Oregon Statutes

§ 307.480 — Definitions for ORS 307.480 to 307.510

Oregon § 307.480
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.480 (Definitions for ORS 307.480 to 307.510) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Or. Rev. Stat. § 307.480 (2026).

Text

As used in ORS 307.480 to 307.510 unless the context requires otherwise:

(1)“Agricultural workforce housing” means housing:
(a)That is limited to occupancy by agricultural workers, including agricultural workers who are retired or disabled, and the immediate family members of the agricultural workers; and
(b)No dwelling unit of which is occupied by a relative of the owner or operator of the agricultural workforce housing, other than a manufactured dwelling in a manufactured dwelling park nonprofit cooperative as defined in ORS 62.803.
(2)“Eligible agricultural workforce housing” means agricultural workforce housing that:
(a)Is owned or operated by a nonprofit corporation as a nonprofit facility;
(b)Is not provided in connection with the recruitment or employment of agricultural worke

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Related

Benton v. Department of Revenue
7 Or. Tax 162 (Oregon Tax Court, 1977)
1 case citations

Legislative History

1973 c.382 §1; 1991 c.232 §1; 1993 c.168 §1; 1995 c.278 §33; 2015 c.34 §1; 2022 c.27 §11

Nearby Sections

15
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Bluebook (online)
Oregon § 307.480, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/307.480.