Oregon Administrative Rules
Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT
Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY
- Section 123-674-0001 - Purpose, Scope and General Process for Businesses Seeking Exemption
- Section 123-674-0100 - Definitions
- Section 123-674-0200 - General Employment Terminology and Issues
- Section 123-674-0500 - EXTENDED TAX ABATEMENT - General Points
- Section 123-674-0600 - Compensation and Wage Standards
- Section 123-674-0700 - Written Agreement between Sponsor and Eligible Business Firm
- Section 123-674-1000 - Special Business Distinctions
- Section 123-674-1100 - Basic Eligibility of Firms and Operations
- Section 123-674-1200 - Ineligible Activities
- Section 123-674-1300 - Eligible Business Firm with Ineligible Activities
- Section 123-674-1400 - Gross Receipts Test
- Section 123-674-1500 - Repealed
- Section 123-674-1600 - Call Centers and Like Operations
- Section 123-674-1700 - Headquarter Facilities
- Section 123-674-2000 - AUTHORIZATION PROCESS - Timely Submission
- Section 123-674-2100 - Allowably Late Applications
- Section 123-674-2300 - Initial Processing by Local Zone Manager
- Section 123-674-2500 - Final Processing
- Section 123-674-3000 - Being an Authorized Business Firm
- Section 123-674-3100 - Limitations on Exemption Relative to Authorization
- Section 123-674-3200 - Amending the Application/Authorization
- Section 123-674-3500 - Additional, Concurrent Authorizations
- Section 123-674-3700 - Renewal of Active Status and Inactive Authorization
- Section 123-674-4000 - Computation of Average Employment
- Section 123-674-4100 - Employment Requirement to Qualify Initially
- Section 123-674-4200 - Diminishing Employment Well beyond the Zone
- Section 123-674-4300 - Local Waiver of Employment Increase inside Zone
- Section 123-674-4600 - Maintaining Sufficient Employment
- Section 123-674-4800 - Sale or Leasing of Exempt Property
- Section 123-674-5000 - QUALIFIED PROPERTY- Critical Terms
- Section 123-674-5100 - Eligible Utilization
- Section 123-674-5200 - Mechanical, Personal and Unqualified Property
- Section 123-674-5300 - Buildings, Structures and Other Real Property
- Section 123-674-5400 - Property Already Entered on Rolls
- Section 123-674-5500 - Obligations for All Leases, Lessors and Lessees
- Section 123-674-6000 - FILING AND COMPLIANCE - Exemption Prior To 'In Service'
- Section 123-674-6100 - Mandatory First-year Claim with Property Schedule
- Section 123-674-6200 - Filing Latter-year Claims
- Section 123-674-6300 - Disqualification of Particular Property
- Section 123-674-6400 - General Firm Disqualification
- Section 123-674-6600 - Applicability of Payback Provisions
- Section 123-674-6610 - Payment of Tax Savings
- Section 123-674-6620 - Distribution of Payment among Cosponsors
- Section 123-674-6630 - Utilization of Payments
- Section 123-674-6880 - Deferral during Recession
- Section 123-674-6885 - Additional Conditions with Deferral
- Section 123-674-7200 - Special Terminology
- Section 123-674-7210 - Declarations and Responsibilities
- Section 123-674-7220 - Effect of Event of Noncompliance
- Section 123-674-7230 - Materiality
- Section 123-674-7240 - Cure
- Section 123-674-7250 - Interpretation
- Section 123-674-7700 - First-Source Coverage
- Section 123-674-7710 - First-Source Procedures
- Section 123-674-7720 - Handling Exemption Claims
- Section 123-674-7730 - Allowing Late Execution of First-Source Agreement
- Section 123-674-8000 - ZONE BEGINNINGS AND ENDS - Designation or Amendment
- Section 123-674-8100 - Authorization and Zone Termination
- Section 123-674-8200 - Continuation in a Terminated Zone
- Section 123-674-8300 - Timely Completion of Construction
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