OAR 123-690-6000
PROPERTY TAX CONTINGENCIES — Other Exemptions

(1) An eligible business firm may seek and receive approval for authorization under ORS 285C.140 (Application for authorization) according to OAR 123-674, while applying for and being certified under ORS 285C.403 (Certification of business firm), although the zone sponsor and business firm shall clarify and resolve the situation as soon as possible. However:

(a) Any property exempted under ORS 285C.170 (Construction-in-process exemption) or 285C.175 (Enterprise zone exemption), whether in the same or another enterprise zone, may not concurrently or subsequently be exempt under any paragraph of ORS 285C.409 (Property tax exemption)(1); and

(b) Any exemption received effectively under ORS 285C.409 (Property tax exemption)(1)(a) or (b) could complicate the use of ORS 285C.175 (Enterprise zone exemption).

(2) Therefore, a certified business firm still contemplating either the exemption under ORS 285C.409 (Property tax exemption)(1)(c) or the one under ORS 285C.175 (Enterprise zone exemption) might best avail itself of the exemption under ORS 307.330 (Commercial facilities under construction) as applicable during construction at the Facility Site. (See OAR 123-674-6000 (FILING & COMPLIANCE — Exemption Prior To ‘In Service’))

(3) Sections (1) and (2) of this rule do not relieve a taxpayer of any requirement to timely file forms, evidence or notice with the county assessor for purposes of (or to reserve the taxpayer’s right to) an exemption on property under ORS 285C.170 (Construction-in-process exemption) or 307.330 (Commercial facilities under construction), as well as 285C.409 (Property tax exemption).

Source: Rule 123-690-6000 — PROPERTY TAX CONTINGENCIES — Other Exemptions, https://secure.sos.state.or.us/oard/view.action?ruleNumber=123-690-6000.

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

Last Updated

Jun. 8, 2021

Rule 123-690-6000’s source at or.us

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Location: https://oregon.public.law/rules/oar_123-690-6000

Original Source: Rule 123-690-6000 — PROPERTY TAX CONTINGENCIES — Other Exemptions, https://secure.sos.state.or.us/oard/view.action?ruleNumber=123-690-6000 (last accessed Jun. 8, 2021).

OAR 123-690-6000 PROPERTY TAX CONTINGENCIES — Other Exemptions

OAR 123-690-6000
PROPERTY TAX CONTINGENCIES — Other Exemptions