Property Ownership

In Oregon, what is the primary difference between 'real property' and 'personal property'?

AReal property is owned by individuals; personal property by corporations
BReal property is land and whatever is permanently affixed to it; personal property is movable items✓ Correct
CReal property can be mortgaged; personal property cannot
DReal property is subject to property tax; personal property is not

Explanation

Real property includes land and all improvements permanently affixed to it (buildings, fixtures). Personal property (chattel) consists of movable items not permanently attached to land. The distinction matters for determining what is included in a sale, what transfer taxes apply, and how items are taxed in Oregon.

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