Oregon Statutes 307.147 – Senior services centers
(1) For purposes of this section:
Terms Used In Oregon Statutes 307.147
- 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.
(a) ‘Nonprofit corporation‘ means a corporation that:
(A) Is organized not for profit, pursuant to ORS Chapter 65 or any predecessor of ORS Chapter 65; or
(B) Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS § 305.842.
(b) ‘Senior services center’ means property that:
(A) Is owned or being purchased by a nonprofit corporation;
(B) Is actually and exclusively used to provide services and activities (including parking) primarily to or for persons over 50 years of age;
(C) Is open generally to all persons over 50 years of age;
(D) Is not used primarily for fund-raising activities; and
(E) Is not a residential or dwelling place.
(2) Upon compliance with ORS § 307.162, a senior services center is exempt from ad valorem property taxation. [1993 c.777 § 2; 1997 c.541 § 104; 1997 c.839 § 44; 1999 c.90 § 32; 2001 c.660 § 27; 2003 c.77 § 5; 2005 c.94 § 31; 2005 c.832 § 17; 2007 c.614 § 5; 2008 c.45 § 5; 2009 c.5 § 15; 2009 c.909 § 15; 2010 c.82 § 15; 2011 c.7 § 15; 2012 c.31 § 15; 2013 c.377 § 15; 2014 c.52 § 17]