reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-4600 - Additional Issues with Boundary Changes

Current through Register Vol. 63, No. 7, July 1, 2024
With respect to any enterprise zone boundary change under ORS
				285C.115:
(1) Usable land described in section (2) of
			 this rule must comprise:
(a) At least 25
			 percent of what is added (except as specially allowed by the Department);
			 and
(b) None of what is removed
			 (except in the case of a concurrent boundary change or re-/designation that
			 would presently place such land in another enterprise zone).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-4800 - Local Resolutions and Hotel/Resort Option

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of city, port or county resolutions to designate,
				re-designate or amend an enterprise zone:
(1) In the case of designation or
			 re-designation, the resolution by a Sponsoring Government shall be adopted
			 only:
(a) After establishment of school
			 support fee rate(s) in OAR 123-650-5300; and
(b) At least seven days after the meeting
			 described in OAR 123-650-5100.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-4900 - Agency Determinations

Current through Register Vol. 63, No. 7, July 1, 2024
The Department shall thoroughly review the documentation
				submitted with an enterprise zone designation, re-designation or boundary
				change, as described in OAR
				123-650-4100 or
				123-650-4400, and shall notify
				the submitter as soon as possible of the determination under ORS
				285C.074 or
				285C.117, such that:
(1) Subject to procedural matters' being in
			 order and satisfaction of statutory requirements according to applicable parts
			 of these administrative rules, the Department shall issue a notice of positive
			 determination, which will establish salient features of the (amended)
			 enterprise zone, including but not limited to hotel/resort eligibility, as well
			 as the date that the re-/designation or boundary change takes effect, which
			 shall be:
(a) The date that the last
			 resolution of consent or sponsorship was adopted for a designation;
(b) July 1 in the case of concurrent
			 re-designation under ORS
			 285C.250 if the last sponsoring
			 or consent resolution was adopted on or before June 30;
(c) The date that the last resolution by any
			 cosponsor was adopted for a boundary change; or
(d) For any resubmission pursuant to section
			 (3) of this rule:
(A) The date coinciding with
			 the Department's receipt of a complete resubmission (in terms of all items
			 needing to be revised, modified or redone), inasmuch as the Department deems
			 the extent of necessary revisions or the amount of time that has elapsed to
			 have been significant; or
(B) The
			 date of adoption of the last applicable resolution replacing or supplementing
			 prior resolutions.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-5000 - LOCAL TAXING DISTRICTS - Regular Designation Notice

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 The designation or re-designation of an enterprise zone under ORS
			 285C.065 or
			 285C.250 must entail notice to
			 and consultation with local taxing districts that:
(a) Formally commences only after the
			 Department consults with the Sponsoring Government(s) as described in OAR
			 123-650-4000; and
(b) Takes place in due order before
			 subsequently submitting documentation to the Department.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-5100 - Public Meeting for Regular Designations

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.067, the Sponsoring
				Government(s) shall conduct a public meeting (though not necessarily hold a
				public hearing or issue a public notice for the meeting):
(1) That occurs not less than seven days
			 before the adoption of any resolution of designation or re-designation by a
			 Sponsoring Government.
(2) To
			 which the Sponsoring Government(s) send staff or community partners, who are
			 directly involved with the re-/designation and knowledgeable about the
			 potential of business development in the proposed zone, as well as their
			 elected or executive officials as feasible and appropriate.
(3) At which the Sponsoring Government(s):
(a) Make available and reviews draft copies
			 of a map of the proposed zone boundary and other such materials related to the
			 re-/designation;
(b) Recognize for
			 the record any written commentary already received from a district;
(c) May allot time for opening statements by
			 each district in attendance; and
(d) Have the proceedings transcribed or
			 recorded in some manner.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-5200 - Consultations Generally with Taxing Districts

Current through Register Vol. 63, No. 7, July 1, 2024
(1) In anticipation of or subsequent to the
			 meeting described in OAR
			 123-650-5100, or as otherwise
			 warranted with an enterprise zone designation, re-designation or boundary
			 change, the Sponsoring Government(s) or zone sponsor:
(a) May communicate, confer or interact with
			 one or more local taxing districts, including but not limited to additional
			 public or nonpublic meetings or other means of eliciting feedback and dialogue
			 with districts.
(b) Shall respond
			 within 10 business days to a local taxing district's formal request and make
			 good faith efforts to fulfill any such a request for a special (one-on-one)
			 meeting or for written answers to specific questions.
(c) Shall assist one or more districts, as
			 requested, to estimate or better understand short or long-term effects on
			 public revenues and service demands under particular assumptions or
			 potentialities about enterprise zone development.
(d) May explore how to effectively resolve
			 relevant, outstanding issues through local government permitting procedures or
			 development standards affecting eligible business firms in the zone, including
			 but not limited to design review, conditional use permits, comprehensive land
			 use planning or zoning ordinances.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-5300 - Fee Rates to Support Oregon Schools

