OAR 123-668-2000: Temporary rule language in effect until 12/01/2026. REQUIREMENTS ON BUSINESSES — Applicable Situations

OAR 123-668-2000 to 123-668-2500 cover situations described in sections (1) and (2) of this rule, in which a business firm shall satisfy additional, locally imposed conditions or requirements in an enterprise zone: (1) Under ORS 285C.403(4)(c) and a written agreement by a certified business firm with the zone sponsor for the long-term rural abatement of property taxes on a facility, as described in OAR 123-690; or (2) For standard property tax exemptions in OAR 123-674 involving: (a) A written agreement for the extended abatement of a period more than the standard 3-year exemption period but no more than 10 consecutive years under ORS 285C.160(2) between the zone sponsor and an authorized business firm consistent with OAR 123-674-0700; (b) A written agreement for establishing a flexible hiring timeline or alternative performance criteria consistent with ORS 285C.200(2) and OAR 123-674-0400 and OAR 123-674-0300; (c) Adoption of zone sponsor resolution(s), by which the statutorily required increase in zone employment of the firm is waived under ORS 285C.155 and 285C.200(3), in accordance with OAR 123-674-4300, including applicable criteria under ORS 285C.205, and that the requisite minimum level of employment is established; (d) A policy and standards adopted by the zone sponsor of an urban enterprise zone under ORS 285C.150 affecting all authorized business firms, consistent with OAR 123-668-2500, as documented with approval of the application for authorization; or (e) A suspension of the exemption and its resumption with or without a reduced level of required employment under ORS 285C.203, inasmuch as the zone sponsor may impose conditions in accordance with OAR 123-674-6885. (3) Respective to sections (1) and (2) of this rule: (a) The absence of any such stipulated requirement in an agreement, resolution or other such instrument conveying a business firm’s tax abatement or benefit suffices as proof that the abatement or benefit is not contingent on satisfaction of any additional, locally imposed condition; though, it is advised that the instrument clearly say as much. (b) It is incumbent on the zone sponsor to take the actions necessary to consistently implement, monitor and enforce such conditions, additional requirements or policies on and with any applicably affected business firm. (c) The county assessor is excused from any duty or obligation to track or determine satisfaction by a business firm with relevant local criteria or conditions set by zone sponsor. (d) The assessor shall enforce any such additional requirement through denial or disqualification of the exemption pursuant only to: (A) Timely notice by a qualified business firm or an owner of leased qualified property under ORS 285C.240(1)(d) or equivalently in the case of section (1) of this rule; or (B) Written request from the zone sponsor to take such action accompanied by documentation or evidence of the firm’s noncompliance and of how that effectively invalidates the firm’s abatement of property taxes. (4) Nothing in section (3) of this rule affects implementation or enforcement through loss of exemption as a consequence of noncompliance by a business firm or of property with an applicable requirement under state law, as set forth in ORS 285C.050 to 285C.250 or 285C.400 to 285C.420, based on information or evidence from the firm or any other source, including but not limited to: (a) Average employee compensation or wages of new employees of the firm under ORS 285C.160(3), regardless of proper stipulation of such a requirement in the written agreement entered into by the firm and the sponsor; (b) The investment minimum under ORS 285C.200(3)(b)(A); or (c) Minimum number of employees of the firm that the zone sponsor has set under ORS 285C.155 or 285C.203 in lieu of provisions under ORS 285C.200(1) or 285C.210. (5) Consistent with OAR 123-668-1100(1)(d) and (2), the sponsor of an enterprise zone shall inform and update the county assessor, Department of Revenue, local publicly funded job training providers or their contact agency for first source hiring agreements as relevant, as well as the Department, regarding any such condition or additional requirement in section (2) of this rule that is normally sought, including but not limited to any change in an adopted policy, criteria or methods to be used in implementing ORS 285C.150, 285C.155, 285C.160, 285C.203 or 285C.205.