reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-4800 - Sale or Leasing of Exempt Property

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.175(2)(b),
				a qualified business firm may sell or lease qualified property, and the
				exemption that is about to begin or is ongoing may continue for the remainder
				of its normal period. This rule depends on all of the following, otherwise the
				exemption is subject to denial or to disqualification for an event under ORS
				285C.240(1)(a) or
				(e) with repayment of back taxes, as
				applicable:
(1) The qualified property
			 was located at the site identified in the Application (as potentially amended)
			 when it first qualified, and it continues to be eligibly used inside the
			 enterprise zone.
(2) The purchaser
			 or lessee is an eligible business firm.
(3) Requirements in OAR
			 123-674-4000 to
			 123-674-4600 are effectively
			 satisfied, including that the combined Annual Employment of the
			 purchaser/lessee and of the originally qualified business firm equal or exceed
			 the sum of:
(a) The minimum Annual Employment
			 required of the firm in OAR
			 123-674-4600(1)(a);
			 and
(b) The annual average
			 employment of the purchaser/lessee in the zone immediately prior to the change
			 in ownership/lease.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-5000 - QUALIFIED PROPERTY- Critical Terms

Current through Register Vol. 63, No. 7, July 1, 2024
As used in 285C.050 to 285C.250 and in this division of
				administrative rules, consistent with relevant definitions in ORS Chapter 307
				and OAR 150-285-3200, unless the context
				dictates otherwise:
(1) Addition
			 includes one or both of the following as indicated by the context:
(a) The re-construction of an existing
			 building or structure to expand or enlarge its area, volume, dimensions or
			 structural capacity; or
(b) The
			 newly erected or created space, enclosure or annex of the building or
			 structure, pursuant to the re-construction described in subsection (a) of this
			 section.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-5050 - Property at Time of Zone Designation or Amendment

Current through Register Vol. 63, No. 7, July 1, 2024
Respective to an enterprise zone exemption on qualified
				property under ORS 285C.170 or
				285C.175 and the effective date
				of a zone's designation or of a boundary change that brings the property's
				location into the zone:
(1) Property
			 or its existing value may not be exempt if before such an effective date that
			 property/value was already:
(a) On the
			 assessment rolls of the county irrespective of location or of ownership/lease;
			 or
(b) Located in the zone or in
			 the process of actual construction, improvement, modification or installation
			 there, irrespective of any:
(A) Site
			 preparation or land development even if onsite and leading to construction,
			 though still needing to occur after Application consistent with OAR
			 123-674-2000(3);
			 or
(B) Activity described in OAR
			 123-674-2100(1)
			 such as demolition.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-5100 - Eligible Utilization

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of property to be exempt in an enterprise zone
				under ORS 285C.170 or
				285C.175:
(1) It must be exclusively for use in one or
			 more eligible activities described in OAR
			 123-674-1100 and not an activity
			 listed in OAR 123-674-1200(1).
(2) Consistent with section (1) of this rule,
			 some property will typically not qualify for the exemption, including but not
			 limited to the following examples:
(a)
			 Commercial fixtures and space in a retail setting;
(b) A commercially operated kitchen and
			 associated fixtures and appliances for retail food service;
(c) Entertainment, recreational and exercise
			 facilities or equipment;
(d)
			 Medical devices; or
(e)
			 Construction equipment.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-5200 - Mechanical, Personal and Unqualified Property

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of enterprise zone property to be exempt under ORS
				285C.170 or
				285C.175:
(1) Real property machinery & equipment
			 or personal property may qualify despite prior usage outside the zone, such
			 that the exempt value is based on the usual factors of appraisal, such as age,
			 deterioration and obsolescence, as well as any reconditioning, refurbishment or
			 restoration.
(2) Except in the case
			 of OAR 123-674-5300(5):
(a) Personal property or real property
			 machinery & equipment must be:
(A) Newly
			 owned or leased by the authorized business firm; or
(B) Newly brought into the county containing
			 the site of the property inside the zone.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-5300 - Buildings, Structures and Other Real Property

