Oregon
Rule Rule 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.
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Last accessed
Nov. 24, 2020