Oregon Statutes 275.240 – Taxation of county lands sold under purchase agreement
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Land sold under a purchase agreement in accordance with ORS § 275.190 (1) is subject to taxation to the same extent as other privately owned real property. When a purchase agreement is canceled, as provided in ORS § 275.220, the real property must be removed from taxation and all taxes then unpaid must be canceled. [Amended by 2005 c.243 § 8]
Terms Used In Oregon Statutes 275.240
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.