Or. Admin. R. 150-307-0240 - Exception To Taxable Personal Property
Current through Register Vol. 61, No. 4, April 1, 2022
Example: Household furnishings in a Bed and Breakfast or adult foster home are taxable when used by anyone other than the owner. Items used exclusively by the owner for personal enjoyment are exempt from property tax, such as the bed where the owner sleeps and the armoire or dresser that contains the owners clothes.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.190
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