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of real property in an enterprise zone to be
				exempt under ORS 285C.170 or
				285C.175:
(1) The following do not qualify, unless the
			 cost of all such property collectively in a single property schedule under ORS
			 285C.225 equals or exceeds
			 $50,000 in total:
(a) New construction of or
			 additions, modifications or improvements to a building or structure;
			 or
(b) Real property machinery
			 & equipment as newly installed or as modified according to section (5) of
			 this rule.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-5400 - Property Already Entered on Rolls

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Other than the
			 qualifying value consistent with OAR
			 123-674-5300(4) or
			 (5) of later additions or modifications,
			 property already entered on the assessment roll of the county before the
			 effective date of the zone's designation or amendment of the property's
			 location into the zone is not qualified property and may not receive exemption
			 under ORS 285C.170 and
			 285C.175, in accordance with OAR
			 123-674-5050.
(2) Property that is
			 assessed in the county after the zone's designation or amendment may qualify
			 and be exempted under certain circumstances, including but not limited to the
			 following examples, which might occur in combination:
(a) Assessment occurred while in the process
			 of re/construction, modification or installation, and the taxpayer was not
			 allowed to file or simply did not apply in a timely or acceptable fashion under
			 ORS 285C.170 or
			 307.330 and
			 307.340.
(b) While an administrative or judicial
			 appeal is pending the property is assessed.
(c) The authorized business firm misses the
			 first-year filing deadline but receives the remaining years of the exemption as
			 described in OAR 123-674-6100(5)(b).
(d) A building or structure acquired from an
			 unrelated third party and authorized as described in OAR
			 123-674-2100(4)
			  (provided, of course, that the building,
			 structure, the applicable portion of it, or an improvement to it was not in use
			 or occupancy for more than a year preceding the first year of
			 exemption).
(e) As permitted by OAR
			 123-674-5200(2),
			 property:
(A) Located elsewhere in the county
			 was newly purchased and subsequently installed in the enterprise zone;
			 or
(B) Was introduced to the county
			 less than six months preceding Application, but an assessment date occurred
			 prior to its being exempted.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-5500 - Obligations for All Leases, Lessors and Lessees

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Qualified property that is not owned by
			 the authorized business firm is exempt in an enterprise zone under ORS
			 285C.185(3)
			 subject to all other applicable requirements, if used, occupied or operated by
			 the firm under a lease agreement executed no later than July 1 of the first
			 year of exemption on the leased property under ORS
			 285C.175.
(2) The term of the lease must also extend
			 until at least the end of the tax year that begins in the last exemption year,
			 unless the qualified business firm will or does assume ownership of the
			 property by such time. In certain cases where the term of a lease is
			 technically too short, mitigating circumstances include but are not limited to
			 where:
(a) The firm has the option to
			 unilaterally renew the lease; or
(b) The firm:
(A) Retains effective prerogatives of
			 ownership under an unconventional or nontraditional lease that serves mainly as
			 a financial instrument; and
(B)
			 Would have an unfettered right to retain title to the property in the event
			 that the lease were not mutually renewed before the expected end of the
			 exemption period.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-5900 - Property at Time of Zone Termination

Current through Register Vol. 63, No. 7, July 1, 2024
OAR 123-650-9500 to 123-650-9700 address treatment of qualified
				property in an enterprise zone that has terminated.
Statutory/Other Authority: ORS
				  285A.075 &
				  285C.060(1)
Statutes/Other Implemented: ORS
				  285C.175 &
				  285C.245
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6000 - FILING & COMPLIANCE - Exemption for Property Not Yet In Service

Current through Register Vol. 63, No. 7, July 1, 2024
Under ORS
				285C.170 qualified property of
				an actively authorized business firm in the enterprise zone is exempt from
ad valorem
taxation for up to two years, such that:
(1) Consistent with OAR
			 123-674-6100(4),
			 this exemption precedes and complements the one under ORS
			 285C.175, in that:
(a) It applies only to property that is not
			 yet placed in service before the (January-1) assessment date; and
(b) The property is thus not qualified to
			 start the three- to five-year exemption period in the present assessment year,
			 even while the firm may have begun an exemption period on other
			 property.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6100 - Mandatory First-year Claim with Property Schedule

