2017 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) “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).

(2) “Qualified dwelling unit” means a dwelling unit that, at the time an application is filed pursuant to ORS 307.667 (Application for exemption), has a market value for the 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.

(3) “Single-unit housing” means a structure having one or more dwelling units that:

(a) Is, or will be, upon purchase, rehabilitation or completion of construction, 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) If newly constructed, is completed within two years after application for exemption is approved under ORS 307.674 (Application, approval and denial procedures) or before January 1, 2025, whichever is earlier.

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

(d) 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 830.140 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) (8)(a) to (f).

(4) “Structure” does not include the land or any site development made to the land, as those terms are defined in ORS 307.010 (Definition of “real property” and “land”). [Formerly 458.005; 2011 c.354 §8; 2013 c.426 §1; 2017 c.294 §1]

Note: Section 5, chapter 294, Oregon Laws 2017, provides:

Sec. 5. The amendments to ORS 307.651 (Definitions for ORS 307.651 to 307.687), 307.654 (Legislative findings), 307.671 (Approval criteria) and 307.677 (Extension of construction period) by sections 1 to 4 of this 2017 Act apply to qualified dwelling units of single-unit housing purchased or rehabilitated on or after the effective date of this 2017 Act [October 6, 2017] in a city that, on or after the effective date of this 2017 Act, adopts a resolution or ordinance pursuant to ORS 307.657 (Local government action to provide exemption) or amends a resolution or ordinance previously adopted pursuant to ORS 307.657 (Local government action to provide exemption) to incorporate the amendments to ORS 307.651 (Definitions for ORS 307.651 to 307.687), 307.654 (Legislative findings), 307.671 (Approval criteria) and 307.677 (Extension of construction period) by sections 1 to 4 of this 2017 Act. [2017 c.294 §5]

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/­ors/­ors307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.