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Current as of January 01, 2023 | Updated by FindLaw Staff
(1) Land acquired by an Indian tribe by purchase, gift or without consideration is exempt from taxation if:
(a) The land is located within the ancient tribal boundaries of the tribe; and
(b) Acquisition of the land by the United States in trust status has been requested or is in process.
(2) The exemption under subsection (1) of this section ceases if the federal government enters a final administrative determination denying the request for acquisition of the land in trust status and:
(a) The deadlines for all available federal administrative appeals and federal judicial review expire with no appeal or review initiated; or
(b) All federal administrative and judicial proceedings arising from or related to the request for or process of acquisition of the land in trust status that have been initiated are completed without overturning the administrative denial of the request.
(3)(a) Notwithstanding subsections (1) and (2) of this section, property that is owned exclusively by an eligible Indian tribe or by an entity wholly owned by an eligible Indian tribe, or a portion of the property, is exempt from taxation if the property, or the portion of the property, respectively, is used exclusively for government services.
(b) Property described in paragraph (a) of this subsection that may be exempt from taxation as property used exclusively for low income rental housing includes, without limitation, property that:
(A) Is held under lease or a lease purchase agreement by an eligible Indian tribe;
(B)(i) Is the property of a partnership, nonprofit corporation or limited liability company of which an eligible Indian tribe is a general partner, limited partner, director, member, manager or general manager; and
(ii) Is leased or rented to low income persons for housing purposes; or
(C) Is used exclusively for an activity that qualifies as an affordable housing activity under 25 U.S.C. 4132.
(c) Property described in paragraph (a) of this subsection may not be exempt from taxation as property that is used exclusively for low income rental housing unless:
(A) For purposes of ORS 307.540 to 307.548, the requirements of ORS 307.543 have been satisfied;
(B) The property is offered for rent or is held for the purpose of developing low income rental housing;
(C) If occupied, the property is occupied solely by low income persons; and
(D) The property is located in a county in which more than 10 percent of the enrolled members of the eligible Indian tribe reside.
(4) As used in this section:
(a) “Eligible Indian tribe” means the Burns Paiute Tribe, the Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians, the Confederated Tribes of the Grand Ronde Community of Oregon, the Confederated Tribes of Siletz Indians of Oregon, the Confederated Tribes of the Umatilla Indian Reservation, the Confederated Tribes of Warm Springs Reservation of Oregon, the Coquille Indian Tribe, the Cow Creek Band of Umpqua Tribe of Indians or the Klamath Tribes.
(b) “Government services” means services provided by an eligible Indian tribe that:
(A) Are equivalent to services that a state or local government or the federal government customarily provides to its citizens;
(B) Are related to:
(i) Tribal administration;
(ii) Tribal facilities or tribal health facilities;
(iii) Elementary or secondary education or higher education, including community colleges;
(iv) Transportation;
(v) Fire or police;
(vi) Low income rental housing;
(vii) Utility services provided to an Indian reservation or to land held in trust by the United States for the benefit of an eligible Indian tribe; or
(viii) Cemeteries; and
(C) Other than government services related to the uses of property described in subsection (3)(c) of this section, do not generate income.
(c) “Low income”:
(A) Means income at or below 60 percent of the area median income as determined by the State Housing Council based on information from the United States Department of Housing and Urban Development.
(B) For purposes of projects undertaken pursuant to the Native American Housing Assistance and Self-Determination Act of 1996 (P.L. 104-330), includes income that qualifies under 24 C.F.R. 5.609.
(d) “Utility services” means services related to sanitation, sewer, storm drainage and water.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 307.181 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-307-181/
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 or via Westlaw before relying on it for your legal needs.
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