Or. Admin. Code § 123-668-2000 - REQUIREMENTS ON BUSINESSES - Applicable Situations
OAR 123-668-2000 to 123-668-2500 cover 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) Under ORS 285C.403(4)(c) and
a written agreement by a certified business firm with the zone sponsor for the
long-term rural abatement of property taxes on a facility, as described in OAR
123-690; or
(2) For 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(3)(a)(B) or (c) between the zone sponsor and an authorized business
firm consistent with OAR 123-674-0700;
(b) Adoption of zone 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), in accordance with OAR 123-674-4300,
including applicable criteria under ORS 285C.205, and that the requisite
minimum level of employment is established;
(c) A policy and standards adopted by the
zone sponsor of an urban enterprise zone under ORS 285C.150 affecting all
authorized business firms, consistent with OAR 123-668-2500, as 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.
(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 leased qualified property under ORS
285C.240(1)(d) or equivalently in the case of section (1) of this rule;
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) Nothing in section (3) of this rule
affects 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 such a 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
that the zone sponsor has set under ORS 285C.155 or 285C.203 in lieu of
provisions under ORS 285C.200(1)(c) or 285C.210.
(5) Consistent with OAR 123-668-1100(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, as well
as the Department, regarding 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
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
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