OAR 150-307-0510
Agricultural Workforce Housing and Farm Labor Camp Assessment
# (1)
(1) Only the portion of the farm labor camp property actually occupied, or held for occupation, by persons primarily employed for agricultural or horticultural purposes would qualify. Land and improvements which are not an integral part of the farm labor camp shall not qualify for the exemption. Examples of areas which may qualify for exemption are:
(a) Cooking and eating areas.
(b) Parking areas.
(c) Buffer areas, when reasonably necessary to protect the labor camp or to protect surrounding area from noise or other nuisance factors.
(d) Recreation areas.
# (2)
(2) The term "facility" as used in ORS 307.480(2) means housing, and associated common areas reasonably necessary for the provision of housing, that is established for occupancy by agricultural workers, retired or disabled agricultural workers, and the immediate family members of agricultural workers. Such housing may be composed of:
(a) Specifically dedicated or designated units within a housing development; or
(b) A defined number of housing units of specified sizes, where vacancies may be filled from the available housing inventory in the development on a first-available basis, but may only be filled with a similar sized unit.
Amendment history
REV 80-2016, f. 12-28-16, cert. ef. 1-1-17
Source: view the official text
In this chapter (40 sections)
- 150-307-0240 · Exception To Taxable Personal Property
- 150-307-0250 · Water Association Qualifications
- 150-307-0260 · Water Association Exemption Under ORS 307.210 Is…
- 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
- 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
- 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
- 150-307-0300 · Qualifications for Exemption for Privately Owned…
- 150-307-0320 · Definition of Elderly
- 150-307-0330 · Exemption Claim Procedures
- 150-307-0340 · Defining "Surviving Spouse” of a Veteran
- 150-307-0350 · Veteran’s Exemption for Surviving Spouse
- 150-307-0360 · Physician Certification of Disability for Exemption
- 150-307-0370 · Property to Which Veteran’s Exemption Applies
- 150-307-0380 · Transfer of Veteran’s Exemption to a Different Property…
- 150-307-0390 · Veterans Property Held in Trust
- 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
- 150-307-0410 · Oregon Active Military Service Member’s Exemption…
- 150-307-0420 · Agricultural Land Devoted to Agricultural Purposes as…
- 150-307-0430 · Exemption of Buildings, Structures and Machinery or…
- 150-307-0440 · War Veterans Filing a Claim for Exemption if Living in a…
- 150-307-0450 · Nonprofit Home for the Elderly
- 150-307-0460 · Real and Personal Property Used for Placing Farm Crops…
- 150-307-0465 · Dairy Definition for Determining Exempt Status of…
- 150-307-0480 · Pollution Control Facilities
- 150-307-0490 · Oregon Food Processor Property Tax Exemption
- 150-307-0500 · Hardship Situations
- 150-307-0510 · Agricultural Workforce Housing and Farm Labor Camp…
- 150-307-0520 · Filing a Claim for Exemption When a Farm Labor Camp or…
- 150-307-0530 · Certification of Nonprofit Corporation Low Income…
- 150-307-0700 · Rural Health Care Facilities
- 150-307-0710 · Definitions
- 150-307-0720 · Filing Requirements
- 150-307-0800 · Vertical Housing Development Zone Program
- 150-307-0900 · Qualified Heavy Equipment and Qualified Heavy Equipment…
- 150-307-0905 · Equipment and Tools Subject to the Heavy Equipment…
- 150-307-0906 · Liability for Unpaid Heavy Equipment Rental Taxes
- 150-307-0910 · Cost of Heavy Equipment Operator's Service Not Subject…
- 150-307-0915 · Heavy Equipment Rental Tax Exemptions
- 150-307-0920 · Long Term Rental Agreements
- 150-307-0930 · Eligibility for Workforce Housing