ORS 97.660

A nonprofit corporation organized and existing solely for the purposes of either owning and operating a cemetery or cremating or reducing the bodies of deceased persons and burying and caring for cremated or reduced remains, may purchase or take, by gift or devise, and own and hold lands for the sole purpose of either a cemetery, a crematory or an alternative disposition facility and burial place for cremated or reduced remains. Such lands shall be exempt from execution, and from any appropriation for public purposes, and lots or portions of such land and space in any buildings thereon may be sold, if intended to be used exclusively for burial purposes, and in no wise with a view to the profit of the members of such corporation. The land so held for cemetery purposes shall not exceed 600 acres, but if the land already held for such purpose by the corporation is all practically used, the amount thereof may be increased by adding thereto not more than 20 acres at any one time. The land so held for the purposes of a crematory or alternative disposition facility and the burial of cremated or reduced remains shall not exceed 30 acres, but if the land already held for such purposes by the corporation is all practically used, the amount thereof may be increased by adding thereto not more than 10 acres at any one time. Lands held for the purposes described in this section shall be exempt from taxation as provided in ORS 307.150.