ORS 307.651¹
Definitions for ORS 307.651 to 307.687

As used in ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application), unless the context requires otherwise:

(1) "Distressed area" means a primarily residential area of a city designated by a city under ORS 307.657 (Local government action to designate distressed areas) which, by reason of deterioration, inadequate or improper facilities, the existence of unsafe or abandoned structures, including but not limited to a significant number of vacant or abandoned single or multifamily residential units, or any combination of these or similar factors, is detrimental to the safety, health and welfare of the community.

(2) "Governing body" means the city legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application).

(3) "Qualified dwelling unit" means a dwelling unit that, upon completion, has a market value (land and improvements) of no more than 120 percent, or a lesser percentage as adopted by the governing body by resolution, of the median sales price of dwelling units located within the city.

(4) "Single-unit housing" means a newly constructed structure having one or more dwelling units that:

(a) Is, or will be, at the time that construction is completed, in conformance with all local plans and planning regulations, including special or district-wide plans developed and adopted pursuant to ORS chapters 195, 196, 197 and 227.

(b) Is constructed on or after January 1, 1990, and is completed within two years after application for exemption is approved under ORS 307.674 (Application, approval and denial procedures) or before July 1, 2015, whichever is earlier.

(c) Upon completion, is designed for each dwelling unit within the structure to be purchased by and lived in by one person or one family.

(d) Upon completion, has one or more qualified dwelling units within the single-unit housing.

(e) Is not a floating home, as defined in ORS 830.700 (Definitions for ORS 830.060 to 830.145 and 830.700 to 830.870), or a manufactured structure, as defined in ORS 446.561 (Definitions for ORS 446.566 to 446.646), other than a manufactured home described in ORS 197.307 (Effect of need for certain housing in urban growth areas) (5)(a) to (f).

(5) "Structure" does not include the land, nor any site development to the land, as both are defined under ORS 307.010 (Definition of "real property" and "land"). [Formerly 458.005]

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxa­tion of logs destined for export, (1975) Vol 37, p 427; applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors307.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­307ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information