308.408 “Industrial
plant” defined. As
used in ORS 305.420 and 308.408 to 308.413, “industrial plant” includes:
(1) The land,
buildings, structures and improvements, and the tangible personal property,
including but not limited to machinery, equipment and office machines and
equipment that make up the property or complex of properties used for
industrial or manufacturing purposes;
(2) Any
industrial real or personal property eligible for appraisal under ORS 306.126
and the rules of the Department of Revenue; and
(3) Any real or
personal property used for generating electricity, if:
(a) The property
consists primarily of a generating facility primarily fueled by wood waste or
other biomass fuel;
(b) The property
has a maximum generating capacity of 20 megawatts; and
(c) The
electricity generated by the property is consumed by the property user or is
sold exclusively to an electric utility, as defined in ORS 758.505, for the
utility’s distribution to utility customers. [1981 c.139 §1; 1995 c.650 §87;
1997 c.656 §1; 2003 c.46 §17]
Note: 308.408 to 308.413 were enacted
into law by the Legislative Assembly but were not added to or made a part of
ORS chapter 308 or any series therein by legislative action. See Preface to
Oregon Revised Statutes for further explanation.
308.409 [Formerly 308.405; repealed by
1979 c.689 §27]
308.410 [Repealed by 1979 c.689 §27]
Notes of Decisions
D. R. Johnson Lumber Co. v. Dep't of Revenue, 866 P.2d 1227 (Or. 1994).
· cites it 2× “” 3 ORS 308.408 defines an industrial plant as: “(1) The land, buildings, structures and improvements, and the tangible personal property, including but not limited to machinery, equipment and office machines and equipment that make up the property or complex of properties used…”
D. R. Johnson Lumber Co. v. Dep't of Revenue, 12 Or. Tax 429 (Or. T.C. 1993).
“ORS 308.408 through ORS 308.413 are provisions designed to allow the owners of industrial plants to keep operating income and expense information confidential.”
Lamb-Weston, Inc. v. Dep't of Revenue, 11 Or. Tax 355 (Or. T.C. 1990).
“420(5) provides: “Subpoenas in a proceeding involving the determination of the value of an industrial plant, as defined in ORS 308.408, for purposes of ad valorem property taxation, may be issued as provided in subsection (1) of this section.”
Grant Cnty. Assessor v. Dep't of Revenue, 14 Or. Tax 324 (Or. T.C. 1998).
“ORS 308.408 through ORS 308.413 allows the owner of an industrial plant to avoid disclosing its operating income and expenses to the tax authorities.”
— Or. Rev. Stat. § 308.408(1) — 1 case
D. R. Johnson Lumber Co. v. Dep't of Revenue, 866 P.2d 1227 (Or. 1994).
“” 3 ORS 308.408 defines an industrial plant as: “(1) The land, buildings, structures and improvements, and the tangible personal property, including but not limited to machinery, equipment and office machines and equipment that make up the property or complex of properties used…”
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