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Or. Rev. Stat. § 307.450

Certain beach lands

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

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Or. Rev. Stat. § 307.450, Certain beach lands, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493534
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The land, but not the improvements to the land, within the area described by ORS 390.770 is exempt from taxation. [1969 c.601 §15; 1999 c.21 §14] (Food Processing Equipment)