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of an enterprise zone exemption on qualified
				property under ORS 285C.175:
(1) The authorized business firm:
(a) Must file the latest revision of the
			 following Department of Revenue forms with the county assessor under ORS
			 285C.220 and
			 285C.225 to begin the exemption
			 period:
(A) 150-310-075, Oregon Enterprise
			 Zone Exemption Claim; and
(B)
			 150-310-076, Oregon Enterprise Zone Property Schedule (as an attachment that
			 lists and identifies the property to be exempt);
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6200 - Filing Latter-year Claims

Current through Register Vol. 63, No. 7, July 1, 2024
For qualified property to continue to be exempt in an
				enterprise zone throughout the entire period under ORS
				285C.175:
(1) The qualified business firm must file
			 annually under ORS 285C.220:
(a) Using the latest revision of Department
			 of Revenue form 150-310-075,
Oregon Enterprise Zone Exemption
			 Claim
;
(b) With the county
			 assessor and a copy to the zone sponsor;
(c) On or before April 1 directly after every
			 assessment year of exemption; and
(d) In addition to the first-year filing
			 described in OAR 123-674-6100.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6300 - Disqualification of Particular Property

Current through Register Vol. 63, No. 7, July 1, 2024
A qualified business firm does not lose its ongoing enterprise
				zone exemption under ORS
				285C.175 on all qualified
				property if only certain property fails to satisfy a relevant
				requirement:
(1) Disqualification
			 (including back taxes) shall ensue under ORS
			 285C.240 only on such property,
			 and the one-year payback of tax savings under ORS
			 285C.240(6)
			 does not apply
(2) Such
			 disqualification pertains when the exempt property no longer satisfies a
			 relevant criterion under ORS
			 285C.175,
			 285C.180,
			 285C.185 or
			 285C.190, including but not
			 limited to property during an exemption year that is:
(a) Removed from the enterprise
			 zone;
(b) Sold, exchanged or leased
			 to another business firm, except as described in OAR
			 123-674-4800;
(c) Used ineligibly or by an ineligible
			 business firm in violation of OAR
			 123-674-5100; or
(d) Not actually in use or occupancy
			 (notwithstanding its being in service) for at least 180 consecutive days
			 concluding in the preceding exemption year.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6400 - General Firm Disqualification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Loss of
			 exemption under ORS 285C.175 applies to all
			 qualified property of a business firm that is exempt in the year when an event
			 occurs, for which notice is due under ORS
			 285C.240(1)(b), (c) or
			 (d), including but not limited to:
(a) Substantial curtailment, consistent with
			 OAR 123-674-4600;
(b) Failure to satisfy an applicable local
			 additional requirement, according to OAR
			 123-668-2000 to
			 123-668-2500, and pursuant to
			 written notification to the assessor from the zone sponsor in the absence of
			 notice by the firm under ORS
			 285C.240(1)(d);
(c) Noncompliance with any general law in
			 accordance with OAR 123-674-7200 to
			 123-674-7250;
(d) Not meeting applicable criteria in OAR
			 123-674-4300 for purposes of a
			 zone sponsor's waiver; or
(e) What
			 is described in OAR 123-674-0500(2)
			 for the requirements specific to an extended abatement.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6600 - Applicability of Payback Provisions

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.240(6) and
				OAR 123-674-6600 to
				123-674-6630, a qualified
				business firm's avoidance of disqualification through payment to the zone
				sponsor of the firm's tax savings for one year is allowed, only if:
(1) The firm fails to meet an employment,
			 compensation, waiver, locally established condition or other requirement under
			 ORS 285C.240(1)(b), (c) or
			 (d), and not for any requirement pertaining
			 to particular qualified property in OAR
			 123-674-6300 or to the firm's
			 eligibility under ORS
			 285C.135;
(2) The firm provides written notice under
			 ORS 285C.240 to the zone sponsor or
			 the county assessor by not later than July 1 of the year following the year
			 that failure as described in section (1) of this rule occurred consistent with
			 OAR 123-674-6400(2);
(3) The firm maintains the business
			 operations pertaining to the qualified property, unless the firm can
			 demonstrate that any discontinuation (shutdown) is only temporary;
(4) The firm has not previously used ORS
			 285C.240(6) for
			 any failure covered by section (1) of this rule to avoid disqualification of
			 the same exemption, respective to property actually first qualifying in the
			 same year, but not in other years even if covered by the same authorization and
			 no longer exempt; and
(5) The firm
			 provides written proof to the county assessor that it has made a nonrefundable
			 payment of the full amount of the preceding year's tax savings to the zone
			 sponsor, not later than August 31 of the year following:
(a) The exemption year in which the failure
			 occurred; or
(b) The fourth year of
			 exemption, in the case of failure to meet a requirement for an additional two
			 years of exemption under ORS
			 285C.160, during (only) one of
			 the first four exemption years.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6610 - Payment of Tax Savings

