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

ORS 285c.163. Posting of agreement terms on zone sponsors website; rules. (1)(a) An agreement between a zone sponsor and a business firm seeking exemption within the enterprise zone of the sponsor, including, but not limited to, an agreement entered into under ORS 285C.160, may not become effective before the day that is 21 days following the date on which the zone sponsor makes the terms of the agreement public by posting them on the zone sponsors website. The name and any confidential or proprietary information of the business firm may not be made public under this subsection. (b) The Oregon Business Development Department may adopt rules to implement this subsection. (2) Upon request, the department shall provide technical assistance to a zone sponsor intending to enter into an agreement with a business firm.
ORS Chapter 285c — Economic Development III

ORS 285c.165. (e) The property has not been subject to exemption under ORS 307.330 at the location; (f) The property is not and will not be centrally assessed under ORS 308.505 to 308.674; (g) The property is not to be operated as all or a part of a hotel, motel or destination resort; and (h) There is no known reason to conclude that the property or the firm will not satisfy any applicable requirements for the property to be exempt under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.170. Construction-in-process exemption. (1) Property shall be exempt from ad valorem property taxation under this section if: (a) The property is located in an enterprise zone; (b) The property is owned or leased by an authorized business firm or the business firm is contractually obligated to own or lease the property upon the propertys being placed in service; (c) The property is or, upon completion of the construction, addition, modification or installation of the property, will be qualified property; (d) The authorization of the business firm remains active under ORS 285C.140 or
ORS Chapter 285c — Economic Development III

ORS 285c.180. Qualified property generally. (1) The following types of property are qualified for exemption under ORS 285C.175: (a) A newly constructed building or structure. (b) A new addition to or modification of an existing building or structure. (c) Any real property machinery or equipment or personal property, whether new, used or reconditioned, that is installed on property that is owned or leased by an authorized business firm, and: (A) Newly purchased or leased by the firm, unless the property is described in ORS
ORS Chapter 285c — Economic Development III

ORS 285c.185. Minimum cost of qualified property; leased property; hotel, motel or destination resort property; electronic commerce property. (1) In order for property to be qualified property under ORS 285C.180, the property must cost: (a) $50,000 or more, in the case of: (A) All real property that is concurrently exempt at the location; or (B) An item of personal property that is not described in paragraph (b) of this subsection. (b) $1,000 or more, in the case of an item of personal property that is used: (A) Exclusively in the production of tangible goods; or (B) In electronic commerce in an enterprise zone approved for electronic commerce designation under ORS 285C.095. (2) The estimated cost of property set forth in an application for authorization under ORS 285C.140 shall be disregarded for purposes of determining if property is qualified property. (3) Property that is leased by the authorized business firm may be qualified property under ORS 285C.180 only if the terms of the lease provide: (a) During the term of the lease, that the authorized business firm is to compensate the owner of the leased property for all property taxes assessed against the leased property or that the firm is to pay these taxes; and (b) That the term of the lease begins on or before the start of the first tax year for which the property is exempt and ends on or after the last day of the last tax year for which the property is exempt. (4) In order for property that is owned or leased by an authorized business firm operating a hotel, motel or destination resort to be qualified property under ORS 285C.180, the property must be: (a) Located and in service in an enterprise zone of a sponsor or in the jurisdiction of a restricted city or county cosponsor that has elected under ORS 285C.070 to treat a business firm engaged in hotel, motel or destination resort operations as an eligible business firm; (b) Located at the same site as the hotel, motel or destination resort or in close proximity to that site; and (c) Used primarily to serve overnight guests of the hotel, motel or destination resort. Property is used primarily to serve overnight guests if at least 50 percent of any receipts from use of the property are paid by overnight guests. (5) In order for property owned or leased and operated by a business firm engaged in electronic commerce in a city designated for electronic commerce under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.190. Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property. (1) Notwithstanding ORS 285C.180 (1)(c), an item of reconditioned, refurbished, retrofitted or upgraded real property machinery or equipment that is owned or leased by an authorized business firm is qualified property under ORS 285C.180 if: (a) The real property machinery or equipment is idle: (A) At the time of application for authorization; and (B) For a period of at least 18 consecutive months before or after the time of application for authorization but preceding the first assessment year of the exemption; (b) Prior to the period of idleness, the property was in use within the enterprise zone or elsewhere in the county for at least 12 consecutive months; (c) The reconditioning, refurbishing, retrofitting or upgrading of the property costs at least $50,000 and is completed in the year immediately preceding the first assessment year in which the property is exempt under ORS 285C.175; and (d) The business firm applies for authorization before reconditioning, refurbishment, retrofitting or upgrading commences. (2) The reconditioning, refurbishing, retrofitting or upgrading of an item of real property machinery or equipment described in subsection (1) of this section is a modification and the extent of the exemption under ORS 285C.175 shall be determined as provided in ORS 285C.175 (3)(b)(B). (3) ORS 285C.175 (4)(a) to (c) does not apply to qualified property described in subsection (1) of this section. [Formerly 285B.714]
ORS Chapter 285c — Economic Development III

