Oregon Revised Statutes Chapter 307 § 307.495 — Claiming exemption; verification of compliance with regulatory laws

Claiming exemption; verification of compliance with regulatory laws. (1)(a) A nonprofit corporation claiming exemption under ORS 307.485 shall file with the county assessor two copies of a written claim for exemption on or before April 1 of each assessment year for which the exemption is claimed. (b) Notwithstanding paragraph (a) of this subsection, if the property for which exemption is claimed is acquired after March 1 and before July 1, the claim shall be filed within 30 days after acquisition. (2) The claim shall: (a) Designate the property for which exemption is claimed; (b) State the facts that make the property eligible within the definitions of ORS 307.480; and (c) Include all verifications required under subsection (3) of this section. (3) The claim for exemption under this section must include written verification: (a) If for agricultural workforce housing, by the owner of the agricultural workforce housing that the agricultural workforce housing is in compliance with all applicable local, state and federal building codes. (b) If for a child care facility, in whole or in part, by the Department of Early Learning and Care that the child care facility is certified. (c) If for a farm labor camp, by the appropriate authority under the Oregon Safe Employment Act that the farm labor camp is in compliance with the safety and health standards for agricultural labor housing and related facilities adopted under the Oregon Safe Employment Act. (4) Verification of compliance under subsection (3)(c) of this section may be denied if access to the farm labor camp for purposes of inspection is denied to the appropriate authority. (5) If any verification required under subsection (3) of this section is refused by the appropriate authority or is otherwise not included with a claim for exemption, the county assessor shall deny the claim and cause the nonprofit corporation to be billed for the real and personal property taxes. (6) An exemption may not be allowed for any year subsequent to the first year unless the nonprofit corporation submits to the assessor details as to the rentals for the prior year and proof that the payments required by ORS 307.490 have been made. [1973 c.382 §4; 1991 c.459 §62; 1995 c.278 §35; 1997 c.541 §126; 2013 c.193 §22; 2015 c.34 §4; 2023 c.554 §46]