Oregon Statutes - Chapter 307 - Property Subject to Taxation; Exemptions - Section 307.183 - Summer homes on federal land occupied under permit.

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]

Note: See second note under 307.182.

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Last modified: August 7, 2008