reglab/housing_qa huggingface dataset:
OR Rev Stat § 307.050 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.050 - Property of the United States held under contract of sale.

Whenever real and personal property of the United States or any department or agency of the United States is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and that person uses and possesses the property or has the right of present use and possession, then a real market value for the property shall be determined, as required under ORS 308.232, without deduction on account of any part of the purchase price or other sum due on such property remaining unpaid. The property shall have an assessed value determined under ORS 308.146 and shall be subject to tax on the assessed value so determined. The lien for the tax shall neither attach to, impair, nor be enforced against any interest of the United States in the real or personal property. This section does not apply to real or personal property held and in immediate use and occupation by this state or any county, municipal corporation or political subdivision of this state, or to standing timber, prior to severance, of the United States or any department or agency of the United States that is the subject of a contract of sale or other agreement. [Amended by 1953 c.698 §7; 1965 c.159 §1; 2001 c.509 §6]
OR Rev Stat § 307.060 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.060 - Property of the United States held under lease or other interest less than fee; deduction for restricted use.

Real and personal property of the United States or any department or agency of the United States held by any person under a lease or other interest or estate less than a fee simple, other than under a contract of sale, shall have a real market value determined under ORS 308.232, subject only to deduction for restricted use. The property shall have an assessed value determined under ORS 308.146 and shall be subject to tax on the assessed value so determined. The lien for the tax shall attach to and be enforced against only the leasehold, interest or estate in the real or personal property. This section does not apply to real property held or occupied primarily for agricultural purposes under the authority of a federal wildlife conservation agency or held or occupied primarily for purposes of grazing livestock. This section does not apply to real or personal property held by this state or any county, municipal corporation or political subdivision of this state that is: (1) In immediate use and occupation by the political body; or (2) Required, by the terms of the lease or agreement, to be maintained and made available to the federal government as a military installation and facility. [Amended by 1953 c.698 §7; 1959 c.298 §1; 1961 c.433 §1; 1969 c.241 §1; 1975 c.656 §1; 1981 c.405 §2; 1991 c.459 §38; 1997 c.541 §99; 2001 c.509 §7]
OR Rev Stat § 307.070 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.070 - Settled or claimed government land; improvements.

The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler thereon or claimant thereof has made final proof. After final proof has been made, and a certificate issued therefor, the land itself must be assessed, notwithstanding the patent has not been issued.
OR Rev Stat § 307.080 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.080 - Mining claims.

Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.
OR Rev Stat § 307.090 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.090 - Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property.

(1) Except as provided by law, all property of the state and all public or corporate property used or intended for corporate purposes of the several counties, cities, towns, school districts, irrigation districts, drainage districts, ports, water districts, housing authorities, public universities listed in ORS 352.002 and all other public or municipal corporations in this state, is exempt from taxation. (2) Any city may agree with any school district to make payments in lieu of taxes on all property of the city located in any such school district, and which is exempt from taxation under subsection (1) of this section when such property is outside the boundaries of the city and owned, used or operated for the production, transmission, distribution or furnishing of electric power or energy or electric service for or to the public. [Amended by 1953 c.698 §7; 1957 c.649 §1; 1975 c.568 §1; 1977 c.673 §1; 1991 c.851 §2; 2005 c.832 §1; 2009 c.804 §1; 2013 c.768 §125]
OR Rev Stat § 307.092 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.092 - Property of housing authority; exception.

(1) As used in this section, "property of a housing authority" includes, but is not limited to: (a) Property that is held under lease or lease purchase agreement by the housing authority; and (b) Property of a partnership, nonprofit corporation or limited liability company for which the housing authority is a general partner, limited partner, director, member, manager or general manager, if the property is leased or rented to persons of lower income for housing purposes. (2)(a) The property of a housing authority is declared to be public property used for essential public and governmental purposes and, upon compliance with ORS 307.162, the property and the housing authority are exempt from all taxes and special assessments of the city, the county, the state or any political subdivision of the city, county or state. (b) In lieu of taxes or special assessments, the authority may agree to make payments to the city, county or political subdivision for improvements, services and facilities furnished by the city, county or political subdivision for the benefit of a housing project, but in no event may the payments exceed the estimated cost to the city, county or political subdivision of the improvements, services or facilities furnished. (3) Notwithstanding subsection (2) of this section, property of a housing authority that is commercial property leased to a taxable entity is not exempt from taxation and special assessments under this section. [Formerly 456.225; 2007 c.606 §4; 2013 c.193 §25]
OR Rev Stat § 307.095 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.095 - State property rented for parking subject to ad valorem taxation; computation.

