justicedao/ipfs_state_laws huggingface dataset:
123-656-2300 Terminations For an enterprise zone designated as described in OAR 123-656-2000: (1) The zone terminates by operation of state law under ORS 285C.245(1)(a), subsequent to the effective date of designation by order of the Director, regardless of any intervening termination of the Federal Enterprise Zone due to programmed operation under federal statutes or repeal of the operative federal law. (2) The zone may terminate early and shall terminate by programmatic sunset, as described in OAR 123-650-9100(1)(b) or (c). (3) With respect to termination in section (1) of this rule, the local zone sponsor may re-designate it as a regular enterprise zone under ORS 285C.250 but only in conformance with all applicable requirements including but not limited to ORS 285C.090. (4) In addition, the zone may also terminate by order of the Director under ORS 285C.085(5), effectively rescinding the order designating the zone, as if it had never existed, in the event that the federal government prematurely terminates the Federal Enterprise Zone for nonperformance, violation of federal guidelines or similarly unusual circumstances. In this case, there is no provision for a re-designation under ORS 285C.250, but any business firm located in the zone is covered by OAR 123-650-9500 to 123-650-9700. Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.085, 285C.245, 285C.250 & 285C.255 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 14-2015, f. & cert. ef. 11-12-15 OBDD 24-2010, f. & cert. ef. 6-14-10
123-662-0001 Purpose and Scope This division of administrative rules specifies matters related to areas designated for electronic commerce and the business tax incentives especially available in them, including but not limited to the electronic commerce overlay of an enterprise zone: (1) In such areas businesses engaged in Electronic Commerce are not only eligible for the standard enterprise zone exemption, but they may also qualify for a state income tax credit based on their Electronic Commerce investment. (2) These administrative rules: (a) Have no bearing on any enterprise zone aside from its having electronic commerce status; and (b) Do not control or bind the county assessor or Department of Revenue and are superseded by OAR chapter 150 in matters related to tax administration. Statutory/Other Authority: ORS 285A.075, 285C.050(5), 285C.060(1) & 285C.102(3)(c) Statutes/Other Implemented: ORS 285C.050, 285C.078, 285C.095, 285C.100, 285C.102, 285C.135, 285C.180, 285C.185, 315.507 & 315.508 History: OBDD 9-2017, amend filed 11/29/2017, effective 11/29/2017 OBDD 10-2015, f. & cert. ef. 10-5-15 OBDD 25-2010, f. & cert. ef. 6-14-10
123-662-1200 Designated Areas (1) The sponsor of any eligible existing enterprise zone that is not already an E-commerce zone or has not revoked such status may designate itself as an E-commerce zone in accordance with OAR 123-662-1000: (a) If the Legislature allows additional electronic commerce designations under ORS 285C.095 for enterprise zones, which are currently limited to 15, pursuant to the date that the legislation took effect. (b) If an E-commerce zone terminates according to OAR 123-650-9100(1)(a) or (b), except for OAR 123-662-1100(7), or its zone sponsor revokes the electronic commerce designation, pursuant to the date that the termination or revocation took effect. (2) The Department shall maintain and publicize information identifying which enterprise zones are currently E-commerce zones. (3) The City of North Plains in Washington County is a city designated for electronic commerce under ORS 285C.100, effective March 4, 2002, such that: (a) The city shall act as a zone sponsor and take responsibility for all duties of a zone sponsor, as if North Plains were a rural enterprise zone, with respect to any business firm seeking an exemption under ORS 285C.170 or 285C.175 on qualified property located inside the city limits or its urban growth boundary. (b) The standard exemption is allowed at such a location only insofar as the business firm is: (A) Eligible on the basis of Electronic Commerce operations in terms of this division of administrative rules, for purposes of which North Plains is the same as an E-commerce zone; or (B) Engaged in research, design, development, fabrication, assembly, testing, packaging or validation of semiconductors, or in producing equipment, core intellectual property, automation software, or intermediary inputs or supplies, primarily intended for use in the semiconductor industry, provided that construction, modification or installation of qualified property commences in North Plains on or after June 6, 2024, when chapter 52, Oregon Laws 2024 (Senate Bill 1526) takes effect. Statutory/Other Authority: ORS 285A.075, 285C.050(5), 285C.060(1) & 285C.102(3)(c) Statutes/Other Implemented: ORS 285C.095, 285C.100, 285C.102 & 285C.135 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 10-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 10-2015, f. & cert. ef. 10-5-15 OBDD 14-2012, f. & cert. ef. 8-15-12 OBDD 25-2010, f. & cert. ef. 6-14-10
