justicedao/ipfs_state_laws huggingface dataset:
123-674-7720 Handling Exemption Claims For purposes of the First Source Hiring Agreement and the county assessor’s processing of an initial exemption claim with property schedule as described in OAR 123-674-6100, except in the case of a general waiver under ORS 285C.215(3) (see OAR 123-070): (1) An authorized business firm may attach a copy of the agreement to the claim form. (2) For purposes of ORS 285C.175(1)(c), the assessor shall rely principally on the zone sponsor and contact agency to inform the assessor’s office under ORS 285C.215(2) if a requisite agreement is lacking. (3) To verify the existence, effectiveness or general suitability of the agreement, the assessor may do the following: (a) Request and receive an agreement copy from the local zone manager, contact agency or Firm/applicant; or (b) Seek assistance under ORS 285C.230(1)(b) before approving the exemption claim, as a mandatory duty of the zone sponsor. (4) If learning of a problem with execution of a suitable agreement by the Firm/applicant, then pending a corrective waiver by the Director, the county assessor: (a) May deny the exemption claim, if the agreement was not executed as described in OAR 123-674-7710. (b) Shall deny the exemption claim, if the agreement was not executed on or before December 31 directly preceding the first exemption year under ORS 285C.175, does not cover at least all years of exemption, or is otherwise deficient. (5) The assessor shall deny the exemption under ORS 285C.175(6), if by August 31 of the first tax year of exemption, a problem as described in subsection (4) of this rule is not resolved through copies/documentation of the following: (a) A (revised/replacement) agreement; (b) Applicable waiver as allowed in OAR 123-070 or 123-674-7730; or (c) Both, as necessary. (6) Once a business firm is qualified and approved to receive the exemption, the exemption is not subject to later revocation or disqualification for lack of an agreement, except for the case of fraudulent representations. (7) Subject to requisite resolution of the outstanding problem, the assessor may reverse a denial as described in section (5) of this rule and grant the exemption, as otherwise allowed under the laws and rules governing the procedures and authority of the assessor. Statutory/Other Authority: ORS 285A.075, 285C.060(1) & 285C.215(3) Statutes/Other Implemented: ORS 285C.060, 285C.105, 285C.175, 285C.215, 285C.220 & 285C.240 History: Renumbered from 123-070-2300 by OBDD 31-2010, f. 6-30-10, cert. ef. 7-1-10 EDD 26-2009, f. 11-30-09, cert. ef. 12-1-09 EDD 1-2005, f. & cert. ef. 2-25-05 EDD 3-2000, f. & cert. ef. 2-1-00
123-674-7730 Allowing Late Execution of First-Source Agreement For purposes of an authorized business firm’s needing to have entered into a First Source Hiring Agreement: (1) The Director may issue a waiver that excuses the requirement until the time when the agreement is actually executed or takes effect, such that the firm is not required to have been entered into the agreement: (a) At the time of applicable hiring; or (b) On or before December 31 of the year when qualified property is placed in service, directly before the first exemption year, as otherwise required under ORS 285C.215(1). (2) The Director may issue waiver as described in section (1) of this rule for the following reasons: (a) The Firm/applicant was using first-source services in a timely fashion, without having a formal agreement; (b) Mistaken communications, an absence of local contacts or the like hampered the ability or understanding of the Firm/applicant as to the agreement or the need to enter into it; (c) The Firm/applicant made a good faith effort to obtain an agreement, but it was misled or otherwise unable to readily obtain it through no fault of its own; or (d) Similar circumstances. (3) The local zone manager, county assessor or contact agency on behalf of the authorized business firm or the firm itself may seek a waiver under this rule by contacting the Department after authorization, whether before or after an action by the county assessor as described in OAR 123-674-7720. (4) A waiver under this rule shall take the form of a written recommendation from staff to the Director that the Director approves. The written recommendation shall describe: (a) The justification for the waiver pursuant to this rule; (b) The basis or source of evidence for such justification or determinations, including but not limited to verbal communications with the contact agency, the county assessor or other local