OAR 123-623-1100

For the purposes of this division of administrative rules additional definitions are found in OAR 123-001 (Procedural Rules). As used in these rules, the following terms have the meanings set forth below, unless the context demands otherwise.
(1) Abatement means the taxation and assessment of property comprising an eligible project under ORS 307.123 (Property of strategic investment program eligible projects).


Applicant means a business firm, including but not limited to a privately or publicly held corporation, other for-profit company, people’s utility district, or a joint operating agency under ORS 262.005 (Definitions for ORS 262.015 to 262.105), seeking approval from the Commission for Abatement.


Application means the Department-prescribed form described in OAR 123-623-1400 (Making Application), which is available at and submitted to: Incentives – Economic Development, Business Oregon, State Lands Building Suite 200, 775 Summer Street NE, Salem OR 97301-1280, see www.oregon4biz.com, as well as all supplemental attachments, exhibits and so forth that the Applicant completes or furnishes to the Department for the Strategic Investment Program.
(4) Approved Project means an investment or investments in taxable property that:


Is not Existing Property;


The Applicant owns or leases;


The Commission has determined shall receive Abatement; and


Conforms to the project definition established with the determination of the Commission according to OAR 123-623-1700 (Establishment of Exempt Property).
(5) County means the government of the county in which the Approved Project is located. (“County” instead refers to the tribe/tribal government, if the Approved Project is anywhere on the reservation of a federally recognized Indian Tribe, except with an SIZ)
(6) Existing Property means any property, including but not limited to portions or incremental units of property, that:
(a) Comprises all or part of a prior Approved Project, unless the property was never actually subject to Abatement.
(b) At the time of the Department’s receipt of the Application, is already:
(A) Owned or leased by the Applicant regardless of location, including but not limited to previously acquired land or other property at the Approved Project’s site;
(B) Physically in the process construction, reconstruction, improvement, modification or installation; or
(C) Located in an SIZ if the SIZ is the basis of Abatement under ORS 285C.606 (Determination of projects for tax exemption)(2) and 285C.626 (Business firm application for project within strategic investment zone), irrespective that the property is subsequently modified, refurbished, remodeled, renovated, retrofitted or upgraded consistent with OAR 123-623-1700 (Establishment of Exempt Property)(3).


Retained Jobs means the Total Jobs that existed some time before the Approved Project became fully operational, or that are associated with later, intra-firm transfer of operations within this state, according to OAR 123-623-4200 (Applicable Employees and Payroll).


SIZ means a strategic investment zone designated by the Commission at the request of the County according to OAR 123-623-3000 (S.I. ZONES — Geography, Duration and Jurisdictions) to 123-623-3400 (Operational Changes to Existing Designations).
(9) Total Cost means the cumulative amount spent on real and personal property comprising the Approved Project and subject to the Abatement, adjusting only for property retired and removed from the project’s location(s).


Total Jobs means the total number of hours, for which relevant jobs, employees or hires were paid over a year’s time, divided by 2,080, consistent with OAR 123-623-4200 (Applicable Employees and Payroll).


Urban Project means an Approved Project located entirely outside a “rural area” as defined under ORS 285C.600 (Definitions for ORS 285C.600 to 285C.635), and hence, at least partially inside the urban growth boundary—as acknowledged and in effect on the date of the Department’s receipt of the Application:


Of the Portland metropolitan region, aside from the exceptions in OAR 123-632-1115; or


That surrounds any city outside that region, for which the population equals or exceeds 40,000 based on the most recent decennial U.S. Census count (which currently consists of Albany, Bend, Corvallis, Eugene, Medford, Salem–Keizer and Springfield).
Last Updated

Jun. 8, 2021

Rule 123-623-1100’s source at or​.us