OAR 123-690-2300
Applying for Certification

For purposes of the application for certification under ORS 285C.403 (Certification of business firm)(1) and (2):

(1)

In order for a business firm to receive the exemption on facility property under ORS 285C.409 (Property tax exemption):

(a)

The firm must do the following before hiring new employees at the Facility Site and before commencing any physical work, as described in OAR 123-690-4000 (FACILITY CRITERIA — Minimum Investment Size)(1)(a), on property that would be subject to the exemption:

(A)

Fill out the latest revision of Department of Revenue Form OR-AP-CERT, 150-310-073, Oregon Enterprise Zone Certification Application – Long-Term Rural Tax Incentive, as completely as the firm is capable of doing;

(B)

Have the form signed and dated by the owner or authorized representative of the firm; and

(C)

Submit a signed original of the form to either the local zone manager representing the sponsor of the enterprise zone or the county assessor of the county in which the Facility Site is located, and an executed copy to the other.

(b)

Submission of the application form as described in subsection (a) of this section must occur before the effective date of the rural enterprise zone’s termination.

(2)

Submission of the application form may occur before or after any relevant resolution, commitment, written agreement or effective date of determination that the county meets the definition under ORS 285C.400 (Definitions for ORS 285C.400 to 285C.420)(3).

(3)

Estimated numbers, anticipated dates or other expectations as indicated in the application form are not binding. The business firm shall base them on the best and most current information available to it at the time and shall inform the local zone manager and county assessor in writing of any significant changes to such expectations.

(4)

The commitments made by the business firm (as required in the application form or otherwise during the certification process) shall be accepted at face value for purposes of certifying the firm, but such a commitment shall not relieve the firm of actually needing to meet any applicable requirement under ORS 285C.400 (Definitions for ORS 285C.400 to 285C.420) to 285C.420 (Disqualification) and 307.124.

Source: Rule 123-690-2300 — Applying for Certification, https://secure.sos.state.or.us/oard/view.action?ruleNumber=123-690-2300.

123–690–0001
Purpose and Scope 123–690–0100
Terminology 123–690–0500
Eligible Rural Enterprise Zones 123–690–2000
LOCAL APPROVAL — Written Agreement 123–690–2100
Requisite County/City Resolutions 123–690–2300
Applying for Certification 123–690–2400
Certification 123–690–4000
FACILITY CRITERIA — Minimum Investment Size 123–690–4200
Minimum Hiring 123–690–4400
Minimum Distance from I–5 123–690–4600
Minimum Average Annual Compensation 123–690–5000
ONGOING COMPLIANCE — Employment and Payroll 123–690–5200
Post-Certification Verification 123–690–6000
PROPERTY TAX CONTINGENCIES — Other Exemptions 123–690–6200
Subsequent Facility Site Investments 123–690–6400
Multiple, Joint Facilities 123–690–8000
CORPORATE PAYROLL TAX CREDIT — State Request 123–690–8100
Excise/income Tax Credit 123–690–8500
Revenue Distribution to Local Zone Sponsor

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

OAR 123-690-2300 Applying for Certification

(1)

(a)

(A)

(B)

(C)

(b)

(2)

(3)

(4)

OAR 123-690-2300
Applying for Certification