Title 26A, Economic Development

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

As used in ORS 285C.050 to 285C.250, unless the context requires otherwise: (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. …

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 es…

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: (1) Adopt any rules the department considers necessary to administer ORS 285C.050 to 285C.250. (2) Assist a sponsor of an e…

(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 ci…

The Oregon Business Development Department may adopt rules related to: (1) The consent required by resolution of the governing body of a city, county or port under ORS 285C.065 (1) in order for a city, county or port to designate an enterprise zone. (2) The number of enterprise z…

(1) Prior to designating an enterprise zone under ORS 285C.065 or 285C.250: (a) The governing body of the city, county or port seeking to designate the enterprise zone shall consult with all local taxing districts with territory in the zone. (b) The governing bodies of the zone s…

(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 Dep…