Oregon Code § 307.184·Enacted ·Last updated March 01, 2026
Statute Text
Summer
homes on federal land occupied under lease.
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 lease issued pursuant to the Act of June 1, 1938 (52 Stat.
609; 43 U.S.C. 682a), as amended, or Public Law 94-579, Title III, section 302,
October 21, 1976, 90 Stat. 2762 (43 U.S.C. 1732), but improvements thereon are
subject to taxation. [1979 c.422 §1]
Note:
See second note under 307.182.
(Personal Property)
Plain English Explanation
This Oregon statute addresses Summer
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 307.184
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.
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