Form 150-310-059 - Pollution Control Facilities Exemption (Page 2 of 2) in pdf

OREGON REvISED STATUTES

307.405 Pollution control facilities; qualifications; expira-

trade or business conducted on such qualifying property.

tion; revocation; limitations. (1) A pollution control facility

The exemption from ad valorem taxes under this section

or facilities which have been constructed in accordance

shall be limited to such percentage of the value of the facil-

with the requirements of ORS 468.165 (1), and have been

ity. [1967 c.592 §13; 1969 c.340 §1; 1971 c.678 §1; 1973 c.831

certified by the Environmental Quality Commission pursu-

§7; 1977 c.795 §9; 1987 c.596 §1; 1989 c.802 §1]

ant to ORS 468.170 are exempt to the extent of the highest

307.420 Necessity of filing claim and certificate to secure

percentage figure certified by the Environmental Quality

exemption; annual statements of ownership. (1) Before any

Commission as the portion of the actual cost properly allo-

exemption from taxation is allowed under ORS 307.405, the

cable to the prevention, control or reduction of pollution.

person claiming the exemption shall file with the county

The exemption shall be allowed only if the taxpayer is a

assessor a written claim for such exemption prepared on

corporation organized under ORS chapter 62 or 65, or any

a form prescribed by the Department of Revenue and fur-

predecessor to ORS chapter 62 relating to incorporation of

nished by the assessor, and shall file with the assessor with

cooperative associations, or is a subsequent transferee of

the first claim for exemption the certificate issued by the

such a corporation. If the subsequent transferee is organized

Environmental Quality Commission under ORS 468.170

under other than ORS chapter 62 or 65, the exemption shall

covering the property for which exemption is sought. The

only be allowed if the transfer occurs after the expiration

claim shall be filed not later than April 1 of the assessment

of five years from the date of original certification by the

year for which the exemption is claimed; except that if the

commission.

person receives a certificate after April 1 but before July 1,

the person may file a claim on or before July 15 of that year.

(2) To qualify for the ad valorem tax relief:

The county clerk shall record the certificate in the county

(a) The pollution control facility must be erected, con-

record of deeds, upon presentation by the assessor. Each

structed or installed in connection with the trade or business

year thereafter to continue such exemption, the taxpayer

conducted by the taxpayer on Oregon property owned or

must file not later than April 1 a statement with the county

leased by said taxpayer.

assessor, on a form prescribed by the Department of Revenue

and furnished by the assessor, stating that the ownership

(b) The taxpayer must be the owner of the trade or business

of all property included in the certificate and its use remain

that utilizes Oregon property requiring a pollution control

unchanged.

facility to prevent or minimize pollution or a person who,

(2) If a claim required by subsection (1) of this section

as a lessee under a written lease or pursuant to a written

relates to principal or secondary industrial property as

agreement, conducts the trade or business that operates or

defined by ORS 306.126 and is filed with the Department

utilizes such property and who by the terms of such lease

of Revenue within the time required by subsection (1) of

or agreement is obliged to pay the ad valorem taxes on

this section, the claim shall be deemed timely filed with

such property. As used in this subsection, "owner" includes

the assessor. [1967 c.592 §14; 1973 c.831 §10; 1983 c.637 §5;

a contract purchaser.

1991 c.459 §58; 1993 c.270 §79; 1997 c.541 §120]

(3) The ad valorem exemption of a facility shall expire,

307.430 Correction of assessment and tax rolls; termi-

in any event, 20 years from the date of its first certification

nation of exemption. (1) Upon receipt of notice of the

for any owner or lessee by the Environmental Quality

revocation of a certification of a pollution control facility

Commission.

pursuant to ORS 468.185 (1)(a), the county assessor shall

(4) Upon any sale, exchange, or other disposition of a

proceed to correct the assessment and tax roll or rolls from

facility, notice thereof shall be given to the Environmental

which the facility was omitted from taxation, in the manner

Quality Commission who shall revoke the certification

provided in ORS 311.216 to 311.232, and in all cases shall

covering such facility as of the date of such disposition.

add interest in the manner provided in ORS 311.229. The

The transferee may apply for a new certificate under ORS

five-year limitation provided for in ORS 311.205 shall not

468.170, but the number of years of ad valorem tax exemp-

apply to such corrections.

tion that may be claimed by the transferee is the remainder

(2) Upon receipt of notice of the revocation of a certifica-

of the exemption period specified in subsection (3) of this

tion of a pollution control facility pursuant to ORS 468.185

section.

(1)(b), if the final revocation occurs before September 15 of

any assessment year, the exemption otherwise allowable

(5) If the facility also functions to prevent pollution from

shall terminate and not be allowed beginning with the

operations conducted on other property owned or leased

assessment and tax rolls prepared as of January 1 of the

by the taxpayer the Environmental Quality Commission

assessment year. [1967 c.592 §15; 1991 c.459 §59; 1997 c.541

shall state in its certification of the facility the percentage of

§121]

the facility used to prevent pollution from such qualifying

150-310-059 (Rev. 12-02) (back)

Form 150-310-059 - Pollution Control Facilities Exemption Page 2

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