Oregon
Rule Rule 123-690-0001
Purpose and Scope


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 aresuperseded by OAR chapter 150in matters related to tax administration.
Source
Last accessed
Oct. 15, 2019