Oregon Administrative Rules
Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT
Division 690 - LONG-TERM RURAL ENTERPRISE ZONE INCENTIVES
Section 123-690-0001 - Purpose and Scope

Universal Citation: OR Admin Rules 123-690-0001

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

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(2) Do not control or bind the county assessor or Department of Revenue, and they are superseded by OAR chapter 150 in matters related to tax administration.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

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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