OAR 603-025-0151
Property Tax Exemption for Qualified Machinery and Equipment

(1)

The Oregon Department of Agriculture is authorized to certify qualified machinery and equipment for the purposes of ORS 307.453 (Findings for food processing machinery and equipment exemption)–307.457 (Certification of eligibility of machinery and equipment).

(2)

Definitions: For the purposes of this section, the definitions in ORS chapter 307.455 (Definitions for ORS 307.453 to 307.459) apply, unless the context requires otherwise. In addition, the following definitions apply.

(a)

“Newly acquired property” means new or used machinery and equipment that is first purchased or leased by a food processor not more than two years (24 months) prior to placing it into service. Leased equipment may be exempt only if the food processor is responsible for the payment of the property taxes under the terms of the lease agreement. Newly acquired property does not include existing equipment that has been refurbished or reconditioned in the time frame provided by this rule.

(b)

“Placed into service” means the date the machinery and equipment is first used or in such condition that it is readily available and operational for its intended commercial use. It does not include property that is being tested or is in the process of being erected or installed on the January 1 assessment date.

(c)

“Real Market Value of the Property” for the purpose of determining the late filing penalty pursuant to ORS 307.455 (Definitions for ORS 307.453 to 307.459), means the invoice cost of the machinery and equipment, installation, engineering, and miscellaneous costs including machinery process piping, foundations, power wiring, interest during installation, and freight.

(3)

The process for application and determination of certification for qualified machinery and equipment is as follows:

(a)

Any food processor requesting certification must make a request for certification in writing on a form provided by the Oregon Department of Agriculture. Certification request forms are available on the Oregon Department of Agriculture web site and the Oregon Department of Revenue web site, or are available by mail from either agency upon request.

(b)

Upon receiving a completed certification request form, the Food Safety Program of the Oregon Department of Agriculture may schedule a visit to the processing site for the purpose of inspecting and verifying the eligibility of machinery requested for certification as qualified machinery or equipment.

(c)

After inspecting the food processing equipment requested to be certified, the Oregon Department of Agriculture shall make a determination as to property that is qualified for certification. This determination of certification shall be in writing and include a schedule of all machinery or equipment the Oregon Department of Agriculture has certified.

(4)

Following certification, a food processor seeking continued exemption as described at ORS 307.455 (Definitions for ORS 307.453 to 307.459) must annually verify that equipment previously certified still constitutes qualified machinery or equipment as follows: By January 30th of each year following certification a food processor must submit to the Oregon Department of Revenue a signed form that includes a schedule of all equipment previously certified and provides sufficient information to the Oregon Department of Revenue such that it can determine whether previously-certified machinery or equipment continues to meet certification requirements.

(5)

The Oregon Department of Agriculture may inspect any equipment or machinery previously certified for the purposes of determining continued certification pursuant to ORS 307.455 (Definitions for ORS 307.453 to 307.459).

(6)

If a food processor seeks to add additional machinery or equipment not previously certified to its annual certification verification list then the food processor must apply for certification of this additional equipment pursuant to the process for certifying qualified machinery or equipment provided in these rules.

(7)

Denial of certification of certain property by the Oregon Department of Agriculture is a contested case for the purpose of ORS Chapter 183 (Administrative Procedures Act).

Source: Rule 603-025-0151 — Property Tax Exemption for Qualified Machinery and Equipment, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=603-025-0151.

603–025–0010
Definitions 603–025–0020
General Standards of Food Establishment Construction and Maintenance 603–025–0030
Retail Food Code 603–025–0080
Foods Subject to Pull Date Labeling 603–025–0090
Foods Exempt from Labeling 603–025–0100
Form of Labeling 603–025–0110
Labeling Placement 603–025–0120
Identification After Pull Date Expiration 603–025–0130
Label Pull Date Information 603–025–0140
Food Storage Warehouses 603–025–0150
Food Processing Establishments 603–025–0151
Property Tax Exemption for Qualified Machinery and Equipment 603–025–0152
Certification Fees 603–025–0160
Package Labeling Requirements 603–025–0170
Bulk Placard Requirements 603–025–0180
Responsibility 603–025–0190
Standards of Identity, Additives, Pesticide Tolerances, Food Labeling, Good Manufacturing Practice, Low Acid Canned Foods, and Acidified Foods 603–025–0200
Establishments Utilizing Domestic Kitchen Facilities 603–025–0215
Purpose 603–025–0225
Definitions 603–025–0235
Farm Direct Marketer Exemption 603–025–0245
Consignment Sales 603–025–0255
Prohibitions 603–025–0265
Labeling Requirements 603–025–0275
Producer-Processed Foods Records 603–025–0315
Definitions 603–025–0320
License and Inspection Exemption 603–025–0325
Labeling 603–025–0330
Revocation of Exemption 603–025–0410
Requirements for Dungeness Crab 603–025–0425
Crab Harvested Outside Oregon in an Area that Would Be a Biotoxin Management Zone, if in Oregon 603–025–0500
License Fees and Categories for Food Establishments 603–025–0510
New License Payments 603–025–0900
Purpose 603–025–0910
Definitions 603–025–0920
Schedule of Civil Penalties 603–025–0930
Penalty factors
Last Updated

Jun. 8, 2021

Rule 603-025-0151’s source at or​.us