2017 ORS 468.173¹
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]

Atty. Gen. Opinions

Tax credit for conversion of motor vehicle to liquefied petroleum gas fuel, (1980) Vol 40, p 293

Chapter 468

See also annota­tions under ORS chapter 449 in permanent edi­tion.

Notes of Decisions

It was proper for Depart­ment of Environ­mental Quality to consider statutory pro­vi­sions of this chapter while acting on solid waste disposal permit applica­tion under ORS 459.205 (Permit required) to 459.265 (Hearings). Land Reclama­tion, Inc. v. DEQ, 55 Or App 996, 640 P2d 699 (1982), Sup Ct review denied

Atty. Gen. Opinions

Authority of depart­ment to review engineering data and design of wigwam waste burner or of air pollu­tion control equip­ment, or to prohibit construc­tion or installa­tion, (1971) Vol 35, p 917; state antipollu­tion regula­tions applicable to mining activities in wilderness areas in na­tional parks, (1972) Vol 35, p 1042; power of depart­ment to regulate mining activities or recovery of oil and geothermal resources, (1972) Vol 35, p 1100; authority of Environ­mental Quality Commission and Depart­ment of Environ­mental Quality to regulate disposi­tion of food processing byproducts to prevent air or wa­ter pollu­tion, (1979) Vol 39, p 770

Law Review Cita­tions

4 EL 339 (1974)

1 Legislative Counsel Committee, CHAPTER 468—Environmental Quality Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors468.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 468, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano468.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.