2011 ORS § 285C.506¹
Annual certification of facility
  • application
  • fee
  • review
  • appeal
  • duration of certification

(1) Following completion of the construction, reconstruction, modification, acquisition, installation or lease of the facility, the hiring of employees to conduct business operations at the facility and the commencement of operations at the facility, a business firm that obtained preliminary certification under ORS 285C.503 (Preliminary certification of facility) may apply for annual certification under this section.

(2) The application shall be filed with the Oregon Business Development Department on or before 30 days after the end of the income or corporate excise tax year of the business firm.

(3) The application shall contain the following information:

(a) A description of the business operations conducted at the facility;

(b) The date business operations commenced at the facility;

(c) The number of full-time, year-round employees employed by the business firm at the facility;

(d) A schedule of the annual compensation paid to the employees; and

(e) Any other information required by the department.

(4) An application filed under this section must be accompanied by a fee in an amount prescribed by the department by rule. The fee required by the department may not exceed $100.

(5) The department shall review a business firms application and approve the application if:

(a) The business operations of the firm at the facility commenced at least 24 months before the date of application for annual certification but within 10 years before the end of the tax year preceding the date of application for annual certification; and

(b) The business firm has satisfied the employment and minimum compensation requirements described in ORS 285C.503 (Preliminary certification of facility) (5)(c) and (d).

(6) In the case of the first application for annual certification filed by a business firm under this section, the department may approve the application only if, in addition to the requirements of subsection (5) of this section:

(a) Business operations commenced at the facility within a reasonable period of time, as determined by the department by rule, following the date of preliminary certification under ORS 285C.503 (Preliminary certification of facility);

(b) There has not been a significant interruption in construction, reconstruction, modification or installation activity at the location, as determined by the department by rule, following the date of preliminary certification under ORS 285C.503 (Preliminary certification of facility); and

(c) The facility and the business operations actually conducted at the facility are reasonably similar to the proposed facility and proposed operations described in the application for preliminary certification.

(7) After the first application for annual certification, the department may approve a subsequent application or certification filed under this section only if:

(a) The business firm meets the requirements of subsection (5) of this section; and

(b) The facility and the business operations actually conducted at the facility retain similar characteristics to the facility and the business operations actually conducted at the facility during the period of prior certification. This paragraph does not preclude an applicant from changing the location of the facility, the ownership or organization of the business firm or other aspects of the facility or business firm that are within the intent of ORS 285C.500 (Definitions for ORS 285C.500 to 285C.506) to 285C.506 (Annual certification of facility) if the change is made in accordance with rules adopted by the department.

(8) The department may consult with the city or county in determining whether to approve or disapprove an application under this section.

(9) If the department approves an application, it shall issue an annual certification to the business firm.

(10) If the department disapproves an application, the business firm or any owner of the business firm may not be allowed the exemption described in ORS 316.778 (Small city business development exemption) or 317.391 (Small city business development exemption) for the tax year for which the annual certification was sought or for any subsequent tax year.

(11) The decision of the department to disapprove an application under this section may be appealed in the manner of a contested case under ORS chapter 183.

(12) An annual certification may not be issued under this section for a tax year that is more than nine consecutive tax years following the first tax year an exemption is allowed under ORS 316.778 (Small city business development exemption) or 317.391 (Small city business development exemption) with respect to the facility.

(13) The department must approve or disapprove an application under this section within 30 days of the date the application is filed. [Formerly 285B.108; 2007 c.843 §78; 2011 c.730 §21b]

Note: Section 21c, chapter 730, Oregon Laws 2011, provides:

Sec. 21c. The amendments to ORS 285C.506 (Annual certification of facility) and section 3, chapter 595, Oregon Laws 2005, by sections 21a and 21b of this 2011 Act apply to applications for preliminary certification filed under ORS 285C.503 (Preliminary certification of facility) on or after July 1, 2011. [2011 c.730 §21c]