307.060
Property of the United States held under lease or other interest less than fee;
deduction for restricted use.
Real and personal property of the United States or any department or agency of
the United States held by any person under a lease or other interest or estate
less than a fee simple, other than under a contract of sale, shall have a real
market value determined under ORS 308.232, subject only to deduction for
restricted use. 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 attach to and be enforced against only the leasehold,
interest or estate in the real or personal property. This section does not
apply to real property held or occupied primarily for agricultural purposes
under the authority of a federal wildlife conservation agency or held or
occupied primarily for purposes of grazing livestock. This section does not
apply to real or personal property held by this state or any county, municipal
corporation or political subdivision of this state that is:
(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]
307.065 [1965 c.298 §2; repealed by 2013
c.193 §1]
Notes of Decisions
Cited in
30
cases (
1 in the last 5 years), 1961–2021 · leading case:
Sproul v. Gilbert, 359 P.2d 543 (Or. 1961).
Sproul v. Gilbert, 359 P.2d 543 (Or. 1961).
· cites it 46× “Plaintiffs attack an assessment subjecting their interests in certain grazing lands in Grant county to an ad valorem tax imposed upon them under ORS 307.060. Defendants, the Grant county assessor and sheriff and the State Tax Commission, appeal from a judgment for plaintiffs.”
Power Resources Coop. v. Dep't of Revenue, 996 P.2d 969 (Or. 2000).
· cites it 20× “The Department responded that taxpayer’s share of capacity of the Intertie was taxable, either as “[r]eal and personal property of the United States * * * held by any person under a lease or other interest or estate less than a fee simple” under ORS 307.060 or as “intangible…”
City of Seattle v. Dep't of Revenue, 357 P.3d 979 (Or. 2015).
· cites it 16× “, 330 Or 24 , 996 P2d 969 (2000), concluded that taxpayers’ interest in electrical transmission capacity could—because much of that grid is located in Oregon—be taxed by the department as a prop- erty interest “held” by taxpayers, under ORS 307.060. On appeal, taxpayers argue…”
Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982).
· cites it 8× “110 with ORS 307.060, allowing taxation of federally owned land under lease to private parties, illustrates the distinction rendering ORS 307.”
RLK & Co. v. State Tax Comm'n, 438 P.2d 985 (Or. 1968).
· cites it 10× “The principal question in this case is the interpretation of ORS 307.060 as applied to the assessment and taxation of the plaintiff's interest in the property.”
R.L.K. & Co. v. State Tax Comm'n, 1 Or. Tax 584 (Or. T.C. 1964).
· cites it 11× “In the alternative, if not constitutionally tax exempt, plaintiff contends that it is not taxable under Oregon law because it did not hold Timberline Lodge “under a lease or other interest or estate less than a fee simple,” as ORS 307.060 requires for taxability. Finally, as a…”
Avis Rent a Car Sys., Inc. v. Dep't of Revenue, 995 P.2d 1163 (Or. 2000).
· cites it 3× “Because we agree with the Tax Court that the reasoning in Sproul and its analysis under ORS 307.060 apply equally under ORS 307.110(1) to the facts of this case, we affirm the Tax Court’s holding that “[taxpayers] ha[d] sufficient control and exclusive rights to constitute an…”
Freightliner Corp. v. Dep't of Revenue, 549 P.2d 662 (Or. 1976).
· cites it 3× “K merely decided the factors to be considered in determining the true cash value of the landholder’s interest under ORS 307.060, which provides for the taxation of a leasehold or other interest or estate less than a fee simple.”
Power Resources Coop. v. Dep't of Revenue, 14 Or. Tax 479 (Or. T.C. 1998).
· cites it 7× “2 In making the assessment, Defendant asserts that Plaintiffs use of the Intertie renders that portion or percentage subject to property taxation under ORS 307.060. In the alternative, Defendant asserts that even if Plaintiff does not have a taxable interest under ORS 307.”
Knapp I v. City of Jacksonville, 18 Or. Tax 22 (Or. T.C. 2004).
“Indeed, if taxpayers’ argument on the taxability of interests less than fee were correct, the provisions of ORS 307.060 and ORS 307.110 would be unnecessary because the separate tax status of such interests would render them taxable when owned by private parties.”
Jones Intercable, Inc. v. Dep't of Revenue, 12 Or. Tax 436 (Or. T.C. 1993).
· cites it 3× “For example, ORS 307.060 provides for taxation of property owned by the United States government which is leased or used by a private party.”
Pacificorp Power Mktg. v. Dep't of Revenue, 17 Or. Tax 334 (Or. T.C. 2004).
· cites it 3× “Likewise, at the trial court level, the court made a clear distinction between taxation under ORS 307.060 (the counterpart to ORS 307.110 when federal rather than local government ownership is involved) and taxation under ORS 308.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.