Construction taxes may not be imposed on the following:
(1) Private school improvements.
(2) Public improvements as defined in ORS 279A.010.
(3) Residential housing that is guaranteed to be affordable, under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median household income for the area in which the construction tax is imposed, for a period of at least 60 years following the date of construction of the residential housing.
(4) Public or private hospital improvements.
(5) Improvements to religious facilities primarily used for worship or education associated with worship.
(6) Agricultural buildings, as defined in ORS 455.315 (2)(a). [2007 c.829 §3]
Note: See notes under 320.170.
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