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Or. Admin. R. ch. 123, div. 674 – Standard Exemption on Taxable Enterprise Zone Property | Midpage
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Oregon Administrative Rules
Chapter 123
Division 674
Or. Admin. R. ch. 123, div. 674
Standard Exemption on Taxable Enterprise Zone Property
Oregon Business Development Department
0001
Purpose, Scope and General Process for Businesses Seeking Exemption
0100
Definitions
0200
General Employment Terminology and Issues
0300
Satisfaction of ORS 285C.200 Requirements
0350
Alternative Performance Criteria for Authorized Business Firms
0400
Flexible Hiring Timelines
0500
EXTENDED TAX ABATEMENT — General Points
0600
Compensation & Wage Standards
0700
Written Agreement between Sponsor and Eligible Business Firm
1000
BUSINESS ELIGIBILITY — Special Business Distinctions
1100
Basic Eligibility of Firms and Operations
1200
Ineligible Activities
1300
Eligible Business Firm with Ineligible Activities
1400
Gross Receipts Test
1600
Call Centers and Like Operations
1700
Headquarter Facilities
2000
AUTHORIZATION PROCESS — Timely Submission
2100
Allowably Late Applications
2300
Initial Processing by Local Zone Manager
2500
Final Processing
3000
AUTHORIZATION'S COVERAGE & EFFECT — Being An Authorized Firm
3100
Limitations on Exemption Relative to Authorization
3200
Amending the Application/Authorization
3500
Additional, Concurrent Authorizations
3700
Renewal of Active Status and Inactive Authorization
4000
EMPLOYMENT OF FIRMS — Computation of Averages
4100
Employment Requirement to Qualify Initially
4200
Diminishing Employment Well beyond the Zone
4300
Local Waiver of Employment Increase inside Zone
4600
Maintaining Sufficient Employment
4800
Sale or Leasing of Exempt Property
5000
QUALIFIED PROPERTY— Critical Terms
5050
Property at Time of Zone Designation or Amendment
5100
Eligible Utilization
5200
Mechanical, Personal and Unqualified Property
5300
Buildings, Structures and Other Real Property
5400
Property Already Entered on Rolls
5500
Obligations for All Leases, Lessors and Lessees
5900
Property at Time of Zone Termination
6000
FILING & COMPLIANCE — Exemption for Property Not Yet In Service
6100
Mandatory First-year Claim with Property Schedule
6200
Filing Latter-year Claims
6300
Disqualification of Particular Property
6400
General Firm Disqualification
6600
PAYBACK IN LIEU OF DISQUALIFICATION — Applicability
6610
Payment of Tax Savings
6620
Distribution of Payment among Cosponsors
6630
Utilization of Payments
6880
Deferral during Recession
6885
Additional Conditions with Deferral
7200
GENERAL LAWFULNESS — Terminology
7210
Declarations and Responsibilities
7220
Effect of Event of Noncompliance
7230
Materiality
7240
Cure
7250
Interpretation
7700
FIRST SOURCE HIRING AGREEMENTS — Coverage
7710
First-Source Procedures
7720
Handling Exemption Claims
7730
Allowing Late Execution of First-Source Agreement