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Oregon Revised Statutes

Or. Rev. Stat. § 307.160 (2026)

Property of public libraries

✓ current as of May 2026
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      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.

Notes of Decisions
Cited in 1 case, 1976–1976 · leading case: Skyline Assembly of God v. Dep't of Revenue, 545 P.2d 879 (Or. 1976).
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Skyline Assembly of God v. Dep't of Revenue, 545 P.2d 879 (Or. 1976). “150); and public libraries (ORS 307.160). It is interesting to note that each of these statutes provides that the property owner is entitled to an exemption only "upon compliance with ORS 307.”
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