Oregon Business Development Department
Chapter 123
Division 674
STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY
123-674-0100
Definitions
OAR 123-001 (Procedural Rules) contains definitions that are used in this division of administrative rules along with terms under ORS 285C.050. Additionally, for purposes of these rules, the following terms have the meanings set forth below unless the context demands otherwise:
(1) Annual Employment means the number of employees as averaged over the course of a year of exemption under ORS 285C.175 based on OAR 123-674-4000.
(2) Application means the latest revision of Department of Revenue Form OR-EZ-AUTH, 150-303-029, Oregon Enterprise Zone Authorization Application (inclusive of attachments) as filled out and submitted by a business firm to the zone sponsor; it is available at oregon.gov/dor/forms/Pages/default.aspx.
(3) Approval Form means the latest revision of form 150-303-082, Oregon Enterprise Zone Authorization Approval, which is available from the Department of Revenue at oregon.gov/dor/forms/Pages/default.aspx for documenting local authorization of the Firm/applicant.
(4) Claim Employment means the total number of employees on the date when an authorized business firm files its exemption claim under ORS 285C.220 or on the corresponding April 1, whichever is earlier.
(5) Current County Wage is the finalized average annual figure under ORS 285C.050(4) for all industries and ownerships in the county as most recently released for the Quarterly Census of Employment and Wages (QCEW), according to the transition from one year’s figure to the next as determined by the Department. For example, this would typically be for the year before the year preceding the filing of an exemption claim under ORS 285C.220 as applicable respective to OAR 123-674-0600(1)(a).
(6) Established County Wage is the Current County Wage:
(a) Of the county with the higher or highest wage in the case of an enterprise zone that contains any area in two or more counties, regardless of sponsorship by the county government.
(b) At the time when one of the following effectively occurs, whichever is later:
(A) Application is approved (Firm/applicant is authorized) under ORS 285C.140(6) by completion of the Approval Form as described in OAR 123-674-2500;
(B) A statement of authorization renewal is submitted under ORS 285C.165(1); or
(C) The exemption claim is initially filed under ORS 285C.220 and 285C.225 by an inactively authorized business firm, as described in OAR 123-674-3700.
(7) “Estimate” and “estimated,” as used in ORS 285C.140, mean current expectations of the owners, managers and executives of an eligible business firm based on the best information available at the time, which shall not be construed as binding.
(8) Existing Employment means the number of employees averaged over the entire 12-month period preceding the date on which the Application is submitted under ORS 285C.140 based on OAR 123-674-4000.
(9) Firm/applicant means a business firm that is seeking to have an Application approved in order to be authorized in an enterprise zone, or that has received approval but not yet begun an exemption under ORS 285C.175.
(10) Preauthorization Conference means the meeting between a Firm/applicant and enterprise zone sponsor/local zone manager, to which the county assessor must be effectively invited, that is to take place after submission of the Application and before completion of the Approval Form under ORS 285C.140(4) to (6), as well as the associated written summary. The Department shall set forth further guidelines for the Preauthorization Conference, which are hereby incorporated into and made part of these administrative rules by reference and are available from the Department (Incentives, Business Oregon, State Lands Building Suite 200, 775 Summer Street NE, Salem OR 97301-1280) at www.oregon.gov/biz.
(11) Year (including ‘exemption year’) means a calendar year or assessment year from January 1 to December 31 (and not a property tax or government fiscal year unless so specified) consistent with the definitions under ORS 285C.050(1) and (23).
Statutory/Other Authority: ORS 285A.075 & 285C.060(1)
Statutes/Other Implemented: 285C.050 – 285C.250
History:
OBDD 12-2023, amend filed 07/05/2023, effective 07/05/2023
OBDD 7-2017, amend filed 11/29/2017, effective 11/29/2017
OBDD 14-2016, f. & cert. ef. 9-16-16
OBDD 27-2010, f. & cert. ef. 6-14-10