This division of administrative rules clarifies, specifies and establishes procedures, standards and criteria for operation of the Strategic Investment Program (SIP) under ORS 285C.600 to 285C.635 and 307.123. It does not control or bind the county assessor or Department of Revenue and is superseded by OAR chapter 150 in matters related to tax administration.
Or. Admin. Code § 123-623-1000
Statutory/Other Authority: ORS 285A.075 & 285C.615(7)
Statutes/Other Implemented: ORS 285C.600 - 285C.635 & 307.123