68th OREGON LEGISLATIVE ASSEMBLY--1995 Regular Session

SA to A-Eng. HB 2642

LC 2560

                      SENATE AMENDMENTS TO
                   A-ENGROSSED HOUSE BILL 2642

        By COMMITTEE ON GOVERNMENT FINANCE AND TAX POLICY

                             May 17

  On page 1 of the printed A-engrossed bill, line 2, before the
period insert '; creating new provisions; and amending ORS
307.130'.
  On page 2, after line 22, insert:
  '  { +  SECTION 4. + } ORS 307.130 is amended to read:
  307.130. (1) Upon compliance with ORS 307.162, the following
property owned or being purchased by incorporated literary,
benevolent, charitable and scientific institutions shall be
exempt from taxation:
  ' (a) Except as provided in ORS 748.414, only such real or
personal property, or proportion thereof, as is actually and
exclusively occupied or used in the literary, benevolent,
charitable or scientific work carried on by such institutions.
  ' (b) Parking lots used for parking or any other use as long as
that parking or other use is permitted without charge for no
fewer than 355 days during the tax year.
  ' (c) All real or personal property of a rehabilitation
facility or any retail outlet thereof, including inventory. As
used in this subsection, 'rehabilitation facility' means either
those facilities defined in ORS 344.710 or facilities which
provide physically, mentally or emotionally disabled individuals
with occupational rehabilitation activities of an educational or
therapeutic nature, even if remuneration is received by the
individual.
  ' (d) All real and personal property of a retail store dealing
exclusively in donated inventory, where the inventory is
distributed without cost as part of a welfare program or where
the proceeds of the sale of any inventory sold to the general
public are used to support a welfare program. As used in this
subsection, ' welfare program' means the providing of food,
shelter, clothing or health care, including dental service, to
needy persons without charge.
   { +  ' (e) All real and personal property of a retail store
if:
  ' (A) The retail store deals primarily and on a regular basis
in donated and consigned inventory;
  ' (B) The individuals who operate the retail store are all
individuals who work as volunteers; and
  ' (C) The inventory is either distributed without charge as
part of a welfare program, or sold to the general public and the
sales proceeds used exclusively to support a welfare program. As
used in this paragraph, 'primarily' means at least one-half of
the inventory. + }
  ' (2) An institution shall not be deprived of an exemption
under this section solely because its primary source of funding
is from one or more governmental entities.
  ' (3) An institution shall not be deprived of an exemption
under this section because its purpose or the use of its property
is not limited to relieving pain, alleviating disease or removing
constraints.
  '  { +  SECTION 5. + }  { + The amendments to ORS 307.130 by
section 4 of this Act apply to tax years beginning on or after
July 1, 1996. + } ' .
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