reglab/housing_qa huggingface dataset:
OR Rev Stat § 285C.306 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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 tribe’s 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 tribe’s 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 tribe’s 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 285C.050 to 285C.250. [Formerly 285B.770; 2005 c.704 §3; 2007 c.71 §86; 2009 c.743 §1]
OR Rev Stat § 285C.309 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.309

[Formerly 285B.773; 2010 c.76 §24; renumbered 315.506 in 2017]
OR Rev Stat § 285C.320 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.320 - Status of reservation enterprise zone and reservation partnership zone; sponsor.

(1) A reservation enterprise zone and a reservation partnership zone are rural enterprise zones for purposes of ORS 285C.050 to 285C.250. (2) Reservation enterprise zones and reservation partnership zones may not be taken into account in determining the number of rural enterprise zones allowable in this state under ORS 285C.050 to 285C.250, and are not subject to numerical limitation under ORS 285C.050 to 285C.250. (3) Exemptions and tax credits available in connection with an enterprise zone are available in connection with a reservation enterprise zone or a reservation partnership zone. In order for property within a reservation enterprise zone or a reservation partnership zone to be exempt under ORS 285C.175, the business firm and property must meet the requirements applicable to business firms and property in an enterprise zone. (4) As used in this section, "business firm" has the meaning given that term in ORS 285C.050. [Formerly 285B.776; 2005 c.94 §11; 2009 c.743 §2; 2010 c.76 §25]
OR Rev Stat § 285C.350 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.350 - Definitions for ORS 285C.350 to 285C.370.

As used in ORS 285C.350 to 285C.370: (1) "Applicant" means the city, county or group of counties applying for designation of territory as a rural renewable energy development zone. (2) "Renewable energy" means electricity that is generated through use of a renewable energy resource, as defined in ORS 469B.130, or a liquid, gaseous or solid fuel for commercial sale or distribution that is one of the following: (a) A biofuel, such as biodiesel or ethanol, as those terms are defined in ORS 646.905, that is derived from an organic source. As used in this paragraph, "biofuel" includes, but is not limited to, raw biomass harvested for biofuel or suitable by-products, residue from agriculture, forestry or other industries and residue from commercial or municipal waste collection. (b) A fuel additive that has been verified under the United States Environmental Protection Agency’s Environmental Technology Verification Program or the California Air Resources Board verification program and is composed of at least 90 percent renewable materials. (3) "Rural area" means an area in the state that is not within the urban growth boundary of a city with a population of 30,000 or more. [2003 c.662 §69; 2005 c.94 §12; 2007 c.739 §9]
OR Rev Stat § 285C.353 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.353 - Designation of rural renewable energy development zones; requirements; multiple designations; zone sponsor.

(1) A county, a city in a rural area or a combination of contiguous counties may apply to the Director of the Oregon Business Development Department for designation of the entire territory of the applicant that is located in a rural area as a rural renewable energy development zone. (2) An application for designation of a rural renewable energy development zone shall be in such form and shall contain such information as the Oregon Business Development Department prescribes by rule. The application shall include a copy of the resolution of the governing body of the city or each county that constitutes the applicant that states that the city or county seeks rural renewable energy development zone designation. (3) The director shall approve designation of the territory of the applicant as a rural renewable energy development zone, excluding any territory of an applicant that is not within a rural area at the time of designation. (4)(a) The designation of an area as a rural renewable energy development zone authorizes the exemption of up to an amount, determined as prescribed in paragraph (d) of this subsection, in real market value of property described in ORS 285C.359 that meets the requirements for exemption under ORS 285C.362. (b) An applicant may seek subsequent additional designations under this section. An application for additional designation shall be made in the same manner as an application for initial designation, and shall be approved by the director if the application for additional designation meets the qualifications for designation under subsection (3) of this section. (c) Each additional designation approved under this section authorizes the exemption of a new amount, determined as prescribed in paragraph (d) of this subsection, in real market value of property described in ORS 285C.359 that meets the requirements for exemption under ORS 285C.362. (d) Each amount authorized for exemption under this section shall be determined as follows: (A) The amount shall be set forth in the resolution described in subsection (2) of this section. (B) If no amount is specified in the resolution described in subsection (2) of this section, the amount shall be $250 million. (C) The amount may not exceed $250 million for any single designation under this section. (D) The amount applies only to exemptions first claimed for a tax year that begins after January 1 following the date of adoption of the resolution described in subsection (2) of this section. (5) If an application for designation was made by one city or county, that city or county shall serve as sponsor of the rural renewable energy development zone. If the application for designation was made by two or more counties, the application shall identify which county shall serve as the sponsor of the zone. [2003 c.662 §70; 2005 c.595 §4; 2007 c.739 §9a]
OR Rev Stat § 285C.356 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.356 - Application for authorization.

