(1)A preliminarily certified business firm that owns or leases and operates the Facility must file the application for annual certification with the Department:
(a)On or before the 30th day after the end of the tax year, for which it is seeking to claim or exercise the exemption under ORS 316.778 (Small city business development exemption) or 317.391 (Small city business development exemption).
(b)Using the form prescribed by and available from the Department: Incentives – Economic Development, Business Oregon, State Lands Building Suite 200, 775 Summer Street NE, Salem OR 97301-1280, see www.oregon4biz.com.
(2)Each application must include a fee of $100 in the form of a check or money order payable to the Department.
(3)Within 30 days after the date of filing, Department staff shall review the application, consider potential fact-finding about the Facility under ORS 285C.506 (Annual certification of facility)(5) to (8), as feasible and appropriate, and determine whether it satisfies the applicable requirements for annual certification, then if the Department:
(a)Denies annual certification, it shall send notice consistent with OAR 123-001-0725 (Steps and Reservations of the Department).
(b)Approves the annual certification, it shall send a letter conferring certification for the just concluded tax year.
(4)The Department shall also copy relevant staff at the Department of Revenue with items as described in section (3) of this rule.
Rule 123-635-0300 — Annual Certification,