ORS § 307.184

Current through 2024 Regular Session legislation

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.

ORS 307.184

1979 c.422 §1

See second note under 307.182.