Property of the United States held under lease or other interest less than fee
- deduction for restricted use
Source:
Section 307.060 — Property of the United States held under lease or other interest less than fee; deduction for restricted use, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html.
Notes of Decisions
Interest transferred by Forest Service special-use permit to build recreational residences within national forests is a possessory interest and is taxable. Ore. Summer Home Owners Assn. v. Johnson, 265 Or 544, 510 P2d 344 (1973)
Whether person has possessory interest depends upon whether person has sufficient control over premises to warrant label of possession. Ore. Summer Home Owners Assn. v. Johnson, 265 Or 544, 510 P2d 344 (1973)
State is authorized to tax only possessory interests. Ore. Summer Home Owners Assn. v. Johnson, 265 Or 544, 510 P2d 344 (1973)
Threshold for making property interest taxable differs from threshold property interest required for exemption. Eugene Yacht Club v. Dept. of Rev., 6 OTR 35 (1975)
Month-to-month tenants of dwellings owned by federal corporation were liable for real property taxes as holders of taxable leasehold interest in properties within meaning of this section. Tipton v. Dept. of Rev., 8 OTR 201 (1979)
Assessment of federally owned land leased under same conditions permitting assessment exemption under ORS 307.110 for leased state land unconstitutionally violated intergovernmental immunity. Hood River County v. Dept. of Rev., 13 OTR 292 (1995)
Extent of taxable possessory interest in property is determined by degree that taxpayer has exclusive control over portion of property, as indicated by limitations on taxpayer use and nature and character of property. Power Resources Cooperative v. Dept. of Revenue, 14 OTR 479 (1998), aff’d 330 Or 24, 996 P2d 969 (2000)
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