OAR 123-674-3200
Amending the Application/Authorization

For purposes of amending an application before or after its approval:
(1) To substantively modify the Application, such that it reestablishes what might be exempt as described in OAR 123-674-3100 (Limitations on Exemption Relative to Authorization), the Firm/applicant must formally deliver the amendment on or before December 31 preceding the initial year of actual exemption, including but not limited to a late filing under ORS 285C.220 (Exemption claims)(9), in order to:
(a) Change the Firm/applicant to that of another eligible business firm that has or is purchasing or leasing only qualified property of the Firm/applicant in contrast to subsection (3)(c) of this rule;
(b) Revise the location of the property inside the same enterprise zone; or
(c) Add a structure or basic type of property absent from the Application, or distinct projects or operations entailing substantial new development.
(2) The Firm/applicant shall do so by furnishing to the local zone manager and county assessor:
(a) A written explanation that is identified as an amendment, addendum, correction or the like in reference to the Application;
(b) Edits or revisions made directly to previously submitted materials; or
(c) A new, replacement Application as allowed in OAR 123-674-2100 (Allowably Late Applications)(2).
(3) Amendment is strongly encouraged at any time, even if unnecessary to secure exemption on particular property, whenever information in the submitted Application is significantly inaccurate due to:
(a) An error or omission;
(b) A change in plans; or
(c) New name or mailing address of the Firm/application, because of the company’s restructuring or its ownership changing hands, in which case the relevant rights and requirements of authorization automatically transfer along with ownership of the firm; or
(d) Similar reasons.
(4) An authorization renewal statement under ORS 285C.165 (Extension of period of authorization) shall revise all information in the Application that is no longer accurate, especially with respect to anticipated timing for the investment (see 123-674-3700 (Renewal of Active Status and Inactive Authorization)).
(5) Once the Firm/applicant is authorized, an amendment may not be used to make or alter a determination, waiver, extension or the like under ORS 285C.150 (Conditions required by sponsor for authorization), 285C.155 (Minimum employment and other requirements for authorization), 285C.160 (Agreement between firm and sponsor for additional period of exemption), 285C.200 (Qualifications of business firm)(2) or 285C.205 (Effect of productivity increases on qualification of certain firms).
(6) Within 30 days of receiving an amendment to a previously approved application, the zone manager shall see in accordance with OAR 123-674-2500 (Final Processing)(5) that:
(a) The Firm/applicant is informed of the amendment’s acceptance or of any further issue;
(b) The local contact agency for the First Source Hiring Agreement is apprized, as relevant, of changes to the firm or its location; and
(c) The Department of Revenue and the Department are sent copies.

Source: Rule 123-674-3200 — Amending the Application/Authorization, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-3200.

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 123-674-3200’s source at or​.us