Or. Admin. Code § 123-674-2500

Current through Register Vol. 63, No. 11, November 1, 2024

Section 123-674-2500 - Final Processing

Pursuant to OAR 123-674-2300:

(1) The county assessor or county assessment staff to whom the assessor delegates enterprise zone duties shall:

(a) Accept any requisite invitation to a Preauthorization Conference, as feasible and warranted;

(b) Approve or deny the Application within a reasonable time after receiving the Approval Form from the local zone manager;

(c) Fill out and sign the pertinent section of the Approval Form, retain copy for assessor's records, and return the form to or process it on behalf of the local zone manager, within five or fewer business days after making a decision in subsection (b) of this section; and

(d) Include a written explanation with the materials returned to the local zone manager if denying authorization for any reason in OAR 123-674-2300(2).

(2) The assessor or staff may refuse to approve the Application on condition of receiving reasonably critical information from the Firm/applicant or zone sponsor, including but not limited to resolving a concern raised with the Preauthorization Conference, or of holding an additional meeting if not properly notified of any prior meeting.

(3) If the county assessor denies the Firm/applicant's authorization, the local zone manager or county assessor shall within 15 or fewer business days after denial:

(a) Refund any authorization filing fee that was paid.

(b) Have the Approval Form and the county assessor's written explanation sent to the Firm/applicant through certified mail or in such a way that the date of receipt can be verified and have copies distributed to the Department of Revenue and the Department.

(4) Pending the completion and inclusion of any of the following as part of the Application (to which they shall be attached), the local zone manager and county assessor shall delay final processing of the Approval Form notwithstanding subsection (1)(c) of this rule:

(a) Written agreement in OAR 123-674-0700 for an extended abatement, except as incorporated in documentation of an urban enterprise zone's standard conditions with OAR 123-674-2300(7);

(b) Resolution or resolutions of the governing body or bodies of the zone sponsor for a local waiver of the employment increase requirement in OAR 123-674-4300; or

(c) Executed lease or purchase agreement, but only as necessary for OAR 123-674-2100(4).

(5) Subject to both the local zone manager and county assessor approving the Application, as well as wrapping up special circumstances in section (4) of this rule, the local zone manager or county assessor shall:

(a) Immediately furnish the completed and signed Approval Form to the Firm/applicant, along with the summary or record of Preauthorization Conference, and executed or final copies of any document for purposes of OAR 123-674-2300(7) or subsection (4)(a) or (b) of this rule;

(b) Promptly distribute a copy of the form and Application to the local contact agency for the First Source Hiring Agreement without Application attachments or other documents; and

(c) Not later than 30 days after approval, see that the Department of Revenue and the Department receive a copy of the form and Application (with summary or record of Preauthorization Conference), and final or executed copies, as applicable, of any:

(A) Documentation for an urban zone's standard conditions;

(B) Written agreement for an extended abatement with any associated resolution or warrant of local government approval;

(C) Resolution with exhibits or related documents for granting a waiver from required employment increase; and

(D) Other materials pertaining to authorization of the Firm/applicant or as directed by the Department of Revenue or the Department, which would not typically include copies of lease agreements or First Source Hiring Agreements.

Or. Admin. Code § 123-674-2500

OBDD 27-2010, f. & cert. ef. 6-14-10; OBDD 14-2016, f. & cert. ef. 9/16/2016; OBDD 8-2020, amend filed 08/12/2020, effective 08/12/2020; OBDD 16-2020, minor correction filed 08/31/2020, effective 08/31/2020; OBDD 19-2020, minor correction filed 09/01/2020, effective 9/1/2020

Statutory/Other Authority: ORS 285A.075 & 285C.060(1)

Statutes/Other Implemented: ORS 285C.140, 285C.145, 285C.150, 285C.155 & 285C.160