Oregon § 307.150 Property used for burial, cremation or alternative disposition

Oregon Statutes

§ 307.150 — Property used for burial, cremation or alternative disposition

Oregon § 307.150

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.150 (Property used for burial, cremation or alternative disposition) 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. § 307.150 (2026).

Text

(1)Notwithstanding ORS 307.022, upon compliance with ORS 307.162, the following property is exempt from taxation:

(a)Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory or alternative disposition facility, as defined in ORS 97.010, and for burial of incinerated or reduced remains.

(b)Lands used or held exclusively for cemetery purposes, not exceeding 600 acres.

(c)Burial lots or space for burial of incinerated or reduced remains in buildings or grounds used or held exclusively for burial purposes.

(d)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)Personal property used

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(1) Notwithstanding ORS 307.022, upon compliance with ORS 307.162, the following property is exempt from taxation:
(a) Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory or alternative disposition facility, as defined in ORS 97.010, and for burial of incinerated or reduced remains.
(b) Lands used or held exclusively for cemetery purposes, not exceeding 600 acres.
(c) Burial lots or space for burial of incinerated or reduced remains in buildings or grounds used or held exclusively for burial purposes.
(d) 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) Personal property used exclusively for cemetery, crematory or alternative disposition facility purposes.
(2) The statement required under ORS 307.162 shall be filed by the 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.