Chapter 285C — Chapter 285C

ORS 285C.045 Short title. ORS 285C.050 to 285C.250 shall be known and may be cited as the Oregon Enterprise Zone Act. [Formerly 285C.260]

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ORS 285C.050 Definitions for ORS 285C.050 to 285C.250. As used in ORS 285C.050 to 285C.250, unless the context requires otherwise

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ORS 285C.055 Legislative purpose. The Legislative Assembly finds and declares that the health, safety and welfare of the people of this state are dependent upon the continued encouragement, development, growth and expansion of employment, business, industry and commerce throughout all regions of the state, but especially in those communities at the center of or outside major metropolitan areas for which geography may act as an economic hindrance. The Legislative Assembly further declares that there are areas in the state that need the particular attention of government to help attract private business investment into these areas and to help resident businesses to reinvest and grow and that many local governments wish to have tax incentives and other assistance available to stimulate sound business investments that support and improve the quality of life. Therefore, it is declared to be the purpose of ORS 285C.050 to 285C.250 to stimulate and protect economic success in such areas of the state by providing tax incentives for employment, business, industry and commerce and by providing adequate levels of complementary assistance to community strategies for such interrelated goals as environmental protection, growth management and efficient infrastructure. [Formerly 285B.665]

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ORS 285C.060 Duties of Oregon Business Development Department; rules. In addition to any other powers granted by law, for the purpose of administering ORS 285C.050 to 285C.250, the Oregon Business Development Department shall

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ORS 285C.065 Designation of enterprise zone; consent of governing body; positive determination by department required. (1) Any city, county or port may designate an area within the city, county or port as an enterprise zone. A port shall obtain the consent of the governing body of the county prior to designating an area as an enterprise zone. With the prior consent of the governing body of the city or port, a county may, on behalf of a city or port, designate any area within the city or port as an enterprise zone. With the prior consent of the governing body of a city, a port may, on behalf of a city, designate any area that is wholly or partially shared territory of both the port and city as an enterprise zone. With the prior consent of the governing body of a port, a city may, on behalf of a port, designate any area that is wholly or partially shared territory of both the city and port as an enterprise zone

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ORS 285C.066 Department may adopt certain rules. The Oregon Business Development Department may adopt rules related to

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ORS 285C.067 Consultation with local taxing districts; school support fee rate; rules. (1) Prior to designating an enterprise zone under ORS 285C.065 or 285C.250

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ORS 285C.068 Port cosponsorship of zones. (1) A port located in whole or in part within an existing enterprise zone may be added as a cosponsor of the enterprise zone by resolution of the governing body of the port, subject to the consent of the existing zone sponsor and with notice to the Oregon Business Development Department

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ORS 285C.070 Election to permit hotels, motels or destination resorts as eligible business firms; procedures; election revocation. (1) The governing body of a city or county that is designating an enterprise zone under ORS 285C.065 or 285C.250 may elect to permit a business firm operating a hotel, motel or destination resort to be an eligible business firm with respect to those operations

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ORS 285C.074 Documentation for zone designation or redesignation to be submitted to department; requirements for positive determination. (1)(a) No sooner than the 45th day following compliance with ORS 285C.078 (1), a zone sponsor shall submit to the Oregon Business Development Department documentation of the sponsor’s designation of an enterprise zone under ORS 285C.065 or 285C.250

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ORS 285C.075 [Formerly 285B.659; 2005 c.704 §7; repealed by 2015 c.648 §25]

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ORS 285C.078 Notification to department of intent to make designation of enterprise zone or zone or city for electronic commerce; required consultation. (1) Before submitting documentation, as required under ORS 285C.074 or 285C.102, as applicable, of the designation of an enterprise zone under ORS 285C.065 or 285C.250 or a zone or city for electronic commerce under ORS 285C.095 or 285C.100, respectively, the zone sponsor or the governing body of the city shall formally advise the Oregon Business Development Department of the zone sponsor’s or the city’s intent to make the designation

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ORS 285C.080 [Formerly 285B.653; 2005 c.704 §§2,2a; 2012 c.71 §1; repealed by 2015 c.648 §25]

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ORS 285C.085 Federal enterprise zones. (1) The Oregon Business Development Department shall be the lead agency for state participation in a federal enterprise zone program. The Director of the Oregon Business Development Department may take action necessary for such participation to the extent allowed by state law

