ORS 468.173
Applicable percentage of certified cost of facility eligible for tax credit


For purposes of ORS 315.304 (Pollution control facilities), the applicable percentage of the certified cost of a facility shall be one of the following:

(1)

If the facility is certified under ORS 468.155 (Definitions for ORS 468.155 to 468.190) to 468.190 (Allocation of costs to pollution control) (1999 Edition) or if construction or installation of the facility is commenced prior to January 1, 2001, and completed prior to January 1, 2004, 50 percent.

(2)

Except as provided in subsection (1) or (3) of this section, if the facility is certified pursuant to application for certification filed on or after January 1, 2002, and:

(a)

Construction or installation of the facility is commenced on or after January 1, 2001, and on or before December 31, 2003, 25 percent; or

(b)

Construction or installation of the facility is commenced after December 31, 2003, and on or before December 31, 2005, 15 percent.

(3)

If certified pursuant to application for certification filed on or after January 1, 2002, 35 percent if:

(a)

The applicant is certified under International Organization for Standardization standard ISO 14001;

(b)

A Green Permit that applies to the facility has been issued under ORS 468.501 (Definitions for ORS 468.501 to 468.521) to 468.521 (Recovery of costs of agency in developing, negotiating and publicizing Green Permit);

(c)

The facility is a nonpoint source or is regulated as a confined animal feeding operation under ORS 468B.200 (Legislative findings) to 468B.230 (Department of Agriculture civil penalty authority);

(d)

The facility is used for material recovery or recycling, as those terms are defined in ORS 459.005 (Definitions for ORS 459.005 to 459.437, 459.705 to 459.790 and 459A.005 to 459A.665);

(e)

The facility is used in an agricultural or forest products operation and is used for energy recovery, as defined in ORS 459.005 (Definitions for ORS 459.005 to 459.437, 459.705 to 459.790 and 459A.005 to 459A.665);

(f)

The certified cost of the facility does not exceed $200,000;

(g)

Construction or installation of the facility is entirely voluntary and no portion of it is required in order to comply with a federal law administered by the United States Environmental Protection Agency, a state law administered by the Department of Environmental Quality or a law administered by a regional air pollution authority;

(h)

The facility is, at the time of certification, located within an enterprise zone established under ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination) or within an area that has been designated a distressed area, as defined in ORS 285A.010 (Definitions for ORS 284.101 to 284.148 and ORS chapters 285A, 285B and 285C), by the Oregon Business Development Department; or

(i)

The applicant demonstrates to the Department of Environmental Quality that the applicant uses an environmental management system at the facility. In order for the department to determine that the applicant uses an environmental management system at the facility:

(A)

The applicant must have the environmental management system used at the facility reviewed by an independent third party familiar with environmental management systems and submit a report to the department stating that the provisions of this paragraph have been met. The report shall be accompanied by supporting materials that document compliance with the provisions of this paragraph. The report shall include certification from a registered or certified environmental management auditor employed by, or under contract with, the independent third party that reviewed the environmental management system; or

(B)

The department shall contract with an independent third party familiar with environmental management systems to review the environmental management system employed at the facility. The third party shall review the environmental management system, and, if the third party determines that the environmental management system meets the provisions of this paragraph, a registered or certified environmental management system auditor employed by, or contracted with, the third party shall certify that determination to the department. The department shall recover from the applicant the costs incurred by the department as prescribed in ORS 468.073 (Expedited or enhanced regulatory process). An applicant shall be liable for the costs of the department under this subparagraph without regard to whether the department certifies the facility as a pollution control facility. The department may not certify a facility to which this subparagraph applies until the department has received full payment from the applicant. [2001 c.928 §6; 2001 c.932 §13]

Source: Section 468.173 — Applicable percentage of certified cost of facility eligible for tax credit, https://www.­oregonlegislature.­gov/bills_laws/ors/ors468.­html.

