justicedao/ipfs_state_laws huggingface dataset:
123-674-6610 Payment of Tax Savings For purposes of the payment by a qualified business firm described in OAR 123-674-6600(5): (1) The firm shall pay to the sponsor of the enterprise zone an amount equal to the additional taxes due, as the county assessor computed under ORS 285C.175(7), on all of the qualified property receiving the exemption. (2) The sponsor of the enterprise zone is responsible for enabling the firm to make the payment, by doing the following in a timely manner: (a) Issuing an invoice for such payment to the firm (as necessary); (b) Receiving such moneys; and (c) Issuing a receipt or equivalent evidence of the amount paid by the firm. (3) In collecting, invoicing, holding or spending any money paid by the firm, the zone sponsor shall establish the necessary accounts, special funds, procedures or documentation in accordance with ORS chapter 294 and applicable local laws. (4) If the county assessor does not receive proof that sufficient and timely payment has been made by the firm, the assessor shall disqualify the exemption or exemptions covered by the requirement consistent with OAR 123-674-6400(3)(b). (5) If the assessor later disqualifies the firm respective to the same exemption, the assessor shall reduce the back taxes by any amount previously paid in accordance with this rule. Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.240 History: OBDD 27-2010, f. & cert. ef. 6-14-10
123-674-6620 Distribution of Payment among Cosponsors In the case of an enterprise zone sponsor comprising two or more city or county governments or port districts: (1) Any cosponsor may act as the initial depository for collecting the qualified business firm’s payment as described in OAR 123-674-6610 and providing the firm with the requisite proof of payment, but at least one cosponsor must do so. (2) The cosponsors may create joint mechanisms and arrangements to receive, hold or use such payments. (3) The cosponsors may distribute the amount of any such payment among themselves through any mutually agreed method or formula, including but not limited to proportional receipt only by cosponsors that levy taxes where the property is located. (4) If distribution does not happen within six months of receipt of payment, unless pending a joint effort among the cosponsors as described in OAR 123-674-6630, the government or entity holding the funds shall distribute the full amount in equal portions to each city, port or county government that sponsors the zone without assessing any administrative fee. If more than one county sponsors the zone, then the cosponsors in the county containing the qualified property shall receive and divide among themselves not less than half of the total payment. (5) There is no obligation to maintain or repeat for future payments any of the sponsor’s elections and methods utilized in accordance with this rule for a given payment. Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.240 History: OBDD 27-2010, f. & cert. ef. 6-14-10
123-674-6630 Utilization of Payments In accordance with ORS 285C.240(6)(b), the expenditure of moneys collected from a qualified business firm shall benefit residents of the enterprise zone and its immediate vicinity, such that: (1) For a rural zone, the immediate vicinity will generally encompass (but is not necessarily limited to) the entire incorporated and urban growth area of any city sponsoring the zone, unless the city is relatively large, and only some parts of the zone boundary are in or near the city. (2) Public, public/private or community-based activities, efforts or programs that acceptably serve residents of the zone and its local area include but are not limited to: (a) Job training, placement, skill development, career counseling and similar programs predominately involving such residents; (b) Better educational opportunities, facilities and so forth that serve such residents; (c) Planning, analyses or support for infrastructure, public safety or other public/community services or facilities that have the potential to stimulate commerce and employment growth in association with the zone; (d) Programs that assist with financing or other matters for businesses largely started by or employing such residents; (e) Improvements to environmental conditions, recreational resources or other qualities of the community; or (f) Reasonable contributions to the management, marketing or other needs of the enterprise zone itself. (3) Combining these moneys with funds obtained from authorization filing fees or from other resources associated with the enterprise zone (see OAR 123-668), or otherwise belonging to the local community is allowable. (4) If