75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 1943
 
                         Senate Bill 594
 
Sponsored by Senator MONROE
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Permits property tax exemption claim for cemetery and crematory
property regardless of claimant's organizational structure or
state of organization.
  Permits claim for exemption for tax years beginning on or after
July 1, 2008.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to exemption from property taxation; creating new
  provisions; amending ORS 307.150; and prescribing an effective
  date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 307.150 is amended to read:
  307.150. (1)  { + Notwithstanding ORS 307.022, + } upon
compliance with ORS 307.162, the following property   { - shall
be - }   { + is + } exempt from taxation:
  (a)   { - All - }  Burial grounds, tombs and rights of burial,
and
  { - all - }  lands and   { - the - }  buildings
 { - thereon - }  { +  on the land + }, not exceeding 30 acres,
 { - owned and actually occupied by any crematory association
incorporated under the laws of this state, - }  used for the sole
purpose of a crematory and burial place to incinerate remains.
  (b)   { - All - }  Lands used or held exclusively for cemetery
purposes, not exceeding 600 acres  { - , owned and actually
occupied by any cemetery association incorporated under the laws
of this state - } .
  (c)   { - Any - }  Burial lots or space for burial of
incinerate remains in buildings or grounds   { - sold by a
cemetery or crematory association which lots or space are - }
used or held exclusively for burial purposes.
  (d)   { - Any - }  Buildings on land described in paragraph (a)
or (b) of this subsection that are used to store machinery or
equipment used exclusively for maintenance of burial grounds.
  (e)   { - Any - }  Personal property   { - owned by a cemetery
or crematory association incorporated under the laws of this
state and - }  used exclusively for cemetery or crematory
 { - association - }  purposes.
  (2) The statement required under ORS 307.162 shall be filed by
the   { - cemetery or crematory association that owns or
 
sells - }  { +  owner of + } the property described in subsection
(1) of this section.
  (3) Any property exclusively occupied and used as a family
burial ground is exempt from ad valorem taxation.
  SECTION 2.  { + (1)(a) Notwithstanding the time periods set
forth in ORS 307.162, a claim for exemption under ORS 307.150 for
the tax year beginning July 1, 2008, may be filed in writing with
the county assessor, on forms supplied by the assessor, within 90
days after the effective date of this 2009 Act.
  (b) The claim for exemption must:
  (A) Contain the information and verification required for
filing the claim for exemption; and
  (B) Be accompanied by a late filing fee of $200.
  (2) If tax on the exempt value has not been paid, the tax and
any interest are abated.
  (3) If tax on the exempt value has been paid, the tax collector
shall notify the governing body of the county of the refund
required under ORS 307.150. Upon receipt of notice from the tax
collector, the governing body shall cause a refund of the tax and
any fee and interest paid to be made from the refund reserve
account, if the county has established a refund reserve account
under ORS 311.807, or from the unsegregated tax collections
account described in ORS 311.385. The refund under this
subsection shall be made without interest. The county assessor
and tax collector shall make the necessary corrections in the
records of their offices. + }
  SECTION 3.  { + Section 2 of this 2009 Act and the amendments
to ORS 307.150 by section 1 of this 2009 Act apply to property
tax years beginning on or after July 1, 2008. + }
  SECTION 4.  { + This 2009 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-fifth
Legislative Assembly adjourns sine die. + }
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