Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0710 - Definitions
Universal Citation: OR Admin Rules 150-307-0710
Current through Register Vol. 63, No. 9, September 1, 2024
The word "solely" in ORS 307.811(1), is interpreted to mean that the potentially exempt property, real or personal, is being used exclusively in the operations of a long term care facility, including personal, common and auxiliary support areas and property related to such operations. Example: The exemption may include the bedroom and bathroom, common areas and kitchen and storage areas and other property, provided that such property is used only in the operations of the facility.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.811
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