2007 ORS 307.060¹
Property of the United States held under lease or other interest less than fee
  • deduction for restricted use

Real and personal property of the United States or any department or agency of the United States held by any person under a lease or other interest or estate less than a fee simple, other than under a contract of sale, shall have a real market value determined under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value), subject only to deduction for restricted use. The property shall have an assessed value determined under ORS 308.146 (Determination of maximum assessed value and assessed value) and shall be subject to tax on the assessed value so determined. The lien for the tax shall attach to and be enforced against only the leasehold, interest or estate in the real or personal property. This section does not apply to real property held or occupied primarily for agricultural purposes under the authority of a federal wildlife conservation agency or held or occupied primarily for purposes of grazing livestock. This section does not apply to real or personal property held by this state or any county, municipal corporation or political subdivision of this state that is:

(1) In immediate use and occupation by the political body; or

(2) Required, by the terms of the lease or agreement, to be maintained and made available to the federal government as a military installation and facility. [Amended by 1953 c.698 §7; 1959 c.298 §1; 1961 c.433 §1; 1969 c.241 §1; 1975 c.656 §1; 1981 c.405 §2; 1991 c.459 §38; 1997 c.541 §99; 2001 c.509 §7]

Notes of Decisions

Interest transferred by Forest Service special-use permit to build recrea­tional residences within na­tional forests is a possessory interest and is taxable. Ore. Summer Home Owners Assn. v. Johnson, 265 Or 544, 510 P2d 344 (1973)

Whether per­son has possessory interest depends upon whether per­son has sufficient control over premises to warrant label of pos­ses­sion. Ore. Summer Home Owners Assn. v. Johnson, 265 Or 544, 510 P2d 344 (1973)

State is authorized to tax only possessory interests. Ore. Summer Home Owners Assn. v. Johnson, 265 Or 544, 510 P2d 344 (1973)

Threshold for making prop­erty interest taxable differs from threshold prop­erty interest re­quired for exemp­tion. Eugene Yacht Club v. Dept. of Rev., 6 OTR 35 (1975)

Month-to-month tenants of dwellings owned by federal corpora­tion were liable for real prop­erty taxes as holders of taxable leasehold interest in properties within meaning of this sec­tion. Tipton v. Dept. of Rev., 8 OTR 201 (1979)

Assess­ment of federally owned land leased under same condi­tions permitting assess­ment exemp­tion under ORS 307.110 (Public property leased or rented by taxable owner) for leased state land unconstitu­tionally violated intergovern­mental immunity. Hood River County v. Dept. of Rev., 13 OTR 292 (1995)

Extent of taxable possessory interest in prop­erty is determined by de­gree that taxpayer has exclusive control over por­tion of prop­erty, as indicated by limita­tions on taxpayer use and nature and character of prop­erty. Power Resources Cooperative v. Dept. of Revenue, 14 OTR 479 (1998), aff'd 330 Or 24, 996 P2d 969 (2000)

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxa­tion of logs destined for export, (1975) Vol 37, p 427; applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­307.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­307ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.