(1) Following designation of a rural renewable energy development zone, an eligible business firm seeking an exemption under ORS 285C.362 may apply for authorization under ORS 285C.140. (2) The firm shall include a written description of the locations, extent and expected real market value of the proposed renewable energy development project. (3) The firm shall be authorized if the firm would otherwise be authorized under ORS 285C.140, but the authorization is limited to investments in the renewable energy development project described in the application submitted by the firm. [2003 c.662 §71]
OR Rev Stat § 285C.359 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.359 - Qualified property.

Property shall qualify for exemption under ORS 285C.362 if the property meets all of the following requirements: (1) The property constitutes all or a part of a facility used to generate renewable energy or is used to support or maintain a renewable energy facility; (2) The property is newly constructed or installed in the rural renewable energy development zone; and (3) The property meets all other requirements for qualification under ORS 285C.180. [2003 c.662 §72]
OR Rev Stat § 285C.362 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.362 - Exemption; requirements; duration.

(1) Property of an authorized business firm is exempt from ad valorem property taxation if: (a) The property is qualified property under ORS 285C.359; (b) The firm meets the qualifications under ORS 285C.200; and (c) The firm has entered into a first-source hiring agreement under ORS 285C.215. (2) Notwithstanding subsection (1)(b) of this section, property that otherwise qualifies under subsection (1) of this section is exempt from ad valorem property taxation if: (a) At the time the zone sponsor approves the application of the firm for authorization pursuant to ORS 285C.356, the governing body of the zone sponsor adopts a resolution waiving the requirements of ORS 285C.200 (1)(c) and (e) with respect to the application; and (b) The firm completes an investment of $5 million or more in qualified property. (3)(a) Property described in subsection (1) or (2) of this section is exempt from ad valorem property taxation only to the extent the real market value of the property, when added to the real market value of all other property in the rural renewable energy development zone that has received an exemption under this section, is less than the exemption authorization level established for the zone under ORS 285C.353 (4). (b) For purposes of this subsection, real market value shall be determined as of the assessment date for the first year that property is exempt under this section. (4) The exemption allowed under this section applies to the first tax year for which, as of January 1 preceding the tax year, the qualified property is in service. The exemption shall continue for the next two succeeding tax years if the property continues to be owned or leased by the business firm, operated to generate renewable energy or to support or maintain renewable energy facilities, and located in the rural renewable energy development zone. (5)(a) The exemption allowed under this section may continue for up to two additional tax years consecutively following the tax years described in subsection (4) of this section if authorized by a written agreement entered into by the firm and the sponsor under ORS 285C.160. (b) Notwithstanding ORS 285C.160, a contiguous county that applied for a rural renewable energy development zone designation may elect to not participate in a two-year extension of the exemption under this subsection. The election shall be made by resolution of the governing body of the contiguous county on or before execution of the written agreement between the firm and the sponsor under ORS 285C.160. [2003 c.662 §73; 2013 c.385 §1]
OR Rev Stat § 285C.365 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.365 - Application of enterprise zone laws.

