OAR 123-674-7720
Handling Exemption Claims

For purposes of the First Source Hiring Agreement and the county assessor’s processing of an initial exemption claim with property schedule as described in OAR 123-674-6100 (Mandatory First-year Claim with Property Schedule), except in the case of a general waiver under ORS 285C.215 (First-source hiring agreements)(3) (see OAR 123-070):

(1)

An authorized business firm may attach a copy of the agreement to the claim form.

(2)

For purposes of ORS 285C.175 (Enterprise zone exemption)(1)(c), the assessor shall rely principally on the zone sponsor and contact agency to inform the assessor’s office under ORS 285C.215 (First-source hiring agreements)(2) if a requisite agreement is lacking.

(3)

To verify the existence, effectiveness or general suitability of the agreement, the assessor may do the following:

(a)

Request and receive an agreement copy from the local zone manager, contact agency or Firm/applicant; or

(b)

Seek assistance under ORS 285C.230 (Assessor to grant or deny exemption)(1)(b) before approving the exemption claim, as a mandatory duty of the zone sponsor.

(4)

If learning of a problem with execution of a suitable agreement by the Firm/applicant, then pending a corrective waiver by the Director, the county assessor:

(a)

May deny the exemption claim, if the agreement was not executed as described in OAR 123-674-7710 (First-Source Procedures).

(b)

Shall deny the exemption claim, if the agreement was not executed on or before December 31 directly preceding the first exemption year under ORS 285C.175 (Enterprise zone exemption), does not cover at least all years of exemption, or is otherwise deficient.

(5)

The assessor shall deny the exemption under ORS 285C.175 (Enterprise zone exemption)(6), if by August 31 of the first tax year of exemption, a problem as described in subsection (4) of this rule is not resolved through copies/documentation of the following:

(a)

A (revised/replacement) agreement;

(b)

Applicable waiver as allowed in OAR 123-070 or 123-674-7730 (Allowing Late Execution of First-Source Agreement); or

(c)

Both, as necessary.

(6)

Once a business firm is qualified and approved to receive the exemption, the exemption is not subject to later revocation or disqualification for lack of an agreement, except for the case of fraudulent representations.

(7)

Subject to requisite resolution of the outstanding problem, the assessor may reverse a denial as described in section (5) of this rule and grant the exemption, as otherwise allowed under the laws and rules governing the procedures and authority of the assessor.

Source: Rule 123-674-7720 — Handling Exemption Claims, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-7720.

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 123-674-7720’s source at or​.us