Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Taxes Imposed Upon or Measured by Net Income
  5. Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility.

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(2) No tax relief shall be allowed under ORS 307.405 or 315.304 for any pollution control facility constructed or used by or for the benefit of any governmental or quasi-governmental body or public corporation or form thereof, except where such facilities are used for resource recovery. [1967 c.592 §§16,17; 1969 c.493 §83; 1979 c.531 §5]


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