ORS 308.408 - "Industrial plant" defined

• Cite as: ORS 308.408

As used in ORS 305.420 and <codecitation statecd="OR" sessionyear="2023" datatype="S" catchline=""Industrial plant" defined">308.408</codecitation> to 308.413, "industrial plant" includes:</para>

(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;