307.110 Public
property leased or rented by taxable owner; exceptions. (1) Except as provided in ORS
307.120, all real and personal property of this state or any institution or
department thereof or of any county or city, town or other municipal
corporation or political subdivision of this state, held under a lease or other
interest or estate less than a fee simple, by any person whose real property,
if any, is taxable, except employees of the state, municipality or political
subdivision as an incident to such employment, shall be subject to assessment
and taxation for the assessed or specially assessed value thereof uniformly
with real property of nonexempt ownerships.
(2) Each leased
or rented premises not exempt under ORS 307.120 and subject to assessment and
taxation under this section which is located on property used as an airport and
owned by and serving a municipality or port shall be separately assessed and
taxed.
(3) Nothing
contained in this section shall be construed as subjecting to assessment and
taxation any publicly owned property described in subsection (1) of this
section that is:
(a) Leased for
student housing by a school or college to students attending such a school or
college.
(b) Leased to or
rented by persons, other than sublessees or subrenters, for agricultural or
grazing purposes and for other than a cash rental or a percentage of the crop.
(c) Utilized by
persons under a land use permit issued by the Department of Transportation for
which the department’s use restrictions are such that only an administrative
processing fee is able to be charged.
(d) County
fairgrounds and the buildings thereon, in a county holding annual county fairs,
managed by the county fair board under ORS 565.230, if utilized, in addition to
county fair use, for any of the purposes described in ORS 565.230 (2), or for
horse stalls or storage for recreational vehicles or farm machinery or
equipment.
(e) The
properties and grounds managed and operated by the State Fair Council under ORS
chapter 565, if utilized, in addition to the purpose of holding the Oregon
State Fair, for horse stalls or for storage for recreational vehicles or farm
machinery or equipment.
(f) State
property that is used by a public university listed in ORS 352.002 or the
Oregon Health and Science University to provide parking for employees, students
or visitors.
(g) Property of a
housing authority created under ORS chapter 456 which is leased or rented to
persons of lower income for housing pursuant to the public and governmental
purposes of the housing authority. For purposes of this paragraph, “persons of
lower income” has the meaning given that term in ORS 456.055.
(h) Property of
any county or city, town or other municipal corporation or political
subdivision of this state that is used for affordable housing or is leased or
rented to persons of lower income for housing pursuant to the public and
governmental purposes of the county or city, town or other municipal
corporation or political subdivision of this state. For purposes of this
paragraph, “affordable housing” and “persons of lower income” have the meanings
given those terms in ORS 456.055. The exemption under this paragraph shall be
granted upon compliance with ORS 307.162.
(i) Property of a
health district if:
(A) The property
is leased or rented for the purpose of providing facilities for health care
practitioners practicing within the county; and
(B) The county is
a frontier rural practice county under rules adopted by the Office of Rural
Health.
(4) Property
determined to be an eligible project for tax exemption under ORS 285C.600 to
285C.635 and 307.123 that was acquired with revenue bonds issued under ORS
285B.320 to 285B.371 and that is leased by this state, any institution or
department thereof or any county, city, town or other municipal corporation or
political subdivision of this state to an eligible applicant shall be assessed
and taxed in accordance with ORS 307.123. The property’s continued eligibility
for taxation and assessment under ORS 307.123 is not affected:
(a) If the
eligible applicant retires the bonds prior to the original dates of maturity;
or
(b) If any
applicable lease or financial agreement is terminated prior to the original
date of expiration.
(5) The
provisions of law for liens and the payment and collection of taxes levied
against real property of nonexempt ownerships shall apply to all real property
subject to the provisions of this section. Taxes remaining unpaid upon the
termination of a lease or other interest or estate less than a fee simple,
shall remain a lien against the real or personal property.
(6) If the state
enters into a lease of property with, or grants an interest or other estate
less than a fee simple in property to, a person whose real property, if any, is
taxable, then within 30 days after the date of the lease, or within 30 days
after the date the interest or estate less than a fee simple is created, the
state shall file a copy of the lease or other instrument creating or evidencing
the interest or estate with the county assessor. This section applies
notwithstanding that the property may otherwise be entitled to an exemption
under this section, ORS 307.120 or as otherwise provided by law. [Amended by
1953 c.698 §7; 1961 c.449 §1; 1969 c.675 §18; 1971 c.352 §1; 1971 c.431 §1;
1979 c.689 §4; 1981 c.381 §1; 1987 c.487 §1; 1989 c.659 §2; 1991 c.459 §40;
1991 c.851 §3; 1993 c.655 §2; 1993 c.737 §7; 1995 c.337 §1; 1995 c.376 §3; 1995
c.698 §9; 1995 c.748 §2; 1997 c.541 §101; 1997 c.819 §12; 1999 c.760 §1; 2001
c.67 §2; 2001 c.114 §8; 2003 c.662 §11a; 2005 c.777 §17; 2013 c.287 §§1,4; 2013
c.386 §1; 2013 c.492 §31; 2013 c.768 §133]
307.111 [2001 c.114 §10; repealed by 2017
c.315 §6]
Notes of Decisions
Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982).
· cites it 34× “Foster attacks plaintiff Clatsop County assessor's assessment on the ground that it is contrary to the legislative intent in enacting ORS 307.110, providing for taxation of state-owned lands leased to taxable individuals, and on the ground that it violates the Oregon…”
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
· cites it 13× “The Tax Court defined the central legal question as follows: Does PPM “own, hold, or otherwise use some property, whether real or personal, tangible or intangible, so as to be assessable under the central assessment statutes,” or does PPM hold the facility under a lease or other…”
Sproul v. Gilbert, 359 P.2d 543 (Or. 1961).
