Oregon — State Statute

Oregon Revised Statutes Chapter 320 § 320.357 — Exemption of military facilities used for temporary occupancy

Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.357 · Enacted · Last updated March 01, 2026
Statute Text
Exemption of military facilities used for temporary occupancy. Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by: (1) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or (2) Employees or agents of the department. [2021 c.525 §47]
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This section of Oregon law addresses Exemption of military facilities used for temporary occupancy. 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 § 320.357. Use this format in legal documents and court filings.
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