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Section 285C.050 - Definitions for ORS 285C.050 to 285C.250. - (1) "Assessment date" and "assessment year" have the meanings given...
Section 285C.060 - Duties of Oregon Business Development Department; rules. - (1) Adopt any rules the department considers necessary to administer...
Section 285C.065 - Designation of enterprise zone; consent of governing body; positive determination by department required. - (2) One or more cities, counties and ports may designate...
Section 285C.066 - Department may adopt certain rules. - (1) The consent required by resolution of the governing body...
Section 285C.067 - Consultation with local taxing districts; rules. - (2) The Oregon Business Development Department may adopt rules on...
Section 285C.068 - Port cosponsorship of zones. - (2) The addition of a port as a cosponsor of...
Section 285C.070 - Election to permit hotels, motels or destination resorts as eligible business firms; procedures; election revocation. - (2) The election must be made at the time the...
Section 285C.074 - Documentation for zone designation or redesignation to be submitted to department; requirements for positive determination. - (b) For purposes of this subsection, the documentation submitted to...
Section 285C.078 - Notification to department of intent to make designation of enterprise zone or zone or city for electronic commerce; required consultation. - (2)(a) As soon as practicable after receipt of a formal...
Section 285C.085 - Federal enterprise zones. - (2) Any area designated as a federal enterprise zone by...
Section 285C.090 - Requirements for area to be designated zone; exception. - (a) Fifty percent or more of the households have incomes...
Section 285C.095 - Designation for electronic commerce; revocation; positive determination by department required. - (2) There may be designated at any time no more...
Section 285C.100 - Alternative designation of city for electronic commerce; positive determination by department required. - (a) By resolution of the governing body of the city,...
Section 285C.102 - Documentation for designation of zone or city for electronic commerce to be submitted to department; requirements for positive determination; rules. - (2)(a) As soon as practicable after receipt of the documentation...
Section 285C.105 - Duties of zone sponsor. - (a) Appoint a local zone manager. Upon appointment of the...
Section 285C.115 - Change of zone boundaries; positive determination by department required. - (2) The amended enterprise zone shall: (a) Add land zoned...
Section 285C.117 - Documentation for zone boundary change to be submitted to department; requirements for positive determination. - (b) For purposes of this subsection, the documentation submitted to...
Section 285C.120 - Zone boundary change restrictions when county ceases to be sparsely populated; waiver of distance limitations. - (a) Is a separate area farther than five miles from...
Section 285C.125 - Duties of Department of Revenue; rules. - (1) Adopt any rules the Department of Revenue considers necessary...
Section 285C.130 - Duties of county assessor. - (1) Assist the sponsor, the local zone manager appointed by...
Section 285C.135 - Requirements for eligibility. - (2) A business firm is not an eligible business firm...
Section 285C.140 - Application for authorization; contents; filing fee; conference; approval; appeal; late filing. - (b) The application shall be made on a form prescribed...
Section 285C.145 - Leasing existing property to authorized firm; failure to timely file for authorization; certain records exempt from disclosure. - (2) Notwithstanding ORS 285C.140 (1), a new building or structure...
Section 285C.150 - Conditions required by sponsor for authorization; reports. - (2) The conditions that a sponsor may impose under this...
Section 285C.155 - Minimum employment and other requirements for authorization. - (1) The sponsor of an enterprise zone, at the time...
Section 285C.160 - Agreement between firm and sponsor for additional period of exemption; requirements. - (2) The period for which the qualified property is to...
Section 285C.165 - Extension of period of authorization; filing fee. - (a) After the January 1, but on or before the...
Section 285C.170 - Construction-in-process exemption. - (a) The property is located in an enterprise zone; (b)...
Section 285C.175 - Enterprise zone exemption; requirements; duration. - (a) The property is qualified property under ORS 285C.180; (b)...
Section 285C.180 - Qualified property generally. - (a) A newly constructed building or structure. (b) A new...
Section 285C.185 - Minimum cost of qualified property; leased property; hotel, motel or destination resort property; electronic commerce property. - (a) $50,000 or more, in the case of: (A) All...
Section 285C.190 - Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property. - (a) The real property machinery or equipment is idle: (A)...
Section 285C.200 - Qualifications of business firm; rules. - (a) The firm is an eligible business firm engaged in...
Section 285C.203 - Suspension of employment requirements; resumption of exemption period; sponsor resolution required. - (A) For two or more consecutive calendar quarters in the...
Section 285C.205 - Effect of productivity increases on qualification of certain firms; uses of tax savings. - (1) The firm demonstrates at least a 10 percent increase...
Section 285C.210 - Substantial curtailment of business operations. - (a) Pursuant to the initial claim of exemption and satisfaction...
Section 285C.215 - First-source hiring agreements; rules. - (2)(a) If a firm has not entered into a first-source...
Section 285C.220 - Exemption claims; contents; late filing; fees. - (b) The claim shall be made by completing a form...
Section 285C.225 - Sponsor’s addendum; property schedule; amendments. - (2) For the first tax year for which qualified property...
Section 285C.230 - Assessor to grant or deny exemption; assistance of sponsor. - (a) Reasonably rely on information set forth in the exemption...
Section 285C.235 - Authority of county assessor; authority of sponsor. - (2) The assessor is under no obligation to verify compliance...
