OAR 123-674-2100
Allowably Late Applications

Notwithstanding OAR 123-674-2000 (AUTHORIZATION PROCESS — Timely Submission)(2), the zone manager may accept an Application after:

(1)

Certain physical work that consists only of:

(a)

Demolition, cleanup, environmental remediation, removal of hazardous materials, and so forth;

(b)

On-site delivery, storage or upkeep of materials or elements of qualified property prior to their use for construction or installation; or

(c)

Construction or the like that occurred and completely ceased six months or longer before Application, consistent with OAR 150-285-3200 (Enterprise Zone Statutory Definitions)(3)(b), insofar as the property was not placed in service and is not assessed for the current tax year, and the Application precedes the resumption of work.

(2)

The commencement of hiring or physical work, if the Application wholly replaces a previously submitted Application by December 31 immediately before the initial year of exemption consistent with OAR 123-674-3200 (Amending the Application/Authorization), such that in this case, the originally submission date is used.

(3)

The commencement of hiring or physical work pursuant to a waiver issued by the Department of Revenue according to OAR 150-285-3100 (Waiver of Enterprise Zone Application for Authorization Filing Deadline Requirement), or as otherwise allowed under ORS 285C.140 (Application for authorization)(11) and (12).

(4)

The commencement of physical work on a qualified building or structure (aside from associated machinery & equipment) under 285C.145 (Leasing existing property to authorized firm)(2), if the following are true:

(a)

Firm/applicant did not own or lease any such building or structure, or have a binding obligation to do so, at any time before the commencement of construction, reconstruction or modifications;

(b)

Firm/applicant includes a copy of an executed lease or purchase agreement for the qualified building or structure with the Application;

(c)

Firm/applicant does not have any familial, employment, corporate or other such entity relationship with the owner or previous owner of the building or structure; and

(d)

Approval of the Application occurs before the Firm/applicant begins to use or occupy the building or structure for commercial operations.

(5)

The commencement of physical work on one type of property that will not qualify, but before work begins on other property that may qualify, as differentiated under ORS 285C.180 (Qualified property generally)(1) consistent with OAR 123-674-3100 (Limitations on Exemption Relative to Authorization)(3).

(6)

Even the completion of construction, modifications or installations as otherwise allowed in sections (2) to (5) of this rule.

Source: Rule 123-674-2100 — Allowably Late Applications, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-2100.

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 123-674-2100’s source at or​.us