Property of fraternal organizations
Source:
Section 307.136 — Property of fraternal organizations, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html.
Notes of Decisions
Allowing tax exempt status for fraternal organizations which practice racial discrimination is a violation of the Fourteenth Amendment Equal Protection Clause. Falken-stein v. Dept. of Rev., 350 F Supp 887 (1972)
Where plaintiff’s operations did not require an on-site caretaker, residential property provided for the caretaker was not exempt under this section. American Legion v. Dept. of Rev., 5 OTR 706 (1975)
Fraternal organization’s mere holding of property for sale does not constitute actual occupancy or use of property by organization. Perkins v. Dept. of Revenue, 15 OTR 381 (2001)
Where taxpayer rented to nonfraternal person third-floor of building that was eligible for property tax exemption under this section and rent was with within limits under this section, because rental was for nonexempt commercial uses and not for entertainment or recreational uses, rental did not qualify for property tax exemption. Dept. of Revenue v. Oregon City BPOE #1189, 21 OTR 500 (2014)
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