ORS 307.158¹
Continued exemption for former cemetery or crematory land used for exempt low income housing
  • application
  • disqualification
  • additional taxes

(1) Notwithstanding ORS 92.095 (Payment of taxes, interest or penalties before subdivision or partition plat recorded), 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) and 311.411 (Certificate of taxes paid required to record instrument conveying real property to public entity), if land that is exempt under ORS 307.150 (Burial and crematory property) ceases to be used or held exclusively for cemetery or crematory purposes, the additional taxes 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 of sale or other transfer of title to the land, the land is being used or held for the purpose of providing low income housing that will be exempt from ad valorem property taxation under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption); and

(b) All other requirements set forth in subsections (2) to (5) of this section are met.

(2) At the time of recording the deed to the land with the county clerk, the owner of the land shall file with the assessor of the county, and the governing body of the city or county that adopted the low income housing exemption, as applicable, in which the land is located a notice of intent:

(a) To apply for the exemption for low income housing under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) on the land; and

(b) To benefit from the provisions of this section.

(3)(a) The owner of the land must file the application for exemption, as applicable:

(A) Under ORS 307.521 (Application for exemption), no later than the deadlines set forth in ORS 307.523 (Time for filing application) that first occur after the date on which the owner recorded the deed to the land; or

(B) Under ORS 307.545 (Application for exemption), no later than the deadlines set forth in that section that first occur after the date on which the owner recorded the deed to the land.

(b) If the governing body to which the owner applies denies the application, the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) become due on the land.

(4) If the land is held for the purpose of developing low income housing for a period exceeding the reasonable maximum period, if any, adopted by the governing body of the city or county under ORS 307.517 (Criteria for exemption), 307.518 (Alternative criteria for exemption) or 307.541 (Nonprofit corporation low income housing), as applicable to the exemption granted for the land, the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) become due on the land.

(5)(a) If the land is not used to provide low income housing that is exempt under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) for at least 10 consecutive property tax years, the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) become due on the land. Any period for which the land is held for the purpose of developing low income housing on the land does not count toward the 10 consecutive property tax years.

(b) After the land has been used to provide low income housing that is exempt under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) for at least 10 consecutive property tax years, the potential tax liability of the land for the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) shall end.

(6) Additional taxes that become due on the land under this section:

(a) Shall be added to the next general property tax roll, to be collected and distributed in the same manner as other real property taxes.

(b) Are in addition to any additional taxes or other charges that become due upon disqualification of property exempt under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption).

(7) The lien for additional taxes that become due under this section, and the interest on the additional taxes, shall attach as of July 1 of the property tax year in which the additional taxes become due under this section.

(8) For each year that the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) remain a potential tax liability that is not imposed under this section, the assessor shall enter on the assessment and tax roll, with respect to the land, the notation “(potential additional tax).”

(9) The amount of additional taxes determined to be due under this section may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll).

(10) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2018 c.111 §9]

Note: 307.158 (Continued exemption for former cemetery or crematory land used for exempt low income housing) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

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 (2019) (last ac­cessed May 16, 2020).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano307.­html (2019) (last ac­cessed May 16, 2020).
 
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. Currency Information