Or. Admin. Code § 123-674-5100

Current through Register Vol. 63, No. 12, December 1, 2024

Section 123-674-5100 - Eligible Utilization

In order for 'qualified property' under ORS 285C.050(16), to actually be exempt in an enterprise zone under ORS 285C.170 or 285C.175:

(1) It also must be effectively and primarily used in one or more eligible activities described in OAR 123-674-1100 and not but seldom used in 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 (except as dedicated workplace amenities for employees, who are actually engaged in and do not merely support eligible activities);

(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.

Or. Admin. Code § 123-674-5100

OBDD 27-2010, f. & cert. ef. 6-14-10; OBDD 7-2017, amend filed 11/29/2017, effective 11/29/2017; OBDD 37-2024, minor correction filed 10/17/2024, effective 10/17/2024

Statutory/Other Authority: ORS 285A.075 & 285C.060(1)

Statutes/Other Implemented: ORS 285C.135, 285C.180, 285C.185 & 285C.240