Section 285C.240 - Disqualification; notice and procedures; in lieu payments and additional taxes; penalty; use of moneys. - (a) Property granted exemption from taxation under ORS 285C.175 is...
Section 285C.245 - Termination; effect of termination on property; procedures. - (a) The termination of the enterprise zone does not affect:...
Section 285C.250 - Redesignation or designation of new zone following zone termination. - (b) The sponsor of an enterprise zone terminated under ORS...
Section 285C.255 - Sunset of enterprise zone program. - (a) An area may not be designated as an enterprise...
Section 285C.300 - Definitions for ORS 285C.300 to 285C.320. - (1) "Eligible business" means a business that: (a) Is engaged...
Section 285C.306 - Reservation enterprise zones and reservation partnership zones. - (2)(a) The government of an eligible Indian tribe may request...
Section 285C.320 - Status of reservation enterprise zone and reservation partnership zone; sponsor. - (2) Reservation enterprise zones and reservation partnership zones may not...
Section 285C.350 - Definitions for ORS 285C.350 to 285C.370. - (1) "Applicant" means the city, county or group of counties...
Section 285C.353 - Designation of rural renewable energy development zones; requirements; multiple designations; zone sponsor. - (2) An application for designation of a rural renewable energy...
Section 285C.356 - Application for authorization. - (2) The firm shall include a written description of the...
Section 285C.359 - Qualified property. - (1) The property constitutes all or a part of a...
Section 285C.362 - Exemption; requirements; duration. - (a) The property is qualified property under ORS 285C.359; (b)...
Section 285C.400 - Definitions for ORS 285C.400 to 285C.420. - (1) "Business firm" has the meaning given that term in...
Section 285C.403 - Certification of business firm; application; review; appeal. - (2) The application shall contain the following information: (a) A...
Section 285C.406 - Claiming property tax exemption or income tax credit. - (1) The written agreement between the business firm and the...
Section 285C.409 - Property tax exemption; requirements; duration. - (a) For the first tax year following the calendar year...
Section 285C.412 - Conditions for continued exemption. - (1) In order for the exemption under ORS 285C.409 (1)(c)...
Section 285C.420 - Disqualification; exception; additional taxes. - (2)(a) If a certified business firm that has achieved the...
Section 285C.500 - Definitions for ORS 285C.500 to 285C.506. - (1) "Business firm" has the meaning given that term in...
Section 285C.503 - Preliminary certification of facility; application; fee; review; appeal. - (2) The application shall be on a form prescribed by...
Section 285C.506 - Annual certification of facility; application; fee; review; appeal; duration of certification. - (2) The application shall be filed with the Oregon Business...
Section 285C.540 - Definitions for ORS 285C.540 to 285C.559. - (1) "Component parts of electric vehicles" does not include: (a)...
Section 285C.543 - Rules; criteria for renewable energy resource equipment manufacturing facilities. - (1) Standards relating to the type of equipment, machinery or...
Section 285C.545 - Annual limit to cost of facility in granting tax credits; discretion of director. - (a) $2.5 million in the case of a facility used...
Section 285C.547 - Application for preliminary certification; eligibility; contents; fees; rules. - (a) The facility complies with the standards or rules adopted...
Section 285C.549 - Transferability of facility tax credit. - (2) The Director of the Oregon Business Development Department shall...
Section 285C.551 - Submission of plans, specifications and contract terms; preliminary certification; suspension or denial. - (2) If the director determines that the proposed erection, construction,...
Section 285C.553 - Final certification; eligibility; application; content; performance agreement; rules. - (a) The renewable energy resource equipment manufacturing facility was erected,...
Section 285C.557 - Certification required for tax credits; certification not to exceed five years; use by transferee. - (2) If the original owner of the certificate uses any...
Section 285C.559 - Revocation of certificate; collection. - (a) The certification was obtained by fraud or misrepresentation; (b)...
Section 285C.600 - Definitions for ORS 285C.600 to 285C.635. - (1) "Business firm" has the meaning given that term in...
Section 285C.606 - Determination of projects for tax exemption; limitations; revenue bond financing; first-source hiring agreements. - (a) The project is an eligible project; (b) The project...
Section 285C.609 - Request by county; community services fee agreement; distribution of fee proceeds. - (2) The governing body of any Oregon county shall forward...
Section 285C.612 - Eligible project application fees. - (2) The fees described in subsection (1) of this section...
Section 285C.615 - Annual participant reports; penalty; disclosure; rules. - (2) The report shall be in a form prescribed by...
Section 285C.623 - Strategic investment zones; establishment; fees. - (2) The governing body of the county shall forward appropriate...
Section 285C.626 - Business firm application for project within strategic investment zone. - (2) A completed application containing all of the required information...
Section 285C.635 - Determination of personal income tax revenue; distributions to counties; annual limit; rules. - (b) The amount of personal income tax revenue attributable to...
Section 285C.650 - Certification as qualified equity investment; eligibility for tax credit; rules; fees. - (a) The entity’s name, address, tax identification number and evidence...
Section 285C.653 - Tax credit utilization limit per tax year; rules. - (2) The department shall reserve 15 percent of the total...
Section 285C.656 - Suspension or revocation of certificate; recapture of tax credit. - (2) The Department of Revenue may recapture any portion of...
Section 285C.659 - Report; posting on Oregon transparency website required. - (2) The report required under this section shall also provide...