Or. Admin. Code § 123-690-2400 - Certification

For purposes of ORS 285C.403(3) to (7), following submission of the business firm's application for certification as described in OAR 123-690-2300:

(1) The signature of the local zone manager or the county assessor's office in approving the certification application is invalid:

(a) After the facility has been placed in service;

(b) After any facility property is assessable as of January 1, even if in the process of construction, reconstruction, additions, modification or installation, in that:

(A) Any such property must be exempt at that point to receive any exemption at all under ORS 285C.409 in accordance with OAR 123-690-6000(2); and

(B) For any property to be exempt the business firm needs to be already certified;

(c) After June 30, 2032, and programmatic sunset under ORS 285C.408(2)(a), unless allowed under ORS 285C.240(8); or

(d) Before any of the following (unless formally reaffirmed afterwards):

(A) The commitments by the firm in the application to meet requirements under ORS 285C.412;

(B) The relevant written agreement;

(C) Any resolution by the sponsor or a cosponsor of the zone that authorizes or effects the written agreement in paragraph (B) of this subsection; or

(D) The requisite resolution or resolutions under ORS 285C.403(3)(a) by the county and city (if applicable) in which the Facility Site is located.

(2) Approval of the certification application may occur after:

(a) The effective date of the termination of the enterprise zone consistent with OAR 123-650-9500 and 123-650-9600, except as described in subsection (1)(c) of this rule; or

(b) Commencement of applicable hiring or physical work on exempt facility property.

(3) Except as qualified in this rule or OAR 123-690-5200(2)(a), the local zone manager and the county assessor shall approve the certification application upon satisfaction of the criteria under ORS 285C.403(3), such that:

(a) At that point, the business firm is certified and may receive any applicable exemption on property that will or does comprise the facility under ORS 285C.409(1); and

(b) Within 30 days, the zone manager and assessor shall send the firm, the Department and the Department of Revenue copies of the approved certification application, executed written agreement, and any other attachment to the application or document related to certification.

Notes

Or. Admin. Code § 123-690-2400

OBDD 29-2010, f. & cert. ef. 6-14-10; OBDD 11-2015, f. & cert. ef. 10/5/2015; OBDD 6-2020, amend filed 08/12/2020, effective 8/12/2020; OBDD 10-2023, amend filed 07/05/2023, effective 7/5/2023; OBDD 14-2024, amend filed 06/10/2024, effective 6/10/2024

Statutory/Other Authority: ORS 285A.075

Statutes/Other Implemented: ORS 285C.245, 285C.403, 285C.408, 285C.409 & 285C.412