Or. Admin. R. 150-307-0180 - Burial Grounds, Cemeteries, Crematories
Current through Register Vol. 61, No. 4, April 1, 2022
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.150
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