Or. Admin. Code § 123-650-5000

Current through Register Vol. 63, No. 12, December 1, 2024

Section 123-650-5000 - LOCAL TAXING DISTRICTS - Regular Designation Notice

(1) The designation or re-designation of an enterprise zone under ORS 285C.065 or 285C.250 must entail notice to and consultation with local taxing districts that:

(a) Formally commences only after the Department consults with the Sponsoring Government(s) as described in OAR 123-650-4000; and

(b) Takes place in due order before subsequently submitting documentation to the Department.

(2) The notice:

(a) Must go to each taxing district (including but not limited to any municipal corporation or service district listed under ORS 198.010 and 198.180) that levies or has authority to levy ad valorem taxes on property within the boundary of the zone to be designated, irrespective of the zone area as measured for purposes of OAR 123-650-1000(3);

(b) Shall be copied to the county assessor; and

(c) Need not be sent to the Department or to any taxing district that is a Sponsoring Government, subdivision thereof, or a service district, urban renewal district, or the like that effectively has the same board or governing body as a Sponsoring Government.

(3) The Sponsoring Government(s) must send the notice at least 21 calendar days before the meeting in OAR 123-650-5100, and the notice shall include, but is not limited to:

(a) An invitation for representation from each district;

(b) An established meeting place, date and time, the scheduling of which should be coordinated with district officials known to have special interest in relevant issues;

(c) Brief background about the reasons for seeking an enterprise zone and the potential for (limited duration) exemption(s) from taxes on future business property inside the zone boundary (subject to certain requirements);

(d) Probable timeline for consideration of resolutions for re-/designation by the Sponsoring Government(s) even if lacking exact dates;

(e) Solicitation for comments on the proposed zone to be directed at a Sponsoring Government; and

(f) Contact details for making such comments or for receiving further information.

(4) The Sponsoring Government(s) must furnish the Department with the following as part of submitted documentation:

(a) Evidence of the notice having been timely sent, including but not limited to:

(A) A list of contact names and mailing addresses for all applicable taxing districts; and

(B) A (template) copy of the notice directed at such taxing districts in accordance with section (3) of this rule; and

(b) Meeting minutes or summary and any final materials resulting from related consultative activities, as well as written comments received in response to the notice from any relevant taxing district.

(5) A taxing district's objection to or lack of support has no bearing on the Department's determination under ORS 285C.074 or on the enterprise zone's operation or tax abatements for business firms.

(6) The tasks stipulated in this rule shall not discourage or replace other local efforts and actions to provide/elicit public information, commentary or involvement, as circumstantially appropriate, or as required by local law, policy, custom or practice.

(7) Copies of items listed in subsection (4)(a) of this rule shall also be furnished to the Special Districts Association of Oregon (Attn: Government Affairs).

Or. Admin. Code § 123-650-5000

OBDD 23-2010, f. & cert. ef. 6-14-10; OBDD 15-2015, f. & cert. ef. 11/12/2015; OBDD 11-2017, amend filed 11/29/2017, effective 11/29/2017; OBDD 14-2024, amend filed 06/10/2024, effective 6/10/2024

Statutory/Other Authority: ORS 285A.075, 285C.060(1) & 285C.067(2)

Statutes/Other Implemented: ORS 285C.060, 285C.065, 285C.067, 285C.074, 285C.078 & 285C.250