Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0320 - Definition of Elderly
Universal Citation: OR Admin Rules 150-307-0320
Current through Register Vol. 63, No. 9, September 1, 2024
Funded exemptions are granted to qualifying non profit homes for the elderly under ORS 307.241 to 307.245. For purposes of 307.241 to 307.245 and 307.375, the term "elderly" refers to a person 62 years of age or older. This rule is to assist in determining the eligibility of a nonprofit home for a funded property tax exemption.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.241
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