ORS 307.147 Senior services centers

For purposes of this section:

“Nonprofit corporation” means a corporation that:

Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or

Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS 305.842.

“Senior services center” means property that:

Is owned or being purchased by a nonprofit corporation;

Is actually and exclusively used to provide services and activities (including parking) primarily to or for persons over 50 years of age;

Is open generally to all persons over 50 years of age;

Is not used primarily for fund-raising activities; and

Is not a residential or dwelling place.

Upon compliance with ORS 307.162, a senior services center is exempt from ad valorem property taxation.