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Oregon Library Laws - Revised Statutes - Other Statutes: Finances
Oregon Revised Statutes
Chapter 307 - Property Subject to Taxation; Exemptions
(Institutional, Religious, Fraternal, Interment Properties)
307.160 Property of public libraries. 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.