ORS 307.115
Property of nonprofit corporations held for public parks or recreation purposes


(1)

Subject to approval by the appropriate granting authority under subsection (4) of this section, the following real or personal property owned or being purchased under contract by any nonprofit corporation meeting the requirements of subsection (2) of this section shall be exempt from taxation:

(a)

The real or personal property, or proportion thereof, as is actually and exclusively occupied or used for public park or public recreation purposes.

(b)

The real or personal property, or proportion thereof, as is held for public parks or public recreation purposes if the property is not used for the production of income, for investment, or for any trade or business or commercial purpose, or for the benefit or enjoyment of any private stockholder or individual, but only if the articles of incorporation of the nonprofit corporation prohibit use of property owned or otherwise held by the corporation, or of proceeds derived from the sale of that property, except for public park or public recreation purposes.

(2)

Any nonprofit corporation shall meet the following requirements:

(a)

The corporation shall be organized for the principal purpose of maintaining and operating a public park and public recreation facility or acquiring interest in land for development for public parks or public recreation purposes;

(b)

No part of the net earnings of the corporation shall inure to the benefit of any private stockholder or individual; and

(c)

Upon liquidation, the assets of the corporation shall be applied first in payment of all outstanding obligations, and the balance remaining, if any, in cash and in kind, shall be distributed to the State of Oregon or to one or more of its political subdivisions for public parks or public recreation purposes.

(3)

If any property which is exempt under this section subsequently becomes disqualified for such exemption or the exemption is not renewed as provided in subsection (4) of this section, it shall be added to the next general property tax roll for assessment and taxation in the manner provided by law.

(4)

Intentionally left blank —Ed.

(a)

Real or personal property shall not be exempt under this section except upon approval of the appropriate granting authority obtained in the manner provided under this subsection.

(b)

Before any property shall be exempt under this section, on or before April 1 of any year the corporation owning or purchasing such property shall file an application for exemption with the county assessor. The provisions of ORS 307.162 (Claiming exemption) shall apply as to the form, time and manner of application. Within 10 days of filing in the office of the assessor, the assessor shall refer each application for classification to the granting authority, which shall be the governing body of a county for property located outside the boundaries of a city and the governing body of the city for property located within the boundaries of the city. Within 60 days thereafter, the application shall be granted or denied and written notice given to the applicant and to the county assessor. In determining whether an application made for exemption under this section should be approved or disapproved, the granting authority shall weigh the benefits to the general welfare of granting the proposed exemption to the property which is the subject of the application against the potential loss in revenue which may result from granting the application.

(c)

The granting authority shall not deny the application solely because of the potential loss in revenue if the granting authority determines that granting the exemption to the property will:

(A)

Conserve or enhance natural or scenic resources;

(B)

Protect air or streams or water supplies;

(C)

Promote conservation of soils, wetlands, beaches or tidal marshes;

(D)

Conserve landscaped areas which enhance the value of abutting or neighboring property;

(E)

Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, natural reservations, sanctuaries or other open spaces;

(F)

Enhance recreation opportunities;

(G)

Preserve historic sites;

(H)

Promote orderly urban or suburban development;

(I)

Promote the reservation of land for public parks, recreation or wildlife refuge purposes; or

(J)

Affect any other factors relevant to the general welfare of preserving the current use of the property.

(d)

The granting authority may approve the application for exemption with respect to only part of the property which is the subject of the application. However, if any part of the application is denied, the applicant may withdraw the entire application.

(e)

The exemption shall be granted for a 10-year period and may be renewed by the granting authority for additional periods of 10 years each at the expiration of the preceding period, upon the filing of a new application by the corporation with the county assessor on or before April 1 of the year following the 10th year of exemption. The assessor shall refer the application to the governing body as provided in paragraph (b) of this subsection, and within 30 days thereafter, the governing body shall determine if renewing the exemption will continue to serve one of the purposes of paragraph (c) of this subsection. Within 30 days after referral, written notice shall be given to the applicant and to the county assessor of the determination made by the governing body.

