Current through Register Vol. 63, No. 9, September 1, 2024
Pursuant to OAR
123-674-2300:
(1) The county assessor or county assessment
staff to whom the assessor delegates enterprise zone duties shall:
(a) Accept any requisite invitation to a
Preauthorization Conference, as feasible and warranted;
(b) Approve or deny the Application within a
reasonable time after receiving the Approval Form from the local zone
manager;
(c) Fill out and sign the
pertinent section of the Approval Form, retain copy for assessor's records, and
return the form to or process it on behalf of the local zone manager, within
five or fewer business days after making a decision in subsection (b) of this
section; and
(d) Include a written
explanation with the materials returned to the local zone manager if denying
authorization for any reason in OAR
123-674-2300(2).
(2) The assessor or staff may
refuse to approve the Application on condition of receiving reasonably critical
information from the Firm/applicant or zone sponsor, including but not limited
to resolving a concern raised with the Preauthorization Conference, or of
holding an additional meeting if not properly notified of any prior
meeting.
(3) If the county assessor
denies the Firm/applicant's authorization, the local zone manager or county
assessor shall within 15 or fewer business days after denial:
(a) Refund any authorization filing fee that
was paid.
(b) Have the Approval
Form and the county assessor's written explanation sent to the Firm/applicant
through certified mail or in such a way that the date of receipt can be
verified and have copies distributed to the Department of Revenue and the
Department.
(4) Pending
the completion and inclusion of any of the following as part of the Application
(to which they shall be attached), the local zone manager and county assessor
shall delay final processing of the Approval Form notwithstanding subsection
(1)(c) of this rule:
(a) Written agreement in
OAR 123-674-0700 for an extended
abatement, except as incorporated in documentation of an urban enterprise
zone's standard conditions with OAR
123-674-2300(7);
(b) Resolution or resolutions of the
governing body or bodies of the zone sponsor for a local waiver of the
employment increase requirement in OAR
123-674-4300; or
(c) Executed lease or purchase agreement, but
only as necessary for OAR
123-674-2100(4).
(5) Subject to both the local zone
manager and county assessor approving the Application, as well as wrapping up
special circumstances in section (4) of this rule, the local zone manager or
county assessor shall:
(a) Immediately
furnish the completed and signed Approval Form to the Firm/applicant, along
with the summary or record of Preauthorization Conference, and executed or
final copies of any document for purposes of OAR
123-674-2300(7)
or subsection (4)(a) or (b) of this rule;
(b) Promptly distribute a copy of the form
and Application to the local contact agency for the First Source Hiring
Agreement without Application attachments or other documents; and
(c) Not later than 30 days after approval,
see that the Department of Revenue and the Department receive a copy of the
form and Application (with summary or record of Preauthorization Conference),
and final or executed copies, as applicable, of any:
(A) Documentation for an urban zone's
standard conditions;
(B) Written
agreement for an extended abatement with any associated resolution or warrant
of local government approval;
(C)
Resolution with exhibits or related documents for granting a waiver from
required employment increase; and
(D) Other materials pertaining to
authorization of the Firm/applicant or as directed by the Department of Revenue
or the Department, which would not typically include copies of lease agreements
or First Source Hiring Agreements.
Statutory/Other Authority: ORS
285A.075 &
285C.060(1)
Statutes/Other Implemented: ORS
285C.140,
285C.145,
285C.150,
285C.155 &
285C.160
