OAR 123-674: Standard Exemption On Taxable Enterprise Zone Property

60 rules in Division 674, Chapter 123 (Oregon Business Development Department).

  1. OAR 123-674-0001: Temporary rule language in effect until 12/01/2026. Purpose, Scope and General Process for Businesses Seeking Exemption
  2. OAR 123-674-0100: Temporary rule language in effect until 12/01/2026. Definitions
  3. OAR 123-674-0200: Temporary rule language in effect until 12/01/2026. General Employment Terminology and Issues
  4. OAR 123-674-0300: Temporary rule language in effect until 12/01/2026. Satisfaction of ORS 285C.200 Requirements
  5. OAR 123-674-0350: Temporary rule language in effect until 12/01/2026. Alternative Performance Criteria for Authorized Business Firms
  6. OAR 123-674-0400: Temporary rule language in effect until 12/01/2026. Flexible Hiring Timelines
  7. OAR 123-674-0500: Temporary rule language in effect until 12/01/2026. EXTENDED TAX ABATEMENT — General Points
  8. OAR 123-674-0600: Compensation & Wage Standards
  9. OAR 123-674-0700: Temporary rule language in effect until 12/01/2026. Written Agreement between Sponsor and Eligible Business Firm
  10. OAR 123-674-1000: BUSINESS ELIGIBILITY — Special Business Distinctions
  11. OAR 123-674-1100: Temporary rule language in effect until 12/01/2026. Basic Eligibility of Firms and Operations
  12. OAR 123-674-1200: Temporary rule language in effect until 12/01/2026. Ineligible Activities
  13. OAR 123-674-1300: Temporary rule language in effect until 12/01/2026. Eligible Business Firm with Ineligible Activities
  14. OAR 123-674-1400: Gross Receipts Test
  15. OAR 123-674-1600: Temporary rule language in effect until 12/01/2026. Call Centers and Like Operations
  16. OAR 123-674-1700: Temporary rule language in effect until 12/01/2026. Headquarter Facilities
  17. OAR 123-674-2000: AUTHORIZATION PROCESS — Timely Submission
  18. OAR 123-674-2100: Allowably Late Applications
  19. OAR 123-674-2300: Temporary rule language in effect until 12/01/2026. Initial Processing by Local Zone Manager
  20. OAR 123-674-2500: Temporary rule language in effect until 12/01/2026. Final Processing
  21. OAR 123-674-3000: AUTHORIZATION'S COVERAGE & EFFECT — Being An Authorized Firm
  22. OAR 123-674-3100: Limitations on Exemption Relative to Authorization
  23. OAR 123-674-3200: Amending the Application/Authorization
  24. OAR 123-674-3500: Additional, Concurrent Authorizations
  25. OAR 123-674-3700: Renewal of Active Status and Inactive Authorization
  26. OAR 123-674-4000: EMPLOYMENT OF FIRMS — Computation of Averages
  27. OAR 123-674-4100: Temporary rule language in effect until 12/01/2026. Employment Requirement to Qualify Initially
  28. OAR 123-674-4200: Diminishing Employment Well beyond the Zone
  29. OAR 123-674-4300: Temporary rule language in effect until 12/01/2026. Local Waiver of Employment Increase inside Zone
  30. OAR 123-674-4600: Maintaining Sufficient Employment
  31. OAR 123-674-4800: Sale or Leasing of Exempt Property
  32. OAR 123-674-5000: QUALIFIED PROPERTY— Critical Terms
  33. OAR 123-674-5050: Property at Time of Zone Designation or Amendment
  34. OAR 123-674-5100: Eligible Utilization
  35. OAR 123-674-5200: Mechanical, Personal and Unqualified Property
  36. OAR 123-674-5300: Buildings, Structures and Other Real Property
  37. OAR 123-674-5400: Property Already Entered on Rolls
  38. OAR 123-674-5500: Obligations for All Leases, Lessors and Lessees
  39. OAR 123-674-5900: Property at Time of Zone Termination
  40. OAR 123-674-6000: FILING & COMPLIANCE — Exemption for Property Not Yet In Service
  41. OAR 123-674-6100: Mandatory First-year Claim with Property Schedule
  42. OAR 123-674-6200: Filing Latter-year Claims
  43. OAR 123-674-6300: Disqualification of Particular Property
  44. OAR 123-674-6400: Temporary rule language in effect until 12/01/2026. General Firm Disqualification
  45. OAR 123-674-6600: PAYBACK IN LIEU OF DISQUALIFICATION — Applicability
  46. OAR 123-674-6610: Payment of Tax Savings
  47. OAR 123-674-6620: Distribution of Payment among Cosponsors
  48. OAR 123-674-6630: Utilization of Payments
  49. OAR 123-674-6880: Deferral during Recession
  50. OAR 123-674-6885: Additional Conditions with Deferral
  51. OAR 123-674-7200: GENERAL LAWFULNESS — Terminology
  52. OAR 123-674-7210: Declarations and Responsibilities
  53. OAR 123-674-7220: Effect of Event of Noncompliance
  54. OAR 123-674-7230: Materiality
  55. OAR 123-674-7240: Cure
  56. OAR 123-674-7250: Interpretation
  57. OAR 123-674-7700: FIRST SOURCE HIRING AGREEMENTS — Coverage
  58. OAR 123-674-7710: First-Source Procedures
  59. OAR 123-674-7720: Handling Exemption Claims
  60. OAR 123-674-7730: Allowing Late Execution of First-Source Agreement