Except where inconsistent with the provisions of ORS 285C.350 to 285C.370, the provisions of ORS 285C.050 to 285C.250 apply to rural renewable energy development zones as if rural renewable energy development zones were enterprise zones, and to the exemption or disqualification from exemption of property located in rural renewable energy development zones. [2003 c.662 §74]
OR Rev Stat § 285C.370 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.370 - Rules.

The Oregon Business Development Department may adopt rules for implementing and administering ORS 285C.350 to 285C.370, including rules that define terms. [2003 c.662 §75]
OR Rev Stat § 285C.400 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.400 - Definitions for ORS 285C.400 to 285C.420.

As used in ORS 285C.400 to 285C.420: (1) "Business firm" has the meaning given that term in ORS 285C.050. (2) "Certified business firm" means a business firm that has been certified under ORS 285C.403. (3) "County with chronically low income or chronic unemployment" means, based on the most recently revised annual average unemployment rate or annual per capita income levels available, a county in which: (a) The median ratio of the per capita personal income of the county to the equivalent annual personal income figure of the entire United States for each year, as reported by the Bureau of Economic Analysis of the United States Department of Commerce, is equal to or less than 0.75 over the last 10 years; (b) The median ratio of the unemployment rate of the county to the equivalent rate of the entire United States for each year is at least 1.3 over the last 20 years or over the last 10 years; or (c) The population of the county has experienced a negative net migration, irrespective of natural population change, since the most recent federal decennial census occurring three or more years prior to the current estimated population figure for the county, based on available population statistics. (4) "Facility" means the land, real property improvements and personal property that are used: (a) At a location in a rural enterprise zone that is identified in the application for certification under ORS 285C.403; and (b) In those business operations of the business firm that are the subject of the application for certification under ORS 285C.403. (5) "Qualified rural county" means a county: (a) That is outside all metropolitan statistical areas, as defined by the most recent federal decennial census; and (b) In which, on the most recently certified property tax assessment roll, the total property taxes imposed by all taxing districts within the county are equal to or greater than 1.3 percent of the total assessed value of all taxable property located in the county. (6) "Rural enterprise zone" has the meaning given that term in ORS 285C.050. [Formerly 285B.781; 2005 c.94 §13; 2017 c.610 §27]
OR Rev Stat § 285C.406 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.406 - Claiming property tax exemption or income tax credit.

In order for a taxpayer to claim the property tax exemption under ORS 285C.409 or a corporate excise or income tax credit under ORS 317.124: (1) The written agreement between the business firm and the rural enterprise zone sponsor that is required under ORS 285C.403 (3)(c) must be entered into prior to the termination of the enterprise zone under ORS 285C.245; and (2)(a) For the purpose of the property tax exemption, the business firm must obtain certification under ORS 285C.403 on or before June 30, 2025; or (b) For the purpose of the corporate excise or income tax credit, the business firm must obtain certification under ORS 285C.403 on or before June 30, 2018. [Formerly 285B.796; 2005 c.94 §15; 2005 c.667 §3; 2007 c.888 §2; 2009 c.913 §2; 2011 c.375 §2; 2011 c.730 §6]
OR Rev Stat § 285C.409 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.409 - Property tax exemption; requirements; duration.

