Oregon Department of Revenue

Rule Rule 150-307-0710

The word “solely” in ORS 307.811 (Essential community provider long term care facilities)(1), is interpreted to mean that the potentially exempt property, real or personal, is being used exclusively in the operations of a long term care facility, including personal, common and auxiliary support areas and property related to such operations. Example: The exemption may include the bedroom and bathroom, common areas and kitchen and storage areas and other property, provided that such property is used only in the operations of the facility.

Last accessed
Jun. 8, 2021