(1) Any portion of state property that is used during the tax year for parking on a rental or fee basis to private individuals is subject to ad valorem taxation. (2) The real market value of such portion shall be computed by determining that percentage which the total of receipts from private use bears to the total of receipts from all use of the property. The assessed value of such portion shall be computed as provided in ORS 308.146. However, receipts from any use by a state officer or employee in the performance of the official duties of the state officer or employee shall not be considered as receipts from private use in computing the portion subject to ad valorem taxation. (3) This section and ORS 276.592 do not apply to state property that is used by a public university listed in ORS 352.002 or the Oregon Health and Science University solely to provide parking for employees, students or visitors. [1969 c.706 §60; 1989 c.659 §1; 1991 c.459 §39; 1993 c.655 §1; 1995 c.162 §67a; 1995 c.748 §1; 1997 c.541 §100; 2001 c.67 §1; 2013 c.768 §132]
OR Rev Stat § 307.100 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.100 - Public property held by taxable owner under contract of purchase.

Whenever real and personal property of the state or any institution or department thereof, or any county, municipal corporation or political subdivision of the state is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and such person uses and possesses such property or has the right of present use and possession, then such property shall be considered, for all purposes of taxation, as the property of such person. No deed or bill of sale to such property shall be executed until all taxes and municipal charges are fully paid thereon. This section shall not apply to standing timber, prior to severance thereof, of the state or any political entity referred to above which is the subject of a contract of sale or other agreement. [Amended by 1965 c.159 §2]
OR Rev Stat § 307.107 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.107 - Property used for natural gas pipeline extension project.

(1) Property used for a natural gas pipeline extension project is exempt from ad valorem property taxation if: (a) The project receives or has received moneys from the Oregon Unified International Trade Fund to pay any portion of the project; (b) The length of the pipeline, including additions or improvements, does not exceed 115 miles; and (c) The owner of the property is a local government, as defined in ORS 174.116. (2) The exemption under this section applies to all property used for the project, real and personal, tangible and intangible. (3) Notwithstanding ORS 307.110 or 308.505 to 308.674 or any other provision of state law, property that is exempt under this section is not disqualified from exemption if a person other than the owner: (a) Holds a lease, sublease or other interest in the exempt property; or (b) Holds, manages or uses any portion of the project. [2007 c.678 §1] Note: 307.107 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 307.118 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.118 - Wastewater and sewage treatment facilities.

Upon compliance with ORS 307.162, the wastewater treatment facilities, sewage treatment facilities and all other property used for the purpose of wastewater treatment or sewage treatment, including the land underneath the facilities, shall be exempt from taxation if: (1) Owned by a nonprofit corporation that was in existence as of January 1, 1997; and (2) The nonprofit corporation’s only activities consist of operating wastewater treatment and sewage treatment facilities that were constructed and in operation as of January 1, 1997. [1997 c.485 §2]
OR Rev Stat § 307.125 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.125 - Property of forest protection agencies.

All the real and personal property of districts, organizations, associations and agencies organized for the purposes of forest protection and fire suppression under ORS chapter 477 is exempt from taxation if such property is used exclusively for such protection and suppression. [1957 c.189 §1; 1965 c.253 §138]
OR Rev Stat § 307.126 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.126

[2001 c.429 §2; 2015 c.23 §4; renumbered 308.671 in 2015]
OR Rev Stat § 307.134 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.134 - Definition of fraternal organization.

(1) For the purposes of ORS 307.136, "fraternal organization" means a corporation: (a) Organized as a corporation not for profit under the laws of any state or national government; (b) That is not solely a social club but is established under the lodge system with a ritualistic form of work and a representative form of government; (c) That regularly engages in or provides financial support for some form of benevolent or charitable activity with the purpose of doing good to others rather than for the convenience of its members; (d) In which no part of the corporation’s income is distributable to its members, directors or officers; (e) In which no member, officer, agent or employee is paid, or directly or indirectly receives, in the form of salary or other compensation, an amount beyond that which is just and reasonable compensation commonly paid for such services rendered and which has been fixed and approved by the members, directors or other governing body of the corporation; and (f) That is not a college fraternity or sorority. (2) For the purposes of ORS 307.136, "fraternal organization" includes, but is not limited to, the grand and subordinate lodges of the Masons, the grand and subordinate lodges of the Knights of Pythias, the Knights of Columbus, the Benevolent and Protective Order of Elks, the Fraternal Order of Eagles, the Loyal Order of Moose, the Independent Order of Odd Fellows, the Oregon State Grange, the American Legion, the Veterans of Foreign Wars, the International Association of Lions Clubs, the Soroptimist International, the Rotary International and the Kiwanis International. [1961 c.543 §§3,4; 2005 c.389 §1]
OR Rev Stat § 307.136 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.136 - Property of fraternal organizations.

