This division of administrative rules specifies the effect of provisions under ORS 285C.400 to 285C.420, 317.124 and 317.131. As such, these administrative rules:
- (1) Address determinations, procedures and requirements of the up to 15 years of exemption from property taxes and of corporate excise tax credits for a facility inside a rural enterprise zone in a county experiencing particular economic hardship.
- (2) Do not control or bind the county assessor or Department of Revenue, and they are superseded by OAR chapter 150 in matters related to tax administration.
Statutory/Other Authority
ORS 285A.075
Statutes/Other Implemented
ORS 285C.400 – 285C.420, 317.124 & 317.131
History
OBDD 5-2017, amend filed 11/29/2017, effective 11/29/2017
OBDD 11-2015, f. & cert. ef. 10-5-15
OBDD 29-2010, f. & cert. ef. 6-14-10