2017 ORS 307.145¹
Certain child care facilities, schools and student housing

(1) If not otherwise exempt by law, upon compliance with ORS 307.162 (Claiming exemption), the child care facilities, schools, academies and student housing accommodations, owned or being purchased by incorporated eleemosynary institutions or by incorporated religious organizations, used exclusively by such institutions or organizations for or in immediate connection with educational purposes, are exempt from taxation.

(2) Property described in subsection (1) of this section which is exclusively for or in the immediate connection with educational purposes shall continue to be exempt when leased to a political subdivision of the State of Oregon, or to another incorporated eleemosynary institution or incorporated religious organization for an amount not to exceed the cost of repairs, maintenance and upkeep.

(3)(a) As used in this section, “child care facility” means a child care center certified by the Office of Child Care under ORS 329A.280 (When certification required) to provide educational child care.

(b) Before an exemption for a child care facility is allowed under this section, in addition to any other information required under ORS 307.162 (Claiming exemption), the statement shall:

(A) Describe the property and declare or be accompanied by proof that the corporation is an eleemosynary institution or religious organization.

(B) Declare or be accompanied by proof that the office has issued the child care facility a certification to provide educational child care.

(C) Be signed by the taxpayer subject to the penalties for false swearing. [1957 c.683 §1; 1959 c.207 §3; 1971 c.670 §1; 1981 c.611 §1; 1987 c.756 §6; 1993 c.733 §10; 1995 c.278 §32; 1999 c.743 §20; 2003 c.293 §13; 2013 c.624 §74]

Notes of Decisions

Exemp­tion must be granted once the “educa­tional purposes” of the statute are proved under the direc­tion and ownership of an incorporated religious organiza­tion. Christian Pre-School v. Dept. of Rev., 5 OTR 8 (1972)

Where finding from evidence was that neither land nor house was used exclusively for educa­tional purposes, though members of organiza­tion did use some parts of house and land for religious and charitable purposes, organiza­tion was not entitled to exemp­tion under this sec­tion. Golden Writ of God v. Dept. of Rev., 300 Or 479, 713 P2d 605 (1986)

Where prop­erty can be used in unimproved state, availability as play or explora­tion area during recess is sufficient school-connected use. The Interna­tional School v. Dept. of Rev., 13 OTR 220 (1995)

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.