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A positive
			 determination by the Department of any designation or re-designation of an
			 enterprise zone under ORS
			 285C.074 depends on setting a
			 rate or rates for support fees with K-12 school districts:
(a) As part of requisite consultations with
			 local taxing districts;
(b)
			 Consistent with OAR 123-668-4000 and 123-668-4100; and
(c) Such that the submission to the
			 Department under ORS 285C.074(1)
			 must include formal documentation of any or all established rate(s) with each
			 and every common or union high school district that:
(A) Provides elementary and secondary
			 education (exclusive of community college, educational service or any other
			 district); and
(B) Levies property
			 taxes in a tax code area anywhere within the boundary of the enterprise
			 zone.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-5500 - Notice for Boundary Changes

Current through Register Vol. 63, No. 7, July 1, 2024
A change to an existing enterprise zone boundary must entail
				notice to local taxing districts before the submission under ORS
				285C.117 to the Department that
				generally conforms to that described in OAR
				123-650-5000, except:
(1) The notice goes not only to each taxing
			 district in any area to be added, but also to those inside the entire, current
			 zone area (aside from any jurisdiction joining the zone).
(2) The notice shall be sent at least 21
			 calendar days before adoption of the requisite resolution by the governing body
			 of the sponsoring county. If there is no sponsoring county, notice must precede
			 the resolution by every sponsoring city or port by 21 calendar days.
(3) There is no mandatory public meeting or
			 other type of special consultation, but circumstances such as the addition of a
			 new cosponsor or of extensive areas could demand further communication along
			 the lines of OAR 123-650-5200.
(4) The submission to the Department is not
			 complete without inclusion of relevant items listed in OAR
			 123-650-5000(4).
Stat. Auth.: ORS
				  285A.075 &
				  285C.060(1)
Stats. Implemented: ORS
				  285C.115 &
				  285C.117
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-7000 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  285A.075,
				  285C.060(1),
				  285C.066 &
				  285C.115(6)
Stats. Implemented: ORS
				  285C.060 &
				  285C.115
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-7100 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  285A.075,
				  285C.060(1),
				  285C.066 &
				  285C.115(6)
Stats. Implemented: ORS
				  285C.065 &
				  285C.115
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-7200 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  285A.075,
				  285C.060(1)
				  & 285C.115(6)
Stats. Implemented: ORS
				  285C.115
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-7300 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  285A.075 &
				  285C.060(1)
Stats. Implemented: ORS
				  285C.115
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-7400 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  285A.075,
				  285C.060(1)
				  & 285C.066
Stats. Implemented: ORS
				  285C.065,
				  285C.068 &
				  285C.115
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-9100 - ZONE TERMINATION - Events and Timing

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of these administrative rules and designations or
				re-designations of enterprise zones by city, port or county governments:
(1) The official existence of such an
			 enterprise zone concludes for one of three reasons:
(a) "Terminated-by-Statute" (OAR
			 123-650-0100), effectively at 12
			 midnight (Pacific Time) on July 1;
(b) Early Termination, by order of the
			 Director under ORS 285C.245(1)(b) and (2) or
			 (3), prior to subsection (a) of this section,
			 either by sponsor request or for cause, for which the Director's order shall
			 prescribe the effective date of termination; or
(c) Programmatic Sunset, under ORS
			 285C.240(1)(c)
			 and 285C.255(1)(c)
			 at 5:00 PM (Pacific Time) on June 30, 2032, prior to subsection (a) or (b) of
			 this section.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-9300 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  285A.075 &
				  285C.060(1)
Stats. Implemented: ORS
				  285C.245 &
				  285C.250
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-9500 - Business Tax Abatements and Zone Termination

Current through Register Vol. 63, No. 7, July 1, 2024
In relation to OAR
				123-650-9100(1)
				when an enterprise zone terminates:
(1) This rule defines the effect for
			 exemptions on business property under:
(a)
			 ORS 285C.175 consistent with OAR
			 123-674 for standard enterprise zone tax abatement (hereinafter "SEZ");
			 or
(b) ORS
			 285C.409(1)
			 consistent with 123-690 for long-term rural enterprise zone facility tax
			 abatements (hereinafter "LRZ").
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-9600 - Later Approval and Tax Abatement in a Terminated Zone

Current through Register Vol. 63, No. 7, July 1, 2024
Under ORS
				285C.245(6) or
				(8) after termination of an enterprise zone
				regardless of the reason in OAR
				123-650-9100(1):
(1) For a business to receive exemption
			 pursuant to section (2) of this rule inside the former zone's boundary:
(a) On the effective date of termination:
(A) In the case of SEZ as described in OAR
			 123-650-9500(1)(a), the firm must be:
(i)
			 Qualified as described in OAR 123-650-9500(2)(a); or
(ii) Authorized consistent with OAR
			 123-650-9500(3)(a)(A).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 650 - ENTERPRISE ZONE CREATION AND AMENDMENT › Section 123-650-9700 - Timely Completion of Investments