the payment per cosponsor is less than $5,000, the zone sponsor may: (a) Delay spending the moneys for an indefinite period of time, pending complementary opportunities or resources; and (b) Allocate the moneys to existing programs and projects that are likely to benefit such residents, even if not exclusively. (5) If the payment per cosponsor is between $5,000 and $25,000, the zone sponsor may: (a) Postpone spending the moneys for up to two years; and (b) Allocate the moneys to existing programs and projects, but the sponsor shall make reasonable efforts to ensure that relevant residents in particular are beneficiaries of additional expenditures. (6) If the payment per cosponsor exceeds $25,000, the zone sponsor shall see that the moneys go to ongoing programs, special projects and so forth, but only if such expenditures have a direct and particular impact on relevant residents. (7) There is no obligation to maintain or repeat for future payments any of the elections and methods utilized in accordance with this rule for a given payment. Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.240 History: OBDD 43-2024, minor correction filed 10/17/2024, effective 10/17/2024 OBDD 27-2010, f. & cert. ef. 6-14-10
123-674-6885 Additional Conditions with Deferral In order for an authorized or qualified business firm to have its exemption under ORS 285C.175 suspended and then resume according to OAR 123-674-6880, though not directly provided under ORS 285C.203, a zone sponsor might impose conditions on the firm according to OAR 123-668-2000(2)(d): (1) As specified in the resolution(s) granting the suspension in terms of the obligations on the firm and respective contingencies. (2) That are enforced primarily through the sponsor’s revocation of the suspension or decisions described in OAR 123-674-6880(10). Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.105(1)(i), 285C.203, 285C.225(1), 285C.230(2), 285C.235(2) & 285C.240(1) History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 8-2020, adopt filed 08/12/2020, effective 08/12/2020
123-674-7200 GENERAL LAWFULNESS — Terminology For purposes of OAR 123-674-7200 to 123-674-7250, with respect to an eligible business firm compliance with other laws under ORS 285C.200(1)(f): (1) Determination means either of the following: (a) A rightfully available written admission by the firm of a Noncompliance; or (b) The issuance of an order, ruling or similar action by a duly empowered court, regulatory authority or similar entity that is: (A) An official finding of Noncompliance that has the force of law under the jurisdiction of the court, regulatory authority or similar entity; and (B) The final action by the particular regulatory or judicial process, even if prior to potential appeals. (2) Event of Noncompliance means a Determination corresponding to an Illegal Act, for which the underlying Noncompliance is both: (a) Material, as described in OAR 123-674-7230; and (b) Not cured in accordance with OAR 123-674-7240. (3) Illegal Act means an action, omission, chain of occurrences or similar failings by the firm or by an officer or agent in the conduct of the firm’s operations and activities, effectively occurring after the Application but before January 1 of the last year of exemption, that cause the Noncompliance corresponding to the relevant Determination. (An Illegal Act may also result from Noncompliance with a Determination related to an earlier act) (4) Noncompliance means a violation of a law, as enacted by one of the following, or the violation of any of the rules or regulations duly promulgated under such law: (a) The United States Congress; (b) The Oregon Legislative Assembly; or (c) The governing body of a city or county that sponsors the enterprise zone. (5) Substantial Falsification means that information in an enterprise zone form, filing or associated documentation by the firm, subject to declaration under penalties of false swearing, does one or both of the following: (a) Misreports or omits required information, such that the enterprise zone exemption would have been denied or disqualified had the information been correctly or completely reported, which by itself shall be considered an Illegal Act in addition to any penalties resulting from false swearing under ORS 305.990; or (b) Contradicts OAR 123-674-7210(1), in that at the time of the relevant declaration, the firm failed to disclose an Illegal Act, of which it should reasonably have been aware, including but not limited to one that is pending a Determination at the time of authorization. Statutory/Other Authority: 285C.060(1), 285C.200(7) & ORS 285A.075 Statutes/Other Implemented: ORS 285C.200 History: OBDD 7-2017, amend filed 11/29/2017, effective 11/29/2017 OBDD 14-2016, f. & cert. ef. 9-16-16 OBDD 15-2012, f. & cert. ef. 8-15-12 OBDD 27-2010, f. & cert. ef. 6-14-10
