reglab/statecodes huggingface dataset:
2023 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]
2023 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]
2023 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]
2023 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, 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 (2) or (3) 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; 2023 c.298 §34]
Note:
Sections 20 to 22, chapter 298, Oregon Laws 2023, provide:
Sec. 20.
Section 21 of this 2023 Act is added to and made a part of ORS 285C.050 to 285C.250. [2023 c.298 §20]
Sec. 21.
(1) The Oregon Business Development Department, in consultation with the Legislative Revenue Officer, shall conduct a study of the transparency of enterprise zone programs.
(2) With respect to agreements related to enterprise zone programs entered into between zone sponsors and business firms, the study shall compare:
(a) The transparency required under statute and the transparency of the processes by which such agreements have actually been entered into.
(b) The differences in actual transparency among the various enterprise zones.
(c) The differences in actual transparency between enterprise zones under ORS 285C.050 to 285C.250 and rural enterprise zones under ORS 285C.400 to 285C.420.
(3) With respect to the outcomes under the enterprise zone programs, the department shall study the information that should be included in the reports published pursuant to ORS 276A.256 to enable evaluation of the outcomes.
(4) Not later than September 15, 2024, the department shall submit a report of the findings of the study, in the manner provided by ORS 192.245, to the interim committees of the Legislative Assembly related to revenue, and may include recommendations for legislation in the report. [2023 c.298 §21]
Sec. 22.
Section 21 of this 2023 Act is repealed on January 2, 2025. [2023 c.298 §22]
2023 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, 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:
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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.404 - Notice to adjacent governments of potential increased infrastructure use.

The sponsor of a rural enterprise zone intending to enter into an agreement with a business firm for purposes of ORS 285C.400 to 285C.420 that may increase the use of infrastructure located outside the zone sponsor’s boundaries shall provide timely notice of the intent to all adjacent local governments within whose boundaries infrastructure may be so affected. [2023 c.298 §26]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.406

[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; 2023 c.298 §14; renumbered 285C.408 in 2023]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.407 - Posting of agreement terms on zone sponsor’s website; rules.

(1)(a) An agreement between a zone sponsor and a business firm seeking exemption within the rural enterprise zone of the sponsor, including, but not limited to, a written agreement entered into under ORS 285C.403, 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 sponsor’s 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. [2023 c.298 §18]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.408 - 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 or 285C.255 (1)(c); 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, 2032; 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 285C.406]
2023 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]
2023 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]
Note:
See note under 285C.250.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.500 - Definitions for ORS 285C.500 to 285C.506.

As used in ORS 285C.500 to 285C.506:
(1) "Business firm" has the meaning given that term in ORS 285C.050.
(2) "County per capita personal income" means the per capita personal income level published by the Bureau of Economic Analysis of the United States Department of Commerce for a county.
(3) "County unemployment rate" means the most recently available unemployment rate for the county, as determined by the Employment Department.
(4) "Facility" means the land, real property improvements and personal property that are used by a business firm to conduct business operations, and that are the subject of an application for preliminary certification under ORS 285C.503 or annual certification under ORS 285C.506.
(5) "Qualified location" means any area that is:
(a) Zoned for industrial use or is within the urban growth boundary of a city that has 15,000 or fewer residents; and
(b) Located in a county that, during either of the two years preceding the date an application for preliminary certification is filed under ORS 285C.503, had both:
(A) A county unemployment rate that was in the top half of county unemployment rates in this state; and
(B) A county per capita personal income that was in the bottom half of county per capita personal incomes in this state.
(6) "Urban growth boundary" means an urban growth boundary contained in a city or county comprehensive plan that has been acknowledged by the Land Conservation and Development Commission pursuant to ORS 197.251 or an urban growth boundary that has been adopted by a metropolitan service district under ORS 268.390 (3). [Formerly 285B.103; 2005 c.94 §17; 2005 c.595 §1]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.540 - Definitions for ORS 285C.540 to 285C.559.

