Oregon
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):

(1)

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).

(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 (Ineligible Activities)(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 (AUTHORIZATION’S COVERAGE & EFFECT — Being An Authorized Firm) through 123-674-3500 (Additional, Concurrent Authorizations); and

(b)

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