(1) "Assessment date" and "assessment year" have the meanings given those terms in ORS 308.007.
(2) "Authorized business firm" means an eligible business firm that has been authorized under ORS 285C.140.
(3) "Business firm" means a person operating or conducting one or more trades or businesses, a people’s utility district organized under ORS chapter 261 or a joint operating agency formed under ORS chapter 262, but does not include any other governmental agency, municipal corporation or nonprofit corporation.
(4) "County average annual wage" means:
(a) The most recently available average annual covered payroll for the county in which the enterprise zone is located, as determined by the Employment Department; or
(b) If the enterprise zone is located in more than one county, the highest county average annual wage as determined under paragraph (a) of this subsection.
(5) "Electronic commerce" means engaging in commercial or retail transactions predominantly over the Internet or a computer network, utilizing the Internet as a platform for transacting business, or facilitating the use of the Internet by other persons for business transactions, and may be further defined by the Oregon Business Development Department by rule.
(6) "Eligible business firm" means a firm engaged in an activity described under ORS 285C.135 that may file an application for authorization under ORS 285C.140.
(7) "Employee" means a person who works more than 32 hours per week, but does not include a person with a temporary or seasonal job or a person hired solely to construct qualified property.
(8) "Enterprise zone" means one of the 30 areas designated or terminated and redesignated by order of the Governor under ORS 284.160 (1987 Replacement Part) before October 3, 1989, one of the areas designated by the Director of the Oregon Business Development Department under ORS 285C.080 before October 5, 2015, an area designated under ORS 285C.065, a federal enterprise zone area designated under ORS 285C.085, an area designated under ORS 285C.250 or a reservation enterprise zone designated, or a reservation partnership zone cosponsored, under ORS 285C.306.
(9) "Federal enterprise zone" means any discrete area wholly or partially within this state that is designated as an empowerment zone, an enterprise community, a renewal community or some similar designation for purposes of improving the economic and community development of the area.
(10) "First-source hiring agreement" means an agreement between an authorized business firm and a publicly funded job training provider whereby the provider refers qualified candidates to the firm for new jobs and job openings in the firm.
(11) "In service" means being used or occupied or fully ready for use or occupancy for commercial purposes consistent with the intended operations of the business firm as described in the application for authorization.
(12) "Modification" means modernization, renovation or remodeling of an existing building, structure or real property machinery or equipment.
(13) "New employees hired by the firm":
(a) Includes only those employees of an authorized business firm engaged for a majority of their time in eligible operations.
(b) Does not include individuals employed in a job or position that:
(A) Is created and first filled after December 31 of the first tax year in which qualified property of the firm is exempt under ORS 285C.175;
(B) Existed prior to the submission of the relevant application for authorization; or
(C) Is performed primarily at a location outside of the enterprise zone.
(14) "Publicly funded job training provider" includes but is not limited to a community college, a service provider under the federal Workforce Innovation and Opportunity Act, or a similar program.
(15) "Qualified business firm" means a business firm described in ORS 285C.200, the qualified property of which is exempt from property tax under ORS 285C.175.
(16) "Qualified property" means property described under ORS 285C.180.
(17) "Qualified rural county" means a county:
(a) That is outside all metropolitan statistical areas, as defined by the most recent federal decennial census; and
(b) In which, on the most recently certified property tax assessment roll, the total property taxes imposed by all taxing districts within the county are equal to or greater than 1.3 percent of the total assessed value of all taxable property located in the county.
(18) "Rural enterprise zone" means:
(a) An enterprise zone located in an area of this state in which an urban enterprise zone could not be located; or
(b) A reservation enterprise zone designated, or a reservation partnership zone cosponsored, under ORS 285C.306.
(19) "Sparsely populated county" means a county with a density of 100 or fewer persons per square mile, based on the most recently available population figure for the county from the Portland State University Population Research Center.
(20) "Sponsor" means:
(a) The city, county or port, or any combination of cities, counties or ports, that received approval of an enterprise zone under ORS 284.150 and 284.160 (1987 Replacement Part), under ORS 285C.080 before October 5, 2015, or under ORS 285C.085 or 285C.250 or that designated an enterprise zone under ORS 285C.065 or 285C.250;
(b) The tribal government, in the case of a reservation enterprise zone;
(c) The tribal government and the cosponsoring city, county or port, in the case of a reservation partnership zone; or
(d) A city, county or port that joined the enterprise zone through a boundary change under ORS 285C.115 (6) or a port that joined the enterprise zone under ORS 285C.068.
