OAR 150-307-0480
Pollution Control Facilities
Certified pollution control facilities meeting the requirements of ORS 468.165 and 468.170, are exempt from advalorem taxes to the extent of the highest percentage figure certified by the Environmental Quality Commission. This percentage is then applied to the amount of value the certified pollution control facilities contribute to the total property value. The value contribution of the pollution control facility can differ from its original cost because of inflation, depreciation, obsolescence, or other economic factors. Whenever the property is reappraised the value contribution of the certified pollution control facility shall be identified in the conclusion of value. The annual value changes will be recorded by the appraiser on county Form 310-089.
[ED. NOTE: Forms referenced are available from the agency.]
Amendment history
Renumbered from 150-307.405, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-307-0240 · Exception To Taxable Personal Property
- 150-307-0250 · Water Association Qualifications
- 150-307-0260 · Water Association Exemption Under ORS 307.210 Is…
- 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
- 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
- 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
- 150-307-0300 · Qualifications for Exemption for Privately Owned…
- 150-307-0320 · Definition of Elderly
- 150-307-0330 · Exemption Claim Procedures
- 150-307-0340 · Defining "Surviving Spouse” of a Veteran
- 150-307-0350 · Veteran’s Exemption for Surviving Spouse
- 150-307-0360 · Physician Certification of Disability for Exemption
- 150-307-0370 · Property to Which Veteran’s Exemption Applies
- 150-307-0380 · Transfer of Veteran’s Exemption to a Different Property…
- 150-307-0390 · Veterans Property Held in Trust
- 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
- 150-307-0410 · Oregon Active Military Service Member’s Exemption…
- 150-307-0420 · Agricultural Land Devoted to Agricultural Purposes as…
- 150-307-0430 · Exemption of Buildings, Structures and Machinery or…
- 150-307-0440 · War Veterans Filing a Claim for Exemption if Living in a…
- 150-307-0450 · Nonprofit Home for the Elderly
- 150-307-0460 · Real and Personal Property Used for Placing Farm Crops…
- 150-307-0465 · Dairy Definition for Determining Exempt Status of…
- 150-307-0480 · Pollution Control Facilities
- 150-307-0490 · Oregon Food Processor Property Tax Exemption
- 150-307-0500 · Hardship Situations
- 150-307-0510 · Agricultural Workforce Housing and Farm Labor Camp…
- 150-307-0520 · Filing a Claim for Exemption When a Farm Labor Camp or…
- 150-307-0530 · Certification of Nonprofit Corporation Low Income…
- 150-307-0700 · Rural Health Care Facilities
- 150-307-0710 · Definitions
- 150-307-0720 · Filing Requirements
- 150-307-0800 · Vertical Housing Development Zone Program
- 150-307-0900 · Qualified Heavy Equipment and Qualified Heavy Equipment…
- 150-307-0905 · Equipment and Tools Subject to the Heavy Equipment…
- 150-307-0906 · Liability for Unpaid Heavy Equipment Rental Taxes
- 150-307-0910 · Cost of Heavy Equipment Operator's Service Not Subject…
- 150-307-0915 · Heavy Equipment Rental Tax Exemptions
- 150-307-0920 · Long Term Rental Agreements
- 150-307-0930 · Eligibility for Workforce Housing