OAR 123-674-8100
Authorization and Zone Termination


In relation to OAR 123-650-9100 (ZONE TERMINATION — Events and Timing):

(1)

For purposes of exemption under ORS 285C.175 (Enterprise zone exemption) in a sun-setting or terminating enterprise zone, an eligible business firm is authorized and may claim the exemption—subject to section (2) of this rule, OAR 123-674-8300 (Timely Completion of Construction) and other applicable requirements—if:

(a)

Its outstanding authorization was still active under ORS 285C.165 (Extension of period of authorization) at the time of termination; or

(b)

The local zone manager received the Application before the effective date of the zone’s termination, and the zone sponsor and the county assessor subsequently approved the Application under ORS 285C.140 (Application for authorization) after termination, but:

(A)

In this case, if the firm is not otherwise qualified or actively authorized in the terminated zone, it may not grandfather in the zone under ORS 285C.245 (Termination)(1)(b) according to OAR 123-674-8200 (Grandfathering in a Terminated Zone).
(B) This subsection is superseded by section (5) of this rule as enterprise zones terminating under ORS 285C.245 (Termination)(2) on July 1, 2025.
(2) For any authorized business firm described in section (1) of this rule, its authorization expires on January 1 directly after the 30th month following the zone’s termination, such that only if qualified property proposed pursuant to the Application is in service before that date may the firm claim and receive the exemption under ORS 285C.245 (Termination)(1)(a)(B). (As such, the authorization also remains active but may not be extended, irrespective of ORS 285C.165 (Extension of period of authorization), for qualified property remaining outside of a current enterprise zone)
(3) For an Application received after an enterprise zone’s termination, the Firm/applicant must satisfy the grand-fathering provisions in accordance with OAR 123-674-8200 (Grandfathering in a Terminated Zone), in order to be approved with respect to any investment in qualified property at a location anywhere in the terminated zone that remains outside a currently designated enterprise zone.
(4) An eligible business firm that has the site of its (proposed) qualified property in the zone (inadvertently) removed by a boundary change, notwithstanding ORS 285C.115 (Change of zone boundaries)(2)(b), has the same rights and privileges as provided in this rule (but not OAR 123-674-8200 (Grandfathering in a Terminated Zone)) based on the effective date of the boundary change, as if the zone had terminated.

(5)

Respective to termination of any existing enterprise zone under ORS 285C.255 (Sunset of enterprise zone program) (programmatic sunset of the standard enterprise zone program):

(a)

Application must be made on or before June 29, 2025, and approved no later than the very next day;

(b)

Any such authorized business firm may avail itself of the grand-fathering provisions in accordance with OAR 123-674-8200 (Grandfathering in a Terminated Zone); and

(c)

Ongoing use of such grandfather provisions in any previously terminated zone is unaffected.

Source: Rule 123-674-8100 — Authorization and Zone Termination, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-8100.

123‑674‑0001
Purpose, Scope and General Process for Businesses Seeking Exemption
123‑674‑0100
Definitions
123‑674‑0200
General Employment Terminology and Issues
123‑674‑0500
EXTENDED TAX ABATEMENT — General Points
123‑674‑0600
Compensation & Wage Standards
123‑674‑0700
Written Agreement between Sponsor and Eligible Business Firm
123‑674‑1000
BUSINESS ELIGIBILITY — Special Business Distinctions
123‑674‑1100
Basic Eligibility of Firms and Operations
123‑674‑1200
Ineligible Activities
123‑674‑1300
Eligible Business Firm with Ineligible Activities
123‑674‑1400
Gross Receipts Test
123‑674‑1600
Call Centers and Like Operations
123‑674‑1700
Headquarter Facilities
123‑674‑2000
AUTHORIZATION PROCESS — Timely Submission
123‑674‑2100
Allowably Late Applications
123‑674‑2300
Initial Processing by Local Zone Manager
123‑674‑2500
Final Processing
123‑674‑3000
AUTHORIZATION’S COVERAGE & EFFECT — Being An Authorized Firm
123‑674‑3100
Limitations on Exemption Relative to Authorization
123‑674‑3200
Amending the Application/Authorization
123‑674‑3500
Additional, Concurrent Authorizations
123‑674‑3700
Renewal of Active Status and Inactive Authorization
123‑674‑4000
EMPLOYMENT OF FIRMS — Computation of Averages
123‑674‑4100
Employment Requirement to Qualify Initially
123‑674‑4200
Diminishing Employment Well beyond the Zone
123‑674‑4300
Local Waiver of Employment Increase inside Zone
123‑674‑4600
Maintaining Sufficient Employment
123‑674‑4800
Sale or Leasing of Exempt Property
123‑674‑5000
QUALIFIED PROPERTY— Critical Terms
123‑674‑5100
Eligible Utilization
123‑674‑5200
Mechanical, Personal and Unqualified Property
123‑674‑5300
Buildings, Structures and Other Real Property
123‑674‑5400
Property Already Entered on Rolls
123‑674‑5500
Obligations for All Leases, Lessors and Lessees
123‑674‑6000
FILING & COMPLIANCE — Exemption Prior To ‘In Service’
123‑674‑6100
Mandatory First-year Claim with Property Schedule
123‑674‑6200
Filing Latter-year Claims
123‑674‑6300
Disqualification of Particular Property
123‑674‑6400
General Firm Disqualification
123‑674‑6600
PAYBACK IN LIEU OF DISQUALIFICATION — Applicability
123‑674‑6610
Payment of Tax Savings
123‑674‑6620
Distribution of Payment among Cosponsors
123‑674‑6630
Utilization of Payments
123‑674‑6880
Deferral during Recession
123‑674‑6885
Additional Conditions with Deferral
123‑674‑7200
GENERAL LAWFULNESS — Terminology
123‑674‑7210
Declarations and Responsibilities
123‑674‑7220
Effect of Event of Noncompliance
123‑674‑7230
Materiality
123‑674‑7240
Cure
123‑674‑7250
Interpretation
123‑674‑7700
FIRST SOURCE HIRING AGREEMENTS — Coverage
123‑674‑7710
First-Source Procedures
123‑674‑7720
Handling Exemption Claims
123‑674‑7730
Allowing Late Execution of First-Source Agreement
123‑674‑8000
ZONE BEGINNINGS & ENDS — Designation or Amendment
123‑674‑8100
Authorization and Zone Termination
123‑674‑8200
Grandfathering in a Terminated Zone
123‑674‑8300
Timely Completion of Construction
Last Updated

Jun. 8, 2021

Rule 123-674-8100’s source at or​.us