reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.100 - Alternative designation of city for electronic commerce; positive determination by department required.

(1) Notwithstanding ORS 285C.095, a city shall be designated for electronic commerce if the city:
(a) By resolution of the governing body of the city, declares itself a city designated for electronic commerce;
(b) As of January 1, 2002, has a population of more than 1,500 but less than 2,000;
(c) Is located less than 25 miles from a city with a population of more than 500,000; and
(d) Is located less than 10 miles from a city with a high concentration of high technology firms and with a population that, as of January 1, 2002, does not exceed 85,000.
(2) Only one city may be designated for electronic commerce under this section, and that designation shall be made without consideration of the numeric limits imposed by ORS 285C.095.
(3)(a) A city does not need to sponsor an enterprise zone to be designated for electronic commerce under this section.
(b) The governing body of a city designated for electronic commerce under this section does not need to comply with the requirements of ORS 285C.067 or 285C.090, but the governing body must take all actions that are required of a sponsor of a rural enterprise zone under ORS 285C.050 to 285C.250 with respect to business firms seeking exemption under ORS 285C.175.
(c) A business firm that is engaged in electronic commerce at a location inside a city designated for electronic commerce under this section and that seeks an exemption under ORS 285C.175 must take all actions required of a qualified business firm under ORS 285C.050 to 285C.250, except that the business firm does not need to be located within an enterprise zone.
(d) A business firm described in paragraph (c) of this subsection:
(A) Shall be an eligible business firm, the qualified property of which is exempt from taxation under ORS 285C.175 as if the qualified property were located in an enterprise zone under ORS 285C.095; and
(B) May claim the tax credit under ORS 315.507.
(4) Designation of a city for electronic commerce under this section is not final until a positive determination in favor of the city has been made by the Oregon Business Development Department under ORS 285C.102.
(5) For the purpose of determining the boundaries of a city designated for electronic commerce, "city" includes:
(a) Territory that is annexed into the city, as of the date of the annexation;
(b) Land within the urban growth boundary of the city; and
(c) Territory that is added to the urban growth boundary described in paragraph (b) of this subsection, as of the date the urban growth boundary is extended to such territory. [Formerly 285B.673; 2005 c.94 §5; 2015 c.648 §12]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.102 - Documentation for designation of zone or city for electronic commerce to be submitted to department; requirements for positive determination; rules.

(1) No sooner than the 31st day following compliance with ORS 285C.078 (1), the sponsor of an enterprise zone or the governing body of a city shall submit to the Oregon Business Development Department documentation of the sponsor’s or city’s designation of the zone or city for electronic commerce under ORS 285C.095 or 285C.100, respectively, with sufficient information for the department to make a determination under this section.
(2)(a) As soon as practicable after receipt of the documentation required under subsection (1) of this section, the department shall notify the zone sponsor or governing body of the city of the department’s determination.
(b) The department’s determination shall be positive and final if the designation meets applicable requirements, including, but not limited to, any numeric limitation under ORS 285C.095 or 285C.100.
(c) If the department’s determination is negative, the notice required under paragraph (a) of this subsection must state the reasons for the negative determination.
(d) A zone sponsor or the governing body of a city that receives a negative determination under this subsection may resubmit documentation of the sponsor’s or city’s designation of the zone or city for electronic commerce for a determination under this section.
(3)(a) For purposes of complying with the numeric limits of ORS 285C.095 or 285C.100, the department shall make determinations under this section in the order in which documentation submitted under subsection (1) of this section is received.
(b) For purposes of this subsection, documentation that is resubmitted after a negative determination shall be considered received on the date of the resubmission.
(c) The department shall adopt rules necessary to administer this subsection. [2015 c.648 §14]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.105 - Duties of zone sponsor.

