Or. Admin. R. 150-307-0220 - Qualifications for Exemption of Indian Properties
Current through Register Vol. 61, No. 4, April 1, 2022
The following criteria shall be used to determine the qualification for property tax exemption under ORS 307.180 when land is not held in trust for the tribe or for an individual by the federal government.
Example: an enrolled tribal member owns farmland on the reservation but maintains a household in a housing unit on the reservation. The farmland is exempt from taxation.
Example: an enrolled tribal member living on the reservation leases all farmland to a non-Indian farmer. The farmland is exempt from taxation.
NOTE: A lease-purchase agreement is different than a lease, therefore property covered by a lease-purchase agreement might be taxable.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.180
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