ORS 468.185: Procedure to revoke certification; reinstatement.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) Pursuant to the procedures for a contested case under ORS chapter 183, the Environmental Quality Commission may order the revocation of the certification issued under ORS 468.170 of any pollution control or solid waste, hazardous wastes or used oil facility, if it finds that: (a) The certification was obtained by fraud or misrepresentation; or (b) The holder of the certificate has failed substantially to operate the facility for the purpose of, and to the extent necessary for, preventing, controlling or reducing air, water or noise pollution or solid waste, hazardous wastes or used oil as specified in such certificate. (2) As soon as the order of revocation under this section has become final, the commission shall notify the Department of Revenue and the county assessor of the county in which the facility is located of such order. (3) If the certification of a pollution control or solid waste, hazardous wastes or used oil facility is ordered revoked pursuant to subsection (1)(a) of this section, all prior tax relief provided to the holder of such certificate by virtue of such certificate shall be forfeited and the Department of Revenue or the proper county officers shall proceed to collect those taxes not paid by the certificate holder as a result of the tax relief provided to the holder under any provision of ORS 307.405 and 315.304. (4) Except as provided in subsection (5) of this section, if the certification of a pollution control or solid waste, hazardous wastes or used oil facility is ordered revoked pursuant to subsection (1)(b) of this section, the certificate holder shall be denied any further relief provided under ORS 307.405 or 315.304 in connection with such facility, as the case may be, from and after the date that the order of revocation becomes final. (5) The commission may reinstate a tax credit certification revoked under subsection (1)(b) of this section if the commission finds the facility has been brought into compliance. If the commission reinstates certification under this subsection, the commission shall notify the Department of Revenue or the county assessor of the county in which the facility is located that the tax credit certification is reinstated for the remaining period of the tax credit, less the period of revocation as determined by the commission. [Formerly 449.645; 1975 c.496 §7; 1977 c.795 §7; 1979 c.802 §7; 1987 c.596 §6]
Administrative rules citing this section
- OAR 340-016-0005: Purpose — implements
- OAR 340-016-0007: Facilities certified under the 1999 Edition — implements
- OAR 340-016-0009: Certification of wood chippers — implements
- OAR 340-016-0010: Definitions — implements
- OAR 340-016-0060: Eligibility — implements
- OAR 340-016-0065: Fees — implements
- OAR 340-016-0070: Determining the Facility Cost — implements
- OAR 340-016-0075: Determination of Portion of Facility Cost Allocable to Pollution Control — implements
- OAR 340-016-0080: Certification — implements
- OAR 340-017-0010: Purpose — implements
- OAR 340-017-0015: Definitions — implements
- OAR 340-017-0020: Procedures for Receiving Preliminary Tax Credit Certification — implements
- OAR 340-017-0025: Procedures for Final Tax Credit Certification — implements
- OAR 340-017-0035: Amount of Tax Credits Available — implements
- OAR 340-017-0040: Procedure to Revoke Certification — implements
- OAR 340-017-0045: Procedures for Transfer of a Tax Credit Certificate — implements
- OAR 340-017-0050: Fees for Final Tax Credit Certification — implements
- OAR 340-017-0055: Taxpayers Receiving Tax Credit — implements
This rule cites
- ORS chapter 183 — target_record_not_published
- ORS 468.170 — resolved
- ORS 307.405 — resolved
- 315.304 — resolved
Cited by
- ORS 307.430: Correction of assessment and tax rolls; termination of exemption.
- ORS 314.255: Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility.
- OAR 150-315-0144: Pollution Control Facilities: Computation of Credit
- OAR 340-016-0080: Certification
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors468.html