Oregon
Rule Rule 123-674-7210
Declarations and Responsibilities


(1)

Any Department of Revenue form for an enterprise zone tax abatement shall also have the firm declare that it is in compliance with applicable laws described in OAR 123-674-7200 (GENERAL LAWFULNESS — Terminology)(4), as part of the declaration made under penalties of false swearing (as to the truth and correctness of the form or document under ORS 305.810 (Verification of return, statement or document filed under tax laws) and 305.815 (False return, statement or document prohibited)).

(2)

Without clear evidence of a Determination:

(a)

The county assessor is under no obligation to undertake any effort for purposes of ORS 285C.200 (Qualifications of business firm)(1)(f); and

(b)

The exemption on qualified property of an otherwise qualified business firm is unaffected.

(3)

Regardless of expertise or jurisdiction, any entity or person may present evidence of a Determination to the county assessor.
Source
Last accessed
Aug. 8, 2020