Oregon § 307.147 Senior services centers

Oregon Statutes

§ 307.147 — Senior services centers

Oregon § 307.147

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.147 (Senior services centers) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 307.147 (2026).

Text

(1)For purposes of this section:

(a)“Nonprofit corporation” means a corporation that:

(A)Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or

(B)Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS 305.842.

(b)“Senior services center” means property that:

(A)Is owned or being purchased by a nonprofit corporation;

(B)Is actually and exclusively used to provide services and activities (including parking) primarily to or for persons over 50 years of age;

(C)Is open generally to all persons over 50 years of age;

(D)Is not used primarily for fund-raising activities; and

(E)Is not a residential or dwelling place.

(2)Upon compliance with ORS 307.162, a senior services center is exempt from

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(1) For purposes of this section:
(a) “Nonprofit corporation” means a corporation that:
(A) Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or
(B) Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS 305.842.
(b) “Senior services center” means property that:
(A) Is owned or being purchased by a nonprofit corporation;
(B) Is actually and exclusively used to provide services and activities (including parking) primarily to or for persons over 50 years of age;
(C) Is open generally to all persons over 50 years of age;
(D) Is not used primarily for fund-raising activities; and
(E) Is not a residential or dwelling place.
(2) Upon compliance with ORS 307.162, a senior services center is exempt from ad valorem property taxation.

Legislative History

1993 c.777 §2; 1997 c.541 §104; 1997 c.839 §44; 1999 c.90 §32; 2001 c.660 §27; 2003 c.77 §5; 2005 c.94 §31; 2005 c.832 §17; 2007 c.614 §5; 2008 c.45 §5; 2009 c.5 §15; 2009 c.909 §15; 2010 c.82 §15; 2011 c.7 §15; 2012 c.31 §15; 2013 c.377 §15; 2014 c.52 §17