Oregon Statutes 97.865 – Application of ORS 97.810 to 97.865 to religious, county and city cemeteries
(1) A cemetery authority that operates a cemetery for any religious or eleemosynary corporation, church, religious society or denomination, corporation sole administering temporalities of any church or religious society or denomination and any county or city may make an irrevocable election to have ORS § 97.810 to 97.865 apply to any cemetery controlled or operated by the cemetery authority, county or city by filing a written statement indicating such action with the Director of the Department of Consumer and Business Services. The statement shall be in the form prescribed by the director and shall contain the information specified by the director.
Terms Used In Oregon Statutes 97.865
- City: includes any incorporated village or town. See Oregon Statutes 174.100
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(2)(a) When a cemetery authority, county or city files a statement described in this section with the director, ORS § 97.810 to 97.865 applies to a cemetery controlled or operated by the cemetery authority, county or city beginning on the first day of the fiscal year next following the filing of the statement.
(b) ORS § 294.035 does not apply to funds held by a county or city under ORS § 97.810 to 97.865. [1997 c.167 § 4; 2001 c.796 § 25; 2007 c.661 § 8]