· cites it 12× “As will be discussed below, ORS 307.110 imposes a similar tax upon lessees of property leased from the state or its subdivisions.”
Pollin v. Dep't of Revenue, 952 P.2d 537 (Or. 1998).
· cites it 25× “5 ORS 307.110, the statute under consideration here, is one in a series of statutory exceptions to that general rule of exemption of governmental property.”
Avis Rent a Car Sys., Inc. v. Dep't of Revenue, 995 P.2d 1163 (Or. 2000).
· cites it 12× “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 interest subject to taxation under ORS 307.110.” Taxpayers also argue that the assessments of the subject property were invalid,…”
Port of Coos Bay v. Dep't of Revenue, 691 P.2d 100 (Or. 1984).
· cites it 10× “On several occasions, in the context of ORS 307.110 or its predecessor statutes, we have been urged to adopt the view that tax exemptions for property owned by municipal corporations should be liberally construed, and exceptions thereto strictly construed.”
Power Resources Coop. v. Dep't of Revenue, 996 P.2d 969 (Or. 2000).
· cites it 5× “, ORS 307.110. ORS 307.110 pertains to the taxation of nonexempt parties who hold state and local, rather than federal, government property.”
Pacificorp Power Mktg. v. Dep't of Revenue, 17 Or. Tax 334 (Or. T.C. 2004).
· cites it 10× “given its various rights in respect of the Klamath Facility, taxpayer can be said: (1) to own, hold, or otherwise use 2 some property, whether real or personal, tangible or intangible, 3 so as to be assessable under the central assessment statutes, or (2) to hold the Klamath…”
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017).
· cites it 4× “703 if, as of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following: «‡‡‡‡⅜ “(5) Public property that was leased or rented to a taxable owner as described in ORS 307.110 at the time of disqualification, and the…”
Multnomah Cnty. v. Fin. Am. Corp., 852 P.2d 262 (Or. Ct. App. 1993).
· cites it 7× “County assessed taxes, ORS 307.110, and, when the taxes went unpaid for the statutory time, it brought this foreclosure action.”
Pollin v. Dep't of Revenue, 13 Or. Tax 478 (Or. T.C. 1996).
· cites it 7× “The motions seek a determination of the correct measure of value taxable under ORS 307.110. 1 The court has considered the written and oral arguments of the parties.”
Knapp I v. City of Jacksonville, 18 Or. Tax 22 (Or. T.C. 2004).
· cites it 2× “060 and ORS 307.110 (tax treatment of property of government held by nongovernment person under lease or other interest less than fee).”
— Or. Rev. Stat. § 307.110(1) — 23 cases
Avis Rent a Car Sys., Inc. v. Dep't of Revenue, 995 P.2d 1163 (Or. 2000).
“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 interest subject to taxation under ORS 307.110.” Taxpayers also argue that the assessments of the subject property were invalid,…”
Pollin v. Dep't of Revenue, 952 P.2d 537 (Or. 1998).
“5 ORS 307.110, the statute under consideration here, is one in a series of statutory exceptions to that general rule of exemption of governmental property.”
Port of Coos Bay v. Dep't of Revenue, 691 P.2d 100 (Or. 1984).
“On several occasions, in the context of ORS 307.110 or its predecessor statutes, we have been urged to adopt the view that tax exemptions for property owned by municipal corporations should be liberally construed, and exceptions thereto strictly construed.”
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
“The Tax Court defined the central legal question as follows: Does PPM “own, hold, or otherwise use some property, whether real or personal, tangible or intangible, so as to be assessable under the central assessment statutes,” or does PPM hold the facility under a lease or other…”
— Or. Rev. Stat. § 307.110(2) — 4 cases
Pollin v. Dep't of Revenue, 952 P.2d 537 (Or. 1998).
“5 ORS 307.110, the statute under consideration here, is one in a series of statutory exceptions to that general rule of exemption of governmental property.”
Pollin v. Dep't of Revenue, 13 Or. Tax 478 (Or. T.C. 1996).
“The motions seek a determination of the correct measure of value taxable under ORS 307.110. 1 The court has considered the written and oral arguments of the parties.”
— Or. Rev. Stat. § 307.110(3) — 4 cases
Pollin v. Dep't of Revenue, 952 P.2d 537 (Or. 1998).
“5 ORS 307.110, the statute under consideration here, is one in a series of statutory exceptions to that general rule of exemption of governmental property.”
— Or. Rev. Stat. § 307.110(3)(b) — 1 case
— Or. Rev. Stat. § 307.110(3)(h) — 1 case
— Or. Rev. Stat. § 307.110(4) — 2 cases
Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982).
“Foster attacks plaintiff Clatsop County assessor's assessment on the ground that it is contrary to the legislative intent in enacting ORS 307.110, providing for taxation of state-owned lands leased to taxable individuals, and on the ground that it violates the Oregon…”
— Or. Rev. Stat. § 307.110(5) — 1 case
Pollin v. Dep't of Revenue, 952 P.2d 537 (Or. 1998).
“5 ORS 307.110, the statute under consideration here, is one in a series of statutory exceptions to that general rule of exemption of governmental property.”
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