ORS 316.783: Amounts received for condemnation of Indian tribal lands.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

Amounts received as condemnation awards as a result of condemnation by the federal government of Indian tribal lands are exempt from the tax imposed by this chapter. [Formerly 316.050]

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html