ORS § 307.147

Current through 2024 Regular Session legislation
Section 307.147 - Senior services centers
(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.

ORS 307.147

Amended by 2014 Ch. 52, § 17, eff. 6/6/2014.
Amended by 2013 Ch. 377, § 15, eff. 91st day after sine die.
Amended by 2012 Ch. 31, § 15, eff. 6/4/2012.
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