Duties of Department of Revenue; rules. For the purposes of ORS 285C.050 to 285C.250, the Department of Revenue shall

ORS 285C.125 — under Chapter 285C.

ORS 285C.125

(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.

(5) In consultation with the Oregon Business Development Department, county assessors and local zone managers, prescribe the form of the written report required to be submitted by county assessors under ORS 285C.130.

(6) Upon request of the county assessor, provide training or advice on how the written report required under ORS 285C.130 is to be completed.

(7) Upon request, assist the Oregon Business Development Department in resolving discrepancies in exempt-property data in the written report submitted to the Department of Revenue by county assessors under ORS 285C.130 as it relates to the property tax account of state-appraised industrial property. Discrepancies may include but are not limited to changes from prior reports in the existence of an exemption in any property tax year or a substantial change in the amount of exempt value. Assistance shall be limited to technical expertise and existing information and shall not require reappraisal of the property tax account by the Department of Revenue. [Formerly 285B.692; 2005 c.94 §8; 2025 c.565 §3]