ORS § 307.182
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.
ORS 307.182
Section 4, chapter 405, Oregon Laws 1981, provides:
Sec. 4. 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.