Federal land used by recreation facility operators under permit
Notwithstanding ORS 307.060 (Property of the United States held under lease or other interest less than fee), real property used and occupied by commercial recreation facility operators under permits issued pursuant to the Acts of June 4, 1897 (16 U.S.C. 551), and March 4, 1915 (16 U.S.C. 497), as amended, is exempt from ad valorem property taxation. This section does not apply to improvements on real property described in this section. [1981 c.405 §1; 2001 c.114 §12; 2013 c.343 §1]
Note: Section 4, chapter 405, Oregon Laws 1981, provides:
Sec. 4. ORS 307.182 (Federal land used by recreation facility operators under permit) applies to tax years beginning on or after July 1, 1981, and before July 1, 2024. [1981 c.405 §4; 1985 c.169 §1; 1995 c.748 §4; 2001 c.67 §4; 2001 c.114 §13; 2001 c.509 §8; 2013 c.343 §2]
Note: 307.182 (Federal land used by recreation facility operators under permit) to 307.184 (Summer homes on federal land occupied under lease) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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.