For purposes of amending an application before or after its approval:

1. (1) To substantively modify the Application, such that it reestablishes what might be exempt as described in OAR 123-674-3100, the Firm/applicant must formally deliver the amendment on or before December 31 preceding the initial year of actual exemption, including but not limited to a late filing under ORS 285C.220(9), in order to:

   1. (a) Change the Firm/applicant to that of another eligible business firm that has or is purchasing or leasing only qualified property of the Firm/applicant in contrast to subsection (3)(c) of this rule;
   2. (b) Revise the location of the property inside the same enterprise zone; or
   3. (c) Add a structure or basic type of property absent from the Application, or distinct projects or operations entailing substantial new development.

2. (2) The Firm/applicant shall do so by furnishing to the local zone manager and county assessor:

   1. (a) A written explanation that is identified as an amendment, addendum, correction or the like in reference to the Application;
   2. (b) Edits or revisions made directly to previously submitted materials; or
   3. (c) A new, replacement Application as allowed in OAR 123-674-2100(2).

3. (3) Amendment is strongly encouraged at any time, even if unnecessary to secure exemption on particular property, whenever information in the submitted Application is significantly inaccurate due to:

   1. (a) An error or omission;
   2. (b) A change in plans; or
   3. (c) New name or mailing address of the Firm/application, because of the company’s restructuring or its ownership changing hands, in which case the relevant rights and requirements of authorization automatically transfer along with ownership of the firm; or
   4. (d) Similar reasons.
4. (4) An authorization renewal statement under ORS 285C.165 shall revise all information in the Application that is no longer accurate, especially with respect to anticipated timing for the investment (see OAR 123-674-3700).
5. (5) Once the Firm/applicant is authorized, an amendment may not be used to make or alter a determination, waiver, extension or the like under ORS 285C.150, 285C.155, 285C.160, 285C.200(2) or 285C.205.

6. (6) Within 30 days of receiving an amendment to a previously approved application, the zone manager shall see in accordance with OAR 123-674-2500(5) that:

   1. (a) The Firm/applicant is informed of the amendment’s acceptance or of any further issue;
   2. (b) The local contact agency for the First Source Hiring Agreement is apprized, as relevant, of changes to the firm or its location; and
   3. (c) The Department of Revenue and the Department are sent copies.

Statutory/Other Authority

ORS 285A.075 & 285C.060(1)

Statutes/Other Implemented

ORS 285C.140, 285C.145, 285C.165, 285C.180 & 285C.220

History

OBDD 35-2024, minor correction filed 10/17/2024, effective 10/17/2024
OBDD 8-2020, amend filed 08/12/2020, effective 08/12/2020
OBDD 14-2016, f. & cert. ef. 9-16-16
OBDD 27-2010, f. & cert. ef. 6-14-10