ORS § 307.183

Current through 2024 Regular Session legislation

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.

ORS 307.183

1975 c.649 §1

See second note under 307.182.