ORS 97.675
Burial lots or space

  • use
  • exemption from taxation, execution and liens
  • lien for purchase price of gravestone
Burial lots or space for burial of cremated or reduced remains in buildings or grounds sold by a nonprofit corporation organized and existing solely for the purposes of either owning and operating a cemetery or cremating or reducing the bodies of deceased persons and burying and caring for cremated or reduced remains shall be for the sole purpose of interment or deposit and safekeeping of cremated or reduced remains. Such lots or space shall be exempt from execution, attachment or other lien or process, if used as intended by the purchaser thereof from such corporation, or the assigns or representatives of the purchaser, exclusively for burial purposes, and in no wise with a view to profit. Such lots or space shall be exempt from taxation as provided in ORS 307.150 (Property used for burial, cremation or alternative disposition). The vendor of any gravestone, however, shall not be prevented from having and enforcing a lien thereon for all or part of its purchase price. If a suit is brought to enforce such a lien, the judgment therein is enforceable thereafter; and, for the purpose of enabling the lien to be had and enforced, the gravestone shall be deemed personal property and may be severed and removed, under execution and order of sale, from the lot where it is situated and may be sold in the same manner as any other personal property. [Formerly 65.870; 2021 c.296 §15]
Note: The amendments to 97.675 (Burial lots or space) by section 15, chapter 296, Oregon Laws 2021, become operative July 1, 2022. See section 33, chapter 296, Oregon Laws 2021. The text that is operative until July 1, 2022, is set forth for the user’s convenience.
97.675 (Burial lots or space). Burial lots or space for burial of incinerate remains in buildings or grounds sold by a nonprofit corporation organized and existing solely for the purposes of either owning and operating a cemetery or cremating dead bodies and burying and caring for incinerate remains shall be for the sole purpose of interment or deposit and safekeeping of incinerate remains. Such lots or space shall be exempt from execution, attachment or other lien or process, if used as intended by the purchaser thereof from such corporation, or the assigns or representatives of the purchaser, exclusively for burial purposes, and in no wise with a view to profit. Such lots or space shall be exempt from taxation as provided in ORS 307.150 (Property used for burial, cremation or alternative disposition). The vendor of any gravestone, however, shall not be prevented from having and enforcing a lien thereon for all or part of its purchase price. If a suit is brought to enforce such a lien, the judgment therein is enforceable thereafter; and, for the purpose of enabling the lien to be had and enforced, the gravestone shall be deemed personal property and may be severed and removed, under execution and order of sale, from the lot where it is situated and may be sold in the same manner as any other personal property.
Note: See note under 97.660 (Lands of cemetery, crematory or reduction corporation).

Source: Section 97.675 — Burial lots or space; use; exemption from taxation, execution and liens; lien for purchase price of gravestone, https://www.­oregonlegislature.­gov/bills_laws/ors/ors097.­html.

