justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 285c — Economic Development III

ORS 285c.549. credits provided to the certificate holder under ORS 315.341, from the certificate holder or a successor in interest to the business interests of the certificate holder. All prior tax credits provided to the holder of the certificate by virtue of the certificate shall be forfeited. (b) In the case in which all or a portion of a certificate has been transferred under ORS 285C.549, the maximum theoretical amount of the tax credits allowable under ORS 315.341, from the transferor. (3)(a) The Department of Revenue shall have the benefit of all laws of this state pertaining to the collection of income and excise taxes and may proceed to collect the amounts described in subsection (2) of this section from the person that obtained certification from the State Department of Energy or from the Oregon Business Development Department, or any successor in interest to the business interests of that person. No assessment of tax shall be necessary and no statute of limitation shall preclude the collection of taxes described in this subsection. (b) For purposes of this subsection, a lender, bankruptcy trustee or other person that acquires an interest through bankruptcy or through foreclosure of a security interest is not considered to be a successor in interest to the business interests of the person that obtained certification. (4) Notwithstanding subsections (1) to (3) of this section, a certificate or portion of a certificate held by a transferee under ORS 285C.549 may not be considered revoked for purposes of the transferee, the tax credit allowable to the transferee under ORS 315.341 may not be reduced and a transferee is not liable under subsections (2) and (3) of this section. [2011 c.474 14] STRATEGIC INVESTMENT PROGRAM (Generally)
ORS Chapter 285c — Economic Development III

ORS 285c.553. Final certification; eligibility; application; content; performance agreement; rules. (1) A final certification may not be issued by the Director of the Oregon Business Development Department under this section unless: (a) The renewable energy resource equipment manufacturing facility was erected, constructed, installed or acquired under a preliminary certificate of approval issued under ORS 285C.551 or 469B.157; (b) The applicant demonstrates the ability to provide the information required by ORS 285C.547 (2) and does not violate any condition that may be imposed as described in ORS 285C.551 (3); and (c) The facility was erected, constructed, installed or acquired in accordance with the applicable provisions of ORS 285C.540 to 285C.559 and any applicable rules or standards adopted by the director. (2) Any person may apply to the Oregon Business Development Department for final certification of a facility: (a) If the person received preliminary certification for the facility under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.555. Rules; fees for certification. By rule and after hearing, the Director of the Oregon Business Development Department may adopt a schedule of reasonable fees that the Oregon Business Development Department may require of applicants for preliminary or final certification under ORS 285C.540 to
ORS Chapter 285c — Economic Development III

ORS 285c.557. Certification required for tax credits; certification not to exceed five years; use by transferee. (1) A certificate issued under ORS 285C.553 or 469B.161 is required for purposes of obtaining tax credits in accordance with ORS 315.341. Such certification shall be granted for a period not to exceed five years. The five-year period shall begin with the tax year of the applicant during which the completed application for final certification of the facility under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.559. (1) Component parts of electric vehicles does not include: (a) Parts that may be used in both electric and conventional vehicles; or (b) Batteries. (2) Cost means the capital costs and expenses necessarily incurred in the erection, construction, installation and acquisition of a facility. (3) Electric vehicles means vehicles that are designed for use as Class I or Class II all-terrain vehicles, as those terms are defined in ORS 801.190 and 801.193, and that are used for agricultural, commercial, industrial or governmental purposes, or vehicles that are designed for use as modes of transportation on public roads and highways. The Director of the Oregon Business Development Department may further define agricultural, commercial, industrial or governmental purposes of electric vehicles by rule. (4)(a) Renewable energy resource includes, but is not limited to: (A) Straw, forest slash, wood waste or other wastes from farm or forest land, nonpetroleum plant or animal based biomass, ocean wave energy, solar energy, wind power, water power or geothermal energy; (B) A hydroelectric generating facility that obtains all applicable permits and complies with all state and federal statutory requirements for the protection of fish and wildlife and that: (i) Does not exceed 10 megawatts of installed capacity; or (ii) Qualifies as a research, development or demonstration facility; or (C) A renewable energy storage device as defined by the director by rule. (b) Renewable energy resource does not include a hydroelectric generating facility that is not described in paragraph (a) of this subsection. (5) Renewable energy resource equipment manufacturing facility means any structure, building, installation, excavation, device, machinery or equipment, or an addition, reconstruction or improvement to land, to an existing structure, building, installation, excavation or device or to existing machinery or equipment, that is necessarily acquired, constructed or installed by a person in connection with the conduct of a trade or business and that is used primarily to manufacture: (a) Component parts of electric vehicles. (b) Electric vehicles. (c) Equipment, machinery or other products designed to use a renewable energy resource and that meets the criteria established under ORS 285C.543. (d) Renewable energy storage devices.
ORS Chapter 285c — Economic Development III

