Or. Admin. Code § 123-674-7730

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

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

For purposes of an authorized business firm's needing to have entered into a First Source Hiring Agreement:

(1) The Director may issue a waiver that excuses the requirement until the time when the agreement is actually executed or takes effect, such that the firm is not required to have been entered into the agreement:

(a) At the time of applicable hiring; or

(b) On or before December 31 of the year when qualified property is placed in service, directly before the first exemption year, as otherwise required under ORS 285C.215(1).

(2) The Director may issue waiver as described in section (1) of this rule for the following reasons:

(a) The Firm/applicant was using first-source services in a timely fashion, without having a formal agreement;

(b) Mistaken communications, an absence of local contacts or the like hampered the ability or understanding of the Firm/applicant as to the agreement or the need to enter into it;

(c) The Firm/applicant made a good faith effort to obtain an agreement, but it was misled or otherwise unable to readily obtain it through no fault of its own; or

(d) Similar circumstances.

(3) The local zone manager, county assessor or contact agency on behalf of the authorized business firm or the firm itself may seek a waiver under this rule by contacting the Department after authorization, whether before or after an action by the county assessor as described in OAR 123-674-7720.

(4) A waiver under this rule shall take the form of a written recommendation from staff to the Director that the Director approves. The written recommendation shall describe:

(a) The justification for the waiver pursuant to this rule;

(b) The basis or source of evidence for such justification or determinations, including but not limited to verbal communications with the contact agency, the county assessor or other local parties;

(c) The status of the Firm/applicant's entering into an agreement; and

(d) The date by which the agreement must be in effect.

(5) The Department shall provide notice of the Director's decision and distribute copies of any approved waiver, as well as any waiver as described in OAR 123-070 affecting an enterprise zone exemption, to the:

(a) Firm/applicant;

(b) County assessor;

(c) Contact agency;

(d) Local zone manager; and

(e) Department of Revenue (Attention: Exemptions Specialist, Property Tax Division).

Or. Admin. Code § 123-674-7730

EDD 3-2000, f. & cert. ef. 2-1-00; EDD 1-2005, f. & cert. ef. 2-25-05; EDD 26-2009, f. 11-30-09, cert. ef. 12-1-09; Renumbered from 123-070-2400 by OBDD 31-2010, f. 6-30-10, cert. ef. 7-1-10

Stat. Auth.: ORS 285A.075, 285C.060(1) & 285C.215(3)

Stats. Implemented: ORS 285C.050, 285C.060, 285C.200 & 285C.215