Or. Admin. Code § 150-307-0520 - Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired
(1) 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.
(2) Each
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.
(3) For existing farm labor camps or child
care facilities, "acquisition" occurs when:
(a) The nonprofit corporation takes ownership
of the property; or
(b) The
nonprofit corporation, who is operating the camp or facility, enters into a
lease or lease-purchase agreement.
(4) For unimproved property, "acquisition"
occurs when:
(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
for occupancy.
(5) When
the claim for exemption is filed, the farm labor camp or child care facility
must qualify as being "eligible" within the definitions of ORS
307.480(1) and
(2) and must be in compliance with the
required health and fire codes for farm labor camps or is a certified child
care facility.
(6) Acquisition
must occur before July 1 of the assessment year for which the exemption is
claimed.
(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.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.495
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