reglab/housing_qa huggingface dataset:
OR Rev Stat § 285C.130 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.130 - Duties of county assessor.

The assessor of a county within which an enterprise zone is located shall: (1) Assist the sponsor, the local zone manager appointed by the sponsor and business firms in determining whether property will qualify for a property tax exemption under ORS 285C.175. (2) Review and approve or deny applications from eligible business firms for authorization under ORS 285C.140. (3) Process claims for property tax exemptions filed under ORS 285C.220 and exempt the qualified property of authorized business firms from ad valorem property taxation in accordance with ORS 285C.050 to 285C.250. (4) Take action necessary under ORS 285C.240. (5) Submit a written report to the Department of Revenue on or before July 1 of each assessment year. The report for each enterprise zone, or portion of a zone that is located in the county, shall include the following information, organized by business firm: (a) The assessor’s estimate of the assessed value of qualified property that was exempt under ORS 285C.175 for the previous tax year and the taxes that would have been imposed on the qualified property, as entered on the assessment and tax roll under ORS 285C.175 (7). (b) The annual average number of employees of the firm within the enterprise zone during the previous assessment year, as reported on the exemption claim filed under ORS 285C.220. (c) The annual average compensation for the previous assessment year of new employees hired by the firm within the enterprise zone, if the firm is subject to the annual compensation requirements of ORS 285C.160 (3), as reported on the exemption claim filed under ORS 285C.220. (d) The assessor’s estimate of the assessed value, for the current tax year, of qualified property that was exempt under ORS 285C.175 for the previous tax year and that is not exempt under ORS 285C.175 for the current tax year. (e) The total investment cost of qualified property first reported on the exemption claim filed under ORS 285C.220 that includes a property schedule submitted by the business firm pursuant to ORS 285C.225 for the current tax year. (f) The current number of employees of the firm, as reported on the exemption claim filed under ORS 285C.220 and described in paragraph (e) of this subsection. (g) Any other information the assessor or the Department of Revenue considers appropriate. (6) Send a copy of a report prepared under subsection (5) of this section to the sponsor of the enterprise zone and to the Oregon Business Development Department. [Formerly 285B.695]
OR Rev Stat § 285C.145 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.145 - Leasing existing property to authorized firm; failure to timely file for authorization; certain records exempt from disclosure.

(1) The Legislative Assembly finds that the standard procedure for authorization in an enterprise zone inappropriately deters development or redevelopment of qualified buildings on speculation for subsequent sale or lease to eligible business firms. (2) Notwithstanding ORS 285C.140 (1), a new building or structure or an addition to or modification of an existing building or structure may qualify for the exemption allowed under ORS 285C.175 if the qualified property is leased or sold by an unrelated party to one or more authorized business firms after commencement of the construction, addition or modification but prior to use or occupancy of the qualified property. (3) A business firm may not be considered authorized and is not qualified for the exemption allowed under ORS 285C.175 if the county assessor discovers prior to initially granting the exemption that the application for authorization was not submitted by the business firm in a timely manner in accordance with ORS 285C.140, except as allowed under subsection (2) of this section or ORS 285C.140 (11) and (12). (4) Records, communications or information submitted to a public body by a business firm for purposes of ORS 285C.050 to 285C.250 that identify a particular qualified property, that reveal investment plans prior to authorization, that include the compensation the firm provides to firm employees, that are described in ORS 192.355 (17) or that are submitted under ORS 285C.225 or 285C.235 are exempt from disclosure under ORS 192.311 to 192.478 and, as appropriate, shall be shared among the county assessor, the zone sponsor, the Department of Revenue and the Oregon Business Development Department. [Formerly 285B.701; 2007 c.152 §3]
OR Rev Stat § 285C.150 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.150 - Conditions required by sponsor for authorization; reports.

(1) The sponsor of an urban enterprise zone may require an eligible business firm seeking authorization under ORS 285C.140 to satisfy other conditions in order for the firm to be authorized. (2) The conditions that a sponsor may impose under this section must be reasonably related to the public purpose of providing opportunities for groups of persons, as defined by the sponsor, to obtain employment, including but not limited to providing training to these groups of persons. (3) The sponsor may establish procedures for monitoring and verifying compliance with conditions imposed on the firm under this section and require the firm to agree to the procedures as a condition to authorizing the firm. (4) Conditions established under this section may be imposed on a firm only if the sponsor has adopted a policy that establishes standards for the imposition of the conditions. (5) Conditions imposed by a sponsor under this section shall be in addition to, and not in lieu of, conditions and requirements imposed under ORS 285C.050 to 285C.250 or pursuant to an agreement entered into under ORS 285C.160 and do not affect the duties of the Department of Revenue or of the county assessor under ORS 285C.050 to 285C.250. (6) A sponsor of an urban enterprise zone that imposes conditions for authorization on eligible business firms under this section shall submit a written report every four years to the Legislative Assembly concerning the application and effects of the conditions on business firms within the enterprise zone. [2003 c.662 §32]
OR Rev Stat § 285C.155 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.155 - Minimum employment and other requirements for authorization.

