2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.671 - Approval criteria.

Universal Citation:
OR Rev Stat § 307.671 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

The city may approve an application made under ORS 307.667 if it finds that:

(1) For a property that is an existing qualified dwelling unit, the qualified dwelling unit constitutes single-unit housing; or

(2) For a property that is a newly constructed qualified dwelling unit:

(a) The proposed qualified dwelling unit will constitute single-unit housing;

(b) The owner has agreed to include the design elements adopted under ORS 307.657 (3) in the construction; and

(c) The construction will result in public benefits beyond the period of exemption. [Formerly 458.035; 2013 c.426 §4; 2017 c.294 §3]

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