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of a proposed investment in qualified property or
				a facility by a business firm authorized or certified in a terminated
				enterprise zone:
(1) As used in ORS
			 285C.245:
(a) "... within a reasonable time ..." means
			 that property or a facility is in service no later than 18 months after the
			 date on which relevant construction, reconstruction, additions, modifications
			 or installations commenced.
(b)
			 "... without interruption ..." means that property or a facility does not
			 remain in an unfinished state for more than six months without significant
			 construction, reconstruction, addition, modification or installation activity
			 and progress toward completion of such activities in fulfillment of subsection
			 (a) of this section.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 656 - TRIBALLY AND FEDERALLY BASED ZONE DESIGNATIONS › Section 123-656-0001 - Purpose and Scope

Current through Register Vol. 63, No. 7, July 1, 2024
This division of administrative rules addresses the existence
				of enterprise zones in addition to OAR 123-650, as provided under:
(1) ORS
			 285C.300 to
			 285C.320 respective to
			 Oregon-based Tribes; and
(2) ORS
			 285C.085 based on special
			 federal designations.
Statutory/Other Authority: ORS
				  285A.075 &
				  285C.060(1)
Statutes/Other Implemented: ORS
				  285C.085 &
				  285C.300 -
				  285C.320
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 656 - TRIBALLY AND FEDERALLY BASED ZONE DESIGNATIONS › Section 123-656-0100 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
OAR 123-001 (Procedural Rules) and 123-650 define terms used in
				this division of administrative rules. In addition:
(1) As used in ORS
			 285C.085(4)(b),
			 "all areas within both the federal enterprise zone and the city, county or port
			 are included in a state enterprise zone" means that the state enterprise zone
			 will need to encompass all of the Federal Enterprise Zone inside the territory
			 of any city, port or county that will sponsor the zone. This is true regardless
			 that such territory is also inside an overlapping city, port or county that
			 neither sponsors nor consents to the zone, in that not every city, port or
			 county needs to sponsor or consent as required under ORS
			 285C.065,
			 285C.066 or
			 285C.068, but other
			 jurisdictions may formally consent to include parts of the Federal Enterprise
			 Zone that are outside sponsor territory in the state enterprise zone consistent
			 with OAR 123-650-0500.
(2) As used in these administrative rules,
			 unless the context demands otherwise:
(a)
Federal Enterprise Zone
is a designation by an
			 agency of the U.S. government that is:
(A) Not
			 terminated;
(B) Located at least
			 partially in this state;
(C)
			 Delimited by formal boundaries and an established period of existence lasting
			 five or more years;
(D) Intended at
			 least in part to create or improve economic opportunities and development
			 within the local community;
(E)
			 Provided for by federal law that includes congressionally authorized benefits
			 for purposes of paragraph (D) of this subsection;
(F) Qualified based on federal guidelines,
			 including but not limited to criteria for a level of economic hardship
			 generally comparable to that indicated under ORS
			 285C.090; and
(G) For example, comparable historically to
			 federal Renewal Communities, Empowerment Zones or Opportunity Zones.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 656 - TRIBALLY AND FEDERALLY BASED ZONE DESIGNATIONS › Section 123-656-1000 - TRIBAL ZONES - Applicability of Regular Parameters

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of RENZs and RPRZs:
(1) Their creation does not depend on any
			 measure of local economic hardship or on consultation with local taxing
			 districts.
(2) They do not need to
			 satisfy the following requirements in OAR 123-650, except pursuant to a
			 boundary change under ORS
			 285C.115(3),
			 including but not limited to:
(a) Maximum
			 distances overall or between an RENZ's separate areas; or
(b) General co-sponsorship or consent by
			 applicable city, port or county governments as described in OAR
			 123-650-0500.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 656 - TRIBALLY AND FEDERALLY BASED ZONE DESIGNATIONS › Section 123-656-1200 - Reservation Enterprise Zone Designations

