Oregon Business Development Department
Chapter 123
Division 674
STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY
123-674-2300
Initial Processing by Local Zone Manager
Following submission of an Application:
(1) The local zone manager may collect an authorization filing fee as described in OAR 123-668-1700.
(2) The local zone manager shall deny the Application if finding:
(a) The Firm/applicant does not fulfill any basis for eligibility under ORS 285C.135;
(b) The Firm/applicant is unwilling or unable to unambiguously commit to an action/obligation as required under ORS 285C.140(2);
(c) The Application was submitted too late as described in OAR 123-674-2000 and 123-674-2100;
(d) The location of proposed qualified property is outside the enterprise zone boundary and no relevant boundary change is pending (or possible); or
(e) Any other reason that precludes authorization.
(3) Within 15 business days of denial in section (2) of this rule, the local zone manager shall:
(a) Refund any authorization filing fee that was paid;
(b) Write a letter to the Firm/applicant that justifies the denial;
(c) Send copies of the letter to the county assessor, Department of Revenue and the Department; and
(d) Ensure that the letter:
(A) Is sent to the Firm/applicant through certified mail or in such a way that the date of receipt can be verified; and
(B) Contains information on the Firm/applicant’s rights of appeal under ORS 305.404 to 305.560 to the Magistrate Division of the Oregon Tax Court.
(4) If there is no apparent reason to deny authorization, according to section (2) of this rule, then the local zone manager shall undertake the Preauthorization Conference, inviting the county assessor, to explore any outstanding eligibility issue, extended abatement criteria, matters related to OAR 123-674-4000 through 123-674-4600, and so forth.
(5) With respect to a sponsor’s failing to authorize under ORS 285C.140(9), a Firm/applicant may proceed with an appeal after 30 days following the submission of the Application, if no formal action is yet to be taken as described in this rule or in response to special circumstances in OAR 123-674-2500(4).
(6) After the Preauthorization Conference, the local zone manager shall approve the Application in order to authorize the Firm/applicant under ORS 285C.140(6), unless determining to deny it as described in sections (2) and (3) of this rule.
(7) If the Firm/applicant’s will locate in an urban enterprise zone that imposes additional conditions under ORS 285C.150 in effect at the time of authorization, the local zone manager shall:
(a) Approve the Firm/applicant for authorization only if the Firm/applicant has made acceptable commitments to satisfy such conditions; and
(b) Include a standardized attachment to the Application documenting the commitments of the Firm/applicant consistent with OAR 123-668-2500.
(8) In five or fewer business days after approval, the local zone manager shall:
(a) Fill out and sign the Approval Form except for the section pertaining to the county assessor;
(b) See that the county assessor has the Approval Form and a copy of the Application (with all current attachments);
(c) Notify the Firm/applicant of the status of the Application, as appropriate; and
(d) Inform the local contact agency for the First Source Hiring Agreement for purposes of OAR 123-070 and 123-674-7000 to 123-674-7730.
Statutory/Other Authority: ORS 285A.075 & 285C.060(1)
Statutes/Other Implemented: ORS 285C.140
History:
OBDD 14-2016, f. & cert. ef. 9-16-16
OBDD 27-2010, f. & cert. ef. 6-14-10