OAR 123-690-5200
Post-Certification Verification

Pursuant to certification as described in OAR 123-690-2400 (Certification) for purposes of qualifying for and continuing to receive exemption under ORS 285C.409 (Property tax exemption)(1):
(1) A certified business firm shall submit in writing to the county assessor (and to the zone sponsor, Department, or Department of Revenue, as requested), understandable documentation relevant to the following:
(a) The investment costs and so forth of property at the Facility Site as described in OAR 123-690-4000 (FACILITY CRITERIA — Minimum Investment Size)(2), including but not limited to the particulars of any leased property;
(b) The date on which facility property subject to exemption under ORS 285C.409 (Property tax exemption)(1) is fully permitted for occupancy/operations or is otherwise first placed in service; and
(c) The date on which and the method by which each applicable requirement under ORS 285C.412 (Conditions for continued exemption) is initially satisfied, or effectively cannot and will not be satisfied, including but not limited to notice required to be sent to the county assessor under ORS 285C.415 (Notice to county assessor) as described in OAR 123-690-4000 (FACILITY CRITERIA — Minimum Investment Size)(4), 123-690-4200 (Minimum Hiring)(3) and 123-690-1600(5).

(2)

For purposes of section (1) of this rule and ongoing compliance with applicable requirements under ORS 285C.412 (Conditions for continued exemption):

(a)

The county assessor may agree with the business firm in writing regarding certain methods and mechanisms to be implemented by the firm, as a condition of the county assessor’s approval of the certification application.

(b)

The written agreement under ORS 285C.403 (Certification of business firm)(3)(c) with the zone sponsor may (also) contain such provisions.

(3)

Any lack of the arrangements described in section (2) of this rule does not relieve the business firm of its obligation to demonstrate compliance with and satisfaction of any applicable requirement, as the assessor or Department of Revenue may demand.

(4)

The Department shall prepare a worksheet, which is:

(a)

Available from the Department at: Incentives – Economic Development, Business Oregon, State Lands Building Suite 200, 775 Summer Street NE, Salem OR 97301-1280, see www.oregon4biz.com; and

(b)

Hereby incorporated and made part of these administrative rules by reference, in order for business firms to readily report recent employment and compensation for purposes of ongoing compliance under ORS 285C.412 (Conditions for continued exemption).

(5)

The zone sponsor may annually give notice to all certified business firms in its enterprise zone that they must fill out and return the worksheet (whether in the absence of, in addition to or as part of arrangements in section (2) of this rule), whereby:

(a)

The sponsor shall specify a due date for its receipt of the worksheet, which shall be between April 1 and June 1 of each year but never less than 60 days after sending regular, formal notice;

(b)

If the sponsor’s notice also asks for additional information to corroborate the worksheet that a certified business provides with a good faith request that the information not be publicly released because of its sensitive, proprietary or similar nature, the sponsor may honor the request as otherwise allowed under ORS 192.355 (Public records exempt from disclosure)(4) or other applicable laws;

(c)

The sponsor shall share copies of returned worksheets and corroborating information with the Department, the county assessor or other relevant officials, as appropriate and in accordance with subsection (b) of this section; and

(d)

The sponsor shall report the failure by any business firm to fulfill this requirement to the Department and county assessor.

(6)

If a certified business firm fails to return a worksheet pursuant to subsection (5)(a) of this rule or to fulfill or respond as otherwise provided in this rule, or if the zone sponsor seriously doubts submitted information and suspects noncompliance:
(a) The sponsor and county assessor may jointly demand by registered/certified mail that the firm substantiate its employment, compensation or other compliance issue under ORS 285C.412 (Conditions for continued exemption), to be safeguarded as in subsection (5)(b) of this rule.
(b) If the firm does not respond within 60 days of such mailing, then the zone sponsor shall assume noncompliance under ORS 285.412, and the assessor may retroactively disqualify the exemption under ORS 285C.420 (Disqualification).

(7)

This rule does not pertain to any additional local condition or requirement, for which verification of compliance is solely the responsibility of the zone sponsor pursuant to arrangements in the agreement between the zone sponsor and the certified business firm under ORS 285C.403 (Certification of business firm)(3)(c), consistent with OAR 123-690-2000 (LOCAL APPROVAL — Written Agreement)(1)(g).

Source: Rule 123-690-5200 — Post-Certification Verification, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-690-5200.

Last Updated

Jun. 8, 2021

Rule 123-690-5200’s source at or​.us