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

(1) Buildings used exclusively to store machinery and equipment which is used solely for cemetery, crematory, or alternative disposition of human remains 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.

Notes

Or. Admin. Code § 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; REV 12-2022, amend filed 06/24/2022, effective 7/1/2022

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.150