Summer homes on federal land occupied under permit
Notwithstanding ORS 307.060 (Property of the United States held under lease or other interest less than fee), there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a permit issued pursuant to the Act of March 4, 1915, ch. 144 (16 U.S.C. 497), as amended, but improvements thereon are subject to taxation. [1975 c.649 §1]
Note: See second note under 307.182 (Federal land used by recreation facility operators under permit).
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