OAR 123-668-0001: Purpose and Scope

This division of administrative rules provides guidance and parameters applicable to: (1) Selected issues regarding how the local sponsor operates and controls an enterprise zone, including with respect to business tax incentives (primarily for the standard property tax exemption as addressed in OAR 123-674); and (2) Any situation provided by law, under which the local government or governments that sponsor an enterprise zone may (jointly) impose additional requirements or conditions on a business firm for receiving tax benefits associated with an investment in the enterprise zone. (3) Obligations of zone sponsors as enacted by chapter 298, Oregon Laws 2023 (House Bill 2009).