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2017 Oregon Revised Statutes
Volume : 07 - Public Facilities, Finance
Chapter 275 - COUNTY LANDS
Section 275.240 - Taxation of county lands sold under purchase agreement.
Universal Citation: OR Rev Stat § 275.240 (2017)
Land sold under a purchase agreement in accordance with ORS 275.190 (1) is subject to taxation to the same extent as other privately owned real property. When a purchase agreement is canceled, as provided in ORS 275.220, the real property must be removed from taxation and all taxes then unpaid must be canceled. [Amended by 2005 c.243 §8]
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