(1) Notwithstanding ORS § 307.022, upon compliance with ORS § 307.162, the following property is exempt from taxation:

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(a) Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory or alternative disposition facility, as defined in ORS § 97.010, and for burial of incinerated or reduced remains.

(b) Lands used or held exclusively for cemetery purposes, not exceeding 600 acres.

(c) Burial lots or space for burial of incinerated or reduced remains in buildings or grounds used or held exclusively for burial purposes.

(d) Buildings on land described in paragraph (a) or (b) of this subsection that are used to store machinery or equipment used exclusively for maintenance of burial grounds.

(e) Personal property used exclusively for cemetery, crematory or alternative disposition facility purposes.

(2) The statement required under ORS § 307.162 shall be filed by the owner of the property described in subsection (1) of this section.

(3) Any property exclusively occupied and used as a family burial ground is exempt from ad valorem taxation. [Amended by 1987 c.756 § 4; 1999 c.398 § 7; 2009 c.455 § 1; 2021 c.296 § 32]