(1) Is engaged for at least 20 hours per week, averaged over the month, during the tax year in a rural practice; and
(2)(a) If a physician or a physician assistant, can cause a patient to be admitted to the hospital;
(b) If a certified registered nurse anesthetist, is employed by or has a contractual relationship with one of the hospitals described in ORS 315.613 (1); or
(c) If an optometrist, has consulting privileges with a hospital listed in ORS 315.613 (1). This paragraph does not apply to an optometrist who qualifies as a "frontier rural practitioner," as defined by the Office of Rural Health. [Formerly 316.144; 2013 c.129 §25; 2013 c.750 §12]