This division of administrative rules specifies matters related
to the creation and operation of an RREDZ, which
as used in these administrative rules, means a rural renewable energy
development zone under ORS
285C.350 to
285C.370:
(1) The primary purpose of RREDZs is the
extension only of the standard enterprise zone incentive to renewable energy
projects, especially those that are far-flung or widely dispersed, in lieu of
potentially infeasible or physically complex amendment to the boundary of an
existing enterprise zone.
(2) These
administrative rules:
(a) Have no bearing on
true enterprise zones, including but not limited to such a zone's designation
and so forth, or to an eligible business firm or qualified property in such a
zone, even if encompassed by an RREDZ;
(b) Do not control or bind the county
assessor or Department of Revenue, and they are superseded by OAR chapter 150
in matters related to tax administration; and
(c) Utilize definitions found in OAR
123-001
(Procedural Rules) and 123-674, except where the context demands
otherwise.
(3) The
sponsor of the RREDZ is equivalently responsible for the same duties as a local
enterprise zone sponsor, including but not limited to those covered in OAR
123-668.
(4) For an eligible
business firm in an RREDZ, the standard (3 to 5-year) enterprise zone exemption
and associated provisions under ORS
285C.050 to
285C.250 apply as they would
inside an enterprise zone, as addressed in OAR
123-674, but only insofar as the
firm and the firm's qualified property relate to "renewable energy" facilities
and activities under ORS
285C.350, such that for purposes
of the first clause of ORS
285C.350(2):
(a) The qualified property must generate
electricity to a significant degree from the combustion, harnessing or
utilization of a renewable energy resource, but it may also produce (even for
the most part) other energy forms, including but not limited to steam, heat or
mechanical power; and
(b)
Definitions in OAR
330-090-0110 shall be relied on as appropriate and
necessary.
Notes
Or. Admin. R.
123-680-0001
OBDD 28-2010, f. &
cert. ef. 6-14-10;
OBDD
12-2015, f. & cert. ef.
10/5/2015;
OBDD
6-2017, amend filed 11/29/2017, effective
11/29/2017;
OBDD
7-2020, amend filed 08/12/2020, effective
8/12/2020;
OBDD
5-2021, minor correction filed 04/06/2021, effective
4/6/2021;
OBDD
11-2023, amend filed 07/05/2023, effective
7/5/2023
Statutory/Other Authority: ORS
285A.075 & 285C.370
Statutes/Other Implemented: ORS
285C.350 -
285C.370