Property of the United States held under lease or other interest less than fee; deduction for restricted use.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Property Subject to Taxation; Exemptions
  5. Property of the United States held under lease or other interest less than fee; deduction for restricted use.

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(1) In immediate use and occupation by the political body; or

(2) Required, by the terms of the lease or agreement, to be maintained and made available to the federal government as a military installation and facility. [Amended by 1953 c.698 §7; 1959 c.298 §1; 1961 c.433 §1; 1969 c.241 §1; 1975 c.656 §1; 1981 c.405 §2; 1991 c.459 §38; 1997 c.541 §99; 2001 c.509 §7]


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