ORS Chapter 285c — Economic Development III

ORS 285c.405. School support fee in lieu of property taxes; collection; delinquency; appeals. (1) As used in this section, affected school district means a school district as defined in ORS 332.002 (2) in which the facility of a business firm granted exemption under ORS 285C.409 is located. (2)(a) An agreement entered into under ORS 285C.403 by the governing body of a zone sponsor and a business firm shall provide for a school support fee to be paid in lieu of the property taxes that would otherwise be imposed on the business firms facility for each year of exemption after the fifth year. (b) The amount of the school support fee of each affected school district shall equal the respective rate set under ORS 285C.067 (1)(b) multiplied by the property taxes that would, but for the exemption, be due on the facility for each property tax year after the fifth year of exemption. (c) The agreement may also include: (A) A rate of interest and a penalty to be imposed on delinquent fee payments; (B) A means and schedule for curing a delinquent fee payment; and (C) Any other provisions the zone sponsor and business firm agree upon that do not conflict with this section. (3)(a) On or before November 1 following the beginning of the sixth and each subsequent property tax year for which an exemption under ORS 285C.409 is granted, the governing body of the zone sponsor shall provide to the governing body of each affected school district all information necessary for the affected school district to collect the fee directly from the business firm. (b) On or before each following December 1, the governing body of each affected school district shall send to the business firm a notice of the required fee payment. The fee shall be due not later than December 31 of the same year. (4) Each affected school district shall be responsible for making refunds to business firms of overpayments of the districts school support fee and any interest or penalty imposed on the fee. (5)(a) If a fee payment is delinquent for more than 60 days following the date of delinquency or any later date allowed for curing the delinquency, the governing body of each affected school district shall give written notice of the delinquency to the business firm and the assessor of the county in which the affected school district is situated. (b) Upon receipt of the written notice under paragraph (a) of this subsection, the assessor shall: (A) Disqualify the property for the property tax years, if any, for which exemption under ORS 285C.409 would otherwise be allowable following the disqualifying event; and (B) Impose the amount of the outstanding fee along with any amounts of interest or penalty imposed on the fee. (6) The amount determined to be due under subsection (5) of this section: (a) May be paid to the tax collector before completion of the next general property tax roll pursuant to ORS 311.370; and (b) Shall be added to the tax extended against the property on the next general property tax roll. (7) Amounts collected under this section shall be deemed to have been imposed for the property tax year to which the fee payment relates. (8) The fee shall be considered moneys received in lieu of property taxes for purposes of ORS 327.011 (1)(f). (9) The amount of a fee and any interest or penalty imposed on the fee, and the disqualification of a facility under this section, may be appealed to the Oregon Tax Court under ORS 305.404 to 305.560. [2023 c.298 51] Note: See note under