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Oregon Revised Statutes

Or. Rev. Stat. § 307.180 (2026)

Property of Indians

✓ current as of May 2026
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      307.180 Property of Indians. The real property of all Indians residing upon Indian reservations who have not severed their tribal relations or taken lands in severalty, except lands held by them by purchase or inheritance, and situated on an Indian reservation, is exempt from taxation. However, the lands owned or held by Indians in severalty upon any Indian reservation and the personal property of such Indians upon reservations shall be exempt from taxation only when so provided by any law of the United States. [Amended by 1953 c.698 §7]

Notes of Decisions
Cited in 2 cases, 1965–1995 · leading case: Portland Gen. Elec. Co. v. State Tax Comm'n, 2 Or. Tax 222 (Or. T.C. 1965).
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Portland Gen. Elec. Co. v. State Tax Comm'n, 2 Or. Tax 222 (Or. T.C. 1965). “There is no more reason to deny the state’s jurisdiction to tax PGE’s interest in *232 the Indian lands than there is to deny the state’s jurisdiction to tax PGE’s interest in the federal lands.”
Confederated Tribes of Siletz Indians v. Oregon, 910 F. Supp. 486 (D. Or. 1995). · cites it 3× “Because the Siletz Tribe has not applied for exemption under ORS 307.180, Plaintiff contends Lincoln County’s exemption of the Clinic under this provision of state law was a discretionary, voluntary act that can be later repealed at the sole discretion of the Assessor’s office.”
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