Oregon Revised Statutes

Or. Rev. Stat. § 308.701 (2026)

Definitions for ORS 308.701 to 308.724

✓ current as of May 2026

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308.701 Definitions for ORS 308.701 to 308.724. As used in ORS 308.701 to 308.724:

(1) “Government restriction on use” means a restriction that limits the use of multiunit rental housing to qualified income rental housing in order to receive a government incentive, including but not limited to the following government incentives:

(a) A low income housing tax credit under section 42 of the Internal Revenue Code;

(b) Financing derived from exempt facility bonds for qualified residential rental projects under section 142 of the Internal Revenue Code;

(c) A low interest loan under section 235 or 236 of the National Housing Act (12 U.S.C. 1715z or 1715z-1) or under 42 U.S.C. 1485;

(d) A government rent subsidy; and

(e) A government guaranteed loan.

(2) “Multiunit rental housing”:

(a) Means residential property consisting of four or more dwelling units; and

(b) Does not include assisted living facilities. [2001 c.605 §2]

Notes of Decisions

Cited in 3 cases, 2018–2018 · leading case: Commons at Cedar Mill, LLC v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2018).

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Commons at Cedar Mill, LLC v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2018). · cites it 2× “Joe Nelson, Appraisal Division Manager for the County, declared that the subject property “was in special assessment for low income housing (ORS 308.701 to 308.724) from 2003 up to and including 2016.”

St. Vincent de Paul Soc'y of Lane Cnty., Inc. v. Lane Cnty. Assessor (Or. T.C. 2018). · cites it 2× “Learning from the city council’s resolution that the subject would remain taxable in 2017–18, taxpayer spoke with the county about electing to have the subject specially assessed for one year under ORS 308.701 to 308.724 (the government-restricted multiunit rental housing…”

Commons at Cedar Mill v. Washington Cnty. Assessor (Or. T.C. 2018). · cites it 2× “) FINAL DECISION TC-MD 170126N 2 Defendants disagreed that the subject property was never specially assessed and attached a declaration of Joe Nelson (Nelson), Appraisal Division Manager for the County, stating that the subject property “was in special assessment for low income…”

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