All real property in Tillamook County is subject to taxation unless specifically exempted from property taxes.
The Oregon Revised Statutes (ORS 307.010 (1)(b)) define real property to include:
(A) The land itself, above or under water;
(B) All buildings, structures, improvements, machinery, equipment or fixtures erected upon, above or affixed to the land;
(C) All mines, minerals, quarries and trees in, under or upon the land;