Or. Admin. R. 150-307-0180 - Burial Grounds, Cemeteries, Crematories

Current through Register Vol. 61, No. 4, April 1, 2022

(1) Buildings used exclusively to store machinery and equipment which is used solely for cemetery or crematory 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.


Or. Admin. R. 150-307-0180
RD 16-1987, f. 12-10-87, cert. ef. 12-31-87; Renumbered from 150-307.150, REV 53-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.150

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