Oregon Revised Statutes

Or. Rev. Stat. § 307.155 (2026)

When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien

✓ current as of May 2026

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307.155 When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien. (1) Land that is exempt from ad valorem property tax under ORS 97.660, 307.140 (3) or 307.150 that ceases to be used or held exclusively for cemetery or crematory purposes shall be subject to assessment and taxation uniformly with real property of nonexempt ownerships.

(2) There shall be added to the next general property tax roll, to be collected and distributed in the same manner as other real property taxes, additional taxes equal to the total amount of taxes that otherwise would have been assessed against the land had the land not been used or held for cemetery or crematory purposes for the last 10 years (or such lesser number of years, corresponding to the years after 1981 of exemption for the land) preceding the year after 1981 in which the land was exempt from taxation.

(3) The lien for the additional taxes imposed by this section, and the interest thereon, shall attach as of the date preceding the date of sale or other transfer of the land.

(4) For each year that land is exempt from taxation under ORS 97.660, 307.140 (3) or 307.150, or both, the assessor shall enter on the assessment and tax roll, with respect to the land, the notation “(cemetery land-potential additional tax).”

(5) The amount of additional taxes determined to be due under this section may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370.

(6) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [1981 c.572 §1; 1987 c.756 §4a; 1991 c.459 §43; 1997 c.541 §105]

Note: 307.155 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.

307.157 [2001 c.422 §4; repealed by 2024 c.52 §11]

Notes of Decisions

Cited in 2 cases, 2015–2019 · leading case: Habitat for Humanity v. Dept. of Rev., 22 Or. Tax 102 (Or. T.C. 2015).

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Habitat for Humanity v. Dept. of Rev., 22 Or. Tax 102 (Or. T.C. 2015). “” More importantly, recognizing that plans and hopes, even chari- table ones, are sometimes frustrated, the legislature in ORS 307.155 has constructed a remedy to be applied if hopes are not fulfilled.”

Seneca Sustainable Energy, LLC v. Dept. of Rev. (Or. T.C. 2019). “See ORS 307.155 (requiring assessment of additional tax equal to “taxes that otherwise would have been assessed” for up to 10 years before land ceased to be held or used for cemetery or crematory purposes); see also, e.”

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