Oregon
Rule Rule 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).
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Last accessed
Aug. 13, 2020