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]
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.