(21) "Tax year" has the meaning given that term in ORS 308.007.
(22) "Urban enterprise zone" means an enterprise zone in a metropolitan statistical area, as defined by the most recent federal decennial census, that is located inside a regional or metropolitan urban growth boundary.
(23) "Year" has the meaning given that term in ORS 308.007. [Formerly 285B.650; 2005 c.94 §2; 2005 c.704 §1; 2007 c.71 §84; 2007 c.895 §16; 2010 c.76 §18; 2015 c.648 §1;
2017 c.185 §3; 2017 c.297 §29; 2017 c.610 §24]
Structure 2021 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 285C - Economic Development III
Section 285C.050 - Definitions for ORS 285C.050 to 285C.250.
Section 285C.060 - Duties of Oregon Business Development Department; rules.
Section 285C.066 - Department may adopt certain rules.
Section 285C.067 - Consultation with local taxing districts; rules.
Section 285C.068 - Port cosponsorship of zones.
Section 285C.085 - Federal enterprise zones.
Section 285C.090 - Requirements for area to be designated zone; exception.
Section 285C.105 - Duties of zone sponsor.
Section 285C.115 - Change of zone boundaries; positive determination by department required.
Section 285C.125 - Duties of Department of Revenue; rules.
Section 285C.130 - Duties of county assessor.
Section 285C.135 - Requirements for eligibility.
Section 285C.150 - Conditions required by sponsor for authorization; reports.
Section 285C.155 - Minimum employment and other requirements for authorization.
Section 285C.165 - Extension of period of authorization; filing fee.
Section 285C.170 - Construction-in-process exemption.
Section 285C.175 - Enterprise zone exemption; requirements; duration.
Section 285C.180 - Qualified property generally.
Section 285C.200 - Qualifications of business firm; rules.
Section 285C.210 - Substantial curtailment of business operations.
Section 285C.215 - First-source hiring agreements; rules.
Section 285C.220 - Exemption claims; contents; late filing; fees.
Section 285C.225 - Sponsor’s addendum; property schedule; amendments.
Section 285C.230 - Assessor to grant or deny exemption; assistance of sponsor.
Section 285C.235 - Authority of county assessor; authority of sponsor.
Section 285C.245 - Termination; effect of termination on property; procedures.
Section 285C.250 - Redesignation or designation of new zone following zone termination.
Section 285C.255 - Sunset of enterprise zone program.
Section 285C.300 - Definitions for ORS 285C.300 to 285C.320.
Section 285C.306 - Reservation enterprise zones and reservation partnership zones.
Section 285C.320 - Status of reservation enterprise zone and reservation partnership zone; sponsor.
Section 285C.350 - Definitions for ORS 285C.350 to 285C.370.
Section 285C.356 - Application for authorization.
Section 285C.359 - Qualified property.
Section 285C.362 - Exemption; requirements; duration.
Section 285C.400 - Definitions for ORS 285C.400 to 285C.420.
Section 285C.403 - Certification of business firm; application; review; appeal.
Section 285C.406 - Claiming property tax exemption or income tax credit.
Section 285C.409 - Property tax exemption; requirements; duration.
Section 285C.412 - Conditions for continued exemption.
Section 285C.420 - Disqualification; exception; additional taxes.
Section 285C.500 - Definitions for ORS 285C.500 to 285C.506.
Section 285C.503 - Preliminary certification of facility; application; fee; review; appeal.
Section 285C.540 - Definitions for ORS 285C.540 to 285C.559.
Section 285C.543 - Rules; criteria for renewable energy resource equipment manufacturing facilities.
Section 285C.545 - Annual limit to cost of facility in granting tax credits; discretion of director.
Section 285C.547 - Application for preliminary certification; eligibility; contents; fees; rules.
Section 285C.549 - Transferability of facility tax credit.
Section 285C.559 - Revocation of certificate; collection.
Section 285C.600 - Definitions for ORS 285C.600 to 285C.635.
Section 285C.612 - Eligible project application fees.
Section 285C.615 - Annual participant reports; penalty; disclosure; rules.
Section 285C.623 - Strategic investment zones; establishment; fees.
Section 285C.626 - Business firm application for project within strategic investment zone.
Section 285C.653 - Tax credit utilization limit per tax year; rules.
Section 285C.656 - Suspension or revocation of certificate; recapture of tax credit.
Section 285C.659 - Report; posting on Oregon transparency website required.