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Or. Rev. Stat. § 307.459

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

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Or. Rev. Stat. § 307.459, Rules, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493539
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The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.455, 307.457 and 307.458.