ORS 285c.600. Definitions for ORS 285C.600 to 285C.635. As used in ORS 285C.600 to
ORS Chapter 285c — Economic Development III

ORS 285c.603. Legislative purpose. The Legislative Assembly declares that a significant purpose of the strategic investment program established in ORS 285C.600 to 285C.635 and 307.123 is to improve employment in areas where eligible projects are to be located and urges business firms that will benefit from an eligible project to hire employees from the region in which the eligible project is to be located whenever practicable.
ORS Chapter 285c — Economic Development III

ORS 285c.606. Eligibility of projects for tax exemption; exclusions; revenue bond financing; first-source hiring agreements and job fairs. (1) The State of Oregon, acting through the Oregon Business Development Commission, may determine that real and personal property constituting a project shall receive the tax exemption provided in ORS 307.123 if: (a) The project is an eligible project; (b) The project directly benefits a traded sector industry, as defined in ORS 285B.280; and (c) The total cost of the project equals or exceeds: (A) $150 million; or (B) $40 million, if the project is located in a rural area. (2) The minimum total costs required under subsection (1)(c) of this section shall be adjusted each year for the property tax year beginning on July 1 by multiplying $150 million and $40 million, respectively, by the ratio of the increase, if any, in the monthly averaged Consumer Price Index for All Urban Consumers, West Region, for the 12 consecutive months ending December 31 of the prior calendar year over the monthly averaged index for the 12 consecutive months ending December 31, 2023. The amount of any increase determined under this subsection shall be rounded to the nearest multiple of $100,000. (3) In addition to and not in lieu of the determination described in subsection (1) of this section, the State of Oregon, acting through the Oregon Business Development Commission, shall determine that real and personal property constituting a project shall receive the tax exemption provided in ORS 307.123 if: (a) The requirements of subsection (1) of this section are met; and (b) The project is to be constructed or installed in a strategic investment zone established under ORS 285C.623. (4) Notwithstanding subsection (1) or (3) of this section, property may not qualify for the tax exemption under ORS 307.123 if the property: (a) Was previously owned or leased by the business firm benefiting from the tax exemption; (b) Was previously exempt under ORS 307.123 for any period of time; or (c) If located in a strategic investment zone, is not newly constructed or newly installed property. (5) The State of Oregon, acting through the State Treasurer, may authorize and issue revenue bonds for an eligible project that qualifies for exemption under ORS 307.123 if the project also is eligible for funding through the issuance of revenue bonds under ORS 285B.320 to 285B.371. (6) A business firm that will be benefited by an eligible project shall: (a) Enter into a first-source hiring agreement with a publicly funded job training provider that will remain in effect until the end of the tax exemption period; and (b) Hold a job fair after placing a timely announcement of the job fair through WorkSource Oregon. (7) If an eligible project is leased or subleased to any person, the lessee shall be required to pay property taxes levied upon or with respect to the leased premises only in accordance with ORS 307.123. (8) For purposes of determining the assessment and taxation of the eligible project in ORS 307.123 and the calculation of the community services fee in ORS
ORS Chapter 285c — Economic Development III

ORS 285c.612. Eligible project application fees. (1) The Oregon Business Development Commission shall collect the fees set forth in subsection (2) of this section from an applicant that seeks to have the real and personal property constituting the eligible project declared eligible for the tax exemption provided in ORS 307.123. The fee may be collected even though the project has not been determined to be eligible for the tax exemption. (2) The fees described in subsection (1) of this section are as follows: (a) $10,000, or $5,000 if the project is located in a rural area, upon application to the commission; and (b) $50,000, or $10,000 if the project is located in a rural area, when the eligible project is determined by the commission to be eligible for the tax exemption provided in ORS 307.123. The commission shall pay 50 percent of this fee to the Department of Revenue for the purpose of administration of ORS 307.123. (3) The fees collected under subsection (2) of this section shall be deposited in the Oregon Business, Innovation and Trade Fund created under ORS 285A.227.
ORS Chapter 285c — Economic Development III

