69th OREGON LEGISLATIVE ASSEMBLY--1997 Regular Session

HA to HB 2332

LC 1303/HB 2332-4

                       HOUSE AMENDMENTS TO
                         HOUSE BILL 2332

                     By COMMITTEE ON REVENUE

                             June 4

  On page 1 of the printed bill, line 2, after 'ORS' delete the
rest of the line and insert '307.130.'.
  Delete lines 4 through 31 and pages 2 and 3 and insert:
  '  { +  SECTION 1. + } ORS 307.130 is amended to read:
  ' 307.130. (1) Upon compliance with ORS 307.162, the following
property owned or being purchased by  { + art museums or + }
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.
  '  { +  (f) The real and personal property of an art museum
that is used in conjunction with the public display of works of
art or used to educate the public about art, but not including
any portion of the art museum's real or personal property that is
used to sell, or hold out for sale, works of art, reproductions
of works of art or other items to be sold to the public. + }
  ' (2) An  { + art museum or + } 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.
  '  { +  (4) As used in this section:
  ' (a) 'Art museum' means a nonprofit corporation organized to
display works of art to the public.
  ' (b) 'Internal Revenue Code' means the federal Internal
Revenue Code as amended and in effect on December 31, 1996.
  ' (c) 'Nonprofit corporation' means a corporation that:
  ' (A) Is organized not for profit, pursuant to ORS chapter 65
or any predecessor of ORS chapter 65; or
  ' (B) Is organized and operated as described under section
501(c) of the Internal Revenue Code. + }
  '  { +  SECTION 2. + }  { + The amendments to ORS 307.130 by
section 1 of this Act apply to tax years beginning on or after
July 1, 1997. + } ' .
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