For purposes of ORS 285C.200 (2): (1) The sponsor of an enterprise zone, at the time authorization is sought by a business firm under ORS 285C.140, shall establish a minimum number of employees the firm must maintain in the enterprise zone throughout the exemption period. (2) The sponsor, at the time authorization is sought by a business firm under ORS 285C.140, may establish other reasonable conditions with which the firm must comply in order for qualified property of the firm to be exempt under ORS 285C.175. (3) Employment requirements and other conditions established by the sponsor under this section shall be set forth in a resolution adopted by the governing body of the sponsor at the time the sponsor approves the application of the business firm for authorization under ORS 285C.140. (4) A resolution adopted pursuant to this section may be modified at the request of the business firm at any time prior to the start of the first tax year for which an exemption under ORS 285C.175 is claimed. [2003 c.662 §33]
OR Rev Stat § 285C.160 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.160 - Agreement between firm and sponsor for additional period of exemption; requirements.

(1) An eligible business firm seeking authorization under ORS 285C.140 and the sponsor of the enterprise zone in which the firm intends to invest may enter into a written agreement to extend the period during which the qualified property is exempt from taxation under ORS 285C.175 if the firm complies with the terms of the agreement. (2) The period for which the qualified property is to continue to be exempt must be set forth in the agreement and may not exceed two additional tax years. (3) In order for an agreement under this section to extend the period of exemption, the agreement must be executed on or before the date on which the firm is authorized, and: (a) If the enterprise zone is a rural enterprise zone or an urban enterprise zone located inside a metropolitan statistical area of fewer than 400,000 residents, the agreement must require that the firm: (A)(i) Annually compensate all new employees hired by the firm at an average rate of at least 150 percent of the county average annual wage for each assessment year during the tax exemption period, as determined at the time of authorization; or (ii) If the enterprise zone is located in a qualified rural county, annually compensate all new employees hired by the firm at an average rate of at least 130 percent of the county average annual wage for each assessment year during the tax exemption period, as determined at the time of authorization; and (B) Meet any additional requirement that the sponsor may reasonably request. (b) Notwithstanding paragraph (a)(A) of this subsection, the average wage received by the newly hired employees must equal or exceed 100 percent of the average wage in the county. (c) If the enterprise zone is an urban enterprise zone located inside a metropolitan statistical area of 400,000 residents or more, the agreement must require that the firm meet any additional requirement the sponsor may reasonably require. (4) If a firm enters into an agreement under this section that includes a compensation requirement under subsection (3)(a)(A) of this section and the firm subsequently submits one or more statements of continued intent under ORS 285C.165, notwithstanding the terms of the agreement made under this section, for each statement of continued intent submitted, the county average annual wage under subsection (3)(a)(A) of this section shall be adjusted to a level that is current with the statement. [2003 c.662 §34; 2005 c.94 §9; 2017 c.610 §23]
OR Rev Stat § 285C.165 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 285C.165 - Extension of period of authorization; filing fee.

