307.100 Public
property held by taxable owner under contract of purchase. Whenever real and personal
property of the state or any institution or department thereof, or any county,
municipal corporation or political subdivision of the state 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 such person uses and
possesses such property or has the right of present use and possession, then
such property shall be considered, for all purposes of taxation, as the
property of such person. No deed or bill of sale to such property shall be
executed until all taxes and municipal charges are fully paid thereon. This
section shall not apply to standing timber, prior to severance thereof, of the
state or any political entity referred to above which is the subject of a
contract of sale or other agreement. [Amended by 1965 c.159 §2]
Notes of Decisions
Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982).
· cites it 2× “110, providing that public property leased to a taxable private owner is subject to tax. Other exceptions are provided in ORS 307.”
Pollin v. Dep't of Revenue, 952 P.2d 537 (Or. 1998).
“095 (state property rented to private indi *433 viduals for parking purposes is subject to ad valorem taxation); ORS 307.100 (government property held by a taxable owner under a contract of purchase is taxable).”
Perry v. State Tax Comm'n, 2 Or. Tax 275 (Or. T.C. 1966).
· cites it 3× “The plaintiffs contend the land is subject to real property taxes under the provisions of ORS 307.100. This statute provides: “Lands held under a contract for the purchase thereof, belonging to the state or any institution or department thereof, or to any county, municipal *277…”
South Coast Lumber Co. v. State Tax Comm'n, 403 P.2d 714 (Or. 1965).
“Plaintiff contrasts this section with ORS 307.100 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…”
Perry v. State Tax Comm'n, 422 P.2d 578 (Or. 1967).
“The Assessor placed the parcel of real property involved in the first phase of the development on the Multnomah county *486 assessment roll for the 1963-64 tax year, on the theory that after the contract of April 8, 1963 was executed the land was being “held” by the Redeveloper…”
Kaiser Int'l Corp. v. Dep't of Revenue, 12 Or. Tax 513 (Or. T.C. 1993).
“However, ORS 307.100 provides: “Whenever real and personal property of the state or any institution or department thereof, or any county, municipal corporation or political subdivision of the state is the subject of a contract of sale or other agreement whereby on certain…”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.