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ORS 285C.090 Requirements for area to be designated zone; exception. (1) An enterprise zone must be located in a local area in which

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ORS 285C.095 Designation for electronic commerce; revocation; positive determination by department required. (1) A sponsor of an existing enterprise zone may designate the zone for electronic commerce under this section by resolution of the governing body of the sponsor

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ORS 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

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ORS 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

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ORS 285C.105 Duties of zone sponsor. (1) The sponsor of an enterprise zone shall

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ORS 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]

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ORS 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

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ORS 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

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ORS 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

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ORS 285C.125 Duties of Department of Revenue; rules. For the purposes of ORS 285C.050 to 285C.250, the Department of Revenue shall

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ORS 285C.130 Duties of county assessor. The assessor of a county within which an enterprise zone is located shall

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ORS 285C.135 Eligible business firms; exclusions. (1) To be an eligible business firm, a business firm must be engaged, or proposing to engage, within the enterprise zone, in the business of providing goods, products or services to businesses or other organizations through activities including, but not limited to, manufacturing, assembly, fabrication, processing, shipping or storage

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ORS 285C.140 Application for authorization; contents; filing fee; conference; approval; appeal; late filing. (1)(a) Any eligible business firm seeking to have property exempt from property taxation under ORS 285C.175 shall, before the commencement of direct site preparation activities or the construction, addition, modification or installation of qualified property in an enterprise zone, and before the hiring of eligible employees, apply for authorization under this section

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ORS 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]

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ORS 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

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ORS 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

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ORS 285C.155 Minimum employment and other requirements for authorization. For purposes of ORS 285C.200 (2)

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ORS 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

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ORS 285C.162 School support fee in lieu of property taxes; collection; delinquency; appeals. (1) As used in this section, “affected school district” means a school district as defined in ORS 332.002 (2) in which the qualified property of a business firm granted exemption under ORS 285C.175 is located

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ORS 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

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ORS 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

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ORS 285C.170 Construction-in-process exemption. (1) Property shall be exempt from ad valorem property taxation under this section if

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ORS 285C.175 Enterprise zone exemption; requirements; duration. (1) Property of an authorized business firm is exempt from ad valorem property taxation if

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ORS 285C.180 Qualified property generally. (1) The following types of property are qualified for exemption under ORS 285C.175

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ORS 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

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ORS 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

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ORS 285C.195 [2003 c.662 §38a; repealed by 2015 c.648 §25]

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ORS 285C.200 Qualifications of business firm; rules. (1) The qualified property of an authorized business firm may be exempt from property taxation under ORS 285C.175 only if the firm meets the following qualifications

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ORS 285C.203 Suspension of employment requirements; resumption of exemption period; sponsor resolution required. (1)(a) The sponsor of an enterprise zone may suspend the obligation of a qualified business firm to meet the employment requirements of ORS 285C.200 for a period not to exceed two consecutive years if

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ORS 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

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ORS 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

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ORS 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

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ORS 285C.220 Exemption claims; contents; late filing; fees. (1)(a) After January 1 and on or before April 1 of the assessment year immediately following the year in which qualified property in an enterprise zone is placed in service, and of each assessment year thereafter for which an exemption is sought, an authorized business firm may file a claim for the exemption allowed under ORS 285C.175

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ORS 285C.225 Sponsor’s addendum; property schedule; amendments. (1) An exemption claim filed under ORS 285C.220 must, when applicable, include a sponsor’s addendum setting forth any information required by the sponsor of the enterprise zone pursuant to ORS 285C.140 (5), 285C.150, 285C.155, 285C.160 or 285C.203

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ORS 285C.230 Assessor to grant or deny exemption; assistance of sponsor. (1) In granting or denying an exemption under ORS 285C.175, the county assessor may

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ORS 285C.235 Authority of county assessor; authority of sponsor. (1) The county assessor is at all times authorized to demand reports by registered or certified mail from owners or lessees of qualified property concerning the use of the qualified property and the employment status of the qualified business firm for purposes of ORS 285C.050 to 285C.250. If, after 60 days’ notice in writing by registered or certified mail, the owner or lessee fails to comply with this demand, the assessor may disqualify the property under ORS 285C.240, giving written notice of the disqualification to the Department of Revenue and the owner or lessee of the qualified property

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