97.010
Definitions 97.020
Exemption of certain organizations and cemeteries from certain sections of chapter 97.030
Vested rights not acquired 97.040
Private family burial grounds 97.082
Consent for certain autopsies 97.110
Human remains not to be attached 97.120
Human remains to be deposited in accordance with ORS 97.010 to 97.040, 97.110 to 97.450, 97.510 to 97.730, 97.810 to 97.920 and 97.990 97.130
Right to control disposition of remains 97.145
Liability for failure to conform to written instrument directing control of remains 97.150
Disposition of cremated remains 97.153
Diagnostic or therapeutic radioisotopes in body 97.160
Duty of hospital or sanitarium to notify before sending remains to undertaker 97.170
Disposition of unclaimed body of deceased person 97.180
Period within which body may not be used or dismembered 97.190
Post-mortem examination of body 97.200
Disposition of remains after use 97.210
Exceptions to application of ORS 97.170 to 97.200 97.220
Disinterment 97.223
Interment or temporary storage of human remains in case of natural disaster or other emergency 97.310
Survey and subdivision of land 97.320
Filing map or plat and declaration of dedication of land to cemetery purposes 97.330
When dedication is complete 97.340
Effect of dedication 97.350
Dedication to cemetery purposes not invalid 97.360
Resurvey and alteration in shape or size 97.370
Fixing date of hearing 97.380
Hearing 97.390
Assessment of benefits and damages 97.400
Disposal of newly created lots 97.410
Right of adjacent lot owner upon vacation of way 97.420
Effect of failure to object 97.430
Declaration of exercise of police power and right of eminent domain 97.440
Removal of dedication 97.445
Vacating county interest in cemetery real property 97.450
Discontinuance of cemetery and removal of remains and markers 97.460
Requirements for establishment of cemetery or burial park 97.510
Sale and conveyance of plots by cemetery authority 97.520
Sale or offer to sell cemetery plot upon promise of resale at financial profit 97.530
Commission, bonus or rebate for sale of plot or services 97.540
Commission, bonus or rebate for recommendation of cemetery 97.550
Plots are indivisible 97.560
Presumption of sole ownership in grantee of plot 97.570
Spouse has vested right of interment 97.580
Divestiture of spouse’s right of interment 97.590
Transfer of plot or right of interment 97.600
Descent of plot 97.610
Determining occupant of burial plot having co-owners 97.620
Death of co-owner 97.630
Family plots 97.640
Waiver or termination of vested right of interment 97.650
Limitations upon vested right of interment 97.660
Lands of cemetery, crematory or reduction corporation 97.665
Revenues 97.670
Selling land unsuited for burials 97.675
Burial lots or space 97.680
Recording plan 97.710
Power of cemetery authority to make rules and regulations 97.720
Record of interments, cremations and reductions 97.725
Disposal of unclaimed burial spaces 97.730
Gifts and bequests in trust for cemeteries 97.740
Definitions for ORS 97.740 to 97.760 97.745
Prohibited acts 97.750
Permitted acts 97.760
Civil action by Indian tribe or member 97.772
Definition of “historic cemetery.” 97.774
Oregon Commission on Historic Cemeteries 97.776
Commission members 97.778
Chairperson 97.780
Duties 97.782
Listing of historic cemeteries 97.784
Executive secretary 97.810
Endowment care and nonendowed care cemeteries 97.813
Standards of care for and public access to endowment care cemeteries 97.820
Placing cemetery under endowed care 97.823
Prohibitions related to endowment care cemeteries 97.825
Suits to enforce endowed care statutes 97.830
Investment and reinvestment of principal of endowed care funds 97.835
Limitation of duties and liability of trustee 97.840
Cemetery authority authorized to receive and hold gifts of property 97.843
Endowment and special care funds are charitable 97.846
Agreements for care 97.849
Authority of Department of Consumer and Business Services to take action regarding endowment care cemetery 97.852
Receivership of endowment care cemetery 97.865
Application of ORS 97.810 to 97.865 to religious, county and city cemeteries 97.870
Unused and uncared for portions of cemetery declared common nuisances 97.880
Resolution declaring a nuisance 97.890
Complaint 97.900
Summons 97.910
Disuse as prima facie evidence of abandonment 97.920
Judgment declaring nuisance, authorizing abatement and creating and foreclosing lien 97.923
Definitions for ORS 97.923 to 97.949 97.925
Purpose 97.926
Rulemaking authority 97.927
Applicability of ORS 97.923 to 97.949 97.928
Prohibitions 97.929
Exceptions to ORS 97.923 to 97.949 97.931
Registration of salesperson for endowment care cemeteries, preconstruction sales and prearrangement sales 97.933
Certification of provider of prearrangement or preconstruction sales 97.935
Registration of master trustees 97.936
Emergency orders of suspension or restriction 97.937
Deposit of trust funds made by endowment care cemeteries 97.939
Prearrangement or preconstruction sales contracts 97.941
Prearrangement or preconstruction trust fund deposits 97.942
Appointment of receiver 97.943
Distributions from prearrangement trust fund deposits 97.944
Distributions from preconstruction trust fund deposits 97.945
Funeral and Cemetery Consumer Protection Trust Fund 97.946
Advertising and marketing prohibitions 97.947
Examination of providers and master trustees by director 97.948
Grounds for discipline by director for violation of ORS 97.923 to 97.949 97.949
Notification by director to appropriate federal, state or local law enforcement officer of violation of ORS 97.923 to 97.949 97.951
Short title 97.953
Definitions for ORS 97.951 to 97.982 97.955
Purpose of anatomical gift 97.957
Methods of making anatomical gift before death of donor 97.959
Revocation or amendment of anatomical gift by donor or agent or guardian of donor 97.961
Refusal to make anatomical gift 97.963
Effect of making, amending or revoking anatomical gift 97.965
Persons authorized to make anatomical gift of body or body part of decedent 97.967
Methods for making, amending or revoking anatomical gift of body or body part of decedent by authorized person 97.969
Authorized recipients of anatomical gifts 97.970
Search for document of anatomical gift or refusal 97.971
Delivery of document of gift or refusal not required 97.972
Rights and duties of procurement organizations and others 97.973
Coordination of procurement and use of anatomical gifts 97.974
Immunity of persons acting in accordance with ORS 97.951 to 97.982 97.976
Law governing validity of document of gift 97.977
Donor registry 97.978
Resolution of conflict between potential anatomical gift and advance directive 97.979
Cooperation between medical examiner and procurement organization 97.980
Facilitation of anatomical gift from decedent whose body is under jurisdiction of medical examiner 97.981
Purchase or sale of body parts prohibited 97.982
Alteration of document of anatomical gift prohibited 97.983
Relation to Electronic Signatures in Global and National Commerce Act 97.984
Liability of executor who carries out anatomical gift 97.985
Transplants not covered by implied warranty 97.987
Department of Transportation use of federal moneys for cemetery care 97.990
Penalties 97.992
Penalties for ORS 97.937 97.994
Penalties for ORS 97.931, 97.933, 97.941 and 97.943
Green check means up to date. Up to date

Current through early 2024

§ 97.675’s source at oregon​.gov