Oregon Statutes - Chapter 307 - Property Subject to Taxation; Exemptions - Section 307.200 - Public ways.

All lands within the boundary of any county road, and all dedicated streets and alleys in any incorporated or unincorporated city or town, or town plat, within this state, are exempt from assessment and taxation while used for such purposes.

(Mobile Home or Manufactured Dwelling Parks)

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Last modified: August 7, 2008