OAR 123-668-2000 to 123-668-2500 govern the situations
described in sections (1) and (2) of this rule, in which a business firm shall
satisfy additional, locally imposed conditions or requirements in an enterprise
zone:
(1) The written agreement by a
certified business firm with the zone sponsor for the long-term rural tax
incentive under ORS
285C.403(3)(c)
and described in OAR
123-690-2000.
(2) Standard property tax exemptions in OAR
123-674 involving:
(a) A written agreement for
the extended
abatement of four or five consecutive years in total under ORS
285C.160 between the zone
sponsor and an authorized business firm, consistent with OAR
123-674-0700;
(b) Adoption of
sponsor resolution(s), by which the statutorily required increase in zone
employment of the firm is waived under ORS
285C.155 and
285C.200(2),
including criteria under ORS
285C.205 as applicable and the
sponsor's requisite setting of a minimum level of employment, in accordance
with OAR
123-674-4300;
(c) A policy
and standards adopted by the sponsor of an urban enterprise zone under ORS
285C.150 affecting all
authorized business firms, as addressed in OAR
123-668-2500 and documented with
approval of the
application for authorization; or
(d) A suspension of the exemption and its
resumption with or without a reduced level of required employment under ORS
285C.203, inasmuch as the zone
sponsor may impose conditions in accordance with OAR
123-674-6885.
(3) Respective to sections (1) and
(2) of this rule:
(a) The absence of any such
stipulated requirement in an agreement, resolution or other such instrument
conveying a business firm's tax abatement or benefit suffices as proof that the
abatement or benefit is not contingent on satisfaction of any additional,
locally imposed condition; though, it is advised that the instrument clearly
say as much;
(b) It is incumbent on
the zone sponsor to take the actions necessary to consistently implement,
monitor and enforce such conditions, additional requirements or policies on and
with any applicably affected business firm;
(c) The county assessor is excused from any
duty or obligation to track or determine satisfaction by a business firm with
relevant local criteria or conditions set by zone sponsor; and
(d) The assessor shall enforce any such
additional requirement through denial or disqualification of the exemption
pursuant only to:
(A) Timely notice by a
qualified business firm or an owner of qualified property leased by the
qualified business firm under ORS
285C.240(1)(d);
or
(B) Written request from the
zone sponsor to take such action accompanied by documentation or evidence of
the firm's noncompliance and of how that effectively invalidates the firm's
abatement of property taxes.
(4) Subsection (3)(d) of this rule does not
affect implementation or enforcement through loss of exemption as a consequence
of noncompliance by a business firm or of property with an applicable
requirement under state law as set forth in ORS
285C.050 to
285C.250 or
285C.400 to
285C.420, based on information
or evidence from the firm or any other source, including but not limited to:
(a) Average employee compensation or wages of
new employees of the firm under ORS
285C.160(3),
regardless of proper stipulation of any such requirement in the written
agreement entered into by the firm and the sponsor;
(b) The investment minimum under ORS
285C.200(2)(b)(A);
or
(c) Minimum number of employees
of the firm set the zone sponsor under ORS
285C.155 or
285C.203 in lieu of ORS
285C.200(1)(c)
and related provisions under ORS
285C.210.
(5) Consistent with OAR
123-688-1100(1)(d)
and (2), the sponsor of an enterprise zone shall inform and update the
county
assessor, Department of Revenue, local publicly funded job training providers
or their contact agency for first source hiring agreements as relevant, and the
Department about any such condition or additional requirement in section (2) of
this rule that is normally sought, including but not limited to any change in
an adopted policy, criteria or methods to be used in implementing ORS
285C.150,
285C.155,
285C.160,
285C.203 or
285C.205.
Notes
Or. Admin. R.
123-668-2000
OBDD 26-2010, f. &
cert. ef. 6-14-10;
OBDD
13-2015, f. & cert. ef.
11/12/2015;
OBDD
8-2017, amend filed 11/29/2017, effective
11/29/2017;
OBDD
9-2020, amend filed 08/12/2020, effective
8/12/2020;
OBDD
13-2023, amend filed 07/05/2023, effective
7/5/2023
Statutory/Other Authority: ORS
285A.075 &
285C.060(1)
Statutes/Other Implemented: ORS
285C.105,
285C.150,
285C.155,
285C.160,
285C.203,
285C.225,
285C.230,
285C.235,
285C.240 &
285C.403