Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 285 - ENTERPRISE ZONES
Section 150-285-3100 - Waiver of Enterprise Zone Application for Authorization Filing Deadline Requirement

Universal Citation: OR Admin Rules 150-285-3100

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

(1) The Department of Revenue will waive the application for authorization filing deadline requirement under ORS 285C.140(1) if:

(a) The taxpayer had knowledge of the enterprise zone property tax exemption program prior to initiating its investment, as shown by contacts made by the taxpayer with the Oregon Business Development Department (doing business as Business Oregon), the enterprise zone sponsor, the local zone manager or the county assessor; and

(b) The reason for the late submission of the application constitutes good and sufficient cause as defined in OAR 150-307.475.

(2) In addition to the extraordinary circumstances identified in OAR 150-307.475, good and sufficient cause may also include reasonable reliance on misinformation provided by enterprise zone sponsor personnel, local zone manager or Oregon Business Development Department (doing business as Business Oregon) personnel.

(3) The following is an example of a filing deadline waiver request that the Department of Revenue would grant:

Example: A company began meeting with the local zone manager in July 1999. The local zone manager assured the company that it would be authorized and that construction could proceed. The company was authorized in March 2000. Just prior to authorization in March 2000, during a physical inspection of the property, the county discovered that a building was already under construction. The company otherwise met the program criteria and filed a timely enterprise zone exemption claim.

Stat. Auth.: ORS 305.100, 285C.140 & 285C.125

Stats. Implemented: ORS 285C.140

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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