123-674-7210 Declarations and Responsibilities (1) Any Department of Revenue form for an enterprise zone tax abatement shall also have the firm declare that it is in compliance with applicable laws described in OAR 123-674-7200(4), as part of the declaration made under penalties of false swearing (as to the truth and correctness of the form or document under ORS 305.810 and 305.815). (2) Without clear evidence of a Determination: (a) The county assessor is under no obligation to undertake any effort for purposes of ORS 285C.200(1)(f); and (b) The exemption on qualified property of an otherwise qualified business firm is unaffected. (3) Regardless of expertise or jurisdiction, any entity or person may present evidence of a Determination to the county assessor. Statutory/Other Authority: ORS 285A.075, 285C.060(1) & 285C.200(7) Statutes/Other Implemented: ORS 285C.125 & 285C.200 History: OBDD 15-2012, f. & cert. ef. 8-15-12 OBDD 27-2010, f. & cert. ef. 6-14-10
123-674-7220 Effect of Event of Noncompliance Upon an Event of Noncompliance: (1) In the case where an authorized business firm is not yet qualified, the county assessor shall deny exemption under ORS 285C.170 or 285C.175. (2) In the case where the firm is receiving or has received the exemption, the Event of Noncompliance shall cause retroactive disqualification (see OAR 123-674-6400). (3) In response to or in anticipation of such denial or disqualification, the assessor shall give notice that: (a) Is sent to the firm and is copied to the zone sponsor, the Department of Revenue and the Department; (b) Provides the firm with an explanation of the action and includes copies or descriptions of the evidence for the Determination; and (c) Explains how the firm may appeal the action, anticipated action or tax collections to the Tax Court under ORS 305.404 to 305.560, for which the firm’s right to directly do so is in no way infringed by this or any administrative rule or prevented under ORS 285C.200(7). (4) The county assessor may reverse a decision or action in section (1) or (2) of this rule, for reconsideration of an issue listed in OAR 123-674-7250(1) or a successful appeal that negates the Determination. As necessary to effect a reversal for this section, the assessor may reinstate the exemption and refund taxes paid on qualified property to the firm consistent with provisions of ORS Chapter 311. (5) If the Determination is appealed by the business firm through administrative or judicial channels under the law in question, then the assessor may indefinitely suspend disqualification in section (2) of this rule, such that: (a) If the business firm prevails in the appeal, then the exemption is unaffected; or (b) If the business exhausts, withdraws or effectively fails in its pursuit of such appeal, then the action takes effect. In such a case, the assessor may add interest to any back taxes during the intervening period for the appeals process, until the next general property tax roll, consistent with provisions of ORS Chapter 311. (6) In addition, if the firm is taking good faith actions to fully cure the Noncompliance in accordance with OAR 123-674-7240, the firm may make a one-year (nonrefundable) payment in lieu of disqualification in section (2) of this rule, as described in OAR 123-674-6600 to 123-674-6630, while the effectiveness of such cure is still pending. Statutory/Other Authority: 285C.060(1), ORS 285A.075 & 285C.200(7) Statutes/Other Implemented: ORS 285C.125 & 285C.200 History: OBDD 8-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 14-2016, f. & cert. ef. 9-16-16 OBDD 15-2012, f. & cert. ef. 8-15-12 OBDD 27-2010, f. & cert. ef. 6-14-10
123-674-7230 Materiality An eligible business firm’s Noncompliance is material for purposes of ORS 285C.200(1)(f), only if all of the following are true: (1) Zone-Applicable . It is related to or part of actual operations of and by the business firm within the enterprise zone boundary, including firm-wide activities that actually influence affairs in the zone, as well as elsewhere that the firm operates, such that: (a) The Illegal Act(s) might still occur outside the zone and be material if derivable from or directly beneficial to operations of the firm in the zone; but (b) Even if the Determination circumstantially indicates illicit intent by firm personnel or decisions, it is still immaterial, if lacking evident effect on tangible activities or behavior at zone locations. (2) Significant . It has or could conceivably harm, threaten, disrupt or undermine any of the following: An