Current through Register Vol. 63, No. 9, September 1, 2024
Pursuant to certification as described in OAR
123-690-2400 for purposes of
qualifying for and continuing to receive exemption under ORS
285C.409(1):
(1) A certified business firm shall submit in
writing to the county assessor (and to the zone sponsor, Department, or
Department of Revenue, as requested) understandable documentation relevant to
the following:
(a) The investment costs and so
forth of property at the Facility Site as described in OAR
123-690-4000(2),
including but not limited to the particulars of any leased property;
(b) The date on which facility property
subject to exemption under ORS
285C.409(1) is
fully permitted for occupancy respective to intended commercial operations or
is otherwise first placed in service; and
(c) The date on which and the method by which
each applicable requirement under ORS
285C.412 is initially satisfied,
or effectively cannot and will not be satisfied, including but not limited to
notice required to be sent to the county assessor under ORS
285C.415 as described in OAR
123-690-4000(4),
123-690-4200(3)
and 123-690-4600(5).
(2) For purposes of section (1) of
this rule and ongoing compliance with applicable requirements under ORS
285C.412:
(a) The county assessor may agree with the
business firm in writing to certain methods or mechanisms to be implemented by
the firm with respect to notifications or submission of information, as a
condition of the county assessor's approval of the certification
application.
(b) The written
agreement under ORS 285C.403(4)
with the zone sponsor may (also) contain such methods or mechanisms for
communication of operational status and verification of compliance with local
or statutory requirements.
(3) Any lack of the arrangements described in
section (2) of this rule does not relieve the business firm of its obligation
to demonstrate compliance with and satisfaction of any applicable requirement,
as the assessor or Department of Revenue may demand.
(4) The Department shall prepare a worksheet,
which is:
(a) Available from the Department
at: Incentives, Business Oregon, State Lands Building Suite 200, 775 Summer
Street NE, Salem OR 97301-1280, see
www.oregon.gov/biz; and
(b) Hereby incorporated and made part of
these administrative rules by reference, in order for business firms to readily
report recent employment and compensation for purposes of ongoing compliance
under ORS 285C.412.
(5) The zone sponsor shall annually give
notice to all certified business firms in its enterprise zone that they must
fill out and return the worksheet or equivalent documentation of compliance
(whether in the absence of, in addition to or as part of arrangements in
section (2) of this rule), whereby:
(a) The
sponsor shall specify a due date for its receipt of the worksheet, which shall
be between March 1 and June 1 of each year but never less than 60 days after
sending regular, formal notice;
(b)
If the sponsor's notice also asks for additional information to corroborate the
worksheet that a certified business provides with a good faith request that the
information not be publicly released because of its sensitive, proprietary or
similar nature, the sponsor may honor the request as otherwise allowed under
ORS 192.355(4) or
other applicable laws;
(c) The
sponsor shall share copies of returned worksheets and corroborating information
with the Department, the county assessor or other relevant officials, as
requested and in accordance with subsection (b) of this section; and
(d) The sponsor shall report the failure by
any business firm to fulfill this requirement to the Department and county
assessor.
(6) If a
certified business firm fails to return a worksheet pursuant to subsection
(5)(a) of this rule or to fulfill or respond as otherwise provided in this
rule, or if the zone sponsor seriously doubts submitted information and
suspects noncompliance:
(a) The sponsor and
county assessor may jointly demand by registered/certified mail that the firm
substantiate its employment, compensation or other compliance issue under ORS
285C.412, to be safeguarded as
in subsection (5)(b) of this rule.
(b) If the firm does not respond within 60
days of such mailing, then the zone sponsor shall assume noncompliance under
ORS 285.412, and the assessor may retroactively disqualify the exemption under
ORS 285C.420.
(7) This rule does not pertain to any
additional local condition or requirement, for which verification of compliance
is solely the responsibility of the zone sponsor pursuant to arrangements in
the agreement between the zone sponsor and the certified business firm under
ORS 285C.403(4)(c),
consistent with OAR 123-690-2000(1)(g).
Statutory/Other Authority: ORS
285A.075
Statutes/Other Implemented: ORS
285C.409,
285C.412,
285C.415 &
285C.420
