Source: https://www.oregonlaws.org/ors/307.120
Timestamp: 2019-09-19 10:58:44
Document Index: 691823409

Matched Legal Cases: ['§1', '§1', '§1', '§1', '§1', '§86', '§5', '§10', '§42', '§2', '§4', '§103', '§5', '§1', '§9', '§1', '§1']

ORS 307.120 - Property owned or leased by municipalities, dock commissions, airport districts or ports - 2017 Oregon Revised Statutes
2017 ORS Vol. 8 Chapter 307 Section 307.120
2017 ORS 307.120¹
Property owned or leased by municipalities, dock commissions, airport districts or ports
• payments in lieu of taxes to school districts
(a) Leased, subleased, rented or preferentially assigned for the purpose of the berthing of ships, barges or other watercraft (exclusive of property leased, subleased, rented or preferentially assigned primarily for the purpose of the berthing of floating homes, as defined in ORS 830.700 (Definitions for ORS 830.060 to 830.140 and 830.700 to 830.870)), the discharging, loading or handling of cargo therefrom or for storage of such cargo directly incidental to transshipment, or the cleaning or decontaminating of agricultural commodity cargo, to the extent the property does not further alter or process an agricultural commodity;
(c) On or before July 15 of each tax year the county treasurer shall distribute to the school districts the amounts received for the respective districts under subsection (2) of this section. If the exempt property is located in more than one school district, the amount received shall be apportioned to the school districts on the basis of the ratio that each school district’s permanent limit on the rate of ad valorem property taxes bears to the total permanent limit on the rate of ad valorem property taxes applicable to all of the school districts in which the property is located.
(a) “Dock” means a structure extended from the shore or area adjacent to deep water for the purpose of permitting the mooring of ships, barges or other watercraft.
(b) “Dock area” means that part of the dock situated immediately adjacent to the mooring berth of ships, barges or other watercraft which is used primarily for the loading and unloading of waterborne cargo, but which shall not encompass any area other than that area from which cargo is hoisted or moved aboard a vessel, or to which cargo is set down when unloaded from a vessel when utilizing shipboard or dockside machinery.
(c) “Dock area property” means all real property situated in the dock area, and includes all structures, machinery or equipment affixed to that property.
(d) “School district” means a common or union high school district, but does not include a county education bond district, an education service district, a community college service district or a community college district. [Amended by 1955 c.267 §1; 1973 c.234 §1; 1977 c.615 §1; 1979 c.705 §1; 1981 c.160 §1; 1983 c.740 §86; 1987 c.583 §5; 1987 c.756 §10; 1991 c.459 §42; 1995 c.337 §2; 1997 c.271 §4; 1997 c.541 §103; 1997 c.600 §5; 1999 c.570 §1; 2001 c.114 §9; 2003 c.119 §1; 2003 c.169 §1]
Dry boat storage building built over 300 feet from wa­ter and leased to taxable individuals was not exempted from taxa­tion under “berthing” of wa­tercraft exemp­tion in this sec­tion. Port of Coos Bay v. Dept. of Rev., 298 Or 229, 691 P2d 100 (1984)
Exemp­tion for prop­erty leased, subleased, rented or preferentially assigned for berthing wa­tercraft applies to prop­erty used for berthing pleasure craft. South Beach Marina, Inc. v. Dept. of Rev., 301 Or 524, 724 P2d 788 (1986)