(5)

Any nonprofit corporation aggrieved by the refusal of the granting authority to grant or renew an exemption under subsection (4) of this section may, within 60 days after written notice has been sent to the corporation, appeal from the determination of the granting authority to the Oregon Tax Court. The appeal should be perfected in the manner provided in ORS 305.560 (Appeals procedure generally). The provisions of ORS 305.405 (Oregon Tax Court) to 305.494 (When shareholder may represent corporation in tax court proceedings) shall apply to the appeals. [1971 c.584 §1; 1973 c.214 §1; 1979 c.689 §5; 1987 c.416 §1; 1995 c.79 §118; 1997 c.325 §18]

Source: Section 307.115 — Property of nonprofit corporations held for public parks or recreation purposes, https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html.

307.010
Definitions of “land” and “real property” for state property tax laws
307.020
Definition of “intangible personal property” and “tangible personal property” for state property tax laws
307.021
Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311
307.022
Qualification for exemption of property of certain limited liability companies
307.030
Property subject to assessment generally
307.032
Maximum assessed value and assessed value of partially exempt property and specially assessed property
307.035
Publishing summary of certain exempt real property
307.040
Property of the United States
307.050
Property of the United States held under contract of sale
307.060
Property of the United States held under lease or other interest less than fee
307.070
Settled or claimed government land
307.080
Mining claims
307.090
Property of the state, counties and other municipal corporations
307.092
Property of housing authority
307.095
State property rented for parking subject to ad valorem taxation
307.100
Public property held by taxable owner under contract of purchase
307.107
Property used for natural gas pipeline extension project
307.110
Public property leased or rented by taxable owner
307.112
Property held under lease, sublease or lease-purchase by institution, organization or public body other than state
307.115
Property of nonprofit corporations held for public parks or recreation purposes
307.118
Wastewater and sewage treatment facilities
307.120
Property owned or leased by municipalities, dock commissions, airport districts or ports
307.123
Property of strategic investment program eligible projects
307.125
Property of forest protection agencies
307.130
Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions
307.134
Definition of fraternal organization
307.136
Property of fraternal organizations
307.140
Property of religious organizations
307.145
Certain child care facilities, schools and student housing
307.147
Senior services centers
307.150
Property used for burial, cremation or alternative disposition
307.155
When land exempt under ORS 97.660, 307.140 or 307.150 taxable
307.157
Cemetery or crematory land acquired by eleemosynary or charitable institution
307.158
Continued exemption for former cemetery or crematory land used for exempt low income housing
307.160
Property of public libraries
307.162
Claiming exemption
307.166
Property leased by exempt institution, organization or public body to another exempt institution, organization or public body
307.168
State land under lease
307.171
Sports facility owned by large city
307.175
Alternative energy systems
307.180
Property of Indians
307.181
Land acquired or owned by Indian tribe
307.182
Federal land used by recreation facility operators under permit
307.183
Summer homes on federal land occupied under permit
307.184
Summer homes on federal land occupied under lease
307.190
Tangible personal property held for personal use
307.195
Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education
307.197
Equipment used for certain emergencies in navigable waters
307.200
Public ways
307.203
Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds
307.210
Property of nonprofit mutual or cooperative water associations
307.241
Policy
307.242
Property of nonprofit corporation providing housing to elderly persons
307.243
Property to which exemption applies
307.244
Funded exemption
307.245
Denial of exemption for failure to reflect exemption by rent reduction
307.248
Suspense account
307.250
Property of veterans or surviving spouses
307.260
Claiming exemption
307.262
Tax years for which exemption may be claimed upon receipt of federal certification of disability
307.270
Property to which exemption of ORS 307.250 applies
307.280
Effect of exemption under ORS 307.250 on prior tax levied
307.283
Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War
307.286
Homestead exemption
307.289
Claiming homestead exemption
307.295
Property of surviving spouses of certain public safety officers killed in line of duty
307.315
Nursery stock
307.320
Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
307.325
Agricultural products in possession of farmer
307.330
Commercial facilities under construction
