Oregon Statutes 307.160 – Property of public libraries
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Upon compliance with ORS § 307.162, all public libraries and the personal property belonging thereto and connected therewith, and the real property belonging thereto and upon which the library is situated shall be exempt from taxation.
Terms Used In Oregon Statutes 307.160
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.