Chapter 285C — Chapter 285C

ORS 285C.240 Disqualification; notice and procedures; in lieu payments and additional taxes; penalty; use of moneys. (1) The county assessor of the county in which a qualified business firm is situated and the sponsor shall be notified in writing by the qualified business firm or by the owner of the qualified property leased by the qualified business firm not later than July 1 following the assessment year for which the exemption is claimed and in which one of the following events occurs

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ORS 285C.245 Termination; reservation zones; effect of termination on exemption; disqualification. (1) An enterprise zone designated under ORS 285C.050 to 285C.250 shall terminate on the earliest of the date on which

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ORS 285C.250 Redesignation or designation of new zone following zone termination. (1)(a) Within a reasonable period of time prior to the termination of an enterprise zone under ORS 285C.245, the sponsors of the enterprise zone may redesignate the enterprise zone in accordance with ORS 285C.065 and 285C.074, except that the redesignation shall take effect no sooner than the date of termination

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ORS 285C.255 Sunset of enterprise zone program. (1) Notwithstanding any other provision of ORS 285C.050 to 285C.250

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ORS 285C.260 [Formerly 285B.731; renumbered 285C.045 in 2005]

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ORS 285C.300 Definitions for ORS 285C.300 to 285C.320. As used in ORS 285C.300 to 285C.320

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ORS 285C.303 Legislative findings. The Legislative Assembly finds that the welfare of the residents of the rural Indian reservations of this state is acutely dependent upon the growth, development and expansion of employment and business opportunities within reservation boundaries. Geographic and other obstacles have made it difficult for rural Indian reservations to attract and retain private business investment. The tax systems of this state, by subjecting businesses located within reservation boundaries to state taxation in addition to any taxation imposed by the reservations themselves, has heightened the economic isolation of this state’s rural reservations and impeded the efforts of Indian tribes to develop sufficient tax bases to fund essential governmental services on their reservations. The Legislative Assembly further finds that it is in the best interests of this state to create equality that will enable rural Indian reservations to attract and retain private business investment. The Legislative Assembly declares that it is the purpose of ORS 285C.300 to 285C.320 to remove the tax disincentives that currently inhibit private business and industry from locating and operating enterprises within the boundaries of the rural Indian reservations of this state. [Formerly 285B.767]

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ORS 285C.306 Reservation enterprise zones and reservation partnership zones. (1) As used in this section, “eligible Indian tribe” means each of the Burns Paiute Tribe, the Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians, the Confederated Tribes of the Grand Ronde Community of Oregon, the Confederated Tribes of Siletz Indians of Oregon, the Confederated Tribes of the Umatilla Indian Reservation, the Confederated Tribes of Warm Springs, the Coquille Indian Tribe, the Cow Creek Band of Umpqua Tribe of Indians and the Klamath Tribes, as long as each remains a federally recognized Indian tribe

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ORS 285C.309 [Formerly 285B.773; 2010 c.76 §24; renumbered 315.506 in 2017]

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ORS 285C.320 Status of reservation enterprise zone and reservation partnership zone; sponsor. (1) A reservation enterprise zone and a reservation partnership zone are rural enterprise zones for purposes of ORS 285C.050 to 285C.250

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ORS 285C.350 Definitions for ORS 285C.350 to 285C.370. As used in ORS 285C.350 to 285C.370

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ORS 285C.353 Designation of rural renewable energy development zones; requirements; multiple designations; zone sponsor. (1) A county, a city in a rural area or a combination of contiguous counties may apply to the Director of the Oregon Business Development Department for designation of the entire territory of the applicant that is located in a rural area as a rural renewable energy development zone

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ORS 285C.356 Application for authorization. (1) Following designation of a rural renewable energy development zone, an eligible business firm seeking an exemption under ORS 285C.362 may apply for authorization under ORS 285C.140

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ORS 285C.359 Qualified property. Property shall qualify for exemption under ORS 285C.362 if the property meets all of the following requirements

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ORS 285C.362 Exemption; requirements; duration. (1) Property of an authorized business firm is exempt from ad valorem property taxation if

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ORS 285C.365 Application of enterprise zone laws. Except where inconsistent with the provisions of ORS 285C.350 to 285C.370, the provisions of ORS 285C.050 to 285C.250 apply to rural renewable energy development zones as if rural renewable energy development zones were enterprise zones, and to the exemption or disqualification from exemption of property located in rural renewable energy development zones. [2003 c.662 §74]

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ORS 285C.370 Rules. The Oregon Business Development Department may adopt rules for implementing and administering ORS 285C.350 to 285C.370, including rules that define terms. [2003 c.662 §75]

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ORS 285C.400 Definitions for ORS 285C.400 to 285C.420. As used in ORS 285C.400 to 285C.420

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ORS 285C.403 Certification of business firm; fulfillment centers ineligible; application; written agreement; period of exemption; appeals. (1)(a) A business firm proposing to apply for the tax exemption provided under ORS 285C.409 shall, before the commencement of construction or installation of property or improvements at a location in a rural enterprise zone and before the hiring of employees, apply for certification with the sponsor of the zone and with the county assessor of the county or counties in which the zone is located

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ORS 285C.404 Notice to adjacent governments of potential increased infrastructure use. The sponsor of a rural enterprise zone intending to enter into an agreement with a business firm for purposes of ORS 285C.400 to 285C.420 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 §26]

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ORS 285C.405 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 facility of a business firm granted exemption under ORS 285C.409 is located