parties; (c) The status of the Firm/applicant’s entering into an agreement; and (d) The date by which the agreement must be in effect. (5) The Department shall provide notice of the Director’s decision and distribute copies of any approved waiver, as well as any waiver as described in OAR 123-070 affecting an enterprise zone exemption, to the: (a) Firm/applicant; (b) County assessor; (c) Contact agency; (d) Local zone manager; and (e) Department of Revenue (Attention: Exemptions Specialist, Property Tax Division). Statutory/Other Authority: ORS 285A.075, 285C.060(1) & 285C.215(3) Statutes/Other Implemented: ORS 285C.050, 285C.060, 285C.200 & 285C.215 History: Renumbered from 123-070-2400 by OBDD 31-2010, f. 6-30-10, cert. ef. 7-1-10 EDD 26-2009, f. 11-30-09, cert. ef. 12-1-09 EDD 1-2005, f. & cert. ef. 2-25-05 EDD 3-2000, f. & cert. ef. 2-1-00
123-680-0001 Purpose and Scope This division of administrative rules specifies matters related to the creation and operation of an RREDZ , which as used in these administrative rules, means a rural renewable energy development zone under ORS 285C.350 to 285C.370: (1) The primary purpose of RREDZs is the extension only of the standard enterprise zone incentive to renewable energy projects, especially those that are far-flung or widely dispersed, in lieu of potentially infeasible or physically complex amendment to the boundary of an existing enterprise zone. (2) These administrative rules: (a) Have no bearing on true enterprise zones, including but not limited to such a zone’s designation and so forth, or to an eligible business firm or qualified property in such a zone, even if encompassed by an RREDZ; (b) Do not control or bind the county assessor or Department of Revenue, and they are superseded by OAR chapter 150 in matters related to tax administration; and (c) Utilize definitions found in OAR 123-001 (Procedural Rules) and 123-674, except where the context demands otherwise. (3) The sponsor of the RREDZ is equivalently responsible for the same duties as a local enterprise zone sponsor, including but not limited to those covered in OAR 123-668. (4) For an eligible business firm in an RREDZ, the standard (3 to 5-year) enterprise zone exemption and associated provisions under ORS 285C.050 to 285C.250 apply as they would inside an enterprise zone, as addressed in OAR 123-674, but only insofar as the firm and the firm’s qualified property relate to “renewable energy” facilities and activities under ORS 285C.350, such that for purposes of the first clause of ORS 285C.350(2): (a) The qualified property must generate electricity to a significant degree from the combustion, harnessing or utilization of a renewable energy resource, but it may also produce (even for the most part) other energy forms, including but not limited to steam, heat or mechanical power; and (b) Definitions in OAR 330-090-0110 shall be relied on as appropriate and necessary. Statutory/Other Authority: ORS 285A.075 & 285C.370 Statutes/Other Implemented: ORS 285C.350 – 285C.370 History: OBDD 11-2023, amend filed 07/05/2023, effective 07/05/2023 OBDD 5-2021, minor correction filed 04/06/2021, effective 04/06/2021 OBDD 7-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 6-2017, amend filed 11/29/2017, effective 11/29/2017 OBDD 12-2015, f. & cert. ef. 10-5-15 OBDD 28-2010, f. & cert. ef. 6-14-10
123-680-1000 Basic Points about RREDZs (1) An RREDZ terminates: (a) By operation of law or early under ORS 285C.245(1)(a) or (b), with equivalent protection and allowances for relevant business firms in the RREDZ as described in OAR 123-650-9100 to 123-650-9700; but (b) Not by programmatic sunset under ORS 285C.245(1)(c) or 285C.255. (2) An RREDZ (irrespective of OAR 123-650-1000) covers the entire territory of the designated: (a) City including subsequent annexations; or (b) County or counties whether outside corporate limits or not but excluding any area inside an urban growth boundary (UGB) described in section (3) of this rule. (3) An RREDZ is permitted anywhere in this state, except within the UGB of a city with a population of 30,000 or more, according to the most recent decennial U.S. Census count, including but not limited to the entire (Portland-area) Metro UGB. (4) RREDZs come in one of only the following three types: (a) City RREDZ, in that the governing body of a single city applies to the Department for designation, and the city is the sponsor of the RREDZ; (b) County RREDZ, in that the governing body of a single county applies to the Department for designation, and the county is the sponsor of the RREDZ; or (c) Multi-county RREDZ, in that each governing body of two or more counties jointly apply to the Department for designation, for which: (A) The counties are contiguous one to another, but do not necessarily all share a single common border in the case of three or more counties; and (B) Only one of the counties serves as the zone sponsor. (5) In appointing the local RREDZ manager, the sponsor is encouraged to select someone who also serves as the local zone manager for an enterprise zone whenever possible. (6) There is no particular limit on the number of RREDZs statewide, although a city or county may not have two or more concurrent designations, with the following distinctions: (a) A city may have a designation, even if inside a county designated as an RREDZ; or (b) A county may itself be designated an RREDZ and be part of an RREDZ with one or more other counties, but it may not concurrently belong to two or more different, multi-county RREDZs. (7) The RREDZ exemption under ORS 285C.362 on the qualified property of a qualified business firm may not be derived from more than one overlapping RREDZ designation, except if there are two or more authorizations covering different property. Statutory/Other Authority: ORS 285A.075 & 285C.370 Statutes/Other Implemented: ORS 285C.350 – 285C.370 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 7-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 12-2015, f. & cert. ef. 10-5-15 OBDD 28-2010, f. & cert. ef. 6-14-10
123-680-1200 Designation of a RRED Zone (1) To apply for designation of an RREDZ under ORS 285C.353, the city, county or multiple counties shall furnish the Department with: (a) A copy of the resolution(s) requesting designation duly adopted by each jurisdiction within the past six months, which among other things, would specify the designation’s exemption limitation amount under ORS 285C.353(4) as described OAR 123-680-1400; (b) Evidence of timely notice and communication with local taxing districts consistent with OAR 123-650-5500; and (c) A formal statement that specifies the following: (A) The county that will serve as the sponsor in the case of a multi-county RREDZ; and (B) The status of any previous or otherwise ongoing RREDZ designation in the jurisdiction(s), including but not limited to the unused portion of an exemption limitation for purposes of section (4) of this rule. (2) Subject to the accuracy and completeness of the furnished materials and any other information as the Department may request, as well as applicable laws and these administrative rules: (a) The Director will approve designation of the requested RREDZ; and (b) The Department shall issue documentation of the designation, including but not limited to establishing its: (A) Effective date, which may be as early as when the zone sponsor adopted its resolution in the case of a new RREDZ especially if requested by the applicant; and (B) Exemption limitation amount. (3) Early termination of the RREDZ under ORS 285C.245(1)(b) and (2) or (3) shall occur only if the Director issues an order to that effect, such that with a multi-county RREDZ, all of the counties must adopt a resolution requesting termination under ORS 285C.245(3) not only the sponsor. The Director shall not approve any RREDZ that corresponds to one so terminated for the next 10 years. (4) If the application is for a subsequent additional designation corresponding to an existing RREDZ under ORS 285C.353(4)(b) and (c), then the existing RREDZ ceases, and the new designation replaces it, effective on January 1 directly following the last date on which a resolution of application was adopted, so that: (a) Any authorized business firm in the previously existing RREDZ belongs to the newly designated RREDZ for the initial qualification of any property first placed in service in an assessment year immediately preceding that January-1 date (regardless of the application of authorization’s date of submission or approval); and (b) Any unused portion of the previous RREDZ’s exemption limitation under ORS 285C.353(4) ceases to exist, and only the new RREDZ’s exemption limitation, consistent with OAR 123-680-1400(3)(c), is available for future exemptions. (5) An RREDZ may set a support fee rate with a school district under ORS 285C.160 and 285C.162 as described in OAR 123-668-4000. Statutory/Other Authority: ORS 285A.075 & 285C.370 Statutes/Other Implemented: ORS 285C.350 – 285C.370 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 12-2015, f. & cert. ef. 10-5-15 OBDD 28-2010, f. & cert. ef. 6-14-10