123-662-2000 Enterprise Zone Business Eligibility Respective to the standard exemption from property taxes under ORS 285C.175: (1) A business firm engaged in Electronic Commerce will likely be eligible in other ways under ORS 285C.135, but it shall not be subject to the requirements or restrictions of those other ways once the enterprise zone is effectively an E-commerce zone. (2) If an eligible business firm that originally sought eligibility based on Electronic Commerce does not satisfy that definition, it may still receive authorization and exemption subject to another way’s requirements or restrictions, except in an area described in OAR 123-662-1200(3). (3) The following may occur only once the enterprise zone is effectively an E-commerce zone: (a) Authorization or qualification of a firm that is eligible only by virtue of Electronic Commerce; or (b) Exemption of personal property permissible only under ORS 285C.185(1)(b)(B). (4) Property that due to section (3) of this rule does not qualify for exemption by January 1 of the first year, for which a business firm may claim the exemption, is not allowed to qualify later, even if the enterprise zone is designated for E-commerce. (5) After an area’s status as an E-commerce zone effectively ceases, a business firm shall enjoy the following protection for exemption on qualified property respective to Electronic Commerce eligibility, notwithstanding that the firm might be eligible in another way, as described: (a) In OAR 123-650-9500 and 123-650-9600, if for whatever reason the underlying enterprise zone terminates and the location of the qualified property is outside of a subsequent enterprise zone. (b) Only in OAR 123-650-9500 regardless that the firm was already authorized or qualified, upon: (A) Revocation of the zone’s electronic commerce designation; or (B) Termination of the underlying enterprise zone and designation of the location of qualified property in another enterprise zone without electronic commerce status. Statutory/Other Authority: ORS 285A.075, 285C.050(5) & 285C.060(1) Statutes/Other Implemented: ORS 285C.095, 285C.100, 285C.135, 285C.140, 285C.180, 285C.185 & 285C.245 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 10-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 10-2015, f. & cert. ef. 10-5-15 OBDD 25-2010, f. & cert. ef. 6-14-10
123-668-0001 Purpose and Scope This division of administrative rules provides guidance and parameters applicable to: (1) Selected issues regarding how the local sponsor operates and controls an enterprise zone, including with respect to business tax incentives (primarily for the standard property tax exemption as addressed in OAR 123-674); and (2) Any situation provided by law, under which the local government or governments that sponsor an enterprise zone may (jointly) impose additional requirements or conditions on a business firm for receiving tax benefits associated with an investment in the enterprise zone. (3) Obligations of zone sponsors as enacted by chapter 298, Oregon Laws 2023 (House Bill 2009). Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.050 - 285C.250 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 13-2015, f. & cert. ef. 11-12-15 OBDD 26-2010, f. & cert. ef. 6-14-10
123-668-0100 Sponsor of a Zone OAR 123-001 (Procedural Rules) contains definitions used in this division. Additionally, as used in this division and related divisions of this chapter of administrative rules (OAR 123-650 to 123-690), as well as relevant parts of ORS chapter 285C, unless the context demands otherwise: (1) “Sponsor” or “zone sponsor” includes the single city, port or county, or the cities, ports or counties, or any combination of these, collectively, as described in OAR 123-650 that: (a) Most recently designated or re-designated the enterprise zone under ORS 285C.065 or 285C.250; or (b) Joined the zone with a change to the zone boundary under ORS 285C.115. (2) Sponsor also refers to: (a) The tribal government and any city, port or county cosponsor of a reservation enterprise zone or a reservation partnership zone under ORS 285C.306 (see OAR 123-656). (b) The county, multiple counties or city that sought designation of a rural renewable energy development zone under ORS 285C.353 (see OAR 123-680). (3) Depending on the particular context, “a sponsor” or “a zone sponsor” may refer to a single sponsoring entity or “cosponsor” of the enterprise zone included in section (1) or (2) of