OAR 123-674-4000
EMPLOYMENT OF FIRMS — Computation of Averages


(1)

Annual Employment or Existing Employment is calculated, such that:

(a)

The actual employment of the firm at the end of each period (for example, pay periods or calendar months) that concludes during any exemption year or the entire 12 months before the Application shall be summed and then divided by the total number of periods.

(b)

Periods may not be longer than calendar quarters that begin on January 1, April 1, July 1 and October 1.

(c)

Results are rounded mathematically to a whole number.

(2)

For purposes of determining Existing Employment relative to the submission of the Application:

(a)

The time when applicable physical work began shall be used instead of the submission date, as necessary for situations when timely submission has been waived under ORS 285C.140 (Application for authorization)(12)(b).

(b)

If such physical work has not yet begun, an authorized business firm may submit a replacement Application to establish a lower level of Existing Employment; otherwise, the number from the original submission date stands.

(c)

The Firm/applicant may correct for a miscalculation by amending the Application under ORS 285C.140 (Application for authorization)(3) consistent with OAR 123-674-3200 (Amending the Application/Authorization), including but not limited to erroneously inclusion of part-time, temporary, seasonal or ineligible employees.

(d)

After the first (January-1) assessment date for exemption under ORS 285C.175 (Enterprise zone exemption), Existing Employment may be altered only to correct for a fundamental mistake, subject to a formal finding of good cause by the Department.

(3)

Employment of the firm at any location amended into the enterprise zone by a boundary change shall be treated as part of the zone for determining Existing Employment over the entire 12 months before the Application, if the boundary change:

(a)

Took effect during that 12-month period; or

(b)

Adds the location of qualified property indicated in the Application to the zone.

Source: Rule 123-674-4000 — EMPLOYMENT OF FIRMS — Computation of Averages, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-4000.

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 123-674-4000’s source at or​.us