123-680-1400 Limitation of Exempt Real Market Value Under ORS 285C.353(4), each RREDZ designation has a cap on the total value in qualified property allowed, which is cumulatively exhausted with each exempt project over the life of the designation: (1) Such value is the property’s real market value (RMV) on the assessment date of the first year that the authorized business firm may claim the exemption, not the amount exempted each year. (2) The zone sponsor shall coordinate with the county assessor to track the amount of this limitation that former/ongoing exemptions have used and the remaining, unused portion. (If the assessor later disqualifies affected property and collects the property taxes back, then the initial RMV of the disqualified property increases the unused portion for future use in the same RREDZ) (3) The exemption limitation described in this rule equals the amount specified in the resolution(s) adopted by the city, county or counties in applying for the RREDZ, and any such specified amount must be: (a) Less than or equal to the maximum permitted under ORS 285C.353(4)(d); (b) Evenly divisible by $5 million; and (c) Greater than the unused portion of the previous RREDZ’s exemption limitation with a subsequent additional RREDZ as described in OAR 123-680-1200(4). (4) If any such resolution fails to specify an exemption limitation for the RREDZ, or if two or more such resolutions comprising a joint application disagree as to the amount, then the limitation for that RREDZ defaults to the maximum permitted. (5)(a) If new qualified property of an authorized business firm first subject to exemption in a single year will exhaust the exemption limitation, then the exemption or exemptions are allowed only up to the point at which the property’s RMV equals the unused portion; and (b) In the case of two or more such firms subject to simultaneous exemptions, the assessor shall pro-rate the unused portion among them commensurate with the total value of each one’s applicable qualified property. Statutory/Other Authority: ORS 285A.075 & 285C.370 Statutes/Other Implemented: ORS 285C.350 - 285C.370 History: OBDD 12-2015, f. & cert. ef. 10-5-15 OBDD 28-2010, f. & cert. ef. 6-14-10
123-690-0001 Purpose and Scope This division of administrative rules specifies the effect of provisions under ORS 285C.400 to 285C.420, 317.124 and 317.131. As such, these administrative rules: (1) Address determinations, procedures and requirements of the up to 15 years of exemption from property taxes and of corporate excise tax credits for a facility inside a rural enterprise zone in a county experiencing particular economic hardship. (2) Do not control or bind the county assessor or Department of Revenue, and they are superseded by OAR chapter 150 in matters related to tax administration. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 285C.400 – 285C.420, 317.124 & 317.131 History: OBDD 5-2017, amend filed 11/29/2017, effective 11/29/2017 OBDD 11-2015, f. & cert. ef. 10-5-15 OBDD 29-2010, f. & cert. ef. 6-14-10
123-690-0100 Terminology OAR 123-001 (Procedural Rules) contains definitions that are used in this division of administrative rules unless the context demands otherwise. In addition: (1) Current County Wage means the finalized average annual wage, as most recently released for the Quarterly Census of Employment and Wages (QCEW) from the Oregon Employment Department, for all industries and ownerships in the county containing the Facility Site. (2) Facility Site means a location consisting of one or more parcels of land and buildings that: (a) Contain the ‘facility,’ as used in ORS 285C.400(4), and all (but not necessarily only) property of a certified business firm subject to an exemption under ORS 285C.409; and (b) Are contiguous or have comparable proximity to each other, inside the boundary of a single rural enterprise zone, but it may also include one or more ancillary locations of interrelated investment and operations inside the same zone that are specifically identified as such in the agreement under ORS 285C.403(4) between the business firm and the zone sponsor. (3) “In service” is defined in accordance with OAR 150-285-3400 , or it has the meaning used under ORS 285C.050 in the absence of an applicable occupancy permit. (4) “Sponsor” or “zone sponsor” has the same meaning as described in OAR 123-668, including but not limited to all of the zone’s cosponsors’ needing to jointly approve or exercise any and all actions under ORS 285C.400 to 285C.420. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 285C.400 – 285C.420 & 317.131 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 5-2017, amend filed 11/29/2017, effective 11/29/2017 OBDD 12-2016, f. & cert. ef. 9-16-16 OBDD 11-2015, f. & cert. ef. 10-5-15 OBDD 29-2010, f. & cert. ef. 6-14-10