ORS 285c.195. [2003 c.662 38a; repealed by 2015 c.648 25] (Firm and Employment Qualifications)
ORS Chapter 285c — Economic Development III

ORS 285c.200. Qualifications of business firm; rules. (1) The qualified property of an authorized business firm may be exempt from property taxation under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.205. Effect of productivity increases on qualification of certain firms; uses of tax savings. The requirements of ORS 285C.200 (2)(b)(B) are met if the qualified business firm does all of the following: (1) The firm demonstrates at least a 10 percent increase in productivity no later than 18 months following January 1 of the first assessment year for which an exemption under ORS 285C.175 is claimed. Unless further specified by the sponsor of the enterprise zone through the resolution adopted under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.210. Substantial curtailment of business operations. (1) For purposes of ORS 285C.175, 285C.200 and 285C.240, except as provided in subsection (3) of this section, operations of a business firm within the enterprise zone are substantially curtailed when: (a) Pursuant to the initial claim of exemption and satisfaction of ORS 285C.200 (1)(c), the number of employees of the firm: (A) Is reduced by more than 85 percent from the highest number of employees of the firm; or (B) Has been reduced by more than 50 percent from the highest number of employees of the firm over two consecutive annual filing periods under ORS 285C.220 (1); or (b) The annual average number of employees of the firm during the first assessment year for which the exemption under ORS 285C.175 is granted, or any subsequently allowed year of exemption, is reduced below the greater of: (A) The annual average number of employees of the firm, averaged over the 12 months preceding the date of the application for authorization, plus one employee; or (B) 110 percent of the annual average number of employees of the firm, averaged over the 12 months preceding the date of the application for authorization. (2) For the purposes of this section: (a) Except as provided in paragraph (c)(A) of this subsection, the number of employees of the firm is the employment of the firm, as defined in ORS 285C.200 (7)(b), on the earlier of the date a claim for exemption is filed under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.215. First-source hiring agreements; rules. (1) The qualified property of an authorized business firm may be exempt from property tax under ORS 285C.175 only if the firm enters into a first-source hiring agreement for the period of property tax exemption. The agreement must be executed prior to the assessment date for the first tax year for which qualified property of the firm is exempt under ORS 285C.175 and must expire no sooner than December 31 of the final year of the exemption. (2)(a) If a firm has not entered into a first-source hiring agreement when qualified property of the firm is first placed in service, as of April 1 preceding the first tax year for which the authorized business firm claims an exemption for qualified property under ORS 285C.175, the sponsor shall inform the county assessor that an agreement under this section has not been executed. (b) A publicly funded job training provider having knowledge of the date when qualified property of the firm is first placed in service may also inform the county assessor that an agreement under this section has not been executed. (3) In accordance with rules adopted by the Oregon Business Development Department, the Director of the Oregon Business Development Department may waive the requirements of subsection (1) of this section for an authorized business firm. The rules adopted by the department shall provide for a waiver under this subsection when the director finds that: (a) The business firm is unable to employ persons referred under the agreement; or (b) The waiver would further the goals and purposes of applicable state policies. [Formerly 285B.710] (Exemption Claim and Verification Procedures)
ORS Chapter 285c — Economic Development III

ORS 285c.225. Sponsors addendum; property schedule; amendments. (1) An exemption claim filed under ORS 285C.220 must, when applicable, include a sponsors addendum setting forth any information required by the sponsor of the enterprise zone pursuant to ORS 285C.140 (5), 285C.150, 285C.155, 285C.160 or
ORS Chapter 285c — Economic Development III

