1. (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. (2) A pet cemetery is taxable. The assessor shall exempt only burial grounds of human remains.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 307.150

History

REV 12-2022, amend filed 06/24/2022, effective 07/01/2022
Renumbered from 150-307.150, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16
RD 16-1987, f. 12-10-87, cert. ef. 12-31-87