OAR 340-016-0010: Definitions

The definitions in this rule give meaning to the term or phrase as used in OAR 340-016-0005 through 340-016-0080. (1) “Applicant” means any person who applies for a pollution control tax credit under these rules. (2) “Circumstances Beyond the Control of the Applicant” means facts, conditions and circumstances which the applicant’s due care and diligence would not have avoided. (3) “Commission” means Environmental Quality Commission or the Commission’s delegate. (4) “Department” means Department of Environmental Quality. (5) “Facility” as used in context means: (a) A pollution control facility as set forth in ORS 468.150 and 468.155; or (b) The facility as claimed on the application. (6) “Like-for-Like Replacement Cost” means the current price of providing a new facility of the same type, size and construction materials as the facility that is being replaced based upon the Consumer Price Index (CPI) — All Urban Consumers as published by the Bureau of Labor Statistics. (7) “Material Recovery” means any process, such as pre-segregation, for obtaining materials from solid waste, hazardous waste or used oil. The recovered materials shall still have useful physical or chemical properties after serving a specific purpose and can, therefore, be reused or recycled for the same or other purpose. The recovered material shall have useful physical or chemical properties that yield a competitive end-product of real economic value. The material recovery process does not include processes: (a) In which the major purpose is the production of fuel from solid waste, hazardous waste or used oil which can be utilized for heat content or other forms of energy; or (b) That burns waste to produce energy or to reduce the amount of waste. However, it does not eliminate from eligibility a pollution control device associated with a process which burns waste if such device is otherwise eligible for pollution control tax credit under these rules. (8) “Nonpoint Source Pollution” means pollution that comes from numerous, diverse, or widely scattered sources of pollution that together have an adverse effect on the environment. The meaning includes: (a) The definition provided in OAR 340-041-0006(17); or (b) Any sources of air pollution that are: (A) Mobile sources that can move on or off roads; or (B) Area sources. (9) “Pollution Control” means the elimination, prevention, control or reduction of air, water or noise pollution; or the utilization of solid waste, hazardous waste, or the recycling or properly disposing of used oil except where otherwise noted herein. (10) “Reconstruction or Replacement” means the provision of a new facility with qualities and pollution control characteristics equivalent to the facility that is being replaced. This does not include repairs or work done to maintain the facility in good working order. (11) “Spill or Unauthorized Release” means: (a) The discharge, deposit, injection, dumping, spilling, emitting, releasing, leakage or placing of oil, hazardous materials or other polluting substances into the air or into or on any land or waters of the state, as defined in ORS 468.700, except as authorized by a permit issued under ORS Chapter 454, 459, 468 or 469, 466.005 to 466.385, 466.880(1) and (2), 466.890 and 466.995(1) and (2) or federal law while being stored or used for its intended purpose; and (b) For purposes of determining eligibility for tax credits under these rules, polluting substances released into the environment in conjunction with operation of a previously approved facility or activity where such facility or activity was operated in compliance with requirements imposed by the Department or the Federal Environmental Protection Agency, and where the polluting substances which must now be cleaned up are determined by the Department to have been an unanticipated result of the approved facility or activity and are not deemed to be a “spill or unauthorized release.” (12) “Substantial Completion” means the completion of the erection, installation, modification, or construction of all elements of the claimed facility which are essential to perform its purpose. (13) “Useful Life” means the number of years the claimed facility is capable of operating before replacement or disposal. The applicant shall provide a statement of how the useful life of the facility was determined. The minimum useful life shall not be less than three years or the Asset Guideline Period used to report the depreciation of the facility to the Internal Revenue Service.