Rule Rule 123-674-3000


For purposes of ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination) and this division of administrative rules, the Firm/applicant becomes “authorized” only upon fulfillment of OAR 123-674-2500 (Final Processing)(5). (As applicable, the Established County Wage is primarily set at this point based on the Current County Wage)


Authorization serves to establish and address critical issues related to a Firm/applicant’s knowledge of the enterprise zone, the eligibility of its business activity, Existing Employment, clarity in the unlikely event of concurrent Applications, and so forth.


Authorization does not as such govern the qualified property subject to exemption under ORS 285C.170 (Construction-in-process exemption) or 285C.175 (Enterprise zone exemption), other than the basic, general parameters described in OAR 123-674-3100 (Limitations on Exemption Relative to Authorization), in that:


The anticipated timing, estimates and descriptions of the investment in qualified property in the Application are not in and of themselves binding and do not serve a regulatory function.


The two exceptions to this section are qualified property of a headquarter-type facility (see OAR 123-674-1700 (Headquarter Facilities)) or in a rural renewable energy development zone (see OAR 123-680), in that the actual, completed project or facility must conform substantially to representations in the Application to enjoy the standard exemption under ORS 285C.175 (Enterprise zone exemption).


Such authorization must already be in effect for the Firm/applicant to use the exemption on qualified property under ORS 285C.170 (Construction-in-process exemption) for work in progress, as described in OAR 123-674-6000 (FILING & COMPLIANCE — Exemption Prior To ‘In Service’), although the Firm/applicant may apply for and receive exemption on property as otherwise allowed under ORS 307.330 (Commercial facilities under construction).


In order to receive exemption under ORS 285C.175 (Enterprise zone exemption) on qualified property that is in service:


The zone sponsor/county assessor shall authorize the Firm/applicant, at the absolute latest, before it files its initial claim for exemption with property schedule under ORS 285C.220 (Exemption claims) and 285C.225 (Sponsor’s addendum).


Such an exemption claim may be provisionally filed pending authorization delayed for extenuating circumstances through no fault of the Firm/applicant, but authorization must occur before the firm may qualify for the exemption.
Last accessed
Sep. 25, 2020