Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0800 - Vertical Housing Development Zone Program

Universal Citation: OR Admin Rules 150-307-0800

Current through Register Vol. 63, No. 9, September 1, 2024

(1) "Residential use" means regular, sustained occupancy of a residential unit in the project by a person or family as the person's or family's primary domicile, but not units and related areas used primarily as:

(a) Hotels, motels, hostels, rooming houses, bed and breakfast operations or other such transient accommodations; or

(b) Nursing homes, hospital-type in-patient facilities or other living arrangements, even of an enduring nature, where the character of the environment is predominately care-oriented rather than solely residential; or

(c) Nonresidential use as defined in ORS 307.841(5).

(2) A new district that forms after the approval of a vertical housing development zone (VHDZ), or a district that annexes territory that is included in an existing VHDZ may opt out of participating in a VHDZ. To opt out, the district must provide:

(a) Written notice to the assessor and VHDZ city or county post-marked on or before a due date set by the city or county by rule; and

(b) A copy of a resolution or other appropriate official instrument duly adopted and issued by the governing body of the district affirming its decision to opt out of the VHDZ designation.

(3) In the application for exemption under ORS 307.857, proposed projects must be described in terms of entire tax lots. Certified projects may not include partial tax lots.

(4) VHDZ boundaries may not overlap. A project may only be located in one VHDZ.

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.841 - 307.867

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