Oregon Administrative Rules|Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY

Section 123-674-0001 - Purpose, Scope and General Process for Businesses Seeking Exemption

Section 123-674-0100 - Definitions

Section 123-674-0200 - General Employment Terminology and Issues

Section 123-674-0500 - EXTENDED TAX ABATEMENT - General Points

Section 123-674-0600 - Compensation and Wage Standards

Section 123-674-0700 - Written Agreement between Sponsor and Eligible Business Firm

Section 123-674-1000 - Special Business Distinctions

Section 123-674-1100 - Basic Eligibility of Firms and Operations

Section 123-674-1200 - Ineligible Activities

Section 123-674-1300 - Eligible Business Firm with Ineligible Activities

Section 123-674-1400 - Gross Receipts Test

Section 123-674-1500 - Repealed

Section 123-674-1600 - Call Centers and Like Operations

Section 123-674-1700 - Headquarter Facilities

Section 123-674-2000 - Timely Submission

Section 123-674-2100 - Allowably Late Applications

Section 123-674-2300 - Initial Processing by Local Zone Manager

Section 123-674-2500 - Final Processing

Section 123-674-3000 - Being an Authorized Business Firm

Section 123-674-3100 - Limitations on Exemption Relative to Authorization

Section 123-674-3200 - Amending the Application/Authorization

Section 123-674-3500 - Additional, Concurrent Authorizations

Section 123-674-3700 - Renewal of Active Status and Inactive Authorization

Section 123-674-4000 - Computation of Average Employment

Section 123-674-4100 - Employment Requirement to Qualify Initially

Section 123-674-4200 - Diminishing Employment Well beyond the Zone

Section 123-674-4300 - Local Waiver of Employment Increase inside Zone

Section 123-674-4600 - Maintaining Sufficient Employment

Section 123-674-4800 - Sale or Leasing of Exempt Property

Section 123-674-5000 - QUALIFIED PROPERTY- Critical Terms

Section 123-674-5100 - Eligible Utilization

Section 123-674-5200 - Mechanical, Personal and Unqualified Property

Section 123-674-5300 - Buildings, Structures and Other Real Property

Section 123-674-5400 - Property Already Entered on Rolls

Section 123-674-5500 - Obligations for All Leases, Lessors and Lessees

Section 123-674-6000 - FILING AND COMPLIANCE - Exemption Prior To 'In Service'

Section 123-674-6100 - Mandatory First-year Claim with Property Schedule

Section 123-674-6200 - Filing Latter-year Claims

Section 123-674-6300 - Disqualification of Particular Property

Section 123-674-6400 - General Firm Disqualification

Section 123-674-6600 - Applicability of Payback Provisions

Section 123-674-6610 - Payment of Tax Savings

Section 123-674-6620 - Distribution of Payment among Cosponsors

Section 123-674-6630 - Utilization of Payments

Section 123-674-6880 - Deferral during Recession

Section 123-674-6885 - Additional Conditions with Deferral

Section 123-674-7200 - Special Terminology

Section 123-674-7210 - Declarations and Responsibilities

Section 123-674-7220 - Effect of Event of Noncompliance

Section 123-674-7230 - Materiality

Section 123-674-7240 - Cure

Section 123-674-7250 - Interpretation

Section 123-674-7700 - First-Source Coverage

Section 123-674-7710 - First-Source Procedures

Section 123-674-7720 - Handling Exemption Claims

Section 123-674-7730 - Allowing Late Execution of First-Source Agreement

Section 123-674-8000 - ZONE BEGINNINGS AND ENDS - Designation or Amendment

Section 123-674-8100 - Authorization and Zone Termination

Section 123-674-8200 - Grandfathering in a Terminated Zone

Section 123-674-8300 - Timely Completion of Construction