Or. Admin. R. 123-690-2300 - Applying for Certification

For purposes of the application for certification under ORS 285C.403(1) and (2):

(1) In order for a business firm to receive the exemption on facility property under ORS 285C.409:

(a) The firm must do the following before hiring new employees at the Facility Site and before commencing any physical work, as described in OAR 123-690-4000(1)(a), on property that would be subject to the exemption:

(A) Fill out the latest revision of Department of Revenue Form OR-AP-CERT, 150-310-073, Oregon Enterprise Zone Certification Application: Long-Term Rural Tax Incentive (available at oregon.gov/dor/forms/Pages/default.aspx), as completely as the firm is capable of doing;

(B) Have the form signed and dated by the owner or authorized representative of the firm; and

(C) Submit a signed original of the form to either the local zone manager representing the sponsor of the enterprise zone or the county assessor of the county in which the Facility Site is located, and an executed copy to the other.

(b) Submission of the application form as described in subsection (a) of this section must occur before the effective date of the rural enterprise zone's termination.

(2) Submission of the application form may occur before or after any relevant resolution, commitment, written agreement, or effective date of determination that the county meets the definition under ORS 285C.400(3).

(3) Estimated numbers, anticipated dates or other expectations as indicated in the application form are not binding. The business firm shall base them on the best and most current information available to it at the time and shall inform the local zone manager and county assessor in writing of any significant changes to such expectations.

(4) The commitments made by the business firm (as required in the application form or otherwise during the certification process) shall be accepted at face value for purposes of certifying the firm, but such a commitment shall not relieve the firm of actually needing to meet any applicable requirement under ORS 285C.400 to 285C.420 and 307.124.

(5)

(a) Each facility must have its own application, even if:

(A) Covered by a common agreement or by the same resolution(s) of the zone sponsor/local governments; or

(B) Located at the same Facility Site as one or more other facilities.

(b) A facility is not necessarily limited to a single building or structure, unless so defined in the certification application, agreement and supporting documentation.

Notes

Or. Admin. R. 123-690-2300

OBDD 29-2010, f. & cert. ef. 6-14-10; OBDD 11-2015, f. & cert. ef. 10/5/2015; OBDD 5-2017, amend filed 11/29/2017, effective 11/29/2017; OBDD 10-2023, amend filed 07/05/2023, effective 7/5/2023

Statutory/Other Authority: ORS 285A.075

Statutes/Other Implemented: ORS 285C.403