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6620 - Distribution of Payment among Cosponsors

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  285A.075 &
				  285C.060(1)
Stats. Implemented: ORS
				  285C.240
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6630 - Utilization of Payments

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6880 - Deferral during Recession

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.203 to defer the standard
				enterprise zone exemption, during which time the exemption is suspended and an
				authorized or qualified business firm pays taxes on qualified property:
(1) The firm may avoid denial or
			 disqualification for substantial curtailment or other noncompliance (see OAR
			 123-674-4100,
			 123-674-4600,
			 123-674-6100 and
			 123-674-6400).
(2) The total cost of the investment,
			 consistent with OAR 123-674-4300(5)(a) and
			 (b), must equal or exceed the applicable
			 amount under ORS 285C.203(1)(a)(B).
(3) If electing to do so, the zone sponsor
			 needs to take preliminary action to grant the deferral, such as a formal
			 notification from the local zone manager to the firm, that pending the
			 resolution(s) in section (5) of this rule, declares:
(a) Whether the exemption would be suspended
			 for one year or two consecutive years; and
(b) The minimum level of employment of the
			 firm, which may even be less than Existing Employment (but must be more than
			 zero), that is to be maintained during:
(A)
			 The suspension period; and
(B) The
			 exemption period remaining post-suspension, if allowed as such by the
			 sponsor.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-6885 - Additional Conditions with Deferral

Current through Register Vol. 63, No. 7, July 1, 2024
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)
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7200 - Special Terminology

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7210 - Declarations and Responsibilities

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7220 - Effect of Event of Noncompliance

Current through Register Vol. 63, No. 7, July 1, 2024
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).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7230 - Materiality

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7240 - Cure

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7250 - Interpretation

Current through Register Vol. 63, No. 7, July 1, 2024
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?
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7700 - First-Source Coverage

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7710 - First-Source Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7720 - Handling Exemption Claims

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-7730 - Allowing Late Execution of First-Source Agreement

Current through Register Vol. 63, No. 7, July 1, 2024
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).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-8000

Current through Register Vol. 63, No. 7, July 1, 2024
Statutory/Other Authority: ORS
				  285A.075 &
				  285C.060(1)
Statutes/Other Implemented: ORS
				  285C.175
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-8100

Current through Register Vol. 63, No. 7, July 1, 2024
Statutory/Other Authority: 285C.060(1) & ORS
				  285A.075
Statutes/Other Implemented: ORS
				  285C.140,
				  285C.175,
				  285C.245 &
				  285C.255
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-8200

Current through Register Vol. 63, No. 7, July 1, 2024
Statutory/Other Authority: ORS
				  285A.075 &
				  285C.060(1)
Statutes/Other Implemented: ORS
				  285C.140,
				  285C.175 &
				  285C.245
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-8300

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  285A.075 &
				  285C.060(1)
Stats. Implemented: ORS
				  285C.175 &
				  285C.245
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 680 - RURAL RENEWABLE ENERGY DEVELOPMENT ZONES › Section 123-680-0001 - Purpose and Scope

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 680 - RURAL RENEWABLE ENERGY DEVELOPMENT ZONES › Section 123-680-1000 - Basic Points about RREDZs

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 680 - RURAL RENEWABLE ENERGY DEVELOPMENT ZONES › Section 123-680-1200 - Designation of a RRED Zone

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 680 - RURAL RENEWABLE ENERGY DEVELOPMENT ZONES › Section 123-680-1400 - Limitation of Exempt Real Market Value

