reglab/housing_qa huggingface dataset:
OR Rev Stat § 285C.205 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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 285C.155: (a) The increase must be in business operations of the firm that are using qualified property receiving the exemption; (b) Productivity is measured by dividing physical units or quantity of output by the number of labor hours engaged in the operations that produced the physical units or quantity of output; and (c) The base level of productivity shall be established over a minimum 12-month period preceding the date on which the qualified property is placed in service. (2) The firm maintains or exceeds the 10 percent increase in productivity under subsection (1) of this section as an annual average rate for each subsequent assessment year during the remainder of the exemption period. (3) On or before April 1 of each of the first three assessment years for which an exemption is claimed, the firm deposits into an account established by the sponsor an amount equal to 25 percent of the estimated tax savings arising from the exemption for that year. The sponsor may adopt additional specifications or requirements applicable to this subsection in the resolution the sponsor adopts under ORS 285C.155. Consistent with this subsection and any additional specifications or requirements adopted by the sponsor: (a) For up to 30 months following the relevant April 1 date for which a deposit is made, the firm may draw from the account amounts equal to any expense incurred for training or retraining employees to promote or facilitate productivity increases under this section, except that the total amount withdrawn from the account for that deposit may not exceed $3,500 per trained employee; (b) Any amount attributable to the deposit that remains in the account after the 30-month period in which firm withdrawals may be made under paragraph (a) of this subsection shall be transferred to a special fund for use by local publicly funded job training providers; and (c) No more than 18 months after the deposit, the estimated tax savings on which the deposit was based shall be reconciled with the actual tax savings arising from the exemption. The reconciliation shall be accomplished by the firm immediately making a further deposit into the account to cover any shortfall or by being reimbursed from the account for any surplus. A deposit or reimbursement made pursuant to this paragraph does not affect withdrawals or transfers that occur as a result of paragraph (a) or (b) of this subsection. [2003 c.662 §33a]
OR Rev Stat § 285C.210 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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 285C.220 or April 1 of the year in which the exemption is initially claimed under ORS 285C.175 and following each assessment year of the exemption, including after the last such assessment year. (b) Except as provided in paragraph (c)(B) of this subsection, the annual average number of employees of the firm is the number of employees of the firm averaged over the course of each assessment year in which an exemption under ORS 285C.175 is allowed, using employment figures for no fewer than four equivalent periods during the year. (c) For the first assessment year for which an authorized business firm that qualifies under ORS 285C.200 (5) claims an exemption under ORS 285C.175, substantial curtailment under subsection (1)(a)(A) or (b) of this section shall be determined by: (A) Combining the number of employees of the firm and the number of employees at any applicable site of the firm outside the enterprise zone; and (B) Combining the annual average number of employees of the firm with the annual average number of employees at any applicable site of the firm outside the enterprise zone. (3) Operations of a business firm are not substantially curtailed under this section during a period of suspension as otherwise provided in ORS 285C.203. [2003 c.662 §40; 2010 c.39 §5; 2017 c.83 §7]
OR Rev Stat § 285C.215 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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]
OR Rev Stat § 285C.225 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.225 - Sponsor’s addendum; property schedule; amendments.

