Oregon Revised Statutes Revenue and Taxation § 307.150

(a) Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory and burial place to incinerate remains.

(b) Lands used or held exclusively for cemetery purposes, not exceeding 600 acres.

(c) Burial lots or space for burial of incinerate remains in buildings or grounds used or held exclusively for burial purposes.

(d) Buildings on land described in paragraph (a) or (b) of this subsection that are used to store machinery or equipment used exclusively for maintenance of burial grounds.

(e) Personal property used exclusively for cemetery or crematory purposes.