2017 ORS 307.136¹
Property of fraternal organizations

Upon compliance with ORS 307.162 (Claiming exemption), the following property owned or being purchased by fraternal organizations shall be exempt from taxation:

(1) All the real or personal property, or portion thereof, which is actually occupied or used in fraternal or lodge work or for entertainment and recreational purposes by one or more fraternal organizations, except that property or portions of property of a fraternal organization rented or leased by it at any time to other persons for sums greater than reasonable expenses for heat, light, water, janitorial services and supplies and facility repair and rehabilitation shall be subject to taxation.

(2) Parking lots used for parking or any other use as long as that parking or other use is permitted without charge for no fewer than 355 days during the tax year. [1961 c.543 §2; 1974 c.52 §1; 1993 c.655 §4; 1997 c.441 §1]

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)

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)

1 Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.