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of RENZs, consistent with OAR
				123-656-1000:
(1) To apply for designation of a RENZ, the
			 Tribe shall furnish the Department with the following:
(a) A copy of the resolution requesting
			 designation, as duly adopted by the Tribe's governing body within the past six
			 months;
(b) Map and so forth as
			 applicable in accordance with OAR
			 123-656-1000(3);
(c) A formal statement or evidence to the
			 effect that the proposed zone area contains only such land of the Tribe under
			 ORS 285C.306(2)(b)
			 - that is, the following based on current laws, authority or treaties with the
			 U.S. government:
(A) Land held in
			 trust;
(B) Land officially pending
			 trust status;
(C) Any
			 on-reservation area; or
(D) Any
			 combination of these; and
(d) As necessary or appropriate:
(A) Copies of federal documents attesting to
			 relevant status; and
(B) A map of
			 the zone showing and labeling the respective nature of the tribal lands
			 comprising the designated area.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 656 - TRIBALLY AND FEDERALLY BASED ZONE DESIGNATIONS › Section 123-656-1400 - Reservation Partnership Zone Co-sponsorships

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of RPRZs, consistent with OAR
				123-656-1000 and pursuant to a
				co-sponsorship agreement:
(1) The
			 zone's effective beginning, equivalent to designation, is the execution of the
			 agreement or a specified, later date in the agreement.
(2) The agreement shall be between a single
			 Tribe and one or more cities, ports or counties, regardless of provisions for
			 joint sponsorship or consent by any other such government under ORS
			 285C.065,
			 285C.066 or
			 285C.068.
(3) The RPRZ shall consist of contiguous area
			 inside the jurisdictional territory of its city, port or county cosponsor(s),
			 and such area may also be (but does not need to be) land of the Tribe under ORS
			 285C.306(2)(b)(A) or
			 (C) or both.
(4) The Tribe and any cosponsoring city, port
			 and county are the "zone sponsor" of the RPRZ, and their agreement shall
			 contain appropriate and necessary provisions under ORS
			 190.110, regarding their mutual
			 and respective roles and responsibility as the zone sponsor including but not
			 limited to provisions under ORS
			 285C.105. Any other party to the
			 agreement as allowed under ORS
			 190.110 would not be part of the
			 zone sponsor.
(5) The zone sponsor
			 of the RPRZ is urged in the process of executing the co-sponsorship agreement
			 to:
(a) Consult with other cities, ports or
			 counties that have territory in the zone;
(b) Communicate with other local taxing
			 districts that have territory in the zone; and
(c) Formally advise the Department of its
			 existence, area and sponsorship.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 656 - TRIBALLY AND FEDERALLY BASED ZONE DESIGNATIONS › Section 123-656-1600 - Tribal Credit against State Income Taxes

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of the standard credit under ORS
				315.506 to offset state personal
				or corporate income/excise tax liabilities based on tribal taxes incurred or
				paid to the Tribe for an applicable business facility in any RENZ or
				RPRZ:
(1) It is available to a
			 business engaged in any type of income-furthering activity, other than leasing
			 the facility to tenants, irrespective of receipt or qualification for any other
			 enterprise-zone tax abatement by the business or the facility.
(2) The business must have acquired the
			 facility (by purchase or lease) or completed its construction, erection or
			 installation, only since January 1, 2002. In addition, for a previously
			 existing facility:
(a) If located on the
			 Tribe's reservation, the business operations need to be significantly different
			 from and not in any way the continuation of what was undertaken at the facility
			 before its latest acquisition; and
(b) The facility, for purposes of applicable
			 tribal property taxes, comprises new investments (completed and placed in
			 service since January 1, 2002) only to the extent that they effectively
			 enlarged or extended the ability of the business to generate revenue at the
			 facility, as opposed to existing property or the replacement of existing
			 property.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 656 - TRIBALLY AND FEDERALLY BASED ZONE DESIGNATIONS › Section 123-656-2000 - FEDERAL ENTERPRISE ZONES - Federally Based Designation

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of applying for and designating an enterprise zone
				under ORS 285C.085(2):
(1) City, port or county governments may seek
			 designation of a zone corresponding to the boundary of a single Federal
			 Enterprise Zone located in the government's territory:
(a) Submission may be made to the Department
			 at any time without regard to an application form;
(b) Besides a map and so forth of the
			 proposed enterprise zone consistent with OAR
			 123-650-1500, the submission
			 must document the Federal Enterprise Zone's official existence, location and
			 satisfaction of OAR 123-656-0100(2)(a),
			 except to the extent that the Department is fully aware of such
			 satisfaction;
(c) Information
			 related to local economic hardship is not necessary;
(d) The governments must send notice and
			 engage in timely communication with local taxing districts in accordance with
			 OAR 123-650-5500;
(e) A cosponsor of a zone terminated as
			 described in OAR 123-650-9100(1)(b)
			 is not excluded from applying;
(f)
			 Zone sponsor may
not
elect under ORS
			 285C.070 for hotels, motels or
			 destination resorts to be eligible business firms in the zone;
(g) Zone sponsor may set a support fee rate
			 with a school district in accordance with OAR
			 123-674-4000; and
(h) The designation shall not be the
			 re-designation of an existing or previously existing enterprise zone.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 656 - TRIBALLY AND FEDERALLY BASED ZONE DESIGNATIONS › Section 123-656-2100 - Boundary Changes to Conform to Federal Zone

