Oregon Administrative Rules
Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT
Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY
Section 123-674-2000 - AUTHORIZATION PROCESS - Timely Submission

Universal Citation: OR Admin Rules 123-674-2000

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

For purposes of ORS 285C.140(1):

(1) In applying for authorization with the sponsor of an enterprise zone and the county assessor, the Firm/applicant shall:

(a) Fill out the Application as completely as the Firm/applicant is capable of doing;

(b) Have the Application signed and dated by an owner, executive officer or legally authorized representative of such an owner or officer of the Firm/applicant; and

(c) Submit the Application by mail or otherwise to the local zone manager.

(2) In order for the sponsor to accept the Application from the Firm/applicant for potential approval, all of the actions in section (1) of this rule must happen before:

(a) The Firm/applicant's hiring of any eligible employee to qualify under ORS 285C.200; and

(b) Any physical work or vesting in the project, such as the start of any of the following: construction or reconstruction of a building or structure, construction of an addition or modifications to an existing building or structure, or installation of machinery and equipment, comprising all or part of the qualified property, on which the Firm/applicant will claim exemption under ORS 285C.175.

(3) Physical work for purposes of subsection (2)(b) of this rule includes site preparation that leads directly to construction, modification or installation of qualified property, such as fill, grading or leveling on raw land or the installation of underground utilities and utility connections, except the following:

(a) Offsite development; or

(b) On-site preparations that are incidental or unrelated to subsequent work on qualified property, such as improvements to prepare land for sale or for another project that did not go forward, to prevent erosion or otherwise maintain the land in good condition, or to accommodate or comply with government regulations or public improvements for roadways, trunk lines or the like.

(4) A faxed, e-mailed or similarly furnished copy of the Application is acceptable, if the copy is:

(a) Received by the zone sponsor before the time described in section (2) of this rule; and

(b) Promptly followed up by signed original to the local zone manager.

(5) Zone officials may verify conformity with this rule, as necessary, through:

(a) Final documents for transfer of ownership, sale closing or execution of a lease;

(b) Building permit or contract;

(c) Written statement/affidavit from someone other than an owner or employee of the Firm/applicant; or

(d) Similar forms of formal and independently substantiated proof.

(6) The Firm/applicant shall pay an authorization filing fee, if directed to do so by the local zone manager, as described in OAR 123-668-1700.

(7) In the event that the local zone manager does not timely receive an Application as described in this rule, the manager may still accept it if the Firm/applicant produces dated evidence to the satisfaction of the zone manager and assessor that the Application was sent in a timely manner.

Statutory/Other Authority: ORS 285A.075, 285C.060(1) & 285C.140(1) & (12)

Statutes/Other Implemented: ORS 285C.140 & 285C.145

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