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Oregon Revised Statutes Revenue and Taxation § 307.168

Current as of January 01, 2023 | Updated by Findlaw Staff

(1) Notwithstanding ORS 307.110, all land leased by any person from the State Land Board or agency with authority over land under ORS 273.141 is exempt from taxation.

(2) As used in this section “land” means the land itself, above or under water, but does not include:

(a) Any buildings, structures, improvements, machinery, equipment or fixtures erected upon, under, above or affixed to the land; or

(b) Mines, minerals, or quarries in, under or upon the land. The term “land,” however, does include all water rights appertaining to the land.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 307.168 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-307-168/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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