Or. Admin. Code § 813-110-0005
Current through Register Vol. 63, No. 12, December 1, 2024
Section 813-110-0005 - PurposeOAR chapter 813, division 110 provides specific guidance pursuant to ORS 317.097 under which OHCS certifies affordable housing development projects sponsored by government entities, nonprofit corporations, and certain persons ("sponsoring entities" or "sponsors") so as to enable a lending institution to claim Oregon affordable housing tax credits ("OAHTC" or "tax credits") against Oregon taxes with respect to loans for the construction, acquisition, rehabilitation, or refinancing of such projects. The purpose of the tax credits is to encourage the creation or preservation of safe, sanitary, and affordable housing for lower-income Oregonians.
Or. Admin. Code § 813-110-0005
HSG 1-1990(Temp), f. & cert. ef. 1-5-90; HSG 3-1990(Temp), f. & cert. ef. 3-1-90; HSG 9-1990, f. & cert. ef. 5-11-90; HSG 2-1991(Temp), f. & cert. ef. 8-7-91; HSG 6-1991(Temp), f. & cert. ef. 11-5-91; HSG 3-1992, f. & cert. ef. 2-4-92; HSG 2-1994(Temp), f. & cert. ef. 3-25-94; HSG 7-1994, f. & cert. ef. 9-9-94; HSG 2-1995, f. & cert. ef. 9-25-95; OHCS 7-2006, f. & cert. ef. 5-17-06; OHCS 14-2007(Temp), f. & cert. ef. 10-16-07 thru 4-12-08; OHCS 5-2008, f. & cert. ef. 4-11-08; OHCS 9-2013(Temp), f. & cert. ef. 6-21-13 thru 12-18-13; OHCS 22-2013, f. & cert. ef. 12-18-13; OHCS 29-2014(Temp), f. & cert. ef. 6-5-14 thru 12-2-14; OHCS 36-2014, f. & cert. ef. 12/2/2014; OHCS 21-2022, amend filed 08/30/2022, effective 9/9/2022; OHCS 20-2024, temporary amend filed 05/31/2024, effective 5/31/2024 through 11/26/2024; OHCS 27-2024, amend filed 08/27/2024, effective 9/2/2024Statutory/Other Authority: ORS 317.097, ORS 456.555 & ORS 317.991
Statutes/Other Implemented: ORS 317.097 & ORS 317.991