Oregon Revised Statutes Revenue and Taxation § 316.752

(a) Has lost the use of one or more lower extremities;

(b) Has lost the use of both hands;

(c) Is disabled as that term is defined in section 72(m)(7) of the Internal Revenue Code,  1 to a degree that the person is unable to engage in any substantial gainful activity; or

(d) Has a physical or mental condition that limits the abilities of the person to earn a living, maintain a household or provide personal transportation for the person without employing orthopedic or medical equipment or outside help.