# ORS § 315.163: 315.163 Definitions for ORS 315.163 to 315.169 > Oregon · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.163 ## Section - **Citation:** ORS § 315.163 - **Heading:** 315.163 Definitions for ORS 315.163 to 315.169 - **Jurisdiction:** Oregon - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** OR Code / Title 29 / Chapter 315 / Section 315.163 ## Text As used in ORS 315.163 (Definitions for ORS 315.163 to 315.169) to 315.169 (Agriculture workforce housing contributor credit) : (1) Intentionally left blank —Ed. (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 (Definitions for ORS 62.800 to 62.815) . (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 (Agriculture workforce housing contributor credit) (2). (7) “Eligible costs” includes acquisition costs, finance costs, construction costs, excavation costs, installation costs and permit costs and excludes land costs. (8) Intentionally left blank —Ed. (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] Source: Section 315.163 — Definitions for ORS 315.163 to 315.169 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025). ## Nearby sections - [ORS § 315.004 315.004 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.004.md) - [ORS § 315.037 315.037 Tax expenditures applicable for limited time](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.037.md) - [ORS § 315.044 315.044 Statement of purpose](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.044.md) - [ORS § 315.047 315.047 List of tax credits with revenue impact in excess of projection](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.047.md) - [ORS § 315.051 315.051 Report by Legislative Revenue Officer](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.051.md) - [ORS § 315.052 315.052 Limitation on transfer or sale of credit](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.052.md) - [ORS § 315.053 315.053 Restriction on types of transferees](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.053.md) - [ORS § 315.054 315.054 Federal tax credits allowable only as specified](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.054.md) - [ORS § 315.056 315.056 Conditions for transfer of tax credit](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.056.md) - [ORS § 315.058 315.058 Agency to provide tax credit approval information to Department of Revenue](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.058.md) - [ORS § 315.061 315.061 Suspension, revocation or forfeiture](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.061.md) - [ORS § 315.063 315.063 Waiver of substantiation by Department of Revenue](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.063.md) - [ORS § 315.068 315.068 Claim of right income repayment adjustments](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.068.md) - [ORS § 315.104 315.104 Reforestation](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.104.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C315_S315.163. 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