Summer homes on federal land occupied under lease
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 lease issued pursuant to the Act of June 1, 1938 (52 Stat. 609; 43 U.S.C. 682a), as amended, or Public Law 94-579, Title III, section 302, October 21, 1976, 90 Stat. 2762 (43 U.S.C. 1732), but improvements thereon are subject to taxation. [1979 c.422 §1]
Note: See second note under 307.182 (Federal land used by recreation facility operators under permit).
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