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Or. Rev. Stat. § 307.070

Settled or claimed government land; improvements

Oregon · Oregon Revised Statutes Chapter 307 — Property Subject to Taxation; Exemptions · Status: effective

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Or. Rev. Stat. § 307.070, Settled or claimed government land; improvements, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493417
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The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler thereon or claimant thereof has made final proof. After final proof has been made, and a certificate issued therefor, the land itself must be assessed, notwithstanding the patent has not been issued.