Oregon Statutes 307.168 – State land under lease
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(1) Notwithstanding ORS § 307.110, all land leased by any person from the State Land Board or agency with authority over land under ORS § 273.141 is exempt from taxation.
Terms Used In Oregon Statutes 307.168
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) As used in this section ‘land’ means the land itself, above or under water, but does not include:
(a) Any buildings, structures, improvements, machinery, equipment or fixtures erected upon, under, above or affixed to the land; or
(b) Mines, minerals, or quarries in, under or upon the land. The term ‘land,’ however, does include all water rights appertaining to the land. [1982 s.s.1 c.25 § 2; 1995 c.589 § 5]
[Formerly 307.165; 1991 c.459 § 46; 1993 c.187 § 24; repealed by 1995 c.748 § 9]
[Amended by 1955 c.576 § 2; 1961 c.543 § 5; renumbered 307.162]