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Or. Rev. Stat. § 307.160

Property of public libraries

Oregon · Oregon Revised Statutes Chapter 307 — Property Subject to Taxation; Exemptions · Status: effective

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Or. Rev. Stat. § 307.160, Property of public libraries, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493445
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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.