Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 307: Property Subject to Taxation; Exemptions/§ 307.182
Oregon Statutes

§ 307.182 — Federal land used by recreation facility operators under permit

Oregon § 307.182
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.182 (Federal land used by recreation facility operators under permit) 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. § 307.182 (2026).

Text

Notwithstanding ORS 307.060, 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.

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Related

§ 551
16 U.S.C. § 551
§ 497
16 U.S.C. § 497

Legislative History

1981 c.405 §1; 2001 c.114 §12; 2013 c.343 §1

Nearby Sections

15
§ 307.010
Definitions of “land” and “real property” for state property tax laws; timber and mineral interests
§ 307.020
Definitions of “intangible personal property” and “tangible personal property” for state property tax laws; inapplicability to centrally assessed persons
§ 307.021
Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311
§ 307.022
Qualification for exemption of property of certain limited liability companies
§ 307.030
Property subject to assessment generally
§ 307.032
Maximum assessed value and assessed value of partially exempt property and specially assessed property
§ 307.035
Publishing summary of certain exempt real property
§ 307.040
Property of the United States; certain electricity transmission system property leased to United States
§ 307.050
Property of the United States held under contract of sale
§ 307.060
Property of the United States held under lease or other interest less than fee; deduction for restricted use
§ 307.065
§ 307.065
§ 307.070
Settled or claimed government land; improvements
§ 307.080
Mining claims
§ 307.090
Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property
§ 307.092
Property of housing authority; exception
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Bluebook (online)
Oregon § 307.182, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/307.182.