OAR 150-315-0140
Pollution Control Facilities: Types of Facilities Eligible for Certification


(1)

Tax relief provisions to encourage the construction of pollution control facilities were first enacted by the 1967 legislature, and were substantially amended in subsequent legislative sessions.

(2)

Under the 1967 law (ORS 316.092) and the 1969 law (316.097), the types of facilities eligible for certification were those a substantial purpose of which was to prevent, control, or reduce air or water pollution. Under the 1974 special session amendments (Chapter 37) to ORS 449.625 (since renumbered as 468.165 (Application for certification of pollution control facilities)), the types of eligible facilities were expanded to include facilities which utilize solid wastes to produce a useable source of power or other item of real economic value.

(3)

Every facility certified prior to the October 5, 1973, effective date of the 1973 amendments is bound by the law in effect prior to that date (see Oregon Laws 1973, Chapter 831, Sec. 11); except that the amendments by Chapter 37 of the 1974 special session are effective May 26, 1974.

(4)

Under the 1977 law, facilities built on or after January 1, 1977, for control of noise pollution are eligible for certification. Also, the definition of a solid waste facility is expanded to include certain subsequent additions, either to a facility already certified or to an operation that would have qualified as a facility but for the fact that it was built prior to January 1, 1973. The addition must be one that increases the production or recovery of useful materials or energy over the amount produced or recovered by the original facility. However, the 1977 law also sets additional eligibility requirements for solid waste facilities on which construction is commenced during the period January 1, 1981, up to December 31, 1983. These added requirements are found in ORS 468.170 (Action on application)(9)(b).

(5)

A 1983 amendment provided that hazardous waste facilities built on or after January 1, 1984 will not be required to produce a useable source of power or other item of real economic value to be eligible for certification.

(6)

Facilities built on or after September 26, 1987, that use solid waste to produce a useable source of power, are not eligible for the pollution control facility credit.

Source: Rule 150-315-0140 — Pollution Control Facilities: Types of Facilities Eligible for Certification, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-315-0140.

150‑315‑0005
Tax credit uniformity transfer provisions
150‑315‑0010
Claim of Right Credit
150‑315‑0012
Qualified Reforestation Costs
150‑315‑0014
Procedure for Claiming the Reforestation Credit
150‑315‑0016
Change of Ownership
150‑315‑0018
Reforestation Credit: Reasons Beyond the Taxpayer’s Control
150‑315‑0040
Fish Screening Device Credit
150‑315‑0050
Transfer of Biomass Credit
150‑315‑0060
Crop Gleaning Credit: Information Required
150‑315‑0065
Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture
150‑315‑0070
Agriculture Workforce Housing Credit
150‑315‑0100
Child Care Division Contribution Credit
150‑315‑0110
Scholarship Tax Credit
150‑315‑0121
Working Family Household and Dependent Care Credit
150‑315‑0125
Working Family Household and Dependent Care Penalty
150‑315‑0140
Pollution Control Facilities: Types of Facilities Eligible for Certification
150‑315‑0142
Pollution Control Facilities: Information to be Furnished Upon Request
150‑315‑0144
Pollution Control Facilities: Computation of Credit
150‑315‑0146
Pollution Control Facilities: To Whom Is Credit Allowable
150‑315‑0148
Pollution Control Facilities: Years in Which Credit May Be Claimed
150‑315‑0150
Pollution Control Facilities: Transfer of Facilities
150‑315‑0152
Pollution Control Facilities: Tax Credit Carry Forward
150‑315‑0154
Pollution Control Facilities: Adjustment of Basis
150‑315‑0170
Business Energy Tax Credit: Transfer of Facilities
150‑315‑0180
Oregon Tax Credit Auctions
Last Updated

Jun. 8, 2021

Rule 150-315-0140’s source at or​.us