2011 ORS § 307.035¹
Publishing summary of certain exempt real property

The assessor shall list and evaluate all real properties exempt from taxation under ORS 307.090 (Property of the state, counties and other municipal corporations), 307.120 (Property owned or leased by municipalities, dock commissions, airport districts or ports), 307.130 (Property of art museums, volunteer fire departments or literary, benevolent, charitable and scientific institutions), 307.140 (Property of religious organizations), 307.147 (Senior services centers), 307.150 (Burial and crematory property) and 307.160 (Property of public libraries) and summarize the valuations of such properties in connection with the published summary of each year of assessed valuations of taxable properties of the county. [Formerly 307.310; 1993 c.777 §3; 1995 c.748 §8]