Oregon Code § 307.183·Enacted ·Last updated March 01, 2026
Statute Text
Summer
homes on federal land occupied under permit.
Notwithstanding ORS 307.060, there shall be exempt
from property taxation real property of the United States used and occupied for
summer homes under a permit issued pursuant to the Act of March 4, 1915, ch.
144 (16 U.S.C. 497), as amended, but improvements thereon are subject to
taxation. [1975 c.649 §1]
Note:
See second note under 307.182.
Plain English Explanation
This Oregon statute addresses Summer
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 307.183
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Summer
. 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 § 307.183. Use this format in legal documents and court filings.
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