Oregon
Rule Rule 123-674-8000
ZONE BEGINNINGS & ENDS — Designation or Amendment


Respective to an enterprise zone exemption on qualified property under ORS 285C.170 (Construction-in-process exemption) or 285C.175 (Enterprise zone exemption):

(1)

Property or its existing value may not be exempt if prior to the effective date of the zone’s designation or the location’s inclusion in the zone through a boundary change, that value was already:

(a)

On the assessment rolls of the county irrespective of location or of ownership/lease; or
(b) Located in the zone or in the process of actual construction, improvement, modification or installation there, which excludes:
(A) Site preparation or land development even if onsite and leading to construction, though still needing to occur after Application consistent with OAR 123-674-2000 (AUTHORIZATION PROCESS — Timely Submission)(3); or
(B) Activity described in OAR 123-674-2100 (Allowably Late Applications)(1) such as demolition.

(2)

A Firm/applicant may make Application and even have it approved before but pending an effective date in section (1) of this rule.

(3)

Section (1) of this rule does not pertain, if the site of an authorized business firm’s (proposed) qualified property was inside a terminated zone under ORS 285C.245 (Termination)(1)(a)(B) or (b) and becomes part of a newly designated or amended zone. In such a case:

(a)

The outstanding authorization is automatically transferred to the new zone, if it is otherwise still valid in accordance with OAR 123-674-8100 (Authorization and Zone Termination) or 123-674-8200 (Grandfathering in a Terminated Zone) on the effective date in section (1) of this rule; and

(b)

The active or inactive status of the authorization still depends on ORS 285C.165 (Extension of period of authorization) and the date of the Application’s approval or of any statement consistent with OAR 123-674-3700 (Renewal of Active Status and Inactive Authorization).
Source
Last accessed
Nov. 23, 2020