(1) As used in this section, “United States” means the federal government or an agency or instrumentality of the federal government. (2) Except as provided in ORS 307.050, 307.060, 307.070 and 307.080, all property of the United States, its agencies or instrumentalities, is exempt from taxation to the extent that taxation of the property is […]
Whenever real and personal property of the United States or any department or agency of the United States is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and that person uses and possesses the property or […]
Real and personal property of the United States or any department or agency of the United States held by any person under a lease or other interest or estate less than a fee simple, other than under a contract of sale, shall have a real market value determined under ORS 308.232, subject only to deduction […]
The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler thereon or claimant thereof has made final proof. After final proof has been made, and a certificate issued therefor, the land itself must be assessed, notwithstanding the patent has not […]
Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.
(1) Except as provided by law, all property of the state and all public or corporate property used or intended for corporate purposes of the several counties, cities, towns, school districts, irrigation districts, drainage districts, ports, water districts, housing authorities, public universities listed in ORS 352.002 and all other public or municipal corporations in this […]
(1) As used in this section, “property of a housing authority” includes, but is not limited to: (a) Property that is held under lease or lease purchase agreement by the housing authority; and (b) Property of a partnership, nonprofit corporation or limited liability company for which the housing authority is a general partner, limited partner, […]
(1) Any portion of state property that is used during the tax year for parking on a rental or fee basis to private individuals is subject to ad valorem taxation. (2) The real market value of such portion shall be computed by determining that percentage which the total of receipts from private use bears to […]
Whenever real and personal property of the state or any institution or department thereof, or any county, municipal corporation or political subdivision of the state is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and such […]
(1) Property used for a natural gas pipeline extension project is exempt from ad valorem property taxation if: (a) The project receives or has received moneys from the Oregon Unified International Trade Fund to pay any portion of the project; (b) The length of the pipeline, including additions or improvements, does not exceed 115 miles; […]
(1) Except as provided in ORS 307.120, all real and personal property of this state or any institution or department thereof or of any county or city, town or other municipal corporation or political subdivision of this state, held under a lease or other interest or estate less than a fee simple, by any person […]
(1) Real or personal property of a taxable owner held under lease, sublease or lease-purchase agreement by an institution, organization or public body, other than the State of Oregon, or a public university listed in ORS 352.002, granted exemption or the right to claim exemption for any of its property under ORS 307.090, 307.130, 307.136, […]
(1) Subject to approval by the appropriate granting authority under subsection (4) of this section, the following real or personal property owned or being purchased under contract by any nonprofit corporation meeting the requirements of subsection (2) of this section shall be exempt from taxation: (a) The real or personal property, or proportion thereof, as […]
Upon compliance with ORS 307.162, the wastewater treatment facilities, sewage treatment facilities and all other property used for the purpose of wastewater treatment or sewage treatment, including the land underneath the facilities, shall be exempt from taxation if: (1) Owned by a nonprofit corporation that was in existence as of January 1, 1997; and (2) […]
(1) Real property owned or leased by any municipality and real and personal property owned or leased by any dock commission of any city or by any airport district or port organized under the laws of this state is exempt from taxation to the extent to which such property is: (a) Leased, subleased, rented or […]
(1) Except as provided in subsection (4) of this section, real or personal property that the Oregon Business Development Commission, acting pursuant to ORS 285C.606, has determined is an eligible project under ORS 285C.600 to 285C.635 shall be subject to assessment and taxation as provided in this section. (2)(a) The following portions of the real […]
All the real and personal property of districts, organizations, associations and agencies organized for the purposes of forest protection and fire suppression under ORS chapter 477 is exempt from taxation if such property is used exclusively for such protection and suppression. [1957 c.189 §1; 1965 c.253 §138]
[2001 c.429 §2; 2015 c.23 §4; renumbered 308.671 in 2015]
(1) As used in this section: (a) “Art museum” means a nonprofit corporation organized to display works of art to the public. (b) “Nonprofit corporation” means a corporation that: (A) Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or (B) Is organized and operated as described […]
(1) For the purposes of ORS 307.136, “fraternal organization” means a corporation: (a) Organized as a corporation not for profit under the laws of any state or national government; (b) That is not solely a social club but is established under the lodge system with a ritualistic form of work and a representative form of […]
