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Oregon Revised Statutes

Or. Rev. Stat. § 307.010 (2026)

Definitions of “land” and “real property” for state property tax laws; timber and mineral interests

✓ current as of May 2026
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      307.010 Definitions of “land” and “real property” for state property tax laws; timber and mineral interests. (1) As used in the property tax laws of this state:

      (a) “Land” means land in its natural state. For purposes of assessment of property subject to assessment at assessed value under ORS 308.146, land includes any site development made to the land. As used in this paragraph, “site development” includes fill, grading, leveling, underground utilities, underground utility connections and any other elements identified by rule of the Department of Revenue.

      (b) “Real property” includes:

      (A) The land itself, above or under water;

      (B) All buildings, structures, improvements, machinery, equipment or fixtures erected upon, above or affixed to the land;

      (C) All mines, minerals, quarries and trees in, under or upon the land;

      (D) All water rights and water powers and all other rights and privileges in any way appertaining to the land; or

      (E) Any estate, right, title or interest whatever in the land or real property, less than the fee simple.

      (2) Where the grantor of land has, in the instrument of conveyance, reserved or conveyed:

      (a) Any of the timber standing upon the land, with the right to enter upon the ground and remove the timber, the ownership of the standing timber so reserved or conveyed is an interest in real property.

      (b) The right to enter upon and use any of the surface ground necessary for the purpose of exploring, prospecting for, developing or otherwise extracting any gold, silver, iron, copper, lead, coal, petroleum, gases, oils or any other metals, minerals or mineral deposits in or upon the land, such right is an interest in real property. [Amended by 1987 c.756 §19; 1991 c.459 §37; 1997 c.541 §98; 2003 c.46 §10]

