Or. Admin. R. 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.
Notes
Stat. Auth.: ORS 285A.075, 285C.060(1) & 285C.200(7)
Stats. Implemented: ORS 285C.200
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