OAR 123-674-6200
Filing Latter-year Claims

For qualified property to continue to be exempt in an enterprise zone throughout the entire period under ORS 285C.175 (Enterprise zone exemption):

(1)

The qualified business firm must file annually under ORS 285C.220 (Exemption claims):

(a)

Using the latest revision of Department of Revenue Form OR-EZ-EXCLM, 150-310-075, Oregon Enterprise Zone Exemption Claim;

(b)

With the county assessor and a copy to the zone sponsor;

(c)

On or before April 1 directly after every assessment year of exemption; and

(d)

In addition to the first-year filing described in OAR 123-674-6100 (Mandatory First-year Claim with Property Schedule).

(2)

The claim form also covers other property pursuant to the same authorization, consistent with OAR 123-674-3100 (Limitations on Exemption Relative to Authorization)(4), including but not limited to the attachment of another property schedule for any new, additional qualified property that is placed in service in the previous calendar year and would be exempt for its own period under ORS 285C.175 (Enterprise zone exemption)(2)(a).

(3)

For a claim form filed by itself for purposes of compliance in maintaining an ongoing exemption or exemptions, the assessor’s office may accept it late until August 31 under ORS 285C.220 (Exemption claims)(8) but only if:

(a)

Furnished to the zone sponsor, as well; and

(b)

Accompanied with the progressively larger late filing fee.

(4)

The assessor may henceforth deny the exemption for the remainder of the period, subject to notice under ORS 285C.175 (Enterprise zone exemption)(6) without further procedure, if the claim form is not received (at the latest on August 31) or it lacks for the late filing fee.

(5)

Besides arrangements from the Preauthorization Conference, the zone sponsor and the county assessor shall consider and rely on the duties and options under ORS 285C.230 (Assessor to grant or deny exemption), as well as exercise the procedure under 285C.235 (Authority of county assessor) to demand corroborating evidence of the firm by time/receipt-verified mail whenever warranted, which:

(a)

Would be the only recourse if the firm refuses to submit a claim form after the final year of exemption;

(b)

Is always available if the submitted information and the compliance of the firm with employment/other requirements is suspect; and

(c)

Causes disqualification:

(A)

Automatically, if the firm does not satisfactorily respond within 60 days, but without extra penalty; or

(B)

With the 20-percent penalty on back taxes under ORS 285C.240 (Disqualification)(4), in the event that any provided evidence shows that the qualified business was required to have given notice under ORS 285C.240 (Disqualification)(1).

Source: Rule 123-674-6200 — Filing Latter-year Claims, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-6200.

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 123-674-6200’s source at or​.us