Oregon Statutes - Chapter 315 - Personal and Corporate Income or Excise Tax Credits - Section 315.163 - Definitions for ORS 315.163 to 315.172.

As used in ORS 315.163 to 315.172:

(1) “Acquisition costs” means the cost of acquiring buildings, structures and improvements that constitute or will constitute farmworker housing. “Acquisition costs” does not include the cost of acquiring land on which farmworker housing is or will be located.

(2) “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.

(3) “Contributor” means a person that acquired, constructed, manufactured or installed farmworker housing or contributed money to finance a farmworker housing project.

(4) “Eligible costs” includes acquisition costs, finance costs, construction costs, excavation costs, installation costs and permit costs and excludes land costs.

(5) “Farmworker” means any person who, for an agreed remuneration or rate of pay, performs temporary or permanent labor for another in the production of farm products or in the planting, cultivating or harvesting of seasonal agricultural crops or in the 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.

(6) “Farmworker housing” means housing:

(a) Limited to occupancy by farmworkers and their immediate families; and

(b) No dwelling unit of which is occupied by a relative of the owner or operator of the farmworker housing.

(7) “Farmworker housing project” means the acquisition, construction, installation or rehabilitation of farmworker housing.

(8) “Owner” means a person that owns farmworker housing. “Owner” does not include a person that only has an interest in the 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 or other person not subject to tax under ORS chapter 316, 317 or 318. [2003 c.588 §1]

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Last modified: August 7, 2008