Oregon — State Statute

Oregon Revised Statutes Chapter 307 § 307.180 — Property of Indians

Oregon Revised Statutes Chapter 307 ·
Oregon Code § 307.180 · Enacted · Last updated March 01, 2026
Statute Text
Property of Indians. The real property of all Indians residing upon Indian reservations who have not severed their tribal relations or taken lands in severalty, except lands held by them by purchase or inheritance, and situated on an Indian reservation, is exempt from taxation. However, the lands owned or held by Indians in severalty upon any Indian reservation and the personal property of such Indians upon reservations shall be exempt from taxation only when so provided by any law of the United States. [Amended by 1953 c.698 §7]
Plain English Explanation
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This section of Oregon law addresses Property of Indians. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 307.180. Use this format in legal documents and court filings.
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