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PROPERTY SUBJECT TO TAXATION; EXEMPTIONS

(Farm Labor Camps; Child Care Facilities)

(3) The moneys received by the district shall be considered as a bud-

307.480 Definitions for ORS 307.480 to 307.510. As used in ORS

get resource for the next ensuing fiscal year. [1973 c.382 §3; 1997 c.325

307.480 to 307.510 unless the context requires otherwise.

§26]

(1) “Eligible child care facility” means a child care facility certified

307.495 Filing claim with assessor; contents of claim. (1) Each

under ORS 657A.030 and 657A.250 and owned or operated by a non-

nonprofit corporation claiming exemption under ORS 307.485 shall

profit corporation as a nonprofit facility which is operated in conjunction

file with the county assessor a written claim therefor in five copies on

or cooperation with an eligible farm labor camp.

or before April 1 of each assessment year for which the exemption is

(2) “Eligible farm labor camp” means a farm labor camp owned or

claimed, except that when the property designated is acquired after

operated by a nonprofit corporation as a nonprofit facility which is

March 1 and before July 1, the claim shall be filed within 30 days after

complies with the health code for farm labor camps adopted under the

acquisition.

Oregon Safe Employment Act.

(2) The claim shall designate the property to which the exemption

(3) “Farm labor camp” means any place, area or piece of land

may apply, shall state the facts which make the property eligible within

where housing, sleeping places or camping grounds are owned or

the definitions of ORS 307.480, and shall certify that the eligible farm

maintained:

labor camp or eligible child care facility is, to the best of taxpayer’s

(a) By a person engaged in the business of providing housing, sleep-

knowledge, in compliance with the requirements of the State Fire

ing places or camping grounds for employees or prospective employees

Marshal, the health code for farm labor camps or is a certified child

of another person and the immediate families of the employees or

care facility.

prospective employees if the employees or prospective employees

(3) No exemption shall be allowed for any year subsequent to the

are or will be engaged in agricultural work. Eligible farm labor camps

first unless the corporation submits to the assessor details as to the

may provide housing to workers not currently engaged in agricultural

rentals for the prior year and proof that the payments required by ORS

work if agricultural work is not available and employees or prospective

307.490 have been made. [1973 c.382 §4; 1991 c.459 §62; 1995 c.278 §35;

employees are required to either engage in agricultural work or leave

1997 c.541 §126]

307.500 Assessor transmitting claim to department and other agen-

the farm labor camp once agricultural work becomes available in the

cies; health code compliance required. (1) Immediately upon receipt

area.

of the claim or any subsequent rental statement, the county assessor

(b) In connection with any work or place where agricultural work

shall promptly transmit one copy of the claim to the Department of

is being performed, whether the housing, sleeping places or camp-

Revenue. The rent subsequently reported for the eligible child care

ing grounds are owned or maintained by the employer or by another

facility or eligible farm labor camp for which the claim is made is subject

person.

to verification and modification by the Department of Revenue.

(4) “Owned or operated” by a nonprofit corporation as a nonprofit

(2) The county assessor shall promptly transmit one copy of each claim

facility includes, but is not limited to:

or statement for exemption to the State Fire Marshal for verification of

(a) The possession or operation of child care facility or farm labor

compliance with applicable laws and rules and regulations relating to

camp property by nonprofit corporation pursuant to a written lease or

safety from fire. If the State Fire Marshal refuses such verification, the

lease-purchase agreement if:

county assessor shall deny the claim and cause the nonprofit corporation

(A) The nonprofit corporation is obligated under the terms of the

to billed for the real and personal property taxes it would otherwise be

lease or lease-purchase agreement to pay the ad valorem taxes on the

liable to pay.

property used in operating the farm labor camp or child care facility;

(3) The county assessor shall promptly transmit one copy of each

claim or statement for exemption of an eligible farm labor camp to the

(B) The rent payable by the nonprofit corporation has been established

appropriate authority under the Oregon Safe Employment Act for veri-

to reflect the savings resulting from the exemption from taxation.

fication of compliance with the health code for farm labor camps. That

(b) The possession or operation of the property by a partnership of

authority shall refuse to verify compliance if the farm labor camp does

which the nonprofit corporation is:

not comply with the health code applicable to it or if access to the camp

(A) Either a general partner or the general manager; and

for inspection has been denied the county assessor or the authorized

(B) Responsible for the day-to-day operation of the property.

representative of the county assessor. If verification is refused, the county

(5) “Rental” means the net amount of income from the eligible child

assessor shall deny the claim and cause the nonprofit corporation to be

care facility or from the eligible farm labor camp after deduction of costs

billed for the real and personal property taxes it would otherwise be

paid or incurred in the operation of the facility or camp including, but not

liable to pay.

limited to, salaries or other compensation, insurance, utilities, garbage

(4) If the claim or statement or any part thereof applies to property

disposal, supplies, repairs and maintenance, interest and capital costs

used for an eligible child care facility, the county assessor shall promptly

(whether capitalized and depreciated or amortized or deducted cur-

transmit a copy to the Child Care Division for verification of certifica-

rently) but not including the in lieu taxes imposed under ORS 307.490.

tion. If the division refuses such verification, the county assessor shall

[1973 c.382 §1; 1991 c.232 §1; 1993 c.168 §1; 1995 c.278 §33]

deny the claim and cause the nonprofit corporation to be billed for the

307.485 Farm labor camp and child care facility property exempt.

real and personal property taxes it would otherwise be liable to pay.

Subject to ORS 307.490 and 307.495, there shall be exempt from taxation

[1973 c.382 §5; 1995 c.278 §36]

the assessed value of all real and personal property of an eligible farm

307.505 Inspection of farm labor camps; effect of failure to comply

labor camp, or an eligible child care facility. [1973 c.382 §2; 1991 c.459

with health code. The appropriate authority under the Oregon Safe

§61; 1995 c.278 §34; 1997 c.541 §125]

Employment Act shall cause an inspection to be made of any farm labor

307.490 Payments in lieu of taxes; disposition of moneys received.

camp that has filed for an exemption at any time prior to August 15. If

(1) In lieu of real and personal property taxes, each nonprofit corporation

the conditions of the camp would not justify verification of compliance

eligible for a tax exemption under ORS 307.485 shall pay to the treasurer

with the health code for farm labor camps, even though verification has

of the county on or before November 15 an amount equal to 10 percent

been made under ORS 307.500, the appropriate authority shall notify the

of the rentals for the period ending the preceding October 15, submitting

county assessor who shall cancel the exemption and cause the owner

with the remittance, a form supplied by the Department of Revenue

to be billed for the real and personal property taxes the owner would

stating the rental and certifying compliance with the requirements of

otherwise be liable to pay. [1973 c.382 §6]

the State Fire Marshal, local health officer or Child Care Division, as

307.510 Appeal to tax court by taxpayer. Any taxpayer aggrieved by

applicable.

any decision under ORS 307.480 to 307.510 may appeal to the tax court

(2) The treasurer shall, with the assistance of the assessor, allocate the

within the time provided and in the manner specified by ORS 305.404

money received by the treasurer under subsection (1) of this section, to

to 305.560.

[1973 c.382 §7; 1995 c.650 §76]

the districts in which the exempt property is located in the same pro-

portion that the tax rate for the current tax year for each district bears

to the total tax rate for all districts.

150-310-108 (Rev. 2-00) (back)

Form 150-310-108 - Application For Exemption Of A Farm Labor Camp And/or Care Center Page 3

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