Rule Rule 123-690-6400
Multiple, Joint Facilities

For purposes of two or more exemptions under ORS 285C.409 (Property tax exemption)(1)(c) as provided under ORS 285C.412 (Conditions for continued exemption)(4), for which exempt facility property in each case is first placed in service over not more than four consecutive calendar years:


Not only may the exemption periods start in different years, but their lengths may also vary respective to each agreement between the zone sponsor and certified business firm under ORS 285C.403 (Certification of business firm)(3)(c).


If involving different Facility Sites, including but not limited to inside the same enterprise zone, the number of employees shall be determined separately subject to any base number at each Facility Site, consistent with OAR 123-690-4200 (Minimum Hiring), before being combined for purposes of ORS 295C.412(4)(d).


If at the same Facility Site, each exemption must pertain to distinct investments or operations, but a common base number of employees shall be used.
Last accessed
Sep. 20, 2020