Oregon Statutes 307.183 – Summer homes on federal land occupied under permit
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Notwithstanding ORS § 307.060, there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a permit issued pursuant to the Act of March 4, 1915, ch. 144 (16 U.S.C. § 497), as amended, but improvements thereon are subject to taxation. [1975 c.649 § 1]
Terms Used In Oregon Statutes 307.183
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
See second note under 307.182.