Current through Register Vol. 63, No. 7, July 1, 2024
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).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 680 - RURAL RENEWABLE ENERGY DEVELOPMENT ZONES › Section 123-680-1600 - Further Distinctions from an Enterprise Zone Exemption

Current through Register Vol. 63, No. 7, July 1, 2024
For an RREDZ exemption, in comparison with a business firms'
				using an enterprise zone:
(1) The
			 application for authorization shall give special attention to characterizing
			 the proposed investment in qualified property, clarifying how it relates to
			 renewable energy, and estimating its real market value by January 1 of the
			 first full calendar year of operations
(2) In order to qualify and be exempt, the
			 property of the firm must effectively and substantively correspond to the
			 description in the application, equivalent to OAR
			 123-674-1700(2).
(3) For purposes of a business firm's
			 receiving authorization and then qualifying:
(a) An "eligible business firm" under ORS
			 285C.135 relates only to such
			 operations or business activities that are engaged in renewable
			 energy.
(b) The "employment of the
			 firm" under ORS 285C.200 and
			 285C.210:
(A) Relates only to employees engaged a
			 majority of their time in eligible renewable energy operations within the
			 RREDZ.
(B) Satisfies requirements
			 for the addition of one or more employees respective to the existing number of
			 employees, who work throughout the entire city, county or counties, as
			 applicable.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 690 - LONG-TERM RURAL ENTERPRISE ZONE INCENTIVES › Section 123-690-0001 - Purpose and Scope

Current through Register Vol. 63, No. 7, July 1, 2024
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
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 690 - LONG-TERM RURAL ENTERPRISE ZONE INCENTIVES › Section 123-690-0100 - Terminology

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 690 - LONG-TERM RURAL ENTERPRISE ZONE INCENTIVES › Section 123-690-2000 - LOCAL APPROVAL - Written Agreement

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of the written agreement between a certified
				business firm and the sponsor of the rural enterprise zone under ORS
				285C.403(3)(c)
				and(4):
(1) The agreement is to include but is not
			 limited to the following:
(a) Acknowledgment
			 of the planned or pending application for certification under ORS
			 285C.403(1) and
			 (2);
(b) Concise description of the firm's
			 proposed investments, Facility Site and workforce;
(c) Specification of the obligations that the
			 proposed investments and workforce must satisfy under ORS
			 285C.412, which the agreement in
			 no way supersedes;
(d)
			 Identification of all the parties to the agreement and their
			 representatives;
(e) Zone sponsor's
			 explicit approval for the firm to receive the exemption under ORS
			 285C.409 on qualifying facility
			 property;
(f) Provision under ORS
			 285C.403(4)(a)
			 for the number of consecutive years that comprise the period of exemption under
			 ORS 285C.409(1)(c),
			 beginning in the year directly after the facility is placed in service:
(A) Shall be not less than 7 and not more
			 than 15 years (but it is only 7 years if nothing is said on the matter);
			 and
(B) May adjust at the election
			 of the business firm or upon fulfillment of a certain condition or criterion,
			 such that it:
(i) Expires early after at least
			 seven years but before the stated number of years, at which point statutory or
			 local additional requirement are no longer in effect or enforceable under ORS
			 285C.420 or otherwise;
			 or
(ii) Extends a certain number of
			 years beyond the stated number of years but not to more than 15 years in total;
			 and
(g) With
			 respect to additional conditions or requirements by the zone sponsor under ORS
			 285C.403(2)(e) and
			 (4)(c) according to OAR
			 123-668-2000(1),
			 either:
(A) Indication that the sponsor is not
			 imposing or requesting any such condition or requirement; or
(B) Specification of any such condition or
			 requirement, in accordance with OAR
			 123-668-2000 to
			 123-668-2500, including but not
			 limited to standards and methods for demonstrating satisfaction of the
			 condition or requirement, as well as consequences of noncompliance, such that
			 the business firm expressly acknowledges when noncompliance would entail
			 retroactive disqualification of the exemption, termination of the remaining
			 exemption period, or an alternative consequence.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 690 - LONG-TERM RURAL ENTERPRISE ZONE INCENTIVES › Section 123-690-2100 - Requisite County/City Resolutions

Current through Register Vol. 63, No. 7, July 1, 2024
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.