{"data":{"id":"us-or/ors-307.147","jurisdiction":"us-or","citation":"ORS 307.147","heading":"Senior services centers.","body":"(1) For purposes of this section:\n      (a) “Nonprofit corporation” means a corporation that:\n      (A) Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or\n      (B) Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS 305.842.\n      (b) “Senior services center” means property that:\n      (A) Is owned or being purchased by a nonprofit corporation;\n      (B) Is actually and exclusively used to provide services and activities (including parking) primarily to or for persons over 50 years of age;\n      (C) Is open generally to all persons over 50 years of age;\n      (D) Is not used primarily for fund-raising activities; and\n      (E) Is not a residential or dwelling place.\n      (2) Upon compliance with ORS 307.162, a senior services center is exempt from ad valorem property taxation.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"c8e0e630abb63b8327e6e2bf023dd0ab7e8e6aa28d1a699cb0d77e5bedd8122b","source_id":"us-or","stale":false,"prev":"us-or/ors-307.145","next":"us-or/ors-307.150"},"notice":"GroundRules: Original legal text. Not legal advice."}