OAR 123-690-4200
Minimum Hiring
(1)
Employees are persons:(a)
Working for the firm at the Facility Site more than 32 hours per week in an established, year-round position (as opposed to any form of averaging hours worked, such as full-time equivalency); and(b)
Whom the business firm, an affiliated company, or a third party fully charged with general facility operations:(A)
Employs under ORS chapter 316 respective to Oregon personal income tax withholding, contracts with or leases; or(B)
Directs on a daily basis and has significant control over personnel decisions, although an independent contractor employs the person to deliver or perform specific services at the Facility Site (as opposed, for example, to workers who are assigned at the discretion of a vendor or contractor).(2)
The number of employees located and performing their jobs at the Facility Site, less the base number of employees as calculated in sections (4) to (7) of this rule, must equal or exceed the applicable minimum under ORS 285C.412 (Conditions for continued exemption) (for which county population is based on the most recent decennial U.S. Census count at the time of certification).(3)
The firm shall provide notice to the assessor in writing, with payroll records or other evidence as necessary or appropriate, as soon as possible after satisfaction of section (2) of this rule is achieved. This must occur in a calendar year that is not more than the applicable number of years set forth below after the calendar year in which exempt facility property is first placed in service:(a)
Five years for ORS 285C.412 (Conditions for continued exemption)(1) or (4); or(b)
Three years for ORS 285C.412 (Conditions for continued exemption)(2), (3) or (5).(4)
The base number of employees is one of the following figures, adjusted in accordance with sections (5) and (6) of this rule:(a)
The total number of employees working at the Facility Site on the date 12 months before the date that property subject to exemption under ORS 285C.409 (Property tax exemption)(1)(c) is first placed in service, if the agreement under ORS 285C.403 (Certification of business firm)(3)(c) with the zone sponsor does not otherwise stipulate; or(b)
As stipulated in the agreement, the total or annual average number of employees working at the Facility Site as of the date:(A)
The firm submitted its application for certification pursuant to OAR 123-690-2300 (Applying for Certification);(B)
The application was fully approved and the firm certified pursuant OAR 123-690-2400 (Certification); or(C)
Specified in the agreement, which may be after the date of application but not less than 12 months before the date property is first placed in service.(5)
The base number includes employees engaged in equivalent occupations/operations of the certified business firm or any other firm under common ownership or control that are transferred to the Facility Site from another location within this state that undergoes corresponding job losses, at any time after the application is made but before the end of the applicable calendar year in section (3) of this rule.(6)
The base number excludes current or former employees of the certified business firm who are transferred or rehired, and whose employment at the Facility Site is unrelated to the transfer of existing operations or occupations from elsewhere in this state.(7)
If so specified in the agreement under ORS 285C.403 (Certification of business firm)(3)(c) with the zone sponsor, the base number also excludes:(a)
Employment in excess of what is required on previously exempt investment(s) as described in OAR 123-690-6200 (Subsequent Facility Site Investments)(4).(b)
Employment located within the Facility Site but engaged in distinct operations and working in separate areas that are not involved with any property subject to the exemption under ORS 285C.409 (Property tax exemption).(c)
Employment to be transferred to the Facility Site as described in section (5) of this rule, if the zone sponsor formally accepts the firm’s public assertion that the operations and jobs would be otherwise transferred somewhere outside this state but for the exemption, and:(A)
The existing location is within a governmental jurisdiction of the zone sponsor; or(B)
The Department concurs with the sponsor in the letter described in OAR 123-690-2000 (LOCAL APPROVAL — Written Agreement)(4) for elsewhere in Oregon.
Source:
Rule 123-690-4200 — Minimum Hiring, https://secure.sos.state.or.us/oard/view.action?ruleNumber=123-690-4200.