MEMORANDUM OPINION
C.E. LUCKEY, Bankruptcy Judge.
The debtors filed an amended schedule of exemption, Schedule B-4, in which the debtor, Harold L. Berry, substituted a claim for another claimed deleted exemption. The new exemption claimed is a small aluminum boat with outboard motor for which the debtor relies upon the Oregon's exemption provision contained in Oregon Revised Statute 23.160(1)(k) which provides as...
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