Oregon Revised Statutes
Or. Rev. Stat. § 285C.359 (2026)
Qualified property
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285C.359 Qualified property. Property shall qualify for exemption under ORS 285C.362 if the property meets all of the following requirements:
(1) The property constitutes all or a part of a facility used to generate renewable energy or is used to support or maintain a renewable energy facility;
(2) The property is newly constructed or installed in the rural renewable energy development zone; and
(3) The property meets all other requirements for qualification under ORS 285C.180. [2003 c.662 §72]