{"data":{"id":"us-or/ors-307.183","jurisdiction":"us-or","citation":"ORS 307.183","heading":"Summer homes on federal land occupied under permit.","body":"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.","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":"8e3983a33a83dee2d9c4c27188c2bde60b5856f7dfa22b140d3de16513f9e598","source_id":"us-or","stale":false,"prev":"us-or/ors-307.182","next":"us-or/ors-307.184"},"notice":"GroundRules: Original legal text. Not legal advice."}