individual person, fair and honest commerce, government revenue collection, others’ property rights, environmental protection, public health and safety, the general welfare and so forth, in contrast to a Noncompliance that results only in inconveniences ( e.g. , parking violations), aesthetical problems ( e.g. , poor landscape maintenance), etc . (3) Substantive . It relates to the actual behavior or effects that the law in question is intended to control or prevent, as opposed to failings or missteps in terms of procedural matters, data reporting or similar technicalities, unless such failings or missteps exhibit willfulness, perniciousness or a history of repetition. Statutory/Other Authority: ORS 285A.075, 285C.060(1) & 285C.200(7) Statutes/Other Implemented: ORS 285C.200 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 7-2017, amend filed 11/29/2017, effective 11/29/2017 OBDD 15-2012, f. & cert. ef. 8-15-12 OBDD 27-2010, f. & cert. ef. 6-14-10
123-674-7240 Cure As a consequence of actions taken by an eligible business firm in response to a Determination, it may still comply with the law and, in effect, cure the Noncompliance for purposes of ORS 285C.200(1)(f), such that: (1) A Noncompliance is not curable if, in the presence of clear and convincing evidence, the Illegal Act in question is: (a) Heinous, reckless or knowingly perpetrated or allowed to happen as a matter of firm policy; or (b) Committed within five years of a previous determination relating to the same or similar violation of the law, regardless if the prior violation occurred: (A) Before authorization; (B) At a location outside the enterprise zone; or (C) Under another U.S. state’s or locality’s laws or regulations. (2) A Noncompliance is also incurable if the total monetary penalty as described in subsection (3)(a) of this rule exceeds a level publicly declared for purposes of this rule and established by the zone sponsor before the Determination became final. According to stipulations in the sponsor’s declaration, this level or levels shall be equal to or greater than: (a) For a fine or fines levied by a regulatory agency under a single citation or for closely related violations, $1,000,000; and (b) Overall, including but not limited to court-imposed damages, $5,000,000. (3) A Noncompliance, except as precluded by section (1) or (2) of this rule, may be cured insofar as the firm fully and clearly documents or demonstrates for the county assessor that: (a) All fines, damages and so forth arising from the Determination have been paid in full, according to the final regulatory or judicial assessment imposed; (b) The firm promptly submitted to and fulfilled all other applicable penalties and has taken or has demonstrable plans to take all other actions, as required by the court, regulatory authority or similar entity; (c) The circumstances that led to the Noncompliance have been eliminated and resolved, such that further Noncompliance by the firm of a comparable or more serious nature is not expected to occur; and (d) It or associated entities have undertaken reasonable efforts to compensate other substantially harmed parties uninvolved with any court action. (4) The decision to consider a Noncompliance cured shall be conclusive and not subject to ongoing efforts by the firm or continual verification. Statutory/Other Authority: ORS 285A.075, 285C.060(1) & 285C.200(7) Statutes/Other Implemented: ORS 285C.200 History: OBDD 8-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 15-2012, f. & cert. ef. 8-15-12 OBDD 27-2010, f. & cert. ef. 6-14-10
123-674-7250 Interpretation With respect to the interpretation of OAR 123-674-7200 to 123-674-7250 for purposes of ORS 285C.200(1)(f): (1) There are five primary issues related to the conclusion that there is an Event of Noncompliance: (a) Is there a Determination as defined? (b) Did the Illegal Act occur as defined? ..., after Application? (c) Is the Noncompliance of a material nature? (d) Is the Noncompliance curable ..., and if so, has it been cured?; or (e) Has there been Substantial Falsification, and what are the implications of it? (2) In deciding whether there is an Event of Noncompliance, the county assessor may do as follows at the assessor’s initiative or in response to issues raised by a business firm’s response to notice in OAR 123-674-7220(3): (a) The assessor may submit the question at issue to the sponsor of the enterprise zone whether through the local zone manager or otherwise, such that: (A) The submission is made in writing with a summary of the matter and copies sent to the affected business firm, the Department of Revenue and the Department; and (B) The assessor may consider a written decision from the