(1) In the case of an authorized business firm that has not yet claimed the exemption under ORS 285C.175 on qualified property: (a) After the January 1, but on or before the April 1, that first occurs more than two years after the application for authorization is approved, an authorized business firm shall submit a written statement to both the sponsor and the county assessor attesting to the firm’s continued intent to complete the proposed investment and seek the enterprise zone exemption. The statement may include significant changes to the descriptions and estimates of anticipated qualified property or employment. If the firm is subject to a compensation requirement under ORS 285C.160 (3)(a)(A), the statement shall acknowledge that the applicable county average annual wage in the agreement is updated to equal the level that is current with the statement. (b) Every two years after the submission of a statement described in paragraph (a) of this subsection, the firm shall submit another such statement. The statement must be submitted after January 1, but on or before April 1 of that year. (2) If the firm fails to submit a statement required under subsection (1) of this section, the authorization of the firm shall be considered inactive. An inactive authorized business firm may claim the exemption under ORS 285C.175 only as provided under subsection (3) of this section. (3)(a) An inactive authorized business firm may file an exemption claim under ORS 285C.220 only if the claim includes a filing fee equal to the greater of $200 or one-tenth of one percent of the total investment cost of the qualified property listed in the property schedule that is filed with the claim and is subject to the exemption. (b) The filing fee required under this subsection is in addition to and not in lieu of any other required filing fee. (c) An exemption under ORS 285C.175 may not be granted if the filing fee does not accompany the claim. (d) Any filing fee collected under this subsection shall be deposited to the county general fund. (4) If an inactive authorized business firm is subject to a compensation requirement under ORS 285C.160 (3)(a)(A) and files a claim for exemption under ORS 285C.220 in the manner prescribed in subsection (3) of this section, notwithstanding the terms of the agreement executed under ORS 285C.160, the applicable county average annual wage shall be updated to equal the level that is current with the date of the filing of the claim. (5) This section applies only until the enterprise zone is terminated. Following zone termination, ORS 285C.245 applies. [2003 c.662 §34a; 2017 c.83 §2]
OR Rev Stat § 285C.170 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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 property’s 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 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 285C.175 upon being placed in service. (2) Property may be exempt under this section for no more than two tax years, which must be consecutive. (3) In determining whether property is exempt under this section, the county assessor: (a) Shall adhere to the same procedures as apply under ORS 285C.175 (6) and (7); and (b) May require the submission of additional evidence by the authorized business firm or zone sponsor showing that the property qualifies for exemption under this section. If required, the additional evidence must be submitted on or before April 1 of the assessment year. (4) The exemption under this section does not depend on the property or the authorized business firm receiving the exemption under ORS 285C.175 or satisfying requirements applicable to the exemption under ORS 285C.175. (5) A year in which property is exempt under this section shall be considered a year in which the property is exempt under ORS 307.330 for purposes of determining the maximum number of years for which the property may be exempt under this section or ORS 307.330. [2003 c.662 §34b]
OR Rev Stat § 285C.180 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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 285C.175 (4)(a); or (B) Newly transferred into the enterprise zone from outside the county within which the site of the firm is located and installed. (2) Property described in subsection (1) of this section is qualified under this section only if: (a) The property meets or exceeds the minimum cost requirements established under ORS 285C.185; (b) The property satisfies applicable usage, lease or location requirements established under ORS 285C.185; (c) The property was constructed, added, modified or installed to further the production of income; (d) The property is owned or leased by an authorized business firm; (e) The location of the property corresponds to the location as set forth in the application for authorization of the business firm and consists of a single site or multiple sites adjacent to or having comparable proximity to each other, within the boundaries of the enterprise zone; (f) The property is the same general type of property as described in the application for authorization; and (g) In the case of an eligible business firm described in ORS 285C.135 (5)(b), the actual investment at the facility of the firm is consistent with the description set forth in the application for authorization. (3) Notwithstanding subsection (1) of this section, the following property is not qualified for exemption under ORS 285C.175: (a) Land. (b) Property that was not in use or occupancy for more than a 180-day period that ends during the preceding assessment year. (c) On-site developments that, consistent with ORS 307.010, are assessed as land. (d) Noninventory supplies, including but not limited to lubricants. (e) Any operator-driven item of machinery or equipment or any vehicle, if the item or vehicle moves by internal motorized power. An item or vehicle described in this paragraph includes but is not limited to an item or vehicle that moves within an enclosed space. (f) Any device or rolling stock that is pulled, pushed or carried by a vehicle that is suitable as a mode of transportation beyond the enterprise zone boundary. (4) Subsection (3)(b) of this section does not apply to the first assessment year for which the property is exempt under ORS 285C.175. (5) For purposes of this section and ORS 285C.175, property includes any portion or incremental unit of property that is newly constructed or installed, or that is a new addition to or modification of an existing building or structure. [Formerly 285B.713; 2015 c.648 §22]
OR Rev Stat § 285C.185 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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 285C.100 to be qualified property, the property otherwise qualified under this section and the applicable electronic commerce operations of the firm must be located in that city. (6)(a) As used in this section, "item of personal property" includes an integrated system consisting of various components. (b) Consistent with paragraph (a) of this subsection, the Department of Revenue may by rule further define what constitutes an item of personal property for purposes of this section. [2003 c.662 §37; 2017 c.83 §4]
OR Rev Stat § 285C.190 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 285C - Economic Development III|Section 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]