Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0180 - Burial Grounds, Cemeteries, Crematories

Universal Citation: OR Admin Rules 150-307-0180

Current through Register Vol. 63, No. 9, September 1, 2024

(1) Buildings used exclusively to store machinery and equipment which is used solely for cemetery, crematory, or alternative disposition of human remains purposes are exempt.

Example: a crematory association owns a tool shed used solely to store maintenance machinery and equipment. The tool shed is exempt.

Example: a caretaker's residence is owned by a cemetery association and is located on cemetery grounds. The caretaker's residence is taxable. Example: a funeral parlor is located on cemetery grounds. The funeral parlor is taxable.

(2) A pet cemetery is taxable. The assessor shall exempt only burial grounds of human remains.

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.150

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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