Property Subject to Taxation

ORS 307.150
Burial and crematory property


(1)

Notwithstanding ORS 307.022 (Qualification for exemption of property of certain limited liability companies), upon compliance with ORS 307.162 (Claiming exemption), the following property is exempt from taxation:

(a)

Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory and burial place to incinerate remains.

(b)

Lands used or held exclusively for cemetery purposes, not exceeding 600 acres.

(c)

Burial lots or space for burial of incinerate remains in buildings or grounds used or held exclusively for burial purposes.

(d)

Buildings on land described in paragraph (a) or (b) of this subsection that are used to store machinery or equipment used exclusively for maintenance of burial grounds.

(e)

Personal property used exclusively for cemetery or crematory purposes.

(2)

The statement required under ORS 307.162 (Claiming exemption) shall be filed by the owner of the property described in subsection (1) of this section.

(3)

Any property exclusively occupied and used as a family burial ground is exempt from ad valorem taxation. [Amended by 1987 c.756 §4; 1999 c.398 §7; 2009 c.455 §1]
§§ 307.130 to 307.162

Notes of Decisions

Assessor Must Notify Owner of Property Which Would Otherwise Be Exempt Under These Sections of Intent to Assess Taxes Against Such Property Only When

(1) property was treated as exempt in immediately preceding year and, (2) assessor contemplates assessment of property in current year because of change of ownership or use for which no application for exemption has been made. Worrell v. Dept. of Rev., 7 OTR 128 (1977)

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxation of logs destined for export, (1975) Vol 37, p 427; application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388

Law Review Citations

5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021