Oregon Revised Statutes (Tax Chapters)
ORS § 315.163
Definitions for ORS 315.163 to 315.169
As used in ORS 315.163 to 315.169:
# (1)
# (a)
“Acquisition costs” means the cost of acquiring buildings, structures and improvements that constitute or will constitute agriculture workforce housing.
# (b)
“Acquisition costs” does not include the cost of acquiring land on which agriculture workforce housing is or will be located.
# (2)
“Agricultural worker” means any person who, for an agreed remuneration or rate of pay, performs temporary or permanent labor for another in the:
# (a)
Production of agricultural or aquacultural crops or products;
# (b)
Handling of agricultural or aquacultural crops or products in an unprocessed stage;
# (c)
Processing of agricultural or aquacultural crops or products;
# (d)
Planting, cultivating or harvesting of seasonal agricultural crops; or
# (e)
Forestation or reforestation of lands, including but not limited to the planting, transplanting, tubing, precommercial thinning and thinning of trees and seedlings, the clearing, piling and disposal of brush and slash and other related activities.
# (3)
“Agriculture workforce housing” means housing:
# (a)
Limited to occupancy by agricultural workers, including agricultural workers who are retired or disabled, and their immediate families; and
# (b)
No dwelling unit of which is occupied by a relative of the owner or operator of the agriculture workforce housing, except in the case of a manufactured dwelling in a manufactured dwelling park nonprofit cooperative as defined in ORS 62.803.
# (4)
“Agriculture workforce housing project” means the acquisition, construction, installation or rehabilitation of agriculture workforce housing.
# (5)
“Condition of habitability” means a condition that is in compliance with:
# (a)
The applicable provisions of the state building code under ORS chapter 455 and the rules adopted thereunder; or
# (b)
If determined on or before December 31, 1995, sections 12 and 13, chapter 964, Oregon Laws 1989.
# (6)
“Contributor” means a person:
# (a)
That acquired, constructed, manufactured or installed agriculture workforce housing or contributed money to finance an agriculture workforce housing project; or
# (b)
That has purchased or otherwise received via transfer a credit as provided in ORS 315.169 (2).
# (7)
“Eligible costs” includes acquisition costs, finance costs, construction costs, excavation costs, installation costs and permit costs and excludes land costs.
# (8)
# (a)
“Owner” means a person that owns agriculture workforce housing.
# (b)
“Owner” does not include a person that only has an interest in the agriculture workforce housing as a holder of a security interest.
# (9)
“Rehabilitation” means to make repairs or improvements to a building that improve its livability and are consistent with applicable building codes.
# (10)
“Relative” means a brother or sister (whether by the whole or by half blood), spouse, ancestor (whether by law or by blood), or lineal descendant of an individual.
# (11)
“Taxpayer” includes a nonprofit corporation, a tax-exempt entity or any other person not subject to tax under ORS chapter 316, 317 or 318.
Amendment history
2003 c.588 §1; 2011 c.471 §1; 2013 c.750 §19
Source: view the official text
In this chapter (40 sections)
- 315.123 · Minimum production and processing volume requirements;…
- 315.124 · Small forestland owner using standard practice harvest…
- 315.125 · [Enacted as 1953 c.197 §2; repealed by 1965 c.26 §6]
- 315.126 · Certification of eligibility from State Forestry Department;…
- 315.128 · Calculation of credit amount
- 315.130 · Revocation upon timber harvest or removal of harvest…
- 315.132 · Credit allowed for current certifications following repeal or…
- 315.133 · Overtime compensation paid to agricultural workers
- 315.134 · [1993 c.730 §10 (enacted in lieu of 316.084, 317.133 and…
- 315.135 · Calculation of credit amount
- 315.136 · Notice of acknowledgment in support of credit; application
- 315.137 · Calendar year limitation on credits allowed all taxpayers
- 315.138 · Screening devices, by-pass devices or fishways; rules
- 315.141 · Biomass production or collection; fee; rules; documentation
- 315.144 · Transfer of biomass credit; rules
- 315.148 · [1993 c.730 §14 (enacted in lieu of 316.098, 317.150 and…
- 315.154 · Definitions for crop donation credit
- 315.155 · [Repealed by 1965 c.26 §6]
- 315.156 · Crop donation; forms
- 315.160 · [Repealed by 1965 c.26 §6]
- 315.163 · Definitions for ORS 315.163 to 315.169
- 315.164 · Agriculture workforce housing projects; rules
- 315.165 · [Repealed by 1965 c.26 §6]
- 315.167 · Agriculture workforce housing credit application; procedure;…
- 315.169 · Agriculture workforce housing contributor credit; transfer of…
- 315.170 · [Repealed by 1965 c.26 §6]
- 315.171 · Tax credit limit for biennium
- 315.172 · [2001 c.868 §4; 2003 c.588 §15; 2013 c.750 §23; repealed by…
- 315.174 · [2012 c.65 §2; repealed by 2025 c.36 §4]
- 315.175 · [Repealed by 1965 c.26 §6]
- 315.176 · Bovine manure production or collection; rules
- 315.179 · [2017 c.610 §8; repealed by 2019 c.483 §25]
- 315.180 · [Repealed by 1965 c.26 §6]
- 315.181 · [2017 c.610 §9; repealed by 2019 c.483 §25]
- 315.184 · Annual limitation on total amount of tax credits;…
- 315.185 · [Repealed by 1965 c.26 §6]
- 315.190 · [Repealed by 1965 c.26 §6]
- 315.195 · [Repealed by 1965 c.26 §6]
- 315.200 · [Repealed by 1965 c.26 §6]
- 315.204 · Dependent care assistance; rules