Oregon Statutes - Chapter 307 - Property Subject to Taxation; Exemptions - Section 307.184 - Summer homes on federal land occupied under lease.

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 lease issued pursuant to the Act of June 1, 1938 (52 Stat. 609; 43 U.S.C. 682a), as amended, or Public Law 94-579, Title III, section 302, October 21, 1976, 90 Stat. 2762 (43 U.S.C. 1732), but improvements thereon are subject to taxation. [1979 c.422 §1]

Note: See second note under 307.182.

(Personal Property)

Section:  Previous  307.170  307.171  307.175  307.180  307.181  307.182  307.183  307.184  307.190  307.193  307.195  307.200  307.203  307.205  307.210  Next

Last modified: August 7, 2008