Oregon Statutes

§ 307.450 — Certain beach lands

Oregon § 307.450

JurisdictionOregon

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.450 (Certain beach lands) 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. § 307.450 (2026).

Text

The land, but not the improvements to the land, within the area described by ORS 390.770 is exempt from taxation. [1969 c.601 §15; 1999 c.21 §14]
(Food Processing Equipment)

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Related

Oregon § 390.770

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

§ 307.070

Settled or claimed government land; improvements

§ 307.080

§ 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 § 307.450, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/307.450.