OAR 123-623-4100
Reporting Elements

Respective or in addition to items stipulated under ORS 285C.615 (Annual participant reports)(2), the report submitted to the Department by a benefiting business firm described in OAR 123-623-4000 (ANNUAL PROJECT REPORTING — Submission to Department) must:

(1)

State for the applicable tax year, as may be confirmed or corrected through communication with the county assessor:

(a)

The real market and the assessed value of the entire Approved Project in terms of what was exempt or taxable, as well as corresponding property taxes saved or paid by the firm; and

(b)

Which year it was out of the 15 that comprise the Abatement period.

(2) Include the Total Cost of investments physically made:

(a) In/during the calendar year directly preceding the report;

(b) In/during the calendar year immediately prior to the one in subsection (a) of this section; and

(c) Since commencement of the Approved Project up until and including the calendar year immediately prior to the one in subsection (b) of this section, which corresponds to investments affecting the property values in subsection (1)(a) of this rule.

(3)

Breakdown the amounts and recipients of fees or other (non-tax) payments made by or on behalf of the firm that arise from requirements under ORS 285C.609 (Request by county)(5) or 285C.623 (Strategic investment zones)(5), in addition to the amount of the statutory community service fee, in the calendar year directly preceding the report.

(4)

Provide data for Retained Jobs as relevant, Total Jobs, and taxable income and compensation of Total Jobs, in accordance with OAR 123-623-4200 (Applicable Employees and Payroll) that are broken out for:

(a)

The firm itself; and

(b)

A single general operator of the Approved Project, if relevant, but the report need not include information formally identifying any such general operator.

(5) As relevant under ORS 307.123 (Property of strategic investment program eligible projects)(a)(B) in the case of an Approved Project, for which the determination by the Commission occurred on or after October 6, 2017, the Department shall seek to advise the county assessor and Department of Revenue of the overall Total Cost reported according to section (2) of this rule, which is subject to revision as necessary by the county assessor or Department of Revenue according to property tax returns or other records.

Source: Rule 123-623-4100 — Reporting Elements, https://secure.sos.state.or.us/oard/view.action?ruleNumber=123-623-4100.

123‑623‑1000
GENERALLY FOR S.I.P PROJECTS — Purpose and Scope 123‑623‑1100
Definitions 123‑623‑1115
Grandfathered Rural Areas 123‑623‑1250
Eligibility Criteria of the Commission 123‑623‑1300
Local Hiring 123‑623‑1400
Making Application 123‑623‑1500
Contents of Application, Generally 123‑623‑1525
Application within a Strategic Investment Zone 123‑623‑1550
Application outside a Strategic Investment Zone 123‑623‑1600
Consideration and Approval 123‑623‑1700
Establishment of Exempt Property 123‑623‑1800
State Application and Approval Fees 123‑623‑1900
Community Service Fee 123‑623‑1950
Local Distribution of Community Service Fee 123‑623‑2000
Confidential Records 123‑623‑3000
S.I. ZONES — Geography, Duration and Jurisdictions 123‑623‑3100
Local Request for Designation 123‑623‑3200
Department’s Receipt of County Request 123‑623‑3300
Designation by the Commission 123‑623‑3400
Operational Changes to Existing Designations 123‑623‑4000
ANNUAL PROJECT REPORTING — Submission to Department 123‑623‑4100
Reporting Elements 123‑623‑4200
Applicable Employees and Payroll

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

OAR 123-623-4100 Reporting Elements

(1)

(a)

(b)

(3)

(4)

(a)

(b)

OAR 123-623-4100
Reporting Elements