this rule. Such reference neither supersedes nor interferes with ORS 285C.105(2), which compels all cosponsors to act jointly in fulfilling the duties of the zone sponsor and in taking any action with respect to the zone, with the exception of: (a) Restriction on hotel/resort eligibility by a city or county: at designation, in joining with boundary change, or with partial revocation of a hotel/resort election, according to OAR 123-650-4800(2)(e) and (3); or (b) Provision of local incentives as described in OAR 123-668-1300. (4) The zone sponsor does not include and is not any city, port or county that simply consented to having part of its territory contained in an enterprise zone as described in OAR 123-650-0500. Statutory/Other Authority: ORS 285A.075, 285C.060(1) & 285C.370 Statutes/Other Implemented: ORS 285C.050 - 285C.250, 285C.320 & 285C.353 History: OBDD 13-2023, amend filed 07/05/2023, effective 07/05/2023 OBDD 9-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 13-2015, f. & cert. ef. 11-12-15 OBDD 26-2010, f. & cert. ef. 6-14-10
123-668-1000 DUTIES & OPTIONS — Local Zone Manager For purposes of ORS 285C.105(1)(a): (1) The sponsor of an enterprise zone shall appoint and maintain a local zone manager, though not necessarily by resolution, which must be done no more than 90 days after the zone’s re-/designation if one was not appointed through the documentation submitted under ORS 285C.074. (2) The sponsor or a particular cosponsor may delegate the authority to appoint the local zone manager to a person or body including but not limited to the current local zone manager. (3) The sponsor may make appointment of a local zone manager by way of an established position at a local agency or organization, whether public or private, as opposed to a named person. (4) The sponsor may appoint up to but not more than two persons to serve as local co-managers of the zone, which may not be treated as officially bifurcating the zone in any way. (5) Except as explicitly proscribed by the zone sponsor, the local zone manager shall act as the agent and representative of the enterprise zone in regard to any and all ministerial, intergovernmental, technical or promotional functions of the zone sponsor. (6) The local zone manager may be empowered by and on behalf of the zone sponsor or a cosponsor to make discretionary decisions or enter into agreements, for which the law does not stipulate adoption of a resolution by the governing body or bodies of the sponsor. (7) Whenever a local zone manager is appointed or a new person fills the appointed position, the sponsor needs to give written notice to the Department, the Department of Revenue and the county assessor soon afterwards. (8) Anyone may serve as local zone manager, but it behooves the sponsor to: (a) Select a person/position with complementary responsibilities, such as working regularly and locally with eligible business firms; and (b) Formalize zone manager duties in the person/position’s job description or contract. Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.105 History: OBDD 8-2017, amend filed 11/29/2017, effective 11/29/2017 OBDD 13-2015, f. & cert. ef. 11-12-15 OBDD 26-2010, f. & cert. ef. 6-14-10
123-668-1100 Reports by Sponsor at Beginning and End of an Enterprise Zone (1) Within six months after re-/designation of any enterprise zone, the zone sponsor shall provide the following information, unless fully completed as part of documentation submitted with re-/designation, to the Department and any other organization deemed appropriate by the sponsor for purposes of ORS 285C.105: (a) A description and examples of marketing plans, efforts or materials for the zone; (b) A list, map or other information necessary for identifying publicly owned land or buildings that are available for lease or purchase by an eligible business firm within the zone under ORS 285C.110 according to OAR 123-668-1400; (c) For an urban zone, indices identifying all land within the zone, which for example, may be accomplished by on-line locator software, and for which specific tax lots or street addresses are needed only for properties at which eligible development may occur; (d) Description of normally expected actions to be taken or reasonable requirements to be imposed, as well as policies and standards adopted, by the sponsor under ORS 285C.150, 285C.155, 285C.160, 285C.203, 285C.205 or 285C.403 with respect to business firms using the zone; (e) Confirmation of having appointed the local zone manager consistent with OAR 123-668-1000; and (f) The final form of any change in the election or restrictions to allow hotel, motel or destination resorts as eligible business firms in all or certain city or county jurisdictions of the enterprise zones, for which newly adopted resolution(s) are