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of a local request to change the boundary of an
				existing enterprise zone under ORS
				285C.085(3):
(1) The request is generally
			 comparable to submission as described in OAR
			 123-650-4400 and OAR
			 123-656-2000.
(2) Such a boundary change may add an area to
			 the existing zone, only if the area is located in a county, in which the zone
			 is already located, or in a contiguous county.
(3) Following the change in the zone
			 boundary, the existing zone shall be Terminated-by-Statute or may be terminated
			 by order of the Director, as normal under ORS
			 285C.245, irrespective of the
			 boundary change.
(4) If the
			 Federal Enterprise Zone terminates prematurely for nonperformance, violation of
			 federal guidelines or similarly unusual circumstances, then the Director may
			 rescind the order changing the boundary of the zone, as if that boundary change
			 had never occurred. Any business firm located in an area consequently left out
			 of the zone shall enjoy the same protection under the relevant provisions of
			 law and this chapter of administrative rules for location in a terminated
			 enterprise zone.
(5) Once an
			 enterprise zone has been designated or amended as described in OAR
			 123-656-2000 or this rule, a
			 (further) change in the boundary of the zone may be requested and done under
			 ORS 285C.115, as otherwise allowed,
			 with the following clarifications:
(a) If the
			 total area of the enterprise zone equals or exceeds the relevant 12 or 15
			 square miles, additional area may be included only if located:
(A) In parts of the Federal Enterprise Zone
			 within a city, port or county that would become a cosponsor of the zone with
			 the boundary change;
(B) In new
			 parts of the Federal Enterprise Zone, as amended by authority of the federal
			 government; or
(C) In another
			 Federal Enterprise Zone that is located in a city, port or county that already
			 sponsors the zone.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 656 - TRIBALLY AND FEDERALLY BASED ZONE DESIGNATIONS › Section 123-656-2300 - Terminations

Current through Register Vol. 63, No. 7, July 1, 2024
For an enterprise zone designated as described in OAR
				123-656-2000:
(1) The zone terminates by operation of state
			 law under ORS 285C.245(1)(a),
			 subsequent to the effective date of designation by order of the Director,
			 regardless of any intervening termination of the Federal Enterprise Zone due to
			 programmed operation under federal statutes or repeal of the operative federal
			 law.
(2) The zone may terminate
			 early and shall terminate by programmatic sunset, as described in OAR
			 123-650-9100(1)(b) or
			 (c).
(3) With respect to termination in section
			 (1) of this rule, the local zone sponsor may re-designate it as a regular
			 enterprise zone under ORS
			 285C.250 but only in conformance
			 with all applicable requirements including but not limited to ORS
			 285C.090.
(4) In addition, the zone may also terminate
			 by order of the Director under ORS
			 285C.085(5),
			 effectively rescinding the order designating the zone, as if it had never
			 existed, in the event that the federal government prematurely terminates the
			 Federal Enterprise Zone for nonperformance, violation of federal guidelines or
			 similarly unusual circumstances. In this case, there is no provision for a
			 re-designation under ORS
			 285C.250, but any business firm
			 located in the zone is covered by OAR 123-650-9500 to 123-650-9700.
Statutory/Other Authority: ORS
				  285A.075 &
				  285C.060(1)
Statutes/Other Implemented: ORS
				  285C.085,
				  285C.245,
				  285C.250 &
				  285C.255
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 662 - ELECTRONIC COMMERCE ENTERPRISE ZONES › Section 123-662-0001 - Purpose and Scope

Current through Register Vol. 63, No. 7, July 1, 2024
This division of administrative rules specifies matters related
				to areas designated for electronic commerce and the business tax incentives
				especially available in them, including but not limited to the electronic
				commerce overlay of an enterprise zone:
(1) In such areas businesses engaged in
			 Electronic Commerce are not only eligible for the standard enterprise zone
			 exemption, but they may also qualify for a state income tax credit based on
			 their Electronic Commerce investment.
(2) These administrative rules:
(a) Have no bearing on any enterprise zone
			 aside from its having electronic commerce status; and
(b) Do not control or bind the county
			 assessor or Department of Revenue and are superseded by OAR chapter 150 in
			 matters related to tax administration.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 662 - ELECTRONIC COMMERCE ENTERPRISE ZONES › Section 123-662-0100 - Definition of Electronic Commerce

