ORS 97.675¹
Burial lots or space
  • use
  • exemption from taxation, execution and liens
  • lien for purchase price of gravestone

Burial lots or space for burial of incinerate remains in buildings or grounds sold by a nonprofit corporation organized and existing solely for the purposes of either owning and operating a cemetery or cremating dead bodies and burying and caring for incinerate remains shall be for the sole purpose of interment or deposit and safekeeping of incinerate remains. Such lots or space shall be exempt from execution, attachment or other lien or process, if used as intended by the purchaser thereof from such corporation, or the assigns or representatives of the purchaser, exclusively for burial purposes, and in no wise with a view to profit. Such lots or space shall be exempt from taxation as provided in ORS 307.150 (Burial and crematory property). The vendor of any gravestone, however, shall not be prevented from having and enforcing a lien thereon for all or part of its purchase price. If a suit is brought to enforce such a lien, the judgment therein is enforceable thereafter; and, for the purpose of enabling the lien to be had and enforced, the gravestone shall be deemed personal property and may be severed and removed, under execution and order of sale, from the lot where it is situated and may be sold in the same manner as any other personal property. [Formerly 65.870]

Note: See note under 97.660 (Lands of cemetery or crematory corporation).

Chapter 97

Atty. Gen. Opinions

Embalming dead human body without prior authoriza­tion from surviving spouse or next of kin, (1981) Vol 41, p 457

1 Legislative Counsel Committee, CHAPTER 97—Rights and Duties Relating to Cemeteries, Human Bodies and Anatomical Gifts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors097.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 97, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano097.­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