(1) An exemption claim filed under ORS 285C.220 must, when applicable, include a sponsor’s 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 285C.203. (2) For the first tax year for which qualified property is exempt under ORS 285C.175, the claim filed under ORS 285C.220 must include a property schedule listing the qualified property. (3)(a) The business firm is required to include the property schedule described in subsection (2) of this section with a claim filed under ORS 285C.220 only once for any item of qualified property. The firm shall include additional property schedules with subsequent claims in order to claim exemption of additional qualified property that is pursuant to the same application for authorization. (b) The firm may not file an additional property schedule to claim an exemption for additional qualified property placed in service more than two years after the first year that qualified property of the firm was placed in service and subsequently granted exemption under ORS 285C.175, except pursuant to another authorization application. (4) The property schedule shall be set forth on a form prescribed by the Department of Revenue and shall contain: (a) A list of all qualified property that satisfies all requirements for exemption under ORS 285C.175 for the tax year for which the exemption is being claimed and that has not been exempt under ORS 285C.175 for a previous tax year; (b) For each item of property described in paragraph (a) of this subsection, the cost of the property and the date the property was placed in service; (c) Any information needed to determine compliance with any applicable requirements under ORS 285C.180, 285C.185 or 285C.190; (d) In the case of qualified property that is leased by the business firm, a signature on the property schedule or other evidence that the enterprise zone exemption is acknowledged by the owner of the leased property; and (e) Any other information required by the Department of Revenue. (5) The county assessor may allow the business firm to amend the property schedule to include any other item of qualified property described in subsection (4) of this section that was not listed on the original property schedule included in the claim filed for the assessment year. An amendment to the property schedule may not be made after June 1 of the assessment year. [2003 c.662 §43; 2010 c.39 §6; 2017 c.83 §9]
OR Rev Stat § 285C.230 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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 285C.220; and (b) Request and be given assistance from the sponsor before making certain determinations, including but not limited to: (A) Determining if the exemption is being claimed by a qualified business firm under ORS 285C.200; (B) Determining the extent to which qualified property is used by persons other than the qualified business firm or is used for business activities that may not be conducted in an enterprise zone by an eligible business firm under ORS 285C.135; or (C) Determining if the use, leasing or location of qualified property satisfies applicable requirements under ORS 285C.180, 285C.185 or 285C.190. (2) The county assessor is not responsible for determining if the firm has satisfied any requirement established by the sponsor under ORS 285C.140, 285C.150, 285C.155, 285C.160, 285C.203 or 285C.205. (3) If a business firm fails to timely file an exemption claim under ORS 285C.220: (a) The assessor or the sponsor may use the authority granted to the assessor under ORS 285C.235; or (b) The assessor may deny the exemption under ORS 285C.175 for the current tax year or for any future tax year for which the property would otherwise qualify for exemption under ORS 285C.175. (4) If the sponsor or the assessor has reason to question the accuracy or veracity of any information contained in a claim filed under ORS 285C.220, the sponsor or the assessor may use the authority provided under ORS 285C.235. (5) If any information submitted by a business firm under ORS 285C.220 indicates that the firm is no longer in compliance with any requirements that apply to the firm or the qualified property of the firm, the information shall be considered notice for purposes of ORS 285C.240. (6) The county assessor shall make reasonable and timely efforts to notify an authorized business firm that is seeking or receiving an exemption under ORS 285C.175 of the filing requirements under ORS 285C.220, but the county assessor and the Department of Revenue are not under any obligation other than as otherwise provided in ORS 285C.050 to 285C.250 to seek or receive information about the continued entitlement of property to an exemption under ORS 285C.175. (7) The sponsor is primarily responsible for assisting a business firm in timely filing claims under ORS 285C.220. If the sponsor, or a local zone manager designated by the sponsor, does not receive a copy of the claim as required under ORS 285C.220 by the time the claim is required to be filed under ORS 285C.220, the sponsor or manager shall immediately contact the assessor for taking action under subsection (3) of this section. [2003 c.662 §44; 2010 c.39 §7]
OR Rev Stat § 285C.235 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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 285C.150, 285C.155, 285C.160, 285C.203 or 285C.205. (3) The sponsor of an enterprise zone may initiate procedures in order to verify compliance by qualified business firms with requirements imposed under ORS 285C.050 to 285C.250. The procedures may include written requests to the assessor by the local zone manager or an executive official of the sponsor that the assessor exercise authority under this section for a particular qualified business firm. [2003 c.662 §45; 2010 c.39 §8]
OR Rev Stat § 285C.250 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.250 - Redesignation or designation of new zone following zone termination.

(1)(a) Within a reasonable period of time prior to the termination of an enterprise zone under ORS 285C.245 (2), the sponsors of the enterprise zone may redesignate the enterprise zone in accordance with ORS 285C.065 and 285C.074, except that the redesignation shall take effect no sooner than the date of termination. (b) The sponsor of an enterprise zone terminated under ORS 285C.245 (4) or (5) is not eligible to redesignate an enterprise zone or designate a new enterprise zone for a period not to exceed 10 years after the zone is terminated. (c) Paragraph (b) of this subsection does not apply to a county government if the terminated zone was also jointly sponsored by one or more cities or ports. (2) Enterprise zones redesignated under this section are subject to ORS 285C.245. [Formerly 285B.689; 2005 c.94 §10; 2005 c.704 §12; 2009 c.33 §5; 2012 c.71 §3; 2015 c.648 §24]
OR Rev Stat § 285C.255 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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, 2025; (b) A business firm may not obtain authorization under ORS 285C.140 after June 30, 2025; and (c) An enterprise zone, except for a reservation enterprise zone or a reservation partnership zone, that is in existence on June 29, 2025, is terminated on June 30, 2025. (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, 2025; and (b) A business firm may obtain authorization under ORS 285C.140 after June 30, 2025: (A) If located in a reservation enterprise zone or a reservation partnership zone; or (B) As allowed under ORS 285C.245 (1)(b). [2003 c.662 §49; 2007 c.888 §1; 2010 c.76 §22; 2011 c.375 §1] Note: 285C.255 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 285C or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 285C.260 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.260

[Formerly 285B.731; renumbered 285C.045 in 2005]
OR Rev Stat § 285C.300 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.300 - Definitions for ORS 285C.300 to 285C.320.

As used in ORS 285C.300 to 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 285C.306. (4) "Reservation partnership zone" means an enterprise zone cosponsored under ORS 285C.306. (5) "Tribal government" means the governing body of an Indian tribe, if the governing body has the authority to levy, impose and collect taxes within the boundaries of the reservation of the tribe. (6) "Tribal tax" means any specific tax that is or may be levied or imposed by a tribal government upon a business and that is measured with reference to a specific level or quantity of that business’s income, operations, use or ownership of property. "Tribal tax" includes, but is not limited to, an income or excise tax, an ad valorem property tax, a gross receipts tax or a sales and use tax. [Formerly 285B.766; 2010 c.76 §23]
OR Rev Stat § 285C.303 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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 state’s 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]