Notes of Decisions
Cited in 47 cases (4 in the last 5 years), 1966–2024 · leading case: Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010).
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Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010). · cites it 5× “” ORS 307.010(1)(a). 3 Because the legislature has specified that “land” includes “any site development,” the value for any land listed on an assessment roll should include the value of both the land and the site developments.”
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). · cites it 4× “ORS 307.010(1)(b), which the legislature has declared applicable to all “property tax laws in this state,” provides: ‘ “Real property’ includes: “(A) The land itself, above or under water; “(B) All buildings, structures, improvements, machin- ery, equipment or fixtures erected…”
Farmer's Direct, Inc. v. Dept. of Rev., 24 Or. Tax 399 (Or. T.C. 2021). · cites it 8× “020 (defining “personal property”); ORS 307.010 (defining “real property”). Personal property is either “tangible personal property” or “intangible personal property,” but of the two, only “tangible personal property” is subject to assessment and taxation.”
Flavorland Foods v. Washington Cnty. Assessor, 54 P.3d 582 (Or. 2002). · cites it 2× “, 266 Or 461, 470 , 513 P2d *565 784 (1973) (with some exceptions, real property taxed as whole); ORS 307.010 (1995) (real property includes land itself and all buildings, improvements, machinery, equipment, or fixtures).”
Saunders v. Dep't of Revenue, 711 P.2d 961 (Or. 1985). · cites it 7× “400(3), are real property within the definition of ORS 307.010, and were properly taxed as such.”
Seven-Up Bottling Co. of Salem, Inc. v. Dep't of Revenue, 10 Or. Tax 400 (Or. T.C. 1987). · cites it 4× “) Plaintiff asserts that “erected” is synonymous with “built” and that if the subject property falls within the definition of ORS 307.010 it is because it is “annexed,” 4 not “erected upon.”
State v. Page, 544 P.3d 421 (Or. Ct. App. 2024). “010(1)(b), which defines real property for state property tax laws to include, among other things, “(B) All buildings, structures, improve- ments, machinery, equipment or fixtures erected upon, above or affixed to the land[.”
Knapp v. City of Jacksonville, 151 P.3d 143 (Or. 2007). “” ORS 307.010(1)(b)(E); see also Swan Lake Mldg.”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “Because only tangible personal property qualifies for the exemption under ORS 307.400, we must determine if [the subject property is] real or personal property under ORS chapter 307.”
Knapp I v. City of Jacksonville, 18 Or. Tax 22 (Or. T.C. 2004). “ORS 307.010(1) provides: “As used in the property tax laws of this state: “(a) ‘Land’ means land in its natural state.”
Boise Cascade Corp. v. Dep't of Revenue, 12 Or. Tax 263 (Or. T.C. 1991). “” ORS 307.010(1). “ ‘Tangible personal property’ means and includes all chattels and movables, such as boats and vessels, merchandise and stock in trade, furniture and personal effects, goods, livestock, vehicles, farming implements, movable machinexy, movable tools and movable…”
Bylund v. Dep't of Revenue, 9 Or. Tax 76 (Or. T.C. 1981). · cites it 3× “” ORS 307.010 defines “real property”: “(1) ‘Land,’ ‘real estate’ and ‘real property’ include the land itself, above or under water; all buildings, structures, improvements, machinery, equipment or fixtures erected upon, under, above or affixed to the same; * * (Emphasis…”
Show all 47 citing cases →
— Or. Rev. Stat. § 307.010(1) — 15 cases
Saunders v. Dep't of Revenue, 711 P.2d 961 (Or. 1985). “400(3), are real property within the definition of ORS 307.010, and were properly taxed as such.”
Flavorland Foods v. Washington Cnty. Assessor, 54 P.3d 582 (Or. 2002). “, 266 Or 461, 470 , 513 P2d *565 784 (1973) (with some exceptions, real property taxed as whole); ORS 307.010 (1995) (real property includes land itself and all buildings, improvements, machinery, equipment, or fixtures).”
Farmer's Direct, Inc. v. Dept. of Rev., 24 Or. Tax 399 (Or. T.C. 2021). “020 (defining “personal property”); ORS 307.010 (defining “real property”). Personal property is either “tangible personal property” or “intangible personal property,” but of the two, only “tangible personal property” is subject to assessment and taxation.”
Seven-Up Bottling Co. of Salem, Inc. v. Dep't of Revenue, 10 Or. Tax 400 (Or. T.C. 1987). “) Plaintiff asserts that “erected” is synonymous with “built” and that if the subject property falls within the definition of ORS 307.010 it is because it is “annexed,” 4 not “erected upon.”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “Because only tangible personal property qualifies for the exemption under ORS 307.400, we must determine if [the subject property is] real or personal property under ORS chapter 307.”
— Or. Rev. Stat. § 307.010(1)(a) — 9 cases
Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010). “” ORS 307.010(1)(a). 3 Because the legislature has specified that “land” includes “any site development,” the value for any land listed on an assessment roll should include the value of both the land and the site developments.”
Hager v. Washington Cnty. Assessor (Or. T.C. 2019).
Sharkalope Indus. LLC v. Tillamook Cnty. Assessor (Or. T.C. 2015).
Linstrom v. Lincoln Cnty. Assessor (Or. T.C. 2018).
Snyder v. Multnomah Cnty. Assessor (Or. T.C. 2021).
— Or. Rev. Stat. § 307.010(1)(b) — 3 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “ORS 307.010(1)(b), which the legislature has declared applicable to all “property tax laws in this state,” provides: ‘ “Real property’ includes: “(A) The land itself, above or under water; “(B) All buildings, structures, improvements, machin- ery, equipment or fixtures erected…”
State v. Page, 544 P.3d 421 (Or. Ct. App. 2024). “010(1)(b), which defines real property for state property tax laws to include, among other things, “(B) All buildings, structures, improve- ments, machinery, equipment or fixtures erected upon, above or affixed to the land[.”
Lauer v. Grant Cnty. Assessor (Or. T.C. 2020).
— Or. Rev. Stat. § 307.010(1)(b)(B) — 3 cases
Farmer's Direct, Inc. v. Dept. of Rev., 24 Or. Tax 399 (Or. T.C. 2021). “020 (defining “personal property”); ORS 307.010 (defining “real property”). Personal property is either “tangible personal property” or “intangible personal property,” but of the two, only “tangible personal property” is subject to assessment and taxation.”
Farmers Direct, Inc. v. Yamhill Cnty. Assessor (Or. T.C. 2018).
Tri-Pass Ski Club v. Lane Cnty. Assessor, Tc-Md 090031c (or.tax 2-11-2011) (Or. T.C. 2011).
— Or. Rev. Stat. § 307.010(1)(b)(E) — 3 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “ORS 307.010(1)(b), which the legislature has declared applicable to all “property tax laws in this state,” provides: ‘ “Real property’ includes: “(A) The land itself, above or under water; “(B) All buildings, structures, improvements, machin- ery, equipment or fixtures erected…”
Knapp v. City of Jacksonville, 151 P.3d 143 (Or. 2007). “” ORS 307.010(1)(b)(E); see also Swan Lake Mldg.”
Lauer v. Dept. of Rev., 24 Or. Tax 610 (Or. T.C. 2021).
— Or. Rev. Stat. § 307.010(2) — 1 case
Willamette Valley Lumber Co. v. United States, 252 F. Supp. 199 (D. Or. 1966).
— Or. Rev. Stat. § 307.010(l)(a) — 1 case
Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010). “” ORS 307.010(1)(a). 3 Because the legislature has specified that “land” includes “any site development,” the value for any land listed on an assessment roll should include the value of both the land and the site developments.”
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