Oregon Administrative Rules
Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT
Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY
Section 123-674-1300 - Eligible Business Firm with Ineligible Activities

Universal Citation: OR Admin Rules 123-674-1300

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

For purposes of ORS 285C.135(3):

(1) A Firm/applicant is eligible:

(a) If when qualified, it engages in an eligible activity in the enterprise zone;

(b) Provided that any ineligible activity of the Firm/applicant is at a separate business operation; and

(c) Regardless of the degree to which an ineligible activity represents the Firm/applicant's main commercial pursuit.

(2) Any requirement to hire, maintain or compensate employees under ORS 285C.050 to 285C.250 applies only to "eligible employees," as used in ORS 285C.140(1)(a), consistent with OAR 123-674-0200.

(3) Firm/applicant and the local zone manager shall see that the Preauthorization Conference addresses distinctions relevant to this rule, and the local zone manager shall assist the firm and the county assessor in determining such portions of the firm's property that will qualify.

Stat. Auth.: ORS 285A.075 & 285C.060(1)

Stats. Implemented: ORS 285C.135, 285C.200 & 285C.210

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