2013 ORS § 307.464¹
Certification of eligibility of machinery and equipment
(1) At the request of an egg processor or under the State Department of Agricultures own initiative, the department shall certify qualified machinery and equipment as eligible for exemption under ORS 307.462 (Definitions).
(2) The method of certification under this section shall be provided by rules adopted by the State Department of Agriculture, after consultation with the Department of Revenue.
(3) A decision by the State Department of Agriculture to deny certification of certain property may be appealed to the Director of Agriculture as a contested case under ORS chapter 183. [2007 c.843 §71]