Upon compliance with ORS 307.162, the following property owned or being purchased by fraternal organizations shall be exempt from taxation: (1) All the real or personal property, or portion thereof, which is actually occupied or used in fraternal or lodge work or for entertainment and recreational purposes by one or more fraternal organizations, except that property or portions of property of a fraternal organization rented or leased by it at any time to other persons for sums greater than reasonable expenses for heat, light, water, janitorial services and supplies and facility repair and rehabilitation shall be subject to taxation. (2) Parking lots used for parking or any other use as long as that parking or other use is permitted without charge for no fewer than 355 days during the tax year. [1961 c.543 §2; 1974 c.52 §1; 1993 c.655 §4; 1997 c.441 §1]
OR Rev Stat § 307.140 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.140 - Property of religious organizations; affordable housing.

Upon compliance with ORS 307.162, the following property owned or being purchased by religious organizations shall be exempt from taxation: (1) All houses of public worship and other additional buildings and property used solely for administration, education, literary, benevolent, charitable, entertainment and recreational purposes by religious organizations, the lots on which they are situated, and the pews, slips and furniture therein. However, any part of any house of public worship or other additional buildings or property which is kept or used as a store or shop or for any purpose other than those stated in this section shall be assessed and taxed the same as other taxable property. (2) Parking lots used for parking or any other use as long as that parking or other use is permitted without charge for no fewer than 355 days during the tax year. (3) Land and buildings on the land held or used solely for cemetery or crematory purposes, including any buildings solely used to store machinery or equipment used exclusively for maintenance of such lands. (4)(a) Land and buildings on the land held or used solely to provide affordable housing to low-income households including, but not limited to, any portion of the property for any period during which the portion of the property is rented out as affordable housing to low-income households. (b) As used in this subsection: (A) "Affordable housing" has the meaning given that term in ORS 197.311. (B) "Low-income households" means households described in ORS 197.311 (1). (5) ORS 315.037 does not apply to this section. [Amended by 1955 c.258 §1; 1959 c.207 §2; 1973 c.397 §1; 1974 c.52 §2; 1987 c.756 §3; 1993 c.655 §5; 2021 c.446 §1] Note: Section 2b, chapter 446, Oregon Laws 2021, provides: Sec. 2b. A religious organization may file a claim, under ORS 307.162 (2)(a)(A), for exemption for property under ORS 307.140 (4) for the property tax year beginning on July 1, 2021, without paying a filing fee. [2021 c.446 §2b]
OR Rev Stat § 307.145 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.145 - Certain child care facilities, schools and student housing.

(1) If not otherwise exempt by law, upon compliance with ORS 307.162, the child care facilities, schools, academies and student housing accommodations, owned or being purchased by incorporated eleemosynary institutions or by incorporated religious organizations, used exclusively by such institutions or organizations for or in immediate connection with educational purposes, are exempt from taxation. (2) Property described in subsection (1) of this section which is exclusively for or in the immediate connection with educational purposes shall continue to be exempt when leased to a political subdivision of the State of Oregon, or to another incorporated eleemosynary institution or incorporated religious organization for an amount not to exceed the cost of repairs, maintenance and upkeep. (3)(a) As used in this section, "child care facility" means a child care center certified by the Office of Child Care under ORS 329A.280 to provide educational child care. (b) Before an exemption for a child care facility is allowed under this section, in addition to any other information required under ORS 307.162, the statement shall: (A) Describe the property and declare or be accompanied by proof that the corporation is an eleemosynary institution or religious organization. (B) Declare or be accompanied by proof that the office has issued the child care facility a certification to provide educational child care. (C) Be signed by the taxpayer subject to the penalties for false swearing. [1957 c.683 §1; 1959 c.207 §3; 1971 c.670 §1; 1981 c.611 §1; 1987 c.756 §6; 1993 c.733 §10; 1995 c.278 §32; 1999 c.743 §20; 2003 c.293 §13; 2013 c.624 §74]
OR Rev Stat § 307.147 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|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. [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]
OR Rev Stat § 307.150 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.150 - Property used for burial, cremation or alternative disposition.

(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. [Amended by 1987 c.756 §4; 1999 c.398 §7; 2009 c.455 §1; 2021 c.296 §32] Note: The amendments to 307.150 by section 32, chapter 296, Oregon Laws 2021, become operative July 1, 2022. See section 33, chapter 296, Oregon Laws 2021. The text that is operative until July 1, 2022, is set forth for the user’s convenience. (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 and burial place to incinerate remains. (b) Lands used or held exclusively for cemetery purposes, not exceeding 600 acres. (c) Burial lots or space for burial of incinerate 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 or crematory 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.