Property Already Entered on Rolls
(a)Assessment occurred while in the process of re/construction, modification or installation, and the taxpayer was not allowed to file or simply did not apply in a timely or acceptable fashion under ORS 285C.170 (Construction-in-process exemption) or 307.330 (Commercial facilities under construction) and 307.340 (Filing proof for cancellation of assessment).
(b)The Firm/applicant acquired machinery & equipment located elsewhere in the county and subsequently installed it in the enterprise zone as permitted by OAR 123-674-5200 (Mechanical, Personal and Unqualified Property)(2).
(c)While an administrative or judicial appeal is pending the property is assessed.
(d)The authorized business firm misses the first-year filing deadline but receives the remaining years of the exemption as described in OAR 123-674-6100 (Mandatory First-year Claim with Property Schedule)(5)(b).
(e)A building or structure acquired from an unrelated third party and authorized as described in OAR 123-674-2100 (Allowably Late Applications)(4) (provided, of course, that the building, structure, the applicable portion of it, or improvement to it was not in use or occupancy for more than a year preceding the first year of exemption).
Rule 123-674-5400 — Property Already Entered on Rolls,