ORS 285c.230. Assessor to grant or deny exemption; assistance of sponsor. (1) In granting or denying an exemption under ORS 285C.175, the county assessor may: (a) Reasonably rely on information set forth in the exemption claim filed under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.235. Authority of county assessor; authority of sponsor. (1) The county assessor is at all times authorized to demand reports by registered or certified mail from owners or lessees of qualified property concerning the use of the qualified property and the employment status of the qualified business firm for purposes of ORS 285C.050 to 285C.250. If, after 60 days notice in writing by registered or certified mail, the owner or lessee fails to comply with this demand, the assessor may disqualify the property under ORS 285C.240, giving written notice of the disqualification to the Department of Revenue and the owner or lessee of the qualified property. (2) The assessor is under no obligation to verify compliance by a qualified business firm with requirements imposed on the firm by the sponsor under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.240. Disqualification; notice and procedures; in lieu payments and additional taxes; penalty; use of moneys. (1) The county assessor of the county in which a qualified business firm is situated and the sponsor shall be notified in writing by the qualified business firm or by the owner of the qualified property leased by the qualified business firm not later than July 1 following the assessment year for which the exemption is claimed and in which one of the following events occurs: (a) Property granted exemption from taxation under ORS 285C.175 is sold, exchanged, transported or otherwise disposed of for use outside the enterprise zone or for use by an ineligible business firm; (b) The qualified business firm closes or so reduces eligible operations that the reduction constitutes a substantial curtailment of operations under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.245. Termination; reservation zones; effect of termination on exemption; disqualification. (1) An enterprise zone designated under ORS 285C.050 to 285C.250 shall terminate on the earliest of the date on which: (a) Ten years plus that number of days necessary to delay the date of termination to the June 30 next following have elapsed since the effective date of the designation; (b) The termination is requested or ordered under subsection (2) or (3) of this section, respectively; or (c) The enterprise zone is terminated under ORS 285C.255 (1)(c). (2)(a) The governing body of the zone sponsor may submit to the Oregon Business Development Department a resolution requesting termination of an enterprise zone. The sponsor shall provide copies of the resolution to the county assessor and the Department of Revenue. (b) After receipt of the request, the Director of the Oregon Business Development Department shall order termination of the enterprise zone and shall specify the effective date of the termination. (3)(a) If a zone sponsor is unable or unwilling to carry out its responsibilities under ORS 285C.105, the director shall order termination of the enterprise zone and shall specify the effective date of the termination. (b)(A) Notwithstanding paragraph (a) of this subsection, in the case of failure to provide enhanced local public services, local incentives or local regulatory flexibility that the sponsor has established under ORS 285C.105, termination is not required if the sponsor provides to any affected authorized, qualified or certified business firms new enhanced local public services, local incentives or local regulatory flexibility of comparable value, or makes reasonable corrections of shortcomings in existing local incentives. (B) A sponsor may reduce the time within which it will provide enhanced local public services, local incentives and local regulatory flexibility to a time period equal to the amount of time allowed for an exemption under ORS 285C.175 or 285C.409 without causing termination under this section. (4) A reservation enterprise zone designated, or a reservation partnership zone cosponsored, under ORS 285C.306 shall terminate in accordance with subsection (1) of this section but may be redesignated at any time under ORS 285C.306. (5) The termination of an enterprise zone under this section does not affect: (a) The continuation of a property tax exemption first allowed for the qualified property or facility of a business firm under ORS 285C.175 or 285C.409, respectively, before the effective date of the termination of the enterprise zone; or (b) The ability of a business firm to claim exemption under ORS 285C.175 or
ORS Chapter 285c — Economic Development III

ORS 285c.255. Sunset of enterprise zone program. (1) Notwithstanding any other provision of ORS 285C.050 to 285C.250: (a) An area may not be designated as an enterprise zone after June 30, 2032; (b) A business firm may not obtain authorization under ORS 285C.140 after June 30, 2032; and (c) An enterprise zone, except for a reservation enterprise zone or a reservation partnership zone, that is in existence on June 29, 2032, is terminated on June 30, 2032. (2) Notwithstanding subsection (1) of this section: (a) A reservation enterprise zone may be designated, and a reservation partnership zone may be cosponsored, under ORS 285C.306 after June 30, 2032; and (b) A business firm may obtain authorization under ORS 285C.140 after June 30, 2032: (A) If located in a reservation enterprise zone or a reservation partnership zone; or (B) As allowed under ORS 285C.245 (6). [2003 c.662 49; 2007 c.888 1; 2010 c.76 22; 2011 c.375 1; 2023 c.298 13] Note:
ORS Chapter 285c — Economic Development III

ORS 285c.260. [Formerly 285B.731; renumbered 285C.045 in 2005] RESERVATION ENTERPRISE ZONES; RESERVATION PARTNERSHIP ZONES
ORS Chapter 285c — Economic Development III

ORS 285c.300. Definitions for ORS 285C.300 to 285C.320. As used in ORS 285C.300 to
ORS Chapter 285c — Economic Development III

