Oregon Statutes 306.815 – Tax on transfer of real property prohibited; exceptions
(1) A city, county, district or other political subdivision or municipal corporation of this state shall not impose, by ordinance or other law, a tax or fee upon the transfer of a fee estate in real property, or measured by the consideration paid or received upon transfer of a fee estate in real property.
Terms Used In Oregon Statutes 306.815
- City: includes any incorporated village or town. See Oregon Statutes 174.100
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(2) A tax or fee upon the transfer of a fee estate in real property does not include any fee or charge that becomes due or payable at the time of transfer of a fee estate in real property, unless that fee or charge is imposed upon the right, privilege or act of transferring title to real property.
(3) Subsection (1) of this section does not apply to any fee established under ORS § 203.148.
(4) Subsection (1) of this section does not apply to any tax if the ordinance or other law imposing the tax is in effect and operative on March 31, 1997.
(5) Subsection (1) of this section does not apply to any tax or fee that is imposed upon the transfer of a fee estate in real property if the fee that is imposed under ORS § 205.323, for the recording or filing of the instrument conveying the real property being transferred, is less than $107. [1989 c.796 § 29; 1997 c.782 § 12; 1999 c.701 § 6; 2009 c.18 § 5; 2013 c.646 § 6; 2018 c.109 § 11]
[Subsection (5) of 1959 Replacement Part enacted as 1953 c.211 § 3; 1955 c.610 § 4; renumbered 305.990]