ORS 307.183: Summer homes on federal land occupied under permit.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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]
Official history and status
History: Note: See second note under 307.182.
Administrative rules citing this section
This rule cites
- ORS 307.060 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html