ORS 285c.303. Legislative findings. The Legislative Assembly finds that the welfare of the residents of the rural Indian reservations of this state is acutely dependent upon the growth, development and expansion of employment and business opportunities within reservation boundaries. Geographic and other obstacles have made it difficult for rural Indian reservations to attract and retain private business investment. The tax systems of this state, by subjecting businesses located within reservation boundaries to state taxation in addition to any taxation imposed by the reservations themselves, has heightened the economic isolation of this states rural reservations and impeded the efforts of Indian tribes to develop sufficient tax bases to fund essential governmental services on their reservations. The Legislative Assembly further finds that it is in the best interests of this state to create equality that will enable rural Indian reservations to attract and retain private business investment. The Legislative Assembly declares that it is the purpose of ORS 285C.300 to 285C.320 to remove the tax disincentives that currently inhibit private business and industry from locating and operating enterprises within the boundaries of the rural Indian reservations of this state. [Formerly 285B.767]
ORS Chapter 285c — Economic Development III

ORS 285c.306. Reservation enterprise zones and reservation partnership zones. (1) As used in this section, eligible Indian tribe means each of the Burns Paiute Tribe, the Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians, the Confederated Tribes of the Grand Ronde Community of Oregon, the Confederated Tribes of Siletz Indians of Oregon, the Confederated Tribes of the Umatilla Indian Reservation, the Confederated Tribes of Warm Springs, the Coquille Indian Tribe, the Cow Creek Band of Umpqua Tribe of Indians and the Klamath Tribes, as long as each remains a federally recognized Indian tribe. (2)(a) The government of an eligible Indian tribe may request the Oregon Business Development Department to designate one reservation enterprise zone. The reservation enterprise zone may cover an area of no more than 12 square miles, which does not have to be contiguous. (b) Upon request, the department shall designate a reservation enterprise zone if the land for which zone designation is sought is: (A) Land held in trust by the United States for the benefit of the tribe; (B) Land for which an application to transfer the land into trust has been filed with the federal government and is pending; or (C) Land that is located within the boundaries of the tribes reservation. (c) Land designated as a reservation enterprise zone pursuant to paragraph (b)(A) or (B) of this subsection may be outside the boundaries of the tribes reservation. (3)(a) The government of an eligible Indian tribe may cosponsor a reservation partnership zone comprising an area of up to 12 square miles. A reservation partnership zone includes lands within the jurisdiction of a cosponsoring city, county or port and may include both lands held in trust by the federal government for the benefit of the tribe and lands within the boundaries of the tribes reservation. (b) A reservation partnership zone must be cosponsored by the government of an eligible Indian tribe and a city, county or port pursuant to an agreement formed under ORS 190.110 to perform the duties imposed on a sponsor under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.320. (1) Eligible business means a business that: (a) Is engaged within a reservation enterprise zone or a reservation partnership zone in the manufacture or provision of goods, products or services to other businesses or to the general public, through activities including, but not limited to, manufacturing, assembly, fabrication, processing, shipping, storage, retail sales or services, child care, housing, retail food service, health care, tourism, entertainment, financial services, professional services, energy development, construction or similar activities; and (b) Occupies or owns a new business facility within a reservation enterprise zone or a reservation partnership zone. (2) New business facility: (a) Means a physical asset within a reservation enterprise zone or a reservation partnership zone that satisfies the following requirements: (A) The facility is used by a business in the operation of a revenue-producing enterprise, except that the revenue-producing enterprise must consist of activity other than leasing the facility to another person; and (B) The facility is acquired by or leased to a business on or after January 1, 2002, including a facility, the title or possession of which is transferred to the business on or after January 1, 2002, or a facility, the construction, erection or installation of which is completed on or after January 1, 2002; (b) Subject to paragraph (c) of this subsection, includes a facility acquired or leased from a person that used the facility in a revenue-producing enterprise within the boundaries of the same Indian reservation immediately prior to the transfer of title or possession of the facility to the business; and (c) Does not include: (A) A facility that is used in a revenue-producing enterprise that is the same or substantially identical to the revenue-producing enterprise in which the facility was previously used within the boundaries of the same Indian reservation; or (B) Any property that merely replaces existing property and that does not expand the capacity of the revenue-producing enterprise in which the facility is to be used. (3) Reservation enterprise zone means an enterprise zone designated under ORS
ORS Chapter 285c — Economic Development III

ORS 285c.350. Definitions for ORS 285C.350 to 285C.370. As used in ORS 285C.350 to