Current through Register Vol. 61, No. 4, April 1, 2022
Each nonprofit corporation claiming exemption under ORS
307.485 shall file a claim with
the county assessor on or before April 1 of each assessment year for which the
exemption is claimed.
nonprofit corporation claiming exemption under ORS
307.485 that acquires property
after March 1 and before July 1 shall file a claim with the county assessor
within 30 days after acquisition.
For existing farm labor camps or child
care facilities, "acquisition" occurs when:
(a) The nonprofit corporation takes ownership
of the property; or
nonprofit corporation, who is operating the camp or facility, enters into a
lease or lease-purchase agreement.
For unimproved property, "acquisition"
(a) The new improvements for the
farm labor camp or child care facility are completed and have been issued a
temporary or permanent certificate of occupancy; or
(b) If no certificate is required, is ready
the claim for exemption is filed, the farm labor camp or child care facility
must qualify as being "eligible" within the definitions of ORS
(2) and must be in compliance with the
required health and fire codes for farm labor camps or is a certified child
must occur before July 1 of the assessment year for which the exemption is
(a) If the farm labor camp or child
care facility property qualifies before July 1, the property may be eligible
for exemption for the ensuing tax year.
(b) If acquisition does not occur before July
1, or if the property does not meet other statutory requirements for a camp or
facility before July 1, the property will not be eligible for the exemption for
the ensuing tax year.
Admin. R. 150-307-0520
f. 8-29-08, cert. ef. 8-31-08; Renumbered from 150-307.495,
54-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS