Department of Revenue
Chapter 150
Division 307
PROPERTY SUBJECT TO TAXATION
150-307-0710
Definitions
The word “solely” in ORS 307.811(1), is interpreted to mean that the potentially exempt property, real or personal, is being used exclusively in the operations of a long term care facility, including personal, common and auxiliary support areas and property related to such operations. Example: The exemption may include the bedroom and bathroom, common areas and kitchen and storage areas and other property, provided that such property is used only in the operations of the facility.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 307.811
History:
Renumbered from 150-307.811(1), REV 54-2016, f. 8-13-16, cert. ef. 9-1-16
REV 8-2000, f. & cert. ef. 8-3-00