Oregon Revised Statutes Revenue and Taxation § 315.163

(1) “Acquisition costs” means the cost of acquiring buildings, structures and improvements that constitute or will constitute farmworker housing. “Acquisition costs” does not include the cost of acquiring land on which farmworker housing is or will be located.

(2) “Condition of habitability” means a condition that is in compliance with:

(3) “Contributor” means a person:

(4) “Eligible costs” includes acquisition costs, finance costs, construction costs, excavation costs, installation costs and permit costs and excludes land costs.

(5) “Farmworker” means any person who, for an agreed remuneration or rate of pay, performs temporary or permanent labor for another in the:

(6) “Farmworker housing” means housing:

(7) “Farmworker housing project” means the acquisition, construction, installation or rehabilitation of farmworker housing.

(8) “Owner” means a person that owns farmworker housing. “Owner” does not include a person that only has an interest in the 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.