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P. Goal 16—Estuarine Resources This Statewide Planning Goal is not applicable in Marion County. Q. Goal 17 - Coastal Shorelands This Statewide Planning Goal is not applicable in Marion County. R. Goal 18—Beaches and Dunes This Statewide Planning Goal is not applicable in Marion County. S. Goal 19—Ocean Resources This Statewide Planning Goal is not applicable in Marion County. For the reasons stated above, the Board finds that the proposed amendments are consistent with all applicable Statewide Planning Goals. IX. GOAL EXCEPTIONS Goal exceptions are authorized under statewide planning statutes, goals and administrative rules in order to provide flexibility for situations in which a departure from the strict application of the goals is justified based on site-specific and project-specific conditions. Approval of a goal exception does not establish precedent for allowing future goal exceptions. Goal 2 defines the term "exception" as follows: "Exception means a comprehensive plan provision, including an amendment to an acknowledged comprehensive plan, that: "(a) Is applicable to specific properties or situations and does not establish a planning or zoning policy of general applicability; "(b) Does not comply with some or all goal requirements applicable to the subject properties or situations; and "(c) Complies with standards for an exception." There are three types of exceptions: (1) "developed" exceptions are justified where the property is physically developed to the point where resource use is no longer practicable; (2) "committed" exceptions are justified where the nature of nearby physical development makes resource use impracticable; and (3) "reasons" exceptions are justified where there is a need for development at the site in question and where the applicant establishes that reasons justify why the policy embodied in the applicable goals should not apply, the site compares favorably with other possible locations for the proposed development, and the proposed use is compatible with other adjacent uses or can be made compatible through measures designed to reduce impacts. A. Goal 14 Exception —OAR 660-014-0040 For the reasons stated below, the Board finds that the applicant has established that sufficient reasons exist under Goal 2 and the Division 14 rules to justify the necessary exceptions to Goals 11 and 14. OAR 660-014-0040(2)provides that one means by which a county can justify a Goal 14 exception is to provide reasons that justify why the policies in Goals 3, 4, 11 and 14 should not apply, including findings that urban levels of facilities and services are necessary to support an economic activity that is dependent upon an adjacent or nearby natural resource. However, the rule expressly states that reasons supporting the Goal 14 exception "can include, but are not limited to" such findings. Thus, the rule expressly allows that this is not the exclusive basis on which a Goal 14 exception may be justified, and -8-