Oregon
Rule Rule 123-674-5100
Eligible Utilization


In order for qualified property under ORS285C.050(16), to actually be exempt in an enterprise zone under ORS 285C.170 or 285C.175:

(1)

It alsomust be effectively and primarilyused in one or more eligible activities described in OAR 123-674-1100 and not but seldom used inan activity listed in 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.
Source
Last accessed
Aug. 20, 2019