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 certain 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]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.