(1) The sponsor of an enterprise zone shall:
(a) Appoint a local zone manager. Upon appointment of the local zone manager, the sponsor shall provide written notice thereof to the Oregon Business Development Department, the county assessor and the Department of Revenue.
(b) Provide, and assist all authorized or qualified business firms in using, enhanced local public services, local incentives and local regulatory flexibility that a sponsor has elected, by policy, to provide to any firm seeking authorization in that zone after adoption of the policy.
(c) Review and approve or deny applications for authorization under ORS 285C.140.
(d) Assist the county assessor in administering the property tax exemption and in performing other duties assigned to the assessor under ORS 285C.050 to 285C.250.
(e) Maintain, implement and periodically update a plan for marketing the enterprise zone including strategies for retention, expansion, start-up and recruitment of eligible business firms.
(f) Manage the enterprise zone in accordance with ORS 285C.050 to 285C.250.
(g) Identify property available for sale or lease to eligible business firms under ORS 285C.110.
(h) Prepare indices of street addresses, tax lot numbers or other information to facilitate the identification of land inside of an urban enterprise zone.
(i) Provide written notice to the county assessor, the Department of Revenue, the Oregon Business Development Department and any relevant publicly funded job training provider of the conditions and policies adopted or normally sought by the sponsor under ORS 285C.150, 285C.155, 285C.160 or 285C.203, and take the actions necessary to implement and enforce the conditions and policies and any other reasonable requirements imposed pursuant to ORS 285C.155, 285C.160 or 285C.203.
(j) Conduct, or assist in conducting, annual reporting of enterprise zone activity or effort, if requested by the county assessor or the Oregon Business Development Department.
(2) If more than one city, county or port sponsors an enterprise zone, the jurisdictions shall act jointly in performing the duties imposed on a sponsor under ORS 285C.050 to 285C.250. [Formerly 285B.671; 2005 c.704 §10; 2010 c.39 §4; 2015 c.648 §15]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.110 - Availability of public property.

Subject to the requirements of the Oregon Constitution or any other applicable law, the State of Oregon and municipal corporations that own any real property within an enterprise zone that is zoned for use by eligible businesses and that is not used or designated for some public purpose shall make that real property available for lease or purchase by authorized business firms. Real property shall be leased or sold under this section only upon the condition that the authorized business firm promptly develop the real property for a use that is consistent with the use described in the application for authorization under ORS 285C.140. [Formerly 285B.674]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.115 - Change of zone boundaries; positive determination by department required.

(1) The sponsor of an enterprise zone may change the boundary of the enterprise zone by resolution of the governing body of the sponsor.
(2) The amended enterprise zone shall:
(a) Add land zoned for use by eligible business firms that has or will have infrastructure facilities, road access, on-site water, on-site sewage disposal and necessary utility services;
(b) Continue to include any authorized business firms within the enterprise zone;
(c) Add residential areas or nonresidential areas that are adjacent to residential areas only if the level of economic hardship in the areas to be added is at least as severe as the conditions that existed at the time the original enterprise zone was designated or that currently exist in the original enterprise zone;
(d) Retain at least 50 percent of the lands in the original enterprise zone; and
(e) Meet the applicable total area and greatest distance requirements set forth in ORS 285C.090.
(3) If the enterprise zone is a reservation enterprise zone or a reservation partnership zone and the land to be added to the zone is not described in ORS 285C.306, the boundary change, and the resulting boundary of the zone, must fully satisfy the provisions of this section.
(4) A boundary change under subsection (1) of this section may:
(a) Remove only the land that is residential or not zoned or available for use by eligible business firms; or
(b) Change the name of the enterprise zone.
(5) The boundary of an urban enterprise zone may not be modified to include land located outside a regional or metropolitan urban growth boundary.
(6) An area that is under the jurisdiction of a city, county or port that is not a sponsor of the enterprise zone may be added to the enterprise zone under this section only if the governing body of the nonsponsoring city, county or port adopts a resolution requesting the change and requesting that the city, county or port become a cosponsor, or a resolution consenting to the change, as provided under ORS 285C.065 (1).
(7) The resolution of the governing body of a city, county or port to become a cosponsor under subsection (6) of this section may include a restriction described in ORS 285C.070 (4). A restriction made under this paragraph may be made without regard to the time limitation described in ORS 285C.070 (4)(c) and becomes final on the effective date of the boundary change.
(8) A boundary change under this section is not final until a positive determination has been made by the Oregon Business Development Department under ORS 285C.117.
(9) A change in the boundary of an enterprise zone under this section does not change the termination date of the enterprise zone under ORS 285C.245. [Formerly 285B.680; 2005 c.94 §6; 2005 c.704 §11; 2010 c.76 §20; 2015 c.648 §16; 2023 c.298 §32]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.117 - Documentation for zone boundary change to be submitted to department; requirements for positive determination.

