ORS 307.147: Senior services centers.

(1) For purposes of this section:

      (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.