zone sponsor only within a prescribed period not exceeding 60 days after the submission. (b) Either in lieu of or subsequent to the request of the zone sponsor, the assessor may submit the question or questions to the Director, such that: (A) The submission is in writing with a summary of the matter, and the affected business firm, the Department of Revenue and the zone sponsor receive copies; (B) The assessor certifies whether a conclusive response by the Director shall bind the assessor’s action in OAR 123-674-7220; (C) The Director may request additional information from the assessor, the firm, the sponsor, the Department of Revenue or the Department of Justice; and (D) The Director shall respond in writing to the question or questions submitted by the assessor, who shall treat it as official state interpretation of this division of administrative rules. Statutory/Other Authority: ORS 285A.075, 285C.060(1) & 285C.200(7) Statutes/Other Implemented: ORS 285C.200 History: OBDD 15-2012, f. & cert. ef. 8-15-12 OBDD 27-2010, f. & cert. ef. 6-14-10
123-674-7700 FIRST SOURCE HIRING AGREEMENTS — Coverage For purposes of an authorized or qualified business firm’s entering into a First Source Hiring Agreement in an enterprise zone: (1) Contact agency means the entity that represents publicly funded job training providers, consistent with OAR 123-070, which is exclusively the local office of Worksource Oregon (State Employment Department). (2) The agreement shall apply to all of the firm’s sites of operation within the enterprise zone but only for that zone, except for job openings that do not matter directly under ORS 285C.050 and 285C.200 (see OAR 123-674-0200). (3) Whenever the firm intends to fill a job opening with someone, who in a voluntary, temporary, part-time or other capacity, has been working at the business or job site for at least 30 days prior to closure date of the job opening: (a) The firm must indicate this situation and include the name of the prospective hire in its notification to the contact agency. (b) With receipt of such notification, the contact agency is in no way obligated to send job applicants. 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: OBDD 7-2017, amend filed 11/29/2017, effective 11/29/2017 Renumbered from 123-070-2100 by OBDD 31-2010, f. 6-30-10, cert. ef. 7-1-10 EDD 1-2005, f. & cert. ef. 2-25-05 EDD 3-2000, f. & cert. ef. 2-1-00
123-674-7710 First-Source Procedures (1) A Firm/applicant shall enter into an agreement as described in OAR 123-070 either: (a) After the local zone manager approves the application for authorization as provided in 123-674-2300(8)(d); (b) Before hiring new employees to qualify under ORS 285C.200; or (c) Both as possible. (2) The local zone manager shall: (a) Advise every Firm/applicant to promptly seek such an agreement; (b) Notify the contact agency about the Application and about how to contact the business firm; and (c) See that the contact agency receives a copy of the completed Approval Form and Application consistent with OAR 123-674-2500(5)(b). (3) Upon learning of the Firm/applicant, the contact agency shall arrange an opportunity for it to timely execute an agreement. A Firm/applicant has the right to initiate such contact and to enter promptly into an agreement. (4) The contact agency shall: (a) Provide a copy of each executed agreement to the respective local zone manager within 10 business days of entering into it with a Firm/Applicant; or (b) Notify the local zone manager of any problem that arises in association with executing it. (5) The local zone manager shall: (a) See that each authorized business firm has entered into a timely, valid and accurate agreement, in accordance with OAR 123-070; (b) Inform the county assessor under ORS 285C.215(2)(a) of any such firm that might have failed to enter into such an agreement; and (c) Instruct business firms of their obligations under the agreement, as appropriate or necessary, including but not limited to requests by the contact agency or any publicly funded job training provider. 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: OBDD 8-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 14-2016, f. & cert. ef. 9-16-16 Renumbered from 123-070-2200 by OBDD 31-2010, f. 6-30-10, cert. ef. 7-1-10 EDD 1-2005, f. & cert. ef. 2-25-05 EDD 3-2000, f. & cert. ef. 2-1-00, Renumbered from 123-070-0370 EDD 1-1996, f. 2-28-96, cert. ef. 3-1-96 Reverted to EDD 8-1990, f. 4-13-90, cert. ef. 4-14-90 EDD 3-1992(Temp), f. 3-12-92, cert. ef. 3-13-92 Reverted to EDD 8-1990, f. 4-13-90, cert. ef. 4-14-90 EDD 22-1990(Temp), f. & cert. ef. 8-9-90 EDD 8-1990, f. 4-13-90, cert. ef. 4-14-90 EDD 7-1989(Temp), f. & cert. ef. 10-17-89