{"data":{"id":"us-or/ors-307.168","jurisdiction":"us-or","citation":"ORS 307.168","heading":"State land under lease.","body":"(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.\n      (2) As used in this section “land” means the land itself, above or under water, but does not include:\n      (a) Any buildings, structures, improvements, machinery, equipment or fixtures erected upon, under, above or affixed to the land; or\n      (b) Mines, minerals, or quarries in, under or upon the land. The term “land,” however, does include all water rights appertaining to the land.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"7c57c524829d5934e4b391814fbca499db40dd6c7c79fa82331b4a1cfdef52ae","source_id":"us-or","stale":false,"prev":"us-or/ors-307.166","next":"us-or/ors-307.169"},"notice":"GroundRules: Original legal text. Not legal advice."}