1. (1) The Department of Revenue will waive the application for authorization filing deadline requirement under ORS 285C.140(1) if:

   1. (a) The taxpayer had knowledge of the enterprise zone property tax exemption program prior to initiating its investment, as shown by contacts made by the taxpayer with the Oregon Business Development Department (doing business as Business Oregon), the enterprise zone sponsor, the local zone manager or the county assessor; and
   2. (b) The reason for the late submission of the application constitutes good and sufficient cause as defined in OAR 150-307-0500.
2. (2) In addition to the extraordinary circumstances identified in OAR 150-307-0500, good and sufficient cause may also include reasonable reliance on misinformation provided by enterprise zone sponsor personnel, local zone manager or Oregon Business Development Department (doing business as Business Oregon) personnel.

3. (3) The following is an example of a filing deadline waiver request that the Department of Revenue would grant:

   Example: A company began meeting with the local zone manager in July 1999. The local zone manager assured the company that it would be authorized and that construction could proceed. The company was authorized in March 2000. Just prior to authorization in March 2000, during a physical inspection of the property, the county discovered that a building was already under construction. The company otherwise met the program criteria and filed a timely enterprise zone exemption claim.

Statutory/Other Authority

ORS 305.100, 285C.140 & 285C.125

Statutes/Other Implemented

ORS 285C.140

History

Renumbered from 150-285C.140(12), REV 21-2016, f. 8-10-16, cert. ef. 9-1-16
REV 12-2004, f. 12-29-04, cert. ef. 12-31-04, Renumbered from 150-285B.719(8)
REV 8-2000, f. & cert. ef. 8-3-00, Renumbered from 150-285.613(8)
RD 1-1995, f. 12-29-95, cert. ef. 12-31-95