(1) A facility of a certified business firm is exempt from ad valorem property taxation: (a) For the first tax year following the calendar year in which the business firm is certified under ORS 285C.403 or after which construction or reconstruction of the facility commences, whichever event occurs later; (b) For each subsequent tax year in which the facility is not yet in service as of the assessment date; and (c) For a period of at least seven consecutive tax years but not more than 15 consecutive tax years, as provided in the written agreement between the business firm and the rural enterprise zone sponsor under ORS 285C.403 (3)(c), if the facility satisfies the requirements of ORS 285C.412. The period described in this paragraph shall commence as of the first tax year in which the facility is in service as of the assessment date. (2) An exemption under this section may not be allowed for real or personal property that has received a property tax exemption under ORS 285C.170 or 285C.175. (3) For each tax year that the facility is exempt from taxation under this section, the county assessor shall: (a) Enter on the assessment and tax roll, as a notation, the real market value and assessed value of the facility. (b) Enter on the assessment and tax roll, as a notation, the amount of tax that would be due if the facility were not exempt. (c) Indicate on the assessment and tax roll that the property is exempt and is subject to potential additional taxes as provided in ORS 285C.420 by adding the notation "enterprise zone exemption (potential additional tax)." (4) The amount determined under subsection (3)(b) of this section and the name of the business firm shall be reported to the Department of Revenue on or before December 31 of each tax year so that the department may compute the distributions described in ORS 317.131. (5) The following property may not be exempt from property taxation under this section: (a) Land. (b) Any property that existed at the facility on an assessment date before the assessment date for the first tax year for which property of the firm is exempt under this section. [Formerly 285B.786; 2005 c.94 §16]
OR Rev Stat § 285C.415 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.415 - Notice to county assessor.

Upon meeting the applicable requirements of ORS 285C.412, the certified business firm shall notify the county assessor in writing that the applicable requirements have been met. [Formerly 285B.790]
OR Rev Stat § 285C.420 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.420 - Disqualification; exception; additional taxes.

(1) If a certified business firm does not begin operations or is not reasonably expected to begin operations, as determined by the county assessor consistent with criteria established by rule of the Department of Revenue, or fails to meet the minimum requirements set forth in ORS 285C.412, while receiving an exemption under ORS 285C.409, the assessor shall, as of the next tax year, disqualify the property from the exemption. (2)(a) If a certified business firm that has achieved the minimum applicable full-time hiring requirements and annual average wage requirements at a facility under ORS 285C.412 subsequently fails to maintain the applicable minimum number of full-time employees or the minimum annual average compensation level at the facility, the assessor shall disqualify the facility from exemption under ORS 285C.409. (b) This subsection does not apply if the decrease in hiring or in annual average compensation is caused by circumstances beyond the control of the business firm, including force majeure. (3) Upon disqualification, there shall be added to the tax extended against the property on the next general property tax roll, to be collected and distributed in the same manner as the remainder of ad valorem property taxes, an amount equal to the taxes that would otherwise have been assessed against the property and improvements for each of the tax years for which the property was exempt under ORS 285C.409. (4) The additional taxes described in this section shall be deemed assessed and imposed in the year to which the additional taxes relate. [Formerly 285B.793]
OR Rev Stat § 285C.450 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.450

[Formerly 285B.825; 2005 c.119 §2; renumbered 307.841 in 2005]
OR Rev Stat § 285C.453 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.453

[Formerly 285B.827; 2005 c.119 §3; renumbered 307.844 in 2005]
OR Rev Stat § 285C.456 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.456

[Formerly 285B.830; 2005 c.119 §4; renumbered 307.847 in 2005]
OR Rev Stat § 285C.459 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.459

[Formerly 285B.833; 2005 c.119 §5; renumbered 307.851 in 2005]
OR Rev Stat § 285C.462 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.462

[Formerly 285B.848; 2005 c.119 §6; renumbered 307.854 in 2005]
OR Rev Stat § 285C.465 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.465

[Formerly 285B.839; 2005 c.119 §7; renumbered 307.857 in 2005]
OR Rev Stat § 285C.468 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.468

[Formerly 285B.842; 2005 c.119 §8; renumbered 307.861 in 2005]
OR Rev Stat § 285C.471 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.471

[Formerly 285B.845; 2005 c.119 §9; renumbered 307.864 in 2005]
OR Rev Stat § 285C.480 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.480

[Formerly 285B.836; 2005 c.119 §10; renumbered 307.867 in 2005]
OR Rev Stat § 285C.495 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.495 - Short title.

ORS 285C.500 to 285C.506 may be cited as the Oregon Investment Advantage Act. [2007 c.843 §77]