Oregon Department of Revenue

Rule Rule 150-285-3200
Enterprise Zone Statutory Definitions


(1)

“Additions to existing buildings or structures” means an enlargement of building space including construction which creates additional floor space or which creates more building volume by raising a ceiling or roof and in the case of a structure includes, but is not limited to, increasing the area of a parking lot to provide additional parking spaces.

(2)

“Building” means a real property improvement erected to stand more or less permanently, usually with walls and roof, and designed for human use and occupancy or as a shelter. Building includes, but is not limited to, warehouses and manufacturing plants. Building also includes all structural components necessary to make the building usable such as wiring, plumbing, a foundation, heating and cooling ducts.

(3)

“Construction in progress” means after work begins or that the foundation for the building or structure was partially or wholly laid.

(a)

Acceptable documentation means a letter from the contractor, a building official or someone else who is not an employee of the firm concerning when work began.

(b)

“Beginning date after interruption” means:

(A)

If work begins and then stops for six months or more and/or a new building permit is issued, the beginning date is when work is resumed.

(B)

If a firm goes out of business, stops construction and sells the property, the beginning date is when work is undertaken by the new owner.

(C)

When rebuilding after a fire, or some other natural disaster, work begins when construction starts, not upon starting demolition or cleanup.

(4)

“Destination resort” as used in ORS 285C.135 (Requirements for eligibility)(5) means a facility with hotel accommodations at which visitors stay in order to access amenities connected to the resort, including but not limited to a development that satisfies the criteria under 197.435 (Definitions for ORS 197.435 to 197.467) to 197.467 (Conservation easement to protect resource site) for siting on certain lands and for limiting or allowing uses and activities in accordance with an acknowledged comprehensive plan.

(5)

“Hotel or motel” as used in ORS 285C.135 (Requirements for eligibility)(5) and consistent with 699.005 (Definitions) means a facility that:

(a)

Offers rooms, suites of rooms, cabins, houses or other such units for transient lodging to persons typically from beyond the local area through direct overnight rental, time-share arrangements or other types of limited transactions;

(b)

May include one or more visitor-oriented services, facilities or recreational activities, including but not limited to restaurants, laundry, conference rooms, golf course, swimming pool, tennis courts, ski runs, marinas or bicycle paths; and

(c)

May be commonly described or labeled as an inn, resort, convention center or by other such names.

(6)

“Machinery and equipment” means any property used in the business activity or process except land, buildings and structures. It does not include furniture, commercial fixtures or structural components of a building such as standard wiring, plumbing, heating or cooling systems. Specialized pipes, air filtration systems, specialized wiring or other systems necessary for the manufacturing process are considered machinery and equipment rather than a structural component of a building. Machinery and equipment that is not easily movable is considered to be real property. Machinery and equipment that is readily movable is considered as personal property. “Readily movable” property is generally unattached in any way to a building or structure and also is not connected to other real property machinery and equipment. An example of “readily movable” property would be tools, testing equipment or a personal computer.

(7)

“Modification” means to alter or change the elements of a property by modernization, renovation or remodeling.

(a)

“Modernization” means to take corrective measures to bring a property into conformity with changes in style.

(b)

“Renovation” means the process by which older structures or historic building are modernized, remodeled or restored.

(c)

“Remodeling means a type of renovation that changes the basic plan, form or style of the property.

(8)

“Personal or household use or consumption” means consumption normally undertaken by an end user and not by a business in the course of business operations.

(9)

“Site preparation” means an activity carried on to prepare raw land for construction including fill, grading, leveling, installation of underground utilities and installation of utility connections.

(10)

“Structure” means a real property improvement including ramps, loading docks, and parking surfaces. Structure does not include buildings.
Source

Last accessed
Jun. 8, 2021