ORS § 307.183
Current through 2024 Regular Session legislation effective June 6, 2024
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
See second note under 307.182.