{"data":{"id":"us-or/ors-307.184","jurisdiction":"us-or","citation":"ORS 307.184","heading":"Summer homes on federal land occupied under lease.","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 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.","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":"48dc5d6aeb264d841610fa7b3a5333202cdffa99097165ed8637025f8fd32dcb","source_id":"us-or","stale":false,"prev":"us-or/ors-307.183","next":"us-or/ors-307.190"},"notice":"GroundRules: Original legal text. Not legal advice."}