468.005
Definitions
468.010
Environmental Quality Commission
468.015
Functions of commission
468.020
Rules and standards
468.030
Department of Environmental Quality
468.035
Functions of department
468.040
Director
468.045
Functions of director
468.050
Deputy director
468.052
Payment by credit card
468.053
Surcharge on fee or invoice
468.054
Environmental Data Management System Fund
468.055
Contracts with Oregon Health Authority
468.060
Enforcement of rules by local health authorities
468.062
Authority of Department of Environmental Quality to require fingerprints
468.065
Issuance of permits
468.066
History of compliance with environmental quality laws
468.067
Organizational standing to seek judicial review of final order in Title V permit proceeding
468.070
Denial, modification, suspension or revocation of permits
468.073
Expedited or enhanced regulatory process
468.075
Revolving fund
468.076
Definitions for ORS 468.076 to 468.089
468.078
Action for pollution originating in Oregon
468.079
Action for pollution originating in reciprocating jurisdiction
468.080
Applicability of Oregon law
468.081
Rights of injured person
468.083
Right conferred under ORS 468.076 to 468.087 in addition to other rights
468.085
Sovereign immunity defense
468.087
Application and construction of ORS 468.076 to 468.087
468.089
Short title
468.090
Complaint procedure
468.095
Investigatory authority
468.100
Enforcement procedures
468.110
Appeal
468.115
Enforcement in cases of emergency
468.120
Public hearings
468.126
Advance notice
468.130
Schedule of civil penalties
468.135
Imposition of civil penalties
468.140
Civil penalties for specified violations
468.148
Legislative findings and declarations
468.149
Assessment of final changes to federal environmental law
468.150
Field sanitation and straw utilization and disposal methods as “pollution control facilities.”
468.153
Legislative findings and declarations
468.155
Definitions for ORS 468.155 to 468.190
468.160
Policy
468.163
Commencement of construction or installation of facility
468.165
Application for certification of pollution control facilities
468.167
Application for precertification
468.170
Action on application
468.172
“Environmental management system” defined
468.173
Applicable percentage of certified cost of facility eligible for tax credit
468.180
Conditions for issuance of certificate under ORS 468.170
468.183
Revocation of certification for loss of Green Permit
468.185
Procedure to revoke certification
468.190
Allocation of costs to pollution control
468.195
Issuance of bonds authorized
468.215
Pollution Control Fund
468.220
Department to administer fund
468.225
Investment of gross proceeds of agency bonds or other obligations
468.230
Pollution Control Sinking Fund
468.240
Remedy where default occurs on payment to state
468.245
Acceptance of federal funds
468.250
Participation in matching fund programs with federal government
468.253
Authority of director to act to benefit fund
468.255
Limit on grants and loans
468.260
Return of unexpended funds to state required
468.263
Definitions for ORS 468.263 to 468.272
468.264
Policy
468.265
Powers of county over pollution control facilities
468.266
Issuance of bonds
468.267
Security for bonds
468.268
Enforcement of bond obligation
468.269
Trustees
468.270
Tax status of leasehold interest in facilities
468.271
Effect on procedure of awarding contracts
468.272
Application of other laws relating to bonds
468.423
Definitions for ORS 468.423 to 468.440
468.425
Policy
468.427
Water Pollution Control Revolving Fund
468.428
Lottery bonds
468.429
Uses of revolving fund
468.431
Water Pollution Control Administration Fund
468.433
Duties of department
468.437
Loan applications
468.439
Borrowing authority of public agency
468.440
Loan terms and interest rates
468.442
Definitions
468.444
Zero-emission and electric vehicle rebate program
468.446
Charge Ahead Oregon Program
468.448
Audits
468.449
Zero-Emission Incentive Fund
468.501
Definitions for ORS 468.501 to 468.521
468.503
Purpose of Green Permits
468.506
Commission rulemaking to carry out Green Permit program
468.508
Eligibility for Green Permit
468.511
Environmental laws not applicable to facility operating under Green Permit
468.513
Judicial review of agency decision on issuance of Green Permit
468.516
Termination of Green Permit
468.518
Application for permit or approval affected by termination of Green Permit
468.521
Recovery of costs of agency in developing, negotiating and publicizing Green Permit
468.531
Legislative findings
468.533
Willamette River Cleanup Authority
468.581
Definitions for ORS 468.581 to 468.587
468.583
Policy
468.585
Legislative findings
468.587
State agencies and ecosystem services
468.920
Definitions for ORS 468.922 to 468.956
468.922
Unlawful disposal, storage or treatment of hazardous waste in the second degree
468.924
Applicability of ORS 161.655
468.926
Unlawful disposal, storage or treatment of hazardous waste in the first degree
468.929
Unlawful transport of hazardous waste in the second degree
468.931
Unlawful transport of hazardous waste in the first degree
468.933
Determination of number of punishable offenses under ORS 468.922, 468.926, 468.929 and 468.931
468.936
Unlawful air pollution in the second degree
468.939
Unlawful air pollution in the first degree
468.941
Determination of number of punishable offenses under ORS 468.936 and 468.939
468.943
Unlawful water pollution in the second degree
468.946
Unlawful water pollution in the first degree
468.948
Unlawful motorized in-stream placer mining
468.949
Determination of number of punishable offenses under ORS 468.943 and 468.946
468.951
Environmental endangerment
468.953
Supplying false information to agency
468.956
Refusal to produce material subpoenaed by commission
468.959
Upset or bypass as affirmative defense
468.961
Approval of Attorney General or district attorney before bringing felony charge
468.962
Notice to Department of Revenue of environmental felony
468.963
Environmental audit privilege
468.996
Civil penalty for intentional or reckless violation
468.997
Joinder of certain offenses
Green check means up to date. Up to date