123-690-2100 Requisite County/City Resolutions For purposes of resolutions adopted under ORS 285C.403(3)(a): (1) A requirement for certification is the adoption of a resolution expressly approving the exemption of facility property by the county and by any city in which the Facility Site is located, as follows: (a) Both the county and the city must adopt such a resolution if any part of the Facility Site is located in incorporated territory, but only the county must adopt such a resolution if the Facility Site is located entirely in unincorporated territory. (b) Authorization or approval of a written agreement described in OAR 123-690-2000 by formal resolution of the governing body of a city or county sponsor of the zone automatically fulfills this requirement for that city or county, as the case may be. (c) If the county or city does not sponsor the zone, it may nevertheless be a party to the written agreement in accordance with OAR 123-690-2000(2), but the necessity of a formal resolution remains. (2) Adoption may occur at any time irrespective of when the agreement is executed or of an effective date in OAR 123-690-2000(3) for the sake of then certifying the business firm. If, however, the resolution also substantially implements all or part of the agreement by the zone sponsor, as opposed to merely authorizing or endorsing execution of an otherwise operable agreement, its adoption must occur after the agreement’s execution and before the zone terminates. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 285C.403 History: OBDD 11-2015, f. & cert. ef. 10-5-15 OBDD 29-2010, f. & cert. ef. 6-14-10
123-690-2300 Applying for Certification For purposes of the application for certification under ORS 285C.403(1) and (2): (1) In order for a business firm to receive the exemption on facility property under ORS 285C.409: (a) The firm must do the following before hiring new employees at the Facility Site and before commencing any physical work, as described in OAR 123-690-4000(1)(a), on property that would be subject to the exemption: (A) Fill out the latest revision of Department of Revenue Form OR-AP-CERT, 150-310-073, Oregon Enterprise Zone Certification Application: Long-Term Rural Tax Incentive (available at oregon.gov/dor/forms/Pages/default.aspx), as completely as the firm is capable of doing; (B) Have the form signed and dated by the owner or authorized representative of the firm; and (C) Submit a signed original of the form to either the local zone manager representing the sponsor of the enterprise zone or the county assessor of the county in which the Facility Site is located, and an executed copy to the other. (b) Submission of the application form as described in subsection (a) of this section must occur before the effective date of the rural enterprise zone’s termination. (2) Submission of the application form may occur before or after any relevant resolution, commitment, written agreement, or effective date of determination that the county meets the definition under ORS 285C.400(3). (3) Estimated numbers, anticipated dates or other expectations as indicated in the application form are not binding. The business firm shall base them on the best and most current information available to it at the time and shall inform the local zone manager and county assessor in writing of any significant changes to such expectations. (4) The commitments made by the business firm (as required in the application form or otherwise during the certification process) shall be accepted at face value for purposes of certifying the firm, but such a commitment shall not relieve the firm of actually needing to meet any applicable requirement under ORS 285C.400 to 285C.420 and 307.124. (5)(a) Each facility must have its own application, even if: (A) Covered by a common agreement or by the same resolution(s) of the zone sponsor/local governments; or (B) Located at the same Facility Site as one or more other facilities. (b) A facility is not necessarily limited to a single building or structure, unless so defined in the certification application, agreement and supporting documentation. Statutory/Other Authority: ORS 285A.075 Statutes/Other Implemented: ORS 285C.403 History: OBDD 10-2023, amend filed 07/05/2023, effective 07/05/2023 OBDD 5-2017, amend filed 11/29/2017, effective 11/29/2017 OBDD 11-2015, f. & cert. ef. 10-5-15 OBDD 29-2010, f. & cert. ef. 6-14-10