There is no dispute of fact, and the matter is before the court on cross motions for summary judgment. That statute inferentially acknowledges, as taxpayer here claims, that a patent grants all the title the federal government has to the patent grantee. Therefore, once a mining claim patent issues, the mining premises are fully vested in the grantee. The United States government no longer has any interest in such property right, and the property is no longer exempt. Therefore, taxpayer contends that the government has conveyed its exemption from property taxation to him.
Taxpayer errs on two grounds.
First, the United States government cannot confer its privileges and immunities upon patent grantees. Second, the rights, privileges, and immunities recited in the patent are those appended to or attached to the land, not those inherent in the federal government. Costs to neither party. All references to the Oregon Revised Statutes are to 1997. Return to previous location .