Or. Admin. R. 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.
Notes
Statutory/Other Authority: 285C.060(1), ORS 285A.075 & 285C.200(7)
Statutes/Other Implemented: ORS 285C.125 & 285C.200
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