Or. Admin. Code § 123-690-6400

Current through Register Vol. 64, No. 1, January 1, 2025

Section 123-690-6400 - Multiple, Joint Facilities

For purposes of two or more exemptions under ORS 285C.409(1)(c) as provided under ORS 285C.412(4), for which exempt facility property in each case is first placed in service over not more than four consecutive calendar years:

(1) Not only may the exemption periods start in different years, but their lengths may also vary respective to each agreement between the zone sponsor and certified business firm under ORS 285C.403(3)(c).

(2) If involving different Facility Sites, including but not limited to inside the same enterprise zone, the number of employees shall be determined separately subject to any base number at each Facility Site, consistent with OAR 123-690-4200, before being combined for purposes of ORS 285C.412(4)(d).

(3) If at the same Facility Site, each exemption must pertain to distinct investments or operations, but a common base number of employees shall be used.

Or. Admin. Code § 123-690-6400

OBDD 11-2015, f. & cert. ef. 10/5/2015; OBDD 46-2024, minor correction filed 10/17/2024, effective 10/17/2024

Statutory/Other Authority: ORS 285A.075

Statutes/Other Implemented: ORS 285C.412