Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 748.414

Funds exempt from certain taxes

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      748.414 Funds exempt from certain taxes. Every society organized or licensed under this chapter is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax, other than taxes on real estate and office equipment. [1987 c.490 §24]

 

      748.415 [Formerly 740.840; repealed by 1987 c.490 §58]

 

      748.420 [Formerly 740.850; repealed by 1987 c.490 §58]

 

      748.425 [Formerly 740.860; repealed by 1987 c.490 §58]

 

      748.430 [1967 c.359 §642; repealed by 1987 c.490 §58]

 

ENFORCEMENT

Notes of Decisions
Cited in 33 cases, 1991–2018 · leading case: SW OR. PUB. DEF. SERVICES v. Dept. of Rev.
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SW OR. PUB. DEF. SERVICES v. Dept. of Rev. (1991) or “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: "(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is actually and…”
Hazelden Foundation v. Yamhill County Assessor (2013) ortc “130(2) reads, in pertinent part: “[T]he following property owned or being purchased by * * * incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal property, or…”
YU Contemporary, Inc. I v. Dept. of Rev. (2017) ortc “162, the following property owned or being purchased by art museums, volun- teer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal…”
Rogue Gem & Geology Club, Inc. v. Josephine County Assessor (2003) ortc “162 [filing requirements], the following property owned or being purchased by art museums, volunteer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such…”
Rigas Maja, Inc. v. Department of Revenue (1993) ortc “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: *472 “(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is…”
Archdiocese of Portland v. Department of Revenue (1998) ortc “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is actually and…”
Kiwanis Club v. Department of Revenue (1992) ortc “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is actually and…”
Southwestern Oregon Public Defender Services, Inc. v. Department of Revenue (1991) or “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is actually and…”
Evergreen Aviation & Space Museum v. Yamhill Cty. Assessor (2016) ortc “162, the following property owned or being purchased by art museums, vol- unteer fire departments, or incorporated literary, benevo- lent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.”
Coast Range Association v. Lincoln County Assessor (2017) ortc “162, the following property owned or being purchased by art museums, volunteer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal…”
New Friends of the Beaverton City Library v. Washington County Assessor (2017) ortc “FINAL DECISION TC-MD 160317G 3 “(a) Except as provided in ORS 748.414 [regarding funds of fraternal benefit societies], only such real or personal property, or proportion thereof, as is actually and exclusively occupied or used in the literary, benevolent, charitable or…”
Oregon Center for Public Policy v. Multnomah County Assessor (2017) ortc “162, the following property owned or being purchased by art museums, volunteer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal…”
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