Current through Register Vol. 63, No. 7, July 1, 2024
OAR 123-001 (Procedural Rules) defines terms used in this
				division of administrative rules, unless the context demands otherwise; in
				addition, for purposes of
Electronic Commerce
as
				defined under ORS 285C.050(5):
(1)
E-commerce zone
means
			 any of the enterprise zones designated for electronic commerce under ORS
			 285C.095 in accordance with OAR
			 123-662-1000 and
			 123-662-1200.
(2) "Predominantly" means that more than 50
			 percent of applicable transactional activity is Internet-based in terms of
			 receipts, number of orders, clients served or like measures, as opposed to
			 activity handled directly or primarily through other means such as by telephone
			 or e-mail.
(3) Applicable business
			 activity and related investments must:
(a)
			 Locate and occur inside the E-commerce zone;
(b) Involve dealings with customers,
			 suppliers, clients or other transactional entities that are external to the
			 eligible business firm, predominantly over the Internet itself or on a computer
			 network that utilizes the Internet as a platform; and
(c) Entail, support or relate to the sale or
			 purchase of goods, property or services, whether conducted on a wholesale,
			 commercial, business-to-business, retail or other basis.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 662 - ELECTRONIC COMMERCE ENTERPRISE ZONES › Section 123-662-1000 - Electronic Commerce Zone Status

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An E-commerce
			 zone may be any enterprise zone, whether urban or rural, except as described in
			 section (3) of this rule, that is already designated in accordance with OAR
			 123-650 or 123-656 and has not terminated.
(2) Electronic commerce status fully overlays
			 the entire area of the enterprise zone designated as an E-commerce zone
			 inclusive of areas added by a subsequent change to the zone's
			 boundary.
(3) The sponsor of an
			 enterprise zone may revoke its status as an E-commerce zone by resolution(s),
			 at any time, pursuant to which the Department shall establish the effective
			 date of revocation, but that enterprise zone designation is not eligible to be
			 an E-commerce zone.
(4) To
			 designate an E-commerce zone:
(a) The process
			 begins with a zone sponsor's sending a formal (email advisory) to the
			 Department of its intent to so designate, which must occur on or after an
			 effective date in OAR
			 123-662-1200;
(b) The Department shall respond promptly to
			 such an advisory, conferring with the sponsor's representative about the
			 availability of any designation and other pertinent information as the
			 Department will memorialize through an email reply;
(c) Not less than 31 days after advising the
			 Department, the sponsor may submit its E-commerce designation, consisting of an
			 executed (potentially electronic) copy of a resolution that designates the zone
			 an E-commerce zone, as adopted by each governing body of the zone sponsor
			 consistent with its charter, by-laws or ordinances after conferring with the
			 Department; and
(d) Subject to the
			 resolution(s) in subsection (c) of this section and other procedural matters
			 being in order, as well as E-commerce zone availability under the law, the
			 Department shall issue a positive determination confirming the designation and
			 establishing its effective date.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 662 - ELECTRONIC COMMERCE ENTERPRISE ZONES › Section 123-662-1200 - Designated Areas

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The sponsor of any eligible existing
			 enterprise zone that is not already an E-commerce zone or has not revoked such
			 status may designate itself as an E-commerce zone in accordance with OAR
			 123-662-1000:
(a) If the Legislature allows additional
			 electronic commerce designations under ORS
			 285C.095 for enterprise zones,
			 which are currently limited to 15, pursuant to the date that the legislation
			 took effect.
(b) If an E-commerce
			 zone terminates according to OAR
			 123-650-9100(1)(a) or
			 (b), except for OAR 123-662-1100(7), or its
			 zone sponsor revokes the electronic commerce designation, pursuant to the date
			 that the termination or revocation took effect.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 662 - ELECTRONIC COMMERCE ENTERPRISE ZONES › Section 123-662-2000 - Enterprise Zone Business Eligibility

Current through Register Vol. 63, No. 7, July 1, 2024
Respective to the standard exemption from property taxes under
				ORS 285C.175:
(1) A business firm engaged in Electronic
			 Commerce will likely be eligible in other ways under ORS
			 285C.135, but it shall not be
			 subject to the requirements or restrictions of those other ways once the
			 enterprise zone is effectively an E-commerce zone.
(2) If an eligible business firm that
			 originally sought eligibility based on Electronic Commerce does not satisfy
			 that definition, it may still receive authorization and exemption subject to
			 another way's requirements or restrictions, except in an area described in OAR
			 123-662-1200(3).
(3) The following may occur only once the
			 enterprise zone is effectively an E-commerce zone:
(a) Authorization or qualification of a firm
			 that is eligible only by virtue of Electronic Commerce; or
(b) Exemption of personal property
			 permissible only under ORS
			 285C.185(1)(b)(B).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 662 - ELECTRONIC COMMERCE ENTERPRISE ZONES › Section 123-662-2500

Current through Register Vol. 63, No. 7, July 1, 2024
Statutory/Other Authority: ORS
				  285A.075,
				  285C.050(5)
				  & 285C.060(1)
Statutes/Other Implemented: ORS
				  285C.060,
				  285C.095,
				  285C.100,
				  315.507 &
				  315.508
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-0001 - Purpose and Scope

