Oregon Administrative Rules
Chapter 813 - OREGON HOUSING AND COMMUNITY SERVICES DEPARTMENT
Division 90 - LOW-INCOME HOUSING TAX CREDIT PROGRAM
Section 813-090-0089 - Transfer of Owner, Tax Credit or Project Ownership
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The sponsor of a project to which low-income housing tax credits are allocated under the Low-Income Housing Tax Credit Program and an owner of such project may not transfer or allow any transfer of any interest in itself, the tax credits or the project or otherwise encumber the project, or any portion or interest therein, unless the department first approves the transfer or encumbrance in writing. Any such transfer or encumbrance is subject to payment to the department by the sponsor or owner of a transfer or encumbrance charge as required by the department. The owner shall notify in writing and obtain the agreement of any buyer or successor or other person acquiring the project or any interest therein that such acquisition is subject to declaration requirements. If the sponsor or owner effects or allows a transfer or encumbrance without prior written approval by the department, the transfer or encumbrance is voidable and remains subject to the approval or disapproval of the department and the sponsor or owner and transferees, jointly and severally, are subject to a transfer or encumbrance review charge by the department. The owner agrees that the department may, in addition to the exercise of other remedies, void any sale, transfer, or exchange of the project found in noncompliance.
(2) The department may condition its approval upon such terms and conditions as it, in its sole discretion, may require. Factors the department may consider in determining whether to give approval to a transfer or encumbrance include but are not limited to:
Stat. Auth.: ORS 456.555
Stats. Implemented: ORS 456.508, 456.510, 456.513, 456.559, 456.605, 456.625, 456.722