Oregon Administrative Rules
Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT
Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY
Section 123-674-7720 - Handling Exemption Claims

Universal Citation: OR Admin Rules 123-674-7720

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

For purposes of the First Source Hiring Agreement and the county assessor's processing of an initial exemption claim with property schedule as described in OAR 123-674-6100, except in the case of a general waiver under ORS 285C.215(3) (see OAR 123-070):

(1) An authorized business firm may attach a copy of the agreement to the claim form.

(2) For purposes of ORS 285C.175(1)(c), the assessor shall rely principally on the zone sponsor and contact agency to inform the assessor's office under ORS 285C.215(2) if a requisite agreement is lacking.

(3) To verify the existence, effectiveness or general suitability of the agreement, the assessor may do the following:

(a) Request and receive an agreement copy from the local zone manager, contact agency or Firm/applicant; or

(b) Seek assistance under ORS 285C.230(1)(b) before approving the exemption claim, as a mandatory duty of the zone sponsor.

(4) If learning of a problem with execution of a suitable agreement by the Firm/applicant, then pending a corrective waiver by the Director, the county assessor:

(a) May deny the exemption claim, if the agreement was not executed as described in OAR 123-674-7710.

(b) Shall deny the exemption claim, if the agreement was not executed on or before December 31 directly preceding the first exemption year under ORS 285C.175, does not cover at least all years of exemption, or is otherwise deficient.

(5) The assessor shall deny the exemption under ORS 285C.175(6), if by August 31 of the first tax year of exemption, a problem as described in subsection (4) of this rule is not resolved through copies/documentation of the following:

(a) A (revised/replacement) agreement;

(b) Applicable waiver as allowed in OAR 123-070 or 123-674-7730; or

(c) Both, as necessary.

(6) Once a business firm is qualified and approved to receive the exemption, the exemption is not subject to later revocation or disqualification for lack of an agreement, except for the case of fraudulent representations.

(7) Subject to requisite resolution of the outstanding problem, the assessor may reverse a denial as described in section (5) of this rule and grant the exemption, as otherwise allowed under the laws and rules governing the procedures and authority of the assessor.

Stat. Auth.: ORS 285A.075, 285C.060(1) & 285C.215(3)

Stats. Implemented: ORS 285C.060, 285C.105, 285C.175, 285C.215, 285C.220, 285C.240

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