Oregon § 307.168 State land under lease

Oregon Statutes

§ 307.168 — State land under lease

Oregon § 307.168

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.168 (State land under lease) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 307.168 (2026).

Text

(1)Notwithstanding ORS 307.110, all land leased by any person from the State Land Board or agency with authority over land under ORS 273.141 is exempt from taxation.

(2)As used in this section “land” means the land itself, above or under water, but does not include:

(a)Any buildings, structures, improvements, machinery, equipment or fixtures erected upon, under, above or affixed to the land; or

(b)Mines, minerals, or quarries in, under or upon the land. The term “land,” however, does include all water rights appertaining to the land.

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(1) Notwithstanding ORS 307.110, all land leased by any person from the State Land Board or agency with authority over land under ORS 273.141 is exempt from taxation.
(2) As used in this section “land” means the land itself, above or under water, but does not include:
(a) Any buildings, structures, improvements, machinery, equipment or fixtures erected upon, under, above or affixed to the land; or
(b) Mines, minerals, or quarries in, under or upon the land. The term “land,” however, does include all water rights appertaining to the land.