307.050
Property of the United States held under contract of sale. Whenever real and personal
property of the United States or any department or agency of the United States
is the subject of a contract of sale or other agreement whereby on certain
payments being made the legal title is or may be acquired by any person and
that person uses and possesses the property or has the right of present use and
possession, then a real market value for the property shall be determined, as
required under ORS 308.232, without deduction on account of any part of the
purchase price or other sum due on such property remaining unpaid. The property
shall have an assessed value determined under ORS 308.146 and shall be subject
to tax on the assessed value so determined. The lien for the tax shall neither
attach to, impair, nor be enforced against any interest of the United States in
the real or personal property. This section does not apply to real or personal
property held and in immediate use and occupation by this state or any county,
municipal corporation or political subdivision of this state, or to standing
timber, prior to severance, of the United States or any department or agency of
the United States that is the subject of a contract of sale or other agreement.
[Amended by 1953 c.698 §7; 1965 c.159 §1; 2001 c.509 §6]
Notes of Decisions
Peninsula Drainage Dist. No. 2 v. City of Portland, 320 P.2d 277 (Or. 1958).
· cites it 2× “This provision as verbally modified by the code revisers reads as follows: “Except as provided in ORS 307.050, 307.060, 307.070 and 307.080, all property of the United States, its agencies or instrumentalities, is exempt from taxation to the extent that taxation thereof is…”
Giustina v. United States, 190 F. Supp. 303 (D. Or. 1960).
“ORS 307.050 6 This provision requiring payment of taxes by the purchaser under contracts with the United States would necessarily be read into and become a part of the present agreement.”
Crawford v. Dep't of Revenue, 14 Or. Tax 554 (Or. T.C. 1999).
“However, where property of the United States is held under a contract of sale (ORS 307.050) or under a lease or other interest less than fee simple (ORS 307.”
Lauer v. Dept. of Rev., 24 Or. Tax 610 (Or. T.C. 2021).
“Oregon law exempts certain property of the federal government, but only while the federal government owns or possesses it. See ORS 307.040(2) (granting exemption to “all property of the United States, its agencies or instru- mentalities * * * to the extent that taxation of the…”
South Coast Lumber Co. v. State Tax Comm'n, 403 P.2d 714 (Or. 1965).
· cites it 3× “100 which provides that lands belonging to the state held under a contract of sale are assessed and taxed as the property of the purchaser but there is no provision for the taxation of personal property similar to that contained in ORS 307.”
Lauer v. Grant Cnty. Assessor (Or. T.C. 2020).
“ORS 307.050. 4 Similarly, “[r]eal and personal property of the United States or any department or agency of the United States held by any person under * * * interest or estate less than a fee simple” shall be liable for tax to the extent of the lease or interest in the property.”
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