2017 ORS 307.157¹
Cemetery or crematory land acquired by eleemosynary or charitable institution
  • potential additional taxes

(1) Notwithstanding ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable), if land was used or held exclusively for cemetery or crematory purposes for the preceding tax year and has ceased to be used or held exclusively for cemetery or crematory purposes as of the assessment date for the current tax year, the land shall remain exempt, and the additional tax that would otherwise be due under ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) shall remain a potential tax liability that is not imposed, if:

(a) As of the date the land ceases to be used or held exclusively for cemetery or crematory purposes, the land is owned or being purchased by an incorporated eleemosynary or charitable institution described in ORS 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) or 307.145 (Certain child care facilities, schools and student housing) for use in connection with educational purposes; and

(b) The incorporated eleemosynary or charitable institution complies with ORS 307.162 (Claiming exemption).

(2) The deferred additional tax described in subsection (1) of this section shall be collected as described in this subsection to the extent that land described in subsection (1) of this section ceases to be used by an incorporated eleemosynary or charitable institution in connection with educational purposes. The amount of additional tax to be collected shall be reduced by 10 percent for each 12-month period in which the land was owned or being purchased by an incorporated eleemosynary or charitable institution in connection with educational purposes.

(3) For each tax year in which the additional tax continues to be deferred, but may subsequently be imposed pursuant to this section, the county assessor shall continue to enter the notation “potential additional tax liability” on the assessment and tax roll.

(4) ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (3), (5) and (6) apply to any additional tax imposed under this section. [2001 c.422 §4]

Note: Section 5, chapter 422, Oregon Laws 2001, provides:

Sec. 5. Section 4 of this 2001 Act [307.157 (Cemetery or crematory land acquired by eleemosynary or charitable institution)] applies to property owned or being purchased by an incorporated eleemosynary or charitable institution on or after January 1, 2001, and before January 1, 2011, and to property tax years beginning on or after July 1, 2001, and before July 1, 2021. [2001 c.422 §5]

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.