As used in ORS 285C.540 to 285C.559:
(1) "Component parts of electric vehicles" does not include:
(a) Parts that may be used in both electric and conventional vehicles; or
(b) Batteries.
(2) "Cost" means the capital costs and expenses necessarily incurred in the erection, construction, installation and acquisition of a facility.
(3) "Electric vehicles" means vehicles that are designed for use as Class I or Class II all-terrain vehicles, as those terms are defined in ORS 801.190 and 801.193, and that are used for agricultural, commercial, industrial or governmental purposes, or vehicles that are designed for use as modes of transportation on public roads and highways. The Director of the Oregon Business Development Department may further define "agricultural, commercial, industrial or governmental purposes" of electric vehicles by rule.
(4)(a) "Renewable energy resource" includes, but is not limited to:
(A) Straw, forest slash, wood waste or other wastes from farm or forest land, nonpetroleum plant or animal based biomass, ocean wave energy, solar energy, wind power, water power or geothermal energy;
(B) A hydroelectric generating facility that obtains all applicable permits and complies with all state and federal statutory requirements for the protection of fish and wildlife and that:
(i) Does not exceed 10 megawatts of installed capacity; or
(ii) Qualifies as a research, development or demonstration facility; or
(C) A renewable energy storage device as defined by the director by rule.
(b) "Renewable energy resource" does not include a hydroelectric generating facility that is not described in paragraph (a) of this subsection.
(5) "Renewable energy resource equipment manufacturing facility" means any structure, building, installation, excavation, device, machinery or equipment, or an addition, reconstruction or improvement to land, to an existing structure, building, installation, excavation or device or to existing machinery or equipment, that is necessarily acquired, constructed or installed by a person in connection with the conduct of a trade or business and that is used primarily to manufacture:
(a) Component parts of electric vehicles.
(b) Electric vehicles.
(c) Equipment, machinery or other products designed to use a renewable energy resource and that meets the criteria established under ORS 285C.543.
(d) Renewable energy storage devices. [2011 c.474 §5]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.543 - Rules; criteria for renewable energy resource equipment manufacturing facilities.

The Oregon Business Development Department shall by rule establish all of the following criteria:
(1) Standards relating to the type of equipment, machinery or other products being manufactured and related performance and efficiency standards applicable to the manufactured products;
(2) Standards, consistent with the definitions in ORS 285C.540 and relating to what constitutes a single renewable energy resource equipment manufacturing facility, that include:
(a) Standards establishing what constitutes property that is not included within a facility; and
(b) The consideration of such factors as phases of development, expansion of or additions to existing facilities or product lines, increased production and number of jobs created or maintained by an applicant;
(3) Standards requiring that the minimum levels of increased employment in Oregon for a facility are proportionate to industry standards and to the amount of tax credit allowed;
(4) Standards requiring that the compensation paid and benefits provided to employees of an applicant meet or exceed the national average in annual compensation for comparable employment;
(5) Standards that can be independently reviewed by a third party:
(a) Relating to indicators of financial viability of an applicant for preliminary certification under ORS 285C.547; and
(b) Relating to the likelihood of long-term operation and success of a facility; and
(6) Standards relating to the likelihood that an applicant seeking preliminary certification of a facility will base decisions to locate or expand a facility in Oregon on the allowance of a tax credit under ORS 315.341. [2011 c.474 §6]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.545 - Annual limit to cost of facility in granting tax credits; discretion of director.

(1) For a renewable energy resource equipment manufacturing facility, the total cost that receives a preliminary certification from the Director of the Oregon Business Development Department for tax credits in any calendar year may not exceed:
(a) $2.5 million in the case of a facility used to manufacture electric vehicles or component parts of electric vehicles; or
(b) $40 million, in the case of any other facility.
(2) Notwithstanding subsection (1) of this section, the director may certify a lesser amount than the total cost of the facility, or need not certify any amount, if any of the following conditions exist at the time of preliminary certification:
(a) The last quarterly economic and revenue forecast for a biennium indicates that moneys available to the General Fund for the next biennium will be at least three percent less than appropriations from the General Fund for the current biennium;
(b) A quarterly economic and revenue forecast projects that revenues in the General Fund in the current biennium will be at least two percent below what revenues were projected to be in the revenue forecast on which the legislatively adopted budget, as defined in ORS 291.002, for the current biennium was based;
(c) The proposed facility, in the estimate of the director, does not possess the likelihood of success established in criteria of success under ORS 285C.543 (5);
(d) The proposed facility, in the estimate of the director, is not likely to increase employment in Oregon to the minimum levels required in rules adopted under ORS 285C.543 (3);
(e) The applicant lacks the minimum level of financial viability established in rules adopted under ORS 285C.543 (5);
(f) The applicant is unlikely, in the estimate of the director, to base a decision to relocate or expand a facility in Oregon on allowance of the tax credit, given the criteria established in rules under ORS 285C.543 (6); or
(g) During a time period listed in section 15, chapter 474, Oregon Laws 2011, the director receives applications for preliminary certification with a total amount of potential tax credits in excess of the limitation for the time period.
(3) The director shall determine the dollar amount certified for any facility and the priority between applications for certification based upon the criteria contained in ORS 285C.540 to 285C.559 and applicable rules and standards adopted under ORS 285C.540 to 285C.559. The director may consider the status of a facility as a research, development or demonstration facility of new renewable resource generating and conservation technologies in the determination. [2011 c.474 §7]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.549 - Transferability of facility tax credit.

(1) The owner, contract purchaser or lessee of a renewable energy resource equipment manufacturing facility may transfer a tax credit for the facility in exchange for a cash payment equal to the present value of the tax credit.
(2) The Director of the Oregon Business Development Department shall establish by rule a formula to be employed in the determination of prices of credits transferred under this section. In establishing the formula the department shall incorporate inflation projections and market real rate of return.
(3) The director shall recalculate credit transfer prices quarterly, employing the formula established under subsection (2) of this section. [2011 c.474 §9]