OAR 123-674-2000
AUTHORIZATION PROCESS — Timely Submission

For purposes of ORS 285C.140 (Application for authorization)(1):

(1)

In applying for authorization with the sponsor of an enterprise zone and the county assessor, the Firm/applicant shall:

(a)

Fill out the Application as completely as the Firm/applicant is capable of doing;

(b)

Have the Application signed and dated by an owner, executive officer or legally authorized representative of such an owner or officer of the Firm/applicant; and

(c)

Submit the Application by mail or otherwise to the local zone manager.

(2)

In order for the sponsor to accept the Application from the Firm/applicant for potential approval, all of the actions described in section (1) of this rule must happen before:

(a)

The Firm/applicant’s hiring of any eligible employee to qualify under ORS 285C.200 (Qualifications of business firm); and

(b)

Any physical work or vesting in the project, such as construction or reconstruction of a building or structure, construction of an addition or modifications to an existing building or structure, or installation of machinery and equipment, comprising all or part of the qualified property, on which the Firm/applicant will claim exemption under ORS 285C.175 (Enterprise zone exemption).

(3)

Physical work for purposes of subsection (2)(b) of this rule includes site preparation that leads directly to construction, modification or installation of qualified property, such as fill, grading or leveling on raw land or the installation of underground utilities and utility connections, except the following:

(a)

Offsite development; or

(b)

On-site preparations that are incidental or unrelated to subsequent work on qualified property, such as improvements to prepare land for sale or for another project that did not go forward, to prevent erosion or otherwise maintain the land in good condition, or to accommodate or comply with government regulations or public improvements for roadways, trunk lines or the like.

(4)

A faxed, e-mailed or similarly furnished copy of the Application is acceptable, if the copy is:

(a)

Received by the zone sponsor before the time described in section (2) of this rule; and

(b)

Promptly followed up by signed original to the local zone manager.

(5)

Zone officials may verify conformity with this rule, as necessary, through:

(a)

Final documents for transfer of ownership, sale closing or execution of a lease;

(b)

Building permit or contract;

(c)

Written statement/affidavit from someone other than an owner or employee of the Firm/applicant; or

(d)

Similar forms of written and independently substantiated proof.

(6)

The Firm/applicant shall pay an authorization filing fee, if directed to do so by the local zone manager, as described in OAR 123-668-1700 (Authorization Filing Fee).

(7)

In the event that the local zone manager does not timely receive an Application as described in this rule, the manager may still accept it if the Firm/applicant produces dated evidence to the satisfaction of the zone manager and assessor that the Application was sent in a timely manner.

Source: Rule 123-674-2000 — AUTHORIZATION PROCESS — Timely Submission, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-2000.

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 123-674-2000’s source at or​.us