Rule Rule 123-674-5100
Eligible Utilization

In order for ‘qualified property’ under ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250)(16), to actually be exempt in an enterprise zone under ORS 285C.170 (Construction-in-process exemption) or 285C.175 (Enterprise zone exemption):


It also must be effectively and primarily used in one or more eligible activities described in OAR 123-674-1100 (Basic Eligibility of Firms and Operations) and not but seldom used in an activity listed in 123-674-1200 (Ineligible Activities)(1).


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


Commercial fixtures and space in a retail setting;


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


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);


Medical devices; or


Construction equipment.


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 (Ineligible Activities)(3) or (4), including but not limited to electronic commerce operations in a so-designated area as described in OAR 123-662.


Any such property must also:


Relate to the Application consistent with OAR 123-674-3000 (AUTHORIZATION’S COVERAGE & EFFECT — Being An Authorized Firm) through 123-674-3500 (Additional, Concurrent Authorizations); and


Be constructed, added to, modified or installed in the zone to serve essentially only commercial/non-personal purposes.
Last accessed
Aug. 7, 2020