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Oregon Revised Statutes

Or. Rev. Stat. § 307.080 (2026)

Mining claims

✓ current as of May 2026
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      307.080 Mining claims. Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Crawford v. Dep't of Revenue, 14 Or. Tax 554 (Or. T.C. 1999).
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Crawford v. Dep't of Revenue, 14 Or. Tax 554 (Or. T.C. 1999). “ORS 307.080 exempts from taxation mining claims “prior to obtaining a patent therefor from the United States.”
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