ORS 285c.620. Confidentiality of project information. Notwithstanding ORS 192.311 to 192.478, the identity of an applicant for an eligible project determination under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.626. Business firm application for project within strategic investment zone. (1) A business firm seeking the exemption under ORS 307.123 for a project the firm intends to install or construct within a strategic investment zone shall apply to the Oregon Business Development Department. The application shall be in the form and shall contain the information required by the department. (2) A completed application containing all of the required information shall be considered by the Oregon Business Development Commission for the purposes of determining whether the project constitutes an eligible project under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.639. [2007 c.905 4; 2013 c.722 51; repealed by 2015 c.757 4] OREGON LOW INCOME COMMUNITY JOBS INITIATIVE
ORS Chapter 285c — Economic Development III

ORS 285c.653. Tax credit utilization limit per tax year; rules. (1) Once the Oregon Business Development Department has certified a cumulative amount of qualified equity investments that can result in the utilization of $16 million of tax credits in any tax year, the department may not certify any more qualified equity investments under ORS 285C.650. This limitation shall be based on the scheduled utilization of tax credits without regard to the potential for taxpayers to carry forward tax credits to later tax years. (2) The department shall reserve 15 percent of the total amount of qualified equity investments that receive certification under ORS 285C.650 for investments in qualified active low-income community businesses that: (a) Have a primary purpose of improving the environment or reducing emissions of greenhouse gases; or (b) Produce goods that directly reduce emissions of greenhouse gases or are designed as environmentally sensitive replacements for products in current use. (3) The department shall establish by rule procedures and criteria for implementing the provisions of this section. [2011 c.732 7] Note: See notes under
ORS Chapter 285c — Economic Development III

ORS 285c.659. Report; posting on Oregon transparency website required. (1) The Oregon Business Development Department shall annually prepare a report that discloses all costs and fees incurred by the department, or by any other state agency, in administering, during the agency fiscal year ending during the current calendar year, the tax credit allowed under ORS 315.533. (2) The report required under this section shall also provide information about qualified equity investments issued on or after July 1, 2013, including, for the previous calendar year and for tax years ending during the previous calendar year: (a) The amount of tax credit allowed for the qualified equity investments under ORS 315.533; (b) The amount of tax credit claimed for the qualified equity investments under ORS 315.533; (c) The costs and expenses of forming the qualified community development entities that issued the qualified equity investments, including but not limited to fees paid for professional services, including legal and accounting services, related to the formation and operation of the entities; and (d) Information with respect to qualified equity investments and qualified low-income community investments that would be reported as part of the institution level report and transaction level reports submitted by qualified community development entities pursuant to section 45D of the Internal Revenue Code. (3) The Oregon Business Development Department shall submit the report required under this section to the Oregon Department of Administrative Services no later than September 30 of each year. The information shall then be posted on the Oregon transparency website required under ORS 276A.253 no later than December 31 of the same year. (4) The information described in this section that is available on the Oregon transparency website must be accessible in the format and manner required by the Oregon Department of Administrative Services. (5) The Oregon Business Development Department shall collect data sufficient for the purpose of preparing the report required under this section. (6) For purposes of this section, the Oregon Business Development Department may not collect or report proprietary information related to a taxpayer, taxpayers holding qualified equity investments, qualified community development entities or qualified active low-income community businesses, or information about the specific terms of financial agreements pertaining to any project. [2013 c.744 6; 2015 c.27 25] Note: See second note under 285C.650. _______________
ORS Chapter 286 — (Former Provisions)

ORS 286.030. [Repealed by 1981 c.660 18]
ORS Chapter 286 — (Former Provisions)

ORS 286.040. [Repealed by 1981 c.660 18]
ORS Chapter 286 — (Former Provisions)

