Oregon Statutes 307.182 – Federal land used by recreation facility operators under permit
Notwithstanding ORS § 307.060, real property used and occupied by commercial recreation facility operators under permits issued pursuant to the Acts of June 4, 1897 (16 U.S.C. § 551), and March 4, 1915 (16 U.S.C. § 497), as amended, is exempt from ad valorem property taxation. This section does not apply to improvements on real property described in this section. [1981 c.405 § 1; 2001 c.114 § 12; 2013 c.343 § 1]
Terms Used In Oregon Statutes 307.182
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Section 4, chapter 405, Oregon Laws 1981, provides:
ORS § 307.182 applies to tax years beginning on or after July 1, 1981, and before July 1, 2030. [1981 c.405 § 4; 1985 c.169 § 1; 1995 c.748 § 4; 2001 c.67 § 4; 2001 c.114 § 13; 2001 c.509 § 8; 2013 c.343 § 2; 2023 c.398 § 4]
307.182 to 307.184 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS Chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.