necessary as described in OAR 123-650-4800(2)(e). (2) The sponsor shall periodically update and repeat the reporting of information described in section (1) of this rule, as applicable or necessary under ORS 285C.105, including as described in OAR 123-668-2000(5). (3) Within six months following the termination of an enterprise zone unless re-designated in its entirety, the sponsor of the terminated zone and the county assessor shall jointly submit to the Department of Revenue, Department and contact agency, a complete list of: (a) The names of all business firms authorized, certified or qualified in the zone at the time of termination and located outside of any currently designated enterprise zone; (b) The dates of submission and approval for each authorization or certification application; (c) The anticipated initial first year of each exemption; and (d) The status of each investment or exemption of the authorized, certified or qualified business firm (for example, “under construction”). Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.060, 285C.070, 285C.105 & 285C.110 History: OBDD 9-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 13-2015, f. & cert. ef. 11-12-15 OBDD 26-2010, f. & cert. ef. 6-14-10
123-668-1400 Locally Available, Public Real Estate For purposes of ORS 285C.105(1)(g) and 285C.110: (1) The zone sponsor shall: (a) Prepare and maintain a list and map of land, buildings and structures within the zone that are: (A) Owned by any agency on behalf of the state government or by any municipal corporation; (B) Not in use or officially designated for some public purpose; and (C) Suitable for an eligible business firm in terms of land use zoning ordinances. (b) Undertake reasonable efforts to make the real estate identified in subsection (a) of this section available for lease or purchase by authorized or qualified business firms for purposes of the standard exemption on qualified property under ORS 285C.175 (see OAR 123-674). (2) Except as otherwise precluded under Oregon or federal law/constitutional provisions, such firms are entitled to acquire the real estate identified in section (1) of this rule at a fair market rate/price, subject to the leasing or purchasing firm’s prompt development or redevelopment of the property pursuant to an approved application for authorization. (3) As used in ORS 285C.110 and for purposes of this rule, “municipal corporation” has the same meaning as found under ORS 294.311, including but not limited to any special or local service district, a people’s utility district or a joint operating agency under ORS 262.005. Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.105 & 285C.110 History: OBDD 13-2015, f. & cert. ef. 11-12-15 OBDD 26-2010, f. & cert. ef. 6-14-10
123-668-1600 Funds Derived through an Enterprise Zone Moneys or revenue due to the enterprise zone are a special but publicly accountable resource, which are subject to applicable provisions under ORS Chapter 294 and other state or local laws with regard to collecting, holding and using such funds, and which: (1) May arise: (a) In the form of payments to the zone sponsor by a business firm: (A) As specified in statute or law, in the case of: (i) The authorization filing fee under ORS 285C.140(1)(c) consistent with OAR 123-668-1700; or (ii) The payback of one year’s tax savings in lieu of disqualification under ORS 285C.240(6), as described in OAR 123-674-6600 to 123-674-6630. (B) As a result of an additional requirement agreed to or imposed on the firm by the sponsor in conformance with OAR 123-668-2000 to 123-668-2500 for the situations described in OAR 123-668-2000(1) and (2). (b) Under ORS 285C.205(3) as described in OAR 123-674-4300(3)(b)(B), through deposits by a qualified business firm into an account established by the sponsor, from which moneys are either reimbursed to the firm for training expenses or transferred to local publicly funded job training providers. (c) From distribution by the Department of Revenue’s to the sponsor and other taxing districts of 30 percent of the corporate income or excise taxes paid by a corporation, under ORS 317.131, as addressed in OAR 123-690-8500. (2) Do not, among other things, include: (a) School support fees described in OAR 123-668-4000 to 123-668-4300, which are funds held by a school district for the state school system in general. (b) When a firm makes a payment to another entity such as a charitable cause, or performs other types of actions or services, in satisfying a requirement described in paragraph (1)(a)(B) of this rule. Statutory/Other Authority: 285C.060(1) & ORS 285A.075 Statutes/Other Implemented: ORS 285C.105, 285C.140, 285C.150, 285C.155, 285C.160, 285C.203, 285C.205, 285C.240, 285C.403 & 317.131 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 15-2020, minor correction filed 08/31/2020, effective 08/31/2020 OBDD 9-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 13-2015, f. & cert. ef. 11-12-15 OBDD 26-2010, f. & cert. ef. 6-14-10
123-668-2100 Basic Parameters For purposes of local, additional requirements imposed by an enterprise zone sponsor: (1) They shall apply to a qualified business firm’s direct receipt of the tax abatement, only: (a) With respect to operations inside (or nearby and affected by operations in) the enterprise zone; and (b) Between the time when: (A) The firm receives authorization (certification in the case of the long-term rural tax incentives); and (B) December 31 of the final year when the overall enterprise zone exemption expires. (2) Notwithstanding section (1) of this rule, the zone sponsor and the business firm may mutually agree, possibly with certain contingencies, to apply current requirements or provisions of an agreement to future situations described in OAR 123-668-2000(1) or (2). (3) They shall not require that the eligible business firm’s hiring, recruitment, promotion, training, compensation or treatment of its actual or potential employees, suppliers, contractors or customers be based on: (a) Those persons’ or businesses’ explicit residency or geographic location, consistent with OP-8236, Oregon Attorney General (April 20, 1995); or (b) Other legally impermissible criteria. (4) The consequence of a qualified business firm’s failing to satisfy an additional requirement is not necessarily disqualification or loss of property tax benefits: (a) If, however, that is the expected consequence, then it behooves the zone sponsor to stipulate as much in the applicable agreement, policy or resolution. (b) Alternatively, as provided in the agreement, resolution or final supporting documentation: (A) The firm’s failure may result in other penalties or repercussions through breach of contract or as otherwise stipulated; or (B) The firm might fulfill an alternative requirement to avoid disqualification. (An alternative requirement shall not preclude the firm’s disqualification, if the firm later fails to fulfill the alternative requirement or any other requirement) Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.105, 285C.150, 285C.155, 285C.160 & 285C.403 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 9-2020, amend filed 08/12/2020, effective 08/12/2020 OBDD 13-2015, f. & cert. ef. 11-12-15 OBDD 26-2010, f. & cert. ef. 6-14-10
123-668-2200 Additional to Statutory Provisions (1) A requirement imposed on a business firm by an enterprise zone sponsor is strictly supplemental to the provisions under applicable statutes or state laws, and it shall neither alter nor undermine their effect or intent. (2) With respect to the following, as established by relevant state provisions, a requirement may in no way: (a) Affect the basic eligibility or ineligibility of certain business activities or allowed uses of or the minimum size of investments in relevant property; (b) Provide financial support to the statewide school system; or (c) Alter the coverage, extent, period or any other direct aspect of tax benefit, although: (A) Alternative types of payment or financial contributions by the firm are possible; and (B) The sponsor shall set the total period of tax benefit as provided by the relevant law or statute. (3) The requirements may neither modify nor in any way effectively decrease or increase the stringency of state requirements for hiring, general employment levels or average pay/compensation associated with jobs or persons employed by the firm, and they shall not even address such issues, except for local requirements that: (a) Deal with employment other than what is affected or covered by the relevant state requirement, including but not limited to construction or temporary workers, part-time employees, or remuneration in an enterprise zone described in OAR 123-674-0500(5); (b) Set an alternative employment level under ORS 285C.155; (c) Specify extra demands within the context of a First Source Hiring Agreement that the firm is otherwise required to enter into, as described in OAR 123-674-7700 to 123-674-7730; or (d) Obligate the firm in a reasonable manner with respect to workforce development, hiring/retention from certain sources or groups, employee benefits, or other employment-related matters that are completely distinct from requirements under ORS 285C.050 to 285C.250 or 285C.412, and as may be regarded as public or community benefits. Statutory/Other Authority: ORS 285A.075 & 285C.060(1) Statutes/Other Implemented: ORS 285C.105, 285C.150, 285C.155, 285C.160 & 285C.403 History: OBDD 14-2024, amend filed 06/10/2024, effective 06/10/2024 OBDD 13-2015, f. & cert. ef. 11-12-15 OBDD 26-2010, f. & cert. ef. 6-14-10