OAR 123-674-0100
Definitions

OAR 123-001 (Procedural Rules) contains definitions in addition to the following, as used in this division of administrative rules along with the terms under ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250), such that unless the context demands otherwise:

(1)

Annual Employment means the number of employees as averaged over the course of a year of exemption under ORS 285C.175 (Enterprise zone exemption) based on OAR 123-674-4000 (EMPLOYMENT OF FIRMS — Computation of Averages).

(2)

Application means the latest revision of Department of Revenue Form OR-EZ-AUTH, 150-303-029, Oregon Enterprise Zone Authorization Application (inclusive of attachments) as filled out and submitted by a business firm to the zone sponsor; it is available at www.oregon.gov/DOR/forms/Pages/default.aspx.

(3)

Approval Form means the latest revision of form 150-303-082, Oregon Enterprise Zone Authorization Approval, which is available from the Department of Revenue at www.oregon.gov/DOR/forms/Pages/default.aspx for documenting local authorization of the Firm/applicant.

(4)

Claim Employment means the total number of employees on the date when an authorized business firm files its exemption claim under ORS 285C.220 (Exemption claims) or on the corresponding April 1, whichever is earlier.

(5)

Current County Wage is the finalized average annual figure under ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250)(4) for all industries and ownerships in the county as most recently released for the Quarterly Census of Employment and Wages (QCEW), according to the transition from one year’s figure to the next as determined by the Department. For example, this would typically be for the year before the year preceding the filing of an exemption claim under ORS 285C.220 (Exemption claims) as applicable respective to OAR 123-674-0600 (Compensation & Wage Standards)(1)(a).
(6) Established County Wage is the Current County Wage:
(a) Of the county with the higher or highest wage in the case of an enterprise zone that contains any area in two or more counties, regardless of sponsorship by the county government.
(b) At the time when one of the following effectively occurs (whichever is later):

(A)

Application is approved (Firm/applicant is authorized) under ORS 285C.140 (Application for authorization)(6) by completion of the Approval Form as described in OAR 123-674-2500 (Final Processing); or

(B)

A statement of authorization renewal is submitted under ORS 285C.165 (Extension of period of authorization)(1), or the exemption claim is initially filed under ORS 285C.220 (Exemption claims) and 285C.225 (Sponsor’s addendum) by an inactively authorized business firm, as described in OAR 123-674-3700 (Renewal of Active Status and Inactive Authorization).

(7)

“Estimate” and “estimated,” as used in ORS 285C.140 (Application for authorization), mean current expectations of the owners, managers and executives of an eligible business firm based on the best information available at the time and shall not be construed as binding.

(8)

Existing Employment means the number of employees averaged over the entire 12-month period preceding the date on which the Application is submitted under ORS 285C.140 (Application for authorization) based on OAR 123-674-4000 (EMPLOYMENT OF FIRMS — Computation of Averages).

(9)

Firm/applicant means a business firm that is seeking to have an Application approved in order to be authorized in an enterprise zone, or that has received approval but not yet begun an exemption under ORS 285C.175 (Enterprise zone exemption).

(10)

Preauthorization Conference refers to the meeting between a Firm/applicant and enterprise zone sponsor/local zone manager, to which the county assessor is invited, and to the associated written summary, under ORS 285C.140 (Application for authorization)(4) to (6), as required to take place after submission of the Application and before completion of the Approval Form. The Department shall set forth further guidelines for the Preauthorization Conference, which are hereby incorporated into and made part of these administrative rules by reference, and are available from the Department (Incentives – Economic Development, Business Oregon, State Lands Building Suite 200, 775 Summer Street NE, Salem OR 97301-1280) at www.oregon4biz.com.

(11)

Year (including ‘exemption year’) means a calendar year or assessment year from January 1 to December 31 (and not a property tax or government fiscal year unless so specified) consistent with the definitions under ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250)(1) and (23).

Source: Rule 123-674-0100 — Definitions, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-0100.

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. 24, 2021

Rule 123-674-0100’s source at or​.us