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Or. Rev. Stat. § 307.080

Mining claims

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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. Department of Revenue
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Crawford v. Department of Revenue (1999) ortc “ORS 307.080 exempts from taxation mining claims “prior to obtaining a patent therefor from the United States.”
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