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ORS 285C.406 [Formerly 285B.796; 2005 c.94 §15; 2005 c.667 §3; 2007 c.888 §2; 2009 c.913 §2; 2011 c.375 §2; 2011 c.730 §6; 2023 c.298 §14; renumbered 285C.408 in 2023]

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ORS 285C.407 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 rural enterprise zone of the sponsor, including, but not limited to, a written agreement entered into under ORS 285C.403, 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.408 Claiming property tax exemption or income tax credit. In order for a taxpayer to claim the property tax exemption under ORS 285C.409 or a corporate excise or income tax credit under ORS 317.124

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ORS 285C.409 Property tax exemption; requirements; duration. (1) A facility of a certified business firm is exempt from ad valorem property taxation

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ORS 285C.412 Conditions for continued exemption. In order for a facility of a business firm to continue to be exempt from ad valorem property taxation under ORS 285C.409 for a tax year following the first assessment date on which the facility is in service, all of the conditions of any one of the alternative subsections in this section must be met

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ORS 285C.415 Business firm notice to county assessor and zone sponsor; data submission; zone sponsor annual data report; disqualification; cure; rules. (1) A certified business firm that has failed to satisfy an applicable requirement under ORS 285C.412 as of the deadline for meeting the requirement shall notify the county assessor and zone sponsor in writing of the failure as soon as practicable after the deadline

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ORS 285C.420 Disqualification; exception; additional taxes. (1) If a certified business firm does not begin operations or is not reasonably expected to begin operations, as determined by the county assessor consistent with criteria established by rule of the Department of Revenue, or fails to meet the minimum requirements set forth in ORS 285C.412 or the requirements under ORS 285C.415 (3)(a), while receiving an exemption under ORS 285C.409 (1)(c), the assessor shall, as of the next tax year, disqualify the property from the exemption

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ORS 285C.450 [Formerly 285B.825; 2005 c.119 §2; renumbered 307.841 in 2005]

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ORS 285C.453 [Formerly 285B.827; 2005 c.119 §3; renumbered 307.844 in 2005]

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ORS 285C.456 [Formerly 285B.830; 2005 c.119 §4; renumbered 307.847 in 2005]

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ORS 285C.459 [Formerly 285B.833; 2005 c.119 §5; renumbered 307.851 in 2005]

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ORS 285C.462 [Formerly 285B.848; 2005 c.119 §6; renumbered 307.854 in 2005]

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ORS 285C.465 [Formerly 285B.839; 2005 c.119 §7; renumbered 307.857 in 2005]

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ORS 285C.468 [Formerly 285B.842; 2005 c.119 §8; renumbered 307.861 in 2005]

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ORS 285C.471 [Formerly 285B.845; 2005 c.119 §9; renumbered 307.864 in 2005]

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ORS 285C.480 [Formerly 285B.836; 2005 c.119 §10; renumbered 307.867 in 2005]

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ORS 285C.495 Short title. ORS 285C.500 to 285C.506 may be cited as the Oregon Investment Advantage Act. [2007 c.843 §77]

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ORS 285C.500 Definitions for ORS 285C.500 to 285C.506. As used in ORS 285C.500 to 285C.506

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ORS 285C.503 Preliminary certification of facility; application; fee; review; appeal. (1) A business firm seeking the income and corporate excise tax exemption allowed under ORS 316.778 or 317.391 shall, before the commencement of construction, reconstruction, modification or installation of property or improvements at the location for which the exemption is sought and before the hiring of any employees at that location, apply to the Oregon Business Development Department for preliminary certification under this section

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ORS 285C.506 Annual certification of facility; application; fee; review; appeal; duration of certification. (1) Following completion of the construction, reconstruction, modification, acquisition, installation or lease of the facility, the hiring of employees to conduct business operations at the facility and the commencement of operations at the facility, a business firm that obtained preliminary certification under ORS 285C.503 may apply for annual certification under this section

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ORS 285C.530 [Formerly 285B.486; repealed by 2011 c.83 §4]

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ORS 285C.533 [Formerly 285B.488; repealed by 2011 c.83 §4]

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ORS 285C.540 Definitions for ORS 285C.540 to 285C.559. As used in ORS 285C.540 to 285C.559

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ORS 285C.543 Rules; criteria for renewable energy resource equipment manufacturing facilities. The Oregon Business Development Department shall by rule establish all of the following criteria

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ORS 285C.545 Annual limit to cost of facility in granting tax credits; discretion of director. (1) For a renewable energy resource equipment manufacturing facility, the total cost that receives a preliminary certification from the Director of the Oregon Business Development Department for tax credits in any calendar year may not exceed

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ORS 285C.547 Application for preliminary certification; eligibility; contents; fees; rules. (1) Prior to erection, construction, installation or acquisition of a proposed renewable energy resource equipment manufacturing facility, any person may apply to the Oregon Business Development Department for preliminary certification under ORS 285C.551 if

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ORS 285C.549 Transferability of facility tax credit. (1) The owner, contract purchaser or lessee of a renewable energy resource equipment manufacturing facility may transfer a tax credit for the facility in exchange for a cash payment equal to the present value of the tax credit

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ORS 285C.551 Submission of plans, specifications and contract terms; preliminary certification; suspension or denial. (1) The Director of the Oregon Business Development Department may require the submission of plans, specifications and contract terms and after examination of the plans, specifications and terms, may request corrections and revisions

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ORS 285C.553 Final certification; eligibility; application; content; performance agreement; rules. (1) A final certification may not be issued by the Director of the Oregon Business Development Department under this section unless

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