ORS 285C.230
Assessor to grant or deny exemption
- assistance of sponsor
(1)
In granting or denying an exemption under ORS 285C.175 (Enterprise zone exemption), the county assessor may:(a)
Reasonably rely on information set forth in the exemption claim filed under ORS 285C.220 (Exemption claims); and(b)
Request and be given assistance from the sponsor before making certain determinations, including but not limited to:(A)
Determining if the exemption is being claimed by a qualified business firm under ORS 285C.200 (Qualifications of business firm);(B)
Determining the extent to which qualified property is used by persons other than the qualified business firm or is used for business activities that may not be conducted in an enterprise zone by an eligible business firm under ORS 285C.135 (Requirements for eligibility); or(C)
Determining if the use, leasing or location of qualified property satisfies applicable requirements under ORS 285C.180 (Qualified property generally), 285C.185 (Minimum cost of qualified property) or 285C.190 (Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property).(2)
The county assessor is not responsible for determining if the firm has satisfied any requirement established by the sponsor under ORS 285C.140 (Application for authorization), 285C.150 (Conditions required by sponsor for authorization), 285C.155 (Minimum employment and other requirements for authorization), 285C.160 (Agreement between firm and sponsor for additional period of exemption), 285C.203 (Suspension of employment requirements) or 285C.205 (Effect of productivity increases on qualification of certain firms).(3)
If a business firm fails to timely file an exemption claim under ORS 285C.220 (Exemption claims):(a)
The assessor or the sponsor may use the authority granted to the assessor under ORS 285C.235 (Authority of county assessor); or(b)
The assessor may deny the exemption under ORS 285C.175 (Enterprise zone exemption) for the current tax year or for any future tax year for which the property would otherwise qualify for exemption under ORS 285C.175 (Enterprise zone exemption).(4)
If the sponsor or the assessor has reason to question the accuracy or veracity of any information contained in a claim filed under ORS 285C.220 (Exemption claims), the sponsor or the assessor may use the authority provided under ORS 285C.235 (Authority of county assessor).(5)
If any information submitted by a business firm under ORS 285C.220 (Exemption claims) indicates that the firm is no longer in compliance with any requirements that apply to the firm or the qualified property of the firm, the information shall be considered notice for purposes of ORS 285C.240 (Disqualification).(6)
The county assessor shall make reasonable and timely efforts to notify an authorized business firm that is seeking or receiving an exemption under ORS 285C.175 (Enterprise zone exemption) of the filing requirements under ORS 285C.220 (Exemption claims), but the county assessor and the Department of Revenue are not under any obligation other than as otherwise provided in ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination) to seek or receive information about the continued entitlement of property to an exemption under ORS 285C.175 (Enterprise zone exemption).(7)
The sponsor is primarily responsible for assisting a business firm in timely filing claims under ORS 285C.220 (Exemption claims). If the sponsor, or a local zone manager designated by the sponsor, does not receive a copy of the claim as required under ORS 285C.220 (Exemption claims) by the time the claim is required to be filed under ORS 285C.220 (Exemption claims), the sponsor or manager shall immediately contact the assessor for taking action under subsection (3) of this section. [2003 c.662 §44; 2010 c.39 §7]
Source:
Section 285C.230 — Assessor to grant or deny exemption; assistance of sponsor, https://www.oregonlegislature.gov/bills_laws/ors/ors285C.html.
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