Current through Register Vol. 63, No. 9, September 1, 2024
(1) The designation or re-designation of an
enterprise zone under ORS
285C.065 or
285C.250 must entail notice to
and consultation with local taxing districts that:
(a) Formally commences only after the
Department consults with the Sponsoring Government(s) as described in OAR
123-650-4000; and
(b) Takes place in due order before
subsequently submitting documentation to the Department.
(2) The notice:
(a) Must go to each taxing district
(including but not limited to any municipal corporation or service district
listed under ORS 198.010 and
198.180) that levies or has
authority to levy ad valorem taxes on property within the
boundary of the zone to be designated, irrespective of the zone area as
measured for purposes of OAR
123-650-1000(3);
(b) Shall be copied to the county assessor;
and
(c) Need not be sent to the
Department or to any taxing district that is a Sponsoring Government,
subdivision thereof, or a service district, urban renewal district, or the like
that effectively has the same board or governing body as a Sponsoring
Government.
(3) The
Sponsoring Government(s) must send the notice at least 21 calendar days before
the meeting in OAR 123-650-5100, and the notice
shall include, but is not limited to:
(a) An
invitation for representation from each district;
(b) An established meeting place, date and
time, the scheduling of which should be coordinated with district officials
known to have special interest in relevant issues;
(c) Brief background about the reasons for
seeking an enterprise zone and the potential for (limited duration)
exemption(s) from taxes on future business property inside the zone boundary
(subject to certain requirements);
(d) Probable timeline for consideration of
resolutions for re-/designation by the Sponsoring Government(s) even if lacking
exact dates;
(e) Solicitation for
comments on the proposed zone to be directed at a Sponsoring Government;
and
(f) Contact details for making
such comments or for receiving further information.
(4) The Sponsoring Government(s) must furnish
the Department with the following as part of submitted documentation:
(a) Evidence of the notice having been timely
sent, including but not limited to:
(A) A list
of contact names and mailing addresses for all applicable taxing districts;
and
(B) A (template) copy of the
notice directed at such taxing districts in accordance with section (3) of this
rule; and
(b) Meeting
minutes or summary and any final materials resulting from related consultative
activities, as well as written comments received in response to the notice from
any relevant taxing district.
(5) A taxing district's objection to or lack
of support has no bearing on the Department's determination under ORS
285C.074 or on the enterprise
zone's operation or tax abatements for business firms.
(6) The tasks stipulated in this rule shall
not discourage or replace other local efforts and actions to provide/elicit
public information, commentary or involvement, as circumstantially appropriate,
or as required by local law, policy, custom or practice.
(7) Copies of items listed in subsection
(4)(a) of this rule shall also be furnished to the Special Districts
Association of Oregon (Attn: Government Affairs).
Statutory/Other Authority: ORS
285A.075,
285C.060(1)
& 285C.067(2)
Statutes/Other Implemented: ORS
285C.060,
285C.065,
285C.067,
285C.074,
285C.078 &
285C.250
