OR Rev Stat § 315.163 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 315 - Personal and Corporate Income or Excise Tax Credits|Section 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. [2003 c.588 §1; 2011 c.471 §1; 2013 c.750 §19]