Rule Rule 123-690-5000
ONGOING COMPLIANCE — Employment and Payroll


The exemption is disqualified consistent with OAR 150-285-3410, including but not limited to the imposition of property taxes that would have been assessed against facility property for a year in the which such property was exempt under ORS 285C.409(1)(a) or (b), if


The facility fails to initially satisfy each of the requirements applicable to it under ORS 285C.412;


After initial satisfaction of the minimum hiring requirement for total employment, applicable employment at the Facility site in OAR 123-690-4200 is less than the minimum (on average at least) during any assessment year throughout the remaining exemption period; or


After initial satisfaction of the minimum average annual compensation requirement for all facility employees according to OAR 123-690-4600, during any assessment year throughout the remaining exemption period:


Such average annual compensation is less than the minimum; or


The facilitys average wage is ever less than the Current County Wage, but only if the first year of the 7 to 15-year exemption under ORS 285C.409(1)(c) begins in or after 2018 (regardless of when the business firm applied or was certified).


The mandatory minimum level for average annual compensation of employees at the Facility Site remains fixed at the multiple in OAR 123-690-4600(4) based on the Current County Wage at that time when the requirement is initially met. As such, the applicable county wage is set for purposes of paragraph (1)(c)(A) of this rule for the remainder of the exemption period.


Notwithstanding section (1) of this rule, the applicable employment or average annual compensation/wages of employees at the Facility Site may fall below the mandatory minimum level under certain extenuating circumstances, including but not limited to the following:


A natural disaster, conflagration or the like substantially disrupting the relevant operations of the certified business firm;


Six or more months of severe economic troubles or military conflict significantly affecting the United States and other major foreign economies or the certified business firms industry;


Unforeseen coincidence of vacant positions at the Facility Site, such as the case in which employees die, quit or have been fired for cause; or


Temporary curtailment in operations at the Facility Site lasting no longer than twelve months to undertake major repairs in response to mechanical breakdowns that are unusual and unexpected within normal engineering parameters and maintenance program for exempt facility property.


For separate exemptions at two or more separate Facility Sites of the same certified business firm in the same enterprise zone, the zone sponsor may allow that employees, who work at and regularly move between sites, to be counted proportionally among the sites according to an explicated method for purposes of satisfying the respective requirements of each exemption.


For purposes of ORS 285C.412(1)(c)(B) and this rule, average wage means total, annualized taxable income of all facility employee, as used in calculating amounts withheld under ORS chapter 316 for purposes of Oregon personal income taxes during the calendar year, consistent with the computation of average annual compensation in OAR 123-690-4600(1)(b), (2) and (3).
Last accessed
Jan. 19, 2020