ORS 286.310. [Repealed by 1981 c.660 18]
ORS Chapter 286 — (Former Provisions)

ORS 286.320. [Repealed by 1981 c.660 18]
ORS Chapter 286 — (Former Provisions)

ORS 286.330. [Repealed by 1981 c.660 18]
ORS Chapter 286 — (Former Provisions)

ORS 286.410. [Repealed by 1953 c.32 2]
ORS Chapter 286 — (Former Provisions)

ORS 286.420. [Repealed by 1953 c.32 2]
ORS Chapter 286 — (Former Provisions)

ORS 286.430. [Repealed by 1953 c.32 2]
ORS Chapter 286 — (Former Provisions)

ORS 286.440. [Repealed by 1953 c.32 2]
ORS Chapter 286 — (Former Provisions)

ORS 286.450. [Repealed by 1953 c.32 2]
ORS Chapter 286 — (Former Provisions)

ORS 286.505. [Formerly
ORS Chapter 286 — (Former Provisions)

ORS 286.515. [Formerly
ORS Chapter 286 — (Former Provisions)

ORS 286.525. [Formerly
ORS Chapter 286 — (Former Provisions)

ORS 286.535. [Formerly
ORS Chapter 286 — (Former Provisions)

ORS 286.545. [1983 c.112 3,4; repealed by 2007 c.783 234]
ORS Chapter 286 — (Former Provisions)

ORS 286.578. [2002 s.s.1 c.8 2; renumbered 286A.578 in 2007]
ORS Chapter 286 — (Former Provisions)

ORS 286.792. [2005 c.815 8; renumbered 286A.792 in 2007] _______________
ORS Chapter 287 — (Former Provisions)

ORS 287.016. [1975 c.642 10 (enacted in lieu of 287.002); repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.069. [1975 c.642 19 (enacted in lieu of 287.068); repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.090. [1959 c.538 2,3,4; repealed by 1961 c.61 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.104. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.106. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.108. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.110. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.112. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.114. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.116. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.120. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.122. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.124. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.128. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.130. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.132. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.134. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.136. [Amended by 1959 c.157 7; repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.138. [Amended by 1959 c.157 8; repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.140. [Amended by 1989 c.182 4; repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.142. [Amended by 1989 c.182 5; repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.144. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.146. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.202. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.204. [Amended by 2005 c.22 209; repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.206. [Amended by 1997 c.171 10; repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.208. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.210. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.212. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.214. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.216. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.218. [Amended by 1981 c.94 21; repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.252. [Amended by 2007 c.71 87; repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.254. [Amended by 1997 c.171 11; repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.258. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.260. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.262. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.264. [Repealed by 2007 c.783 234]
ORS Chapter 287 — (Former Provisions)

ORS 287.302. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.304. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.306. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.308. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.310. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.312. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.314. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.316. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.318. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.320. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.322. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.324. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.326. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.328. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.330. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.332. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.334. [Amended by 1979 c.284 133; repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.336. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.338. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.340. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.342. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.352. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.354. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.356. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.358. [Repealed by 1993 c.97 31]
ORS Chapter 287 — (Former Provisions)

ORS 287.402. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.404. [Amended by 1967 c.331 1; repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.406. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.408. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.410. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.412. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.414. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.416. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.418. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.420. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.424. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.426. [Amended by 1981 c.94 25; repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.430. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.432. [Repealed by 1983 c.124 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.452. [Renumbered 287A.472 in 2007]
ORS Chapter 287 — (Former Provisions)

ORS 287.456. [Amended by 1959 c.438 2; repealed by 1993 c.694 39]
ORS Chapter 287 — (Former Provisions)

ORS 287.458. [Amended by 1959 c.438 3; repealed by 1993 c.694 39]
ORS Chapter 287 — (Former Provisions)

ORS 287.460. [Repealed by 1973 c.241 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.462. [Repealed by 1973 c.241 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.464. [Repealed by 1973 c.241 1]
ORS Chapter 287 — (Former Provisions)

ORS 287.508. [Repealed by 1995 c.333 37]
ORS Chapter 287 — (Former Provisions)

ORS 287.510. [Repealed by 1995 c.333 37]