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Oregon Revised Statutes Revenue and Taxation § 307.457

Current as of January 01, 2023 | Updated by Findlaw Staff

<Text of section applicable to property tax years prior to July 1, 2015.  See, also, section applicable to property tax years beginning on or after July 1, 2015.>

(1) At the request of a food processor or under the State Department of Agriculture's own initiative, the department shall certify qualified machinery and equipment as eligible for exemption under ORS 307.455.

(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.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 307.457 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-307-457/

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