Current through Register Vol. 61, No. 4, April 1, 2022
"Schools" and "academies" mean
educational institutions that:
education in kindergarten or grades 1 through 12, or any combination of those
grade levels; or are post-secondary colleges or universities; and
Provide a comprehensive instructional
program that is not limited to dance, drama, music, religious or athletic
instruction, or other special art or technical skill.
Example 1 : An incorporated, charitable
nonprofit organization that promotes the arts in its community offers several
weekly dance classes at its Arts Center. The organization would not qualify for
exemption as a "school" or "academy" under ORS
307.145 because it does not
offer a comprehensive instructional program. Failure to qualify for exemption
under 307.145 does not preclude
exemption under another statute if the property qualifies for exemption under
Example 2 : An
incorporated charitable school focuses on teaching children about a foreign
culture through a foreign language immersion program where children spend the
school day speaking and hearing a foreign language as they learn about
literature, mathematics, science, language, and social studies. The school
would qualify for exemption under ORS
307.145 because it provides a
comprehensive instructional program.
(2) Schools or academies focusing primarily
on providing on-the-job training do not qualify.
(3) To qualify for exemption under ORS
307.145, a pre-school or pre-kindergarten must qualify as a "child care
facility" as defined in 307.145(3)(a).
Admin. R. 150-307-0160
f. 12-23-14, cert. ef. 1-1-15; Renumbered from 150-307.145,
53-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS