Or. Admin. R. 150-314-0027 - Pollution Control Facilities: Facilities Not Eligible for Tax Credit

150-314-0027
Pollution Control Facilities: Facilities Not Eligible for Tax Credit

Pollution control facilities, other than resource recovery facilities, constructed by or for the use of a governmental agency or public corporation, do not qualify for the tax credit, even if such a facility is subsequently acquired by a taxpayer and used for pollution control in a manner otherwise eligible for tax credit or tax exemption.