Oregon Administrative Rules
Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT
Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY
Section 123-674-5100 - Eligible Utilization

Universal Citation: OR Admin Rules 123-674-5100

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

For purposes of property to be exempt in an enterprise zone under ORS 285C.170 or 285C.175:

(1) It must be exclusively for use in one or more eligible activities described in OAR 123-674-1100 and not an activity listed in OAR 123-674-1200(1).

(2) Consistent with section (1) of this rule, some property will typically not qualify for the exemption, including but not limited to the following examples:

(a) Commercial fixtures and space in a retail setting;

(b) A commercially operated kitchen and associated fixtures and appliances for retail food service;

(c) Entertainment, recreational and exercise facilities or equipment;

(d) Medical devices; or

(e) Construction equipment.

(3) Sections (1) and (2) of this rule are excepted in the case of otherwise qualified property that is used for operations and at facilities described in OAR 123-674-1200(3) or (4), including but not limited to electronic commerce operations in a so-designated area as described in OAR 123-662.

(4) Any such property must also:

(a) Relate to the Application consistent with OAR 123-674-3000 through 123-674-3500; and

(b) Be constructed, added to, modified or installed in the zone to serve essentially only commercial/non-personal purposes.

Stat. Auth.: ORS 285A.075 & 285C.060(1)

Stats. Implemented: ORS 285C.135, 285C.180, 285C.185 & 285C.240

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