ORS § 307.070
Current through 2024 Regular Session legislation effective April 17, 2024
The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler thereon or claimant thereof has made final proof. After final proof has been made, and a certificate issued therefor, the land itself must be assessed, notwithstanding the patent has not been issued.
ORS 307.070