Current through Register Vol. 63, No. 7, July 1, 2024
This division of administrative rules provides guidance and
				parameters applicable to:
(1) Selected
			 issues regarding how the local sponsor operates and controls an enterprise
			 zone, including with respect to business tax incentives (primarily for the
			 standard property tax exemption as addressed in OAR 123-674); and
(2) Any situation provided by law, under
			 which the local government or governments that sponsor an enterprise zone may
			 (jointly) impose additional requirements or conditions on a business firm for
			 receiving tax benefits associated with an investment in the enterprise
			 zone.
(3) Obligations of zone
			 sponsors as enacted by chapter 298, Oregon Laws 2023 (House Bill
			 2009).
Statutory/Other Authority: ORS
				  285A.075 &
				  285C.060(1)
Statutes/Other Implemented: ORS
				  285C.050 -
				  285C.250
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-0100 - Sponsor of a Zone

Current through Register Vol. 63, No. 7, July 1, 2024
OAR 123-001 (Procedural Rules) contains definitions used in
				this division. Additionally, as used in this division and related divisions of
				this chapter of administrative rules (OAR 123-650 to 123-690), as well as
				relevant parts of ORS chapter 285C, unless the context demands
				otherwise:
(1) "Sponsor" or "zone
			 sponsor" includes the single city, port or county, or the cities, ports or
			 counties, or any combination of these, collectively, as described in OAR
			 123-650 that:
(a) Most recently designated or
			 re-designated the enterprise zone under ORS
			 285C.065 or
			 285C.250; or
(b) Joined the zone with a change to the zone
			 boundary under ORS 285C.115.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-1000 - DUTIES & OPTIONS - Local Zone Manager

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.105(1)(a):
(1) The sponsor of an enterprise zone shall
			 appoint and maintain a local zone manager, though not necessarily by
			 resolution, which must be done no more than 90 days after the zone's
			 re-/designation if one was not appointed through the documentation submitted
			 under ORS 285C.074.
(2) The sponsor or a particular cosponsor may
			 delegate the authority to appoint the local zone manager to a person or body
			 including but not limited to the current local zone manager.
(3) The sponsor may make appointment of a
			 local zone manager by way of an established position at a local agency or
			 organization, whether public or private, as opposed to a named
			 person.
(4) The sponsor may appoint
			 up to but not more than two persons to serve as local co-managers of the zone,
			 which may not be treated as officially bifurcating the zone in any
			 way.
(5) Except as explicitly
			 proscribed by the zone sponsor, the local zone manager shall act as the agent
			 and representative of the enterprise zone in regard to any and all ministerial,
			 intergovernmental, technical or promotional functions of the zone
			 sponsor.
(6) The local zone manager
			 may be empowered by and on behalf of the zone sponsor or a cosponsor to make
			 discretionary decisions or enter into agreements, for which the law does not
			 stipulate adoption of a resolution by the governing body or bodies of the
			 sponsor.
(7) Whenever a local zone
			 manager is appointed or a new person fills the appointed position, the sponsor
			 needs to give written notice to the Department, the Department of Revenue and
			 the county assessor soon afterwards.
(8) Anyone may serve as local zone manager,
			 but it behooves the sponsor to:
(a) Select a
			 person/position with complementary responsibilities, such as working regularly
			 and locally with eligible business firms; and
(b) Formalize zone manager duties in the
			 person/position's job description or contract.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-1100 - Reports by Sponsor at Beginning and End of an Enterprise Zone

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Within six
			 months after re-/designation of any enterprise zone, the zone sponsor shall
			 provide the following information, unless fully completed as part of
			 documentation submitted with re-/designation, to the Department and any other
			 organization deemed appropriate by the sponsor for purposes of ORS
			 285C.105:
(a) A description and examples of marketing
			 plans, efforts or materials for the zone;
(b) A list, map or other information
			 necessary for identifying publicly owned land or buildings that are available
			 for lease or purchase by an eligible business firm within the zone under ORS
			 285C.110 according to OAR
			 123-668-1400;
(c) For an urban zone, indices identifying
			 all land within the zone, which for example, may be accomplished by on-line
			 locator software, and for which specific tax lots or street addresses are
			 needed only for properties at which eligible development may occur;
(d) Description of normally expected actions
			 to be taken or reasonable requirements to be imposed, as well as policies and
			 standards adopted, by the sponsor under ORS
			 285C.150,
			 285C.155,
			 285C.160,
			 285C.203,
			 285C.205 or
			 285C.403 with respect to
			 business firms using the zone;
(e)
			 Confirmation of having appointed the local zone manager consistent with OAR
			 123-668-1000; and
(f) The final form of any change in the
			 election or restrictions to allow hotel, motel or destination resorts as
			 eligible business firms in all or certain city or county jurisdictions of the
			 enterprise zones, for which newly adopted resolution(s) are necessary as
			 described in OAR 123-650-4800(2)(e).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-1300 - Enhanced Public Services and Other Local Incentives

