Definitions of “land” and “real property” for state property tax laws
- timber and mineral interests
Source:
Section 307.010 — Definitions of “land” and “real property” for state property tax laws; timber and mineral interests, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html
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Notes of Decisions
Plants growing upon land did not include plants grown by taxpayer in containers. Salem Nursery, Inc. v. Dept. of Rev., 4 OTR 482 (1971), aff’d 262 Or 187, 497 P2d 371 (1972)
House owned separately from land upon which it stands, and whose presence there is of permanent nature, is affixed to land and taxable as real property under this section, even though it is held in place only by its great weight and owners have right and intention to remove it eventually. Moore v. Dept. of Rev., 4 OTR 573 (1971)
For purposes of determining true cash value of real property, “rights and privileges” appertaining to real property do not include goodwill, going concern, management and work force in place. Boise Cascade Corp. v. Dept. of Rev., 12 OTR 263 (1992)
“Real property” includes both land held in fee simple and land held in less than fee simple. Smith v. Dept. of Revenue, 330 Or 227, 998 P2d 675 (2000)
Attorney General Opinions
Value of mineral resource as measure of ad valorem taxation, (1976) Vol 38, p 20