(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.
(4) The State Department of Agriculture may fix, assess and collect, or cause to be collected, fees on food processors for the certification of qualified machinery and equipment under subsection (1) of this section. The fees must be in an amount reasonably necessary to cover the costs of the certification and of the administration of this section. The fees must have a uniform basis, but the scale of fees may vary according to the location of the qualified machinery and equipment. [2005 c.637 §4; 2015 c.827 §2]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.022 - Qualification for exemption of property of certain limited liability companies.
Section 307.030 - Property subject to assessment generally.
Section 307.092 - Property of housing authority; exception.
Section 307.095 - State property rented for parking subject to ad valorem taxation; computation.
Section 307.107 - Property used for natural gas pipeline extension project.
Section 307.110 - Public property leased or rented by taxable owner; exceptions.
Section 307.115 - Property of nonprofit corporations held for public parks or recreation purposes.
Section 307.118 - Wastewater and sewage treatment facilities.
Section 307.123 - Property of strategic investment program eligible projects; rules.
Section 307.134 - Definition of fraternal organization.
Section 307.136 - Property of fraternal organizations.
Section 307.140 - Property of religious organizations; affordable housing.
Section 307.145 - Certain child care facilities, schools and student housing.
Section 307.147 - Senior services centers.
Section 307.150 - Property used for burial, cremation or alternative disposition.
Section 307.155 - When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien.
Section 307.162 - Claiming exemption; late claims; notification of change to nonexempt use.
Section 307.168 - State land under lease.
Section 307.175 - Alternative energy systems.
Section 307.181 - Land acquired or owned by Indian tribe.
Section 307.182 - Federal land used by recreation facility operators under permit.
Section 307.183 - Summer homes on federal land occupied under permit.
Section 307.184 - Summer homes on federal land occupied under lease.
Section 307.197 - Equipment used for certain emergencies in navigable waters.
Section 307.243 - Property to which exemption applies.
Section 307.248 - Suspense account; fiscal year allocation; proration of payments.
Section 307.250 - Property of veterans or surviving spouses.
Section 307.260 - Claiming exemption; alternative procedure for surviving spouse.
Section 307.270 - Property to which exemption of ORS 307.250 applies.
Section 307.286 - Homestead exemption.
Section 307.325 - Agricultural products in possession of farmer.
Section 307.330 - Commercial facilities under construction.
Section 307.340 - Filing proof for cancellation of assessment; abatement.
Section 307.370 - Property of nonprofit homes for elderly persons; limitation on lessee.
Section 307.375 - Type of corporation to which exemption under ORS 307.370 applicable.
Section 307.380 - Claiming exemption under ORS 307.370.
Section 307.398 - Irrigation equipment.
Section 307.405 - Pollution control facilities; qualifications; expiration; revocation; limitations.
Section 307.430 - Correction of assessment and tax rolls; termination of exemption.
Section 307.455 - Definitions for ORS 307.453 to 307.459; application; exemption; limitations.
Section 307.457 - Certification of eligibility of machinery and equipment; fees.
Section 307.480 - Definitions for ORS 307.480 to 307.510.
Section 307.490 - Payments in lieu of taxes; disposition of moneys received.
Section 307.495 - Claiming exemption; verification of compliance with regulatory laws.
Section 307.515 - Definitions for ORS 307.515 to 307.523.
Section 307.517 - Criteria for exemption.
Section 307.518 - Alternative criteria for exemption.
Section 307.521 - Application for exemption; policies for considering applications.
Section 307.523 - Time for filing application; certification of exemption.
Section 307.527 - Ordinance or resolution approving or disapproving application; application fee.
Section 307.529 - Notice of proposed termination of exemption; grounds; terminating exemption.
Section 307.531 - Termination of exemption without notice; grounds; additional taxes.
Section 307.533 - Review; correction of tax rolls; payment of tax after exemption terminates.
Section 307.535 - Extension of deadline for completion; exception to imposition of additional taxes.
Section 307.540 - Definitions for ORS 307.540 to 307.548.
Section 307.541 - Nonprofit corporation low income housing; criteria for exemption.
Section 307.545 - Application for exemption.
Section 307.547 - Determination of eligibility; notice to county assessor.
Section 307.548 - Termination of exemption; additional taxes.
Section 307.555 - Property burdened by affordable housing covenant used for owner-occupied housing.
Section 307.558 - Termination of exemption for noncompliance; additional taxes.
Section 307.580 - Property of industry apprenticeship or training trust.
Section 307.600 - Legislative findings.
Section 307.603 - Definitions for ORS 307.600 to 307.637.
Section 307.612 - Duration of exemption; exclusions.
Section 307.618 - City or county findings required for approval.
Section 307.627 - Termination of exemption; additional taxes.
Section 307.637 - Deadlines for actions required for exemption.
Section 307.651 - Definitions for ORS 307.651 to 307.687.
Section 307.654 - Legislative findings.
Section 307.657 - Local government action to provide exemption.
Section 307.667 - Application for exemption.
Section 307.671 - Approval criteria.
Section 307.674 - Application, approval and denial procedures; filing with assessor; fee.
Section 307.677 - Extension of construction period; effect of destruction of property.
Section 307.681 - Termination of exemption for failure to meet requirements; procedures.
Section 307.684 - Immediate termination of exemption; additional taxes.
Section 307.804 - Rural health care facilities; claim procedures; duration of exemption.
Section 307.806 - Exemption limited to taxes of district adopting ORS 307.804; procedures.
Section 307.811 - Essential community provider long term care facilities.
Section 307.818 - Beach access sites; claim procedures.
Section 307.821 - Disqualification; additional taxes.
Section 307.824 - Findings and declarations.
Section 307.827 - Environmentally sensitive logging equipment.
Section 307.835 - Cargo containers.
Section 307.841 - Definitions for ORS 307.841 to 307.867.
Section 307.854 - Acquisition, disposition and development of real property within zone.
Section 307.858 - Project certification requirements.
Section 307.861 - Monitoring of certified projects; decertification.
Section 307.864 - Partial property tax exemption.
Section 307.866 - Decertification of project; disqualification from exemption; additional taxes.
Section 307.867 - Termination of zone; effect of termination.
Section 307.870 - Definitions for ORS 307.870 to 307.890.
Section 307.875 - Heavy equipment provider registration; records and statements; rules.
Section 307.878 - Collection of tax; quarterly returns; remittance of tax.
Section 307.883 - Taxes held in trust; warrant for delinquent taxes; enforcement procedures.
Section 307.885 - Applicability of other provisions of tax law.
Section 307.888 - Distribution of moneys received; certain information not confidential.
Section 307.890 - Exemption from disclosure; statutory conflict resolution.