Oregon Code § 307.136·Enacted ·Last updated March 01, 2026
Statute Text
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]
Plain English Explanation
This Oregon statute addresses Property of fraternal organizations. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 307.136
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Property of fraternal organizations. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 307.136. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.