Oregon Summer Home Owners Ass'n v. Johnson

The issue is the taxability of plaintiff summer homeowners’ interests in land which is the property of the United States Government and administered by the Forest Service. Plaintiffs’ interests are in the form of special-use permits to build recreational residences. The Tax Court held the interests taxable and the homeowners appeal. 5 OTR Adv Sh 68.

The taxing authorities are proceeding pursuant to ORS 307.060, which provides: “Real and personal property of the United States or any department or agency thereof held by any person under a lease or other interest or estate less than a fee simple,…