(1)(a) The sponsor of an enterprise zone shall submit to the Oregon Business Development Department documentation of a boundary change under ORS 285C.115.
(b) For purposes of this subsection, the documentation submitted to the department must include:
(A) A map clearly indicating the changes made to the boundary;
(B) A new description and geographic information system data for the area inside the zone; and
(C) Any other information required by the department for the purposes of making a determination under this section.
(2) As soon as practicable after receipt of the documentation required under subsection (1) of this section, the department shall notify the zone sponsor of the department’s determination.
(3)(a) The department’s determination shall be positive and final if the requirements of this section and ORS 285C.115 are met.
(b) The boundary change shall take effect on the date on which the latest resolution of the sponsoring city, county or port was adopted.
(4)(a) If the department’s determination is negative, the notice required under subsection (2) of this section must state the reasons for the negative determination.
(b) The zone sponsor may resubmit documentation for a determination under this section and the sponsor and the department may discuss changes in the documentation necessary for a positive determination under this section.
(c) If the sponsor resubmits documentation and the department makes a positive determination, the boundary change shall take effect on the date on which the latest resolution of the sponsoring city, county or port was adopted, or the date on which any outstanding requirement for the boundary change is satisfied, as stipulated in the department’s determination. [2015 c.648 §18]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.120 - Zone boundary change restrictions when county ceases to be sparsely populated; waiver of distance limitations.

(1) If the population density of a county increases to more than 100 persons per square mile, so that the county is no longer a sparsely populated county, any existing rural enterprise zone located wholly or partly within that county shall continue to exist with that zone boundary until terminated. A boundary change under ORS 285C.115 that is subsequent to the date on which the county ceases to be a sparsely populated county may not add an area to the zone that:
(a) Is a separate area farther than five miles from the nearest point on the existing boundary;
(b) Increases the distance between the two points in the zone that are the farthest apart; or
(c) Creates a new line of distance to the farthermost opposite point in the zone that is longer than the greatest distance between any two existing points in the zone.
(2) In designating or changing the boundary of a rural enterprise zone under ORS 285C.065, 285C.115 or 285C.250 in a sparsely populated county, a zone sponsor may seek a waiver of the distance limitations under ORS 285C.090 (4) by providing the necessary documentation under ORS 285C.074 or 285C.117. The Director of the Oregon Business Development Department shall grant the waiver if the director determines that:
(a) The designation or the boundary change satisfies all other applicable requirements; and
(b) Consistent with rules adopted by the Oregon Business Development Department, designation of a separate enterprise zone is not a practical option under the particular circumstances, that the overall distances involved can be effectively administered and that the waiver will further the goals and purposes of ORS 285C.050 to 285C.250. [Formerly 285B.683; 2005 c.94 §7; 2015 c.648 §19]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.125 - Duties of Department of Revenue; rules.

For the purposes of ORS 285C.050 to 285C.250, the Department of Revenue shall:
(1) Adopt any rules the Department of Revenue considers necessary to implement ORS 285C.125, 285C.130, 285C.140, 285C.145, 285C.165, 285C.175, 285C.180, 285C.185, 285C.190, 285C.220, 285C.225, 285C.230, 285C.235 and 285C.240.
(2) Assist the Oregon Business Development Department, county assessors and the sponsors of enterprise zones in their efforts to authorize or qualify eligible business firms.
(3) Assist an eligible business firm proposing to do business within an enterprise zone or doing business within an enterprise zone to obtain the benefits of applicable tax incentive or inducement programs administered or supervised by the Department of Revenue.
(4) Issue and print forms and worksheets to be used by business firms to make authorization applications or exemption claims. [Formerly 285B.692; 2005 c.94 §8]
2023 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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.142 - Notice to adjacent governments of potential increased infrastructure use.

The sponsor of an enterprise zone intending to enter into an agreement with a business firm for purposes of ORS 285C.050 to 285C.250 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 §24]
2023 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]
2023 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]
2023 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]
2023 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 for which a school support fee must be paid in accordance with ORS 285C.162.
(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; 2023 c.298 §46]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 285C - Economic Development III › Section 285C.163 - 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 enterprise zone of the sponsor, including, but not limited to, an agreement entered into under ORS 285C.160, 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 §16]
2023 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 under ORS 285C.245 or 285C.255. Following zone termination, ORS 285C.245 applies. [2003 c.662 §34a; 2017 c.83 §2; 2023 c.298 §33]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]