307.340
Filing proof for cancellation of assessment
307.370
Property of nonprofit homes for elderly persons
307.375
Type of corporation to which exemption under ORS 307.370 applicable
307.380
Claiming exemption under ORS 307.370
307.385
Credit to resident’s account with share of tax exemption
307.390
Mobile field incinerators
307.391
Field burning smoke management equipment
307.394
Farm machinery and equipment
307.397
Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations
307.398
Irrigation equipment
307.402
Beverage containers
307.405
Pollution control facilities
307.420
Filing claim and environmental certificate for exemption
307.430
Correction of assessment and tax rolls
307.450
Certain beach lands
307.453
Findings for food processing machinery and equipment exemption
307.455
Definitions for ORS 307.453 to 307.459
307.457
Certification of eligibility of machinery and equipment
307.458
Local option to reduce exemption
307.459
Rules
307.471
Student housing exempt from school district taxes
307.475
Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value
307.480
Definitions for ORS 307.480 to 307.510
307.485
Exemption
307.490
Payments in lieu of taxes
307.495
Claiming exemption
307.500
Review of claim by Department of Revenue
307.505
Inspection of farm labor camps
307.510
Appeal to tax court by taxpayer
307.512
Filing deadline for certain housing-related exemption and special assessment programs
307.513
Eligibility for exemption
307.515
Definitions for ORS 307.515 to 307.523
307.517
Criteria for exemption
307.518
Alternative criteria for exemption
307.519
Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523
307.521
Application for exemption
307.523
Time for filing application
307.525
Action against landlord for failure to reduce rent
307.527
Ordinance or resolution approving or disapproving application
307.529
Notice of proposed termination of exemption
307.530
Termination if property held for future development or other purpose
307.531
Termination of exemption without notice
307.533
Review
307.535
Extension of deadline for completion
307.540
Definitions for ORS 307.540 to 307.548
307.541
Nonprofit corporation low income housing
307.543
Exemption limited to levy of governing body adopting ORS 307.540 to 307.548
307.545
Application for exemption
307.547
Determination of eligibility
307.548
Termination of exemption
307.555
Property burdened by affordable housing covenant used for owner-occupied housing
307.558
Termination of exemption for noncompliance
307.580
Property of industry apprenticeship or training trust
307.600
Legislative findings
307.603
Definitions for ORS 307.600 to 307.637
307.606
Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637
307.609
Applicability of ORS 307.600 to 307.637 in cities and certain counties
307.612
Duration of exemption
307.615
City or county to provide application forms
307.618
City or county findings required for approval
307.621
Approval or denial of applications
307.624
Termination of exemption for failure to complete construction or noncompliance
307.627
Termination of exemption
307.631
Review of denial of application or termination of exemption
307.634
Extension of deadline for completion of construction, addition or conversion
307.637
Deadlines for actions required for exemption
307.651
Definitions for ORS 307.651 to 307.687
307.654
Legislative findings
307.657
Local government action to provide exemption
307.661
Median sales price
307.664
Exemption
307.667
Application for exemption
307.671
Approval criteria
307.674
Application, approval and denial procedures
307.677
Extension of construction period
307.681
Termination of exemption for failure to meet requirements
307.684
Immediate termination of exemption
307.687
Review of denial of application
307.804
Rural health care facilities
307.806
Exemption limited to taxes of district adopting ORS 307.804
307.808
Findings and declarations
307.811
Essential community provider long term care facilities
307.815
Exemption limited to taxes of district adopting ORS 307.811
307.818
Beach access sites
307.821
Disqualification
307.824
Findings and declarations
307.827
Environmentally sensitive logging equipment
307.831
Skyline and swing yarders
307.835
Cargo containers
307.841
Definitions for ORS 307.841 to 307.867
307.844
Zone designation
307.854
Acquisition, disposition and development of real property within zone
307.857
Application for exemption
307.858
Project certification requirements
307.861
Monitoring of certified projects
307.864
Partial property tax exemption
307.866
Decertification of project
307.867
Termination of zone
307.870
Definitions for ORS 307.870 to 307.890
307.872
Heavy equipment rental tax
307.875
Heavy equipment provider registration
307.878
Collection of tax
307.880
Refunds
307.883
Taxes held in trust
307.885
Applicability of other provisions of tax law
307.888
Distribution of moneys received
307.890
Exemption from disclosure
307.990
Penalties
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