OAR 123-674-4100
Employment Requirement to Qualify Initially

To receive and begin an enterprise zone exemption under ORS 285C.175 (Enterprise zone exemption), an authorized business firm must qualify by filing under ORS 285C.220 (Exemption claims) and 285C.225 (Sponsor’s addendum) as described in OAR 123-674-6100 (Mandatory First-year Claim with Property Schedule):

(1)

The first Claim Employment must equal or exceed the greater of one plus or 1.1 times the Existing Employment:

(a)

If at the time of filing, however, the actual Claim Employment is insufficient, the requirement under ORS 285C.200 (Qualifications of business firm)(1)(c) and this section is nevertheless satisfied, provided that employment was high enough at some time by April 1 but after making Application as documented with the claim form.

(b)

For a subsequent exemption on additional qualified property pursuant to the same Application, as described in OAR 123-674-3100 (Limitations on Exemption Relative to Authorization)(4), the requirement of this section has effectively already been satisfied.

(2)

If section (1) of this rule is not satisfied, then the county assessor shall deny the exemption claim and not grant any exemption under ORS 285C.175 (Enterprise zone exemption) on qualified property, except with a waiver by the zone sponsor and qualification as described in OAR 123-674-4300 (Local Waiver of Employment Increase inside Zone). Such denial does not directly affect the firm’s authorization status and its ability to qualify other (later) property under ORS 285C.170 (Construction-in-process exemption) or 285C.175 (Enterprise zone exemption).

(3)

Under ORS 285C.200 (Qualifications of business firm)(5) any transfer of eligible employees, jobs or positions into the zone from a site within 30 miles outside the zone boundary, occurring between the time of the Application’s approval (authorization) and the end of the initial year of exemption, triggers an additional requirement in terms of section (1) of this rule, in that the definitions of Claim Employment and Existing Employment expand to also include the number of employees located at any such site, as well as those inside the zone.

Source: Rule 123-674-4100 — Employment Requirement to Qualify Initially, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-4100.

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. 24, 2021

Rule 123-674-4100’s source at or​.us