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.105(1)(b)
				and local incentives that an enterprise zone sponsor or cosponsor elects by
				policy to provide to authorized business firms qualifying for the standard
				property tax exemption (OAR 123-674) within its jurisdiction or service
				territory:
(1) Such local incentives
			 include but are not limited to:
(a) Enhanced
			 availability or efficiency of local public services, such as utilities,
			 transportation access and public safety protection;
(b) Waivers, discounts or credits from local
			 fees, charges, business/license taxes and so forth; or
(c) Regulatory flexibility,
			 expedited/simplified permitting, special zoning designations, exceptions from
			 ordinances, or the like that do not significantly undermine regulations
			 pertaining to health and safety.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-1400 - Locally Available, Public Real Estate

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.105(1)(g)
				and 285C.110:
(1) The zone sponsor shall:
(a) Prepare and maintain a list and map of
			 land, buildings and structures within the zone that are:
(A) Owned by any agency on behalf of the
			 state government or by any municipal corporation;
(B) Not in use or officially designated for
			 some public purpose; and
(C)
			 Suitable for an eligible business firm in terms of land use zoning ordinances.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-1600 - Funds Derived through an Enterprise Zone

Current through Register Vol. 63, No. 7, July 1, 2024
Moneys or revenue due to the enterprise zone are a special but
				publicly accountable resource, which are subject to applicable provisions under
				ORS Chapter 294 and other state or local laws with regard to collecting,
				holding and using such funds, and which:
(1) May arise:
(a) In the form of payments to the zone
			 sponsor by a business firm:
(A) As specified
			 in statute or law, in the case of:
(i) The
			 authorization filing fee under ORS
			 285C.140(1)(c)
			 consistent with OAR 123-668-1700; or
(ii) The payback of one year's tax savings in
			 lieu of disqualification under ORS
			 285C.240(6), as
			 described in OAR 123-674-6600 to
			 123-674-6630.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-1700 - Authorization Filing Fee

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.140(1)(c):
(1) When applying for authorization under ORS
			 285C.140, an eligible business
			 firm may be required to pay a fee that the sponsor of the enterprise zone has
			 established:
(a) Up to the greater of:
(A) $200; or
(B) An amount not exceeding 0.1 percent of
			 the total estimated cost of the firm's proposed investment in qualified
			 property.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-2000 - REQUIREMENTS ON BUSINESSES - Applicable Situations

Current through Register Vol. 63, No. 7, July 1, 2024
OAR 123-668-2000 to
				123-668-2500 cover situations
				described in sections (1) and (2) of this rule, in which a business firm shall
				satisfy additional, locally imposed conditions or requirements in an enterprise
				zone:
(1) Under ORS
			 285C.403(4)(c)
			 and a written agreement by a certified business firm with the zone sponsor for
			 the long-term rural abatement of property taxes on a facility, as described in
			 OAR 123-690; or
(2) For standard
			 property tax exemptions in OAR 123-674 involving:
(a) A written agreement for the extended
			 abatement of four or five consecutive years in total under ORS
			 285C.160(3)(a)(B) or
			 (c) between the zone sponsor and an
			 authorized business firm consistent with OAR
			 123-674-0700;
(b) Adoption of zone sponsor resolution(s),
			 by which the statutorily required increase in zone employment of the firm is
			 waived under ORS 285C.155 and
			 285C.200(2), in
			 accordance with OAR 123-674-4300, including
			 applicable criteria under ORS
			 285C.205, and that the requisite
			 minimum level of employment is established;
(c) A policy and standards adopted by the
			 zone sponsor of an urban enterprise zone under ORS
			 285C.150 affecting all
			 authorized business firms, consistent with OAR
			 123-668-2500, as documented with
			 approval of the application for authorization; or
(d) A suspension of the exemption and its
			 resumption with or without a reduced level of required employment under ORS
			 285C.203, inasmuch as the zone
			 sponsor may impose conditions in accordance with OAR
			 123-674-6885.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-2100 - Basic Parameters

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of local, additional requirements imposed by an
				enterprise zone sponsor:
(1) They
			 shall apply to a qualified business firm's direct receipt of the tax abatement,
			 only:
(a) With respect to operations inside
			 (or nearby and affected by operations in) the enterprise zone; and
(b) Between the time when:
(A) The firm receives authorization
			 (certification in the case of the long-term rural tax incentives);
			 and
(B) December 31 of the final
			 year when the overall enterprise zone exemption expires.