Current through Register Vol. 63, No. 9, September 1, 2024
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.
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
