For purposes of ORS 316.752 to 316.771:
(1) A person has a “severe disability” if the person:
(a) Has lost the use of one or more lower extremities;
(b) Has lost the use of both hands; or
(c) Has a physical or mental condition that limits the abilities of the person to earn a living, maintain a household or provide personal transportation for the person without employing orthopedic or medical equipment or outside help.
(2) “Orthopedic or medical equipment” includes, but is not limited to, wheelchairs, braces, prostheses or special crutches.
(3) “Outside help” includes, but is not limited to, unrelated individuals whom the taxpayer with a severe disability employs to keep house, maintain the house or yard, or to transport the taxpayer. [Formerly 316.135; 1987 c.158 §50; 1989 c.224 §51; 2007 c.70 §85]
Section: Previous 316.742 316.743 316.744 316.745 316.746 316.750 316.751 316.752 316.755 316.758 316.760 316.761 316.765 316.770 316.771 NextLast modified: August 7, 2008