Oregon
Rule Rule 123-674-4200
Diminishing Employment Well beyond the Zone


Under ORS 285C.200(1)(d) and (4)an authorized business firm seeking an exemption in any enterprise zone may not qualify or remain qualified, if the firm transfers operations into the zone involving the closure or curtailment of operations and a drop in employment (job losses) elsewhere in this state, unless:

(1)

The originating location is 30 miles or less from the boundary of the zone, and the firm meets the requirements under ORS 285C.200(5) and 285C.210(2)(c) described in OAR 123-674-4100(3) and 123-674-4600(2); or

(2)

The firm demonstrates, with or without the assistance of the zone sponsor, to the satisfaction of the county assessor or the Department that the curtailment/job losses:

(a)

Occurred entirely before the Applications approval (authorization);

(b)

Occur entirely after the initial year of exemption on qualified property;

(c)

Will not be permanent, such that restoration of the jobs is reasonably likely and does in fact happen on or before December 31 of the initial year of exemption;

(d)

Pertain to business operations that the firm does not control in any way through common ownership, corporate affiliation, contracts governing relevant operations, or the like;

(e)

Are completely unrelated to any new investment or expansion of activity in the zone, so that there is effectively no transfer of curtailed operations or jobs into the zone;

(f)

Relate only to operations that are ineligible in the enterprise zone; or

(g)

Have only de minimis impact, which the Department may deem true if job losses will amount to less than one one-hundredth of 1 percent (0.01%) of the most recently available figure for Current Employment Estimates (CES) from the State Employment Department for annual average total nonfarm, private employment in the county experiencing curtailed operations.
Source
Last accessed
Aug. 25, 2019