(1) Real and personal property that is used solely in the operations of a long term care facility that has been certified for the tax year as an essential community provider long term care facility under ORS 443.888 shall be exempt from ad valorem property taxation.
(2)(a) In order for the long term care facility to be exempt from taxation under this section, the owner of the facility shall file with the county assessor a copy of a certificate issued by the Department of Human Services under ORS 443.888, certifying the facility as an essential community provider long term care facility.
(b) The certificate must be filed with the assessor on or before April 1 preceding the tax year for which the exemption is being claimed.
(c) Notwithstanding paragraph (b) of this subsection, a certificate may be filed with the assessor on or before December 31 of the tax year if accompanied by a late filing fee of the greater of $200 or one-tenth of one percent of the real market value of the property to which the certificate applies.
(3) As used in this section and ORS 307.808, “long term care facility” means a nursing facility, assisted living facility, residential care facility or adult foster home as defined in ORS 443.705. [1999 c.476 §2]
Section: Previous 307.700 307.701 307.705 307.804 307.806 307.808 307.810 307.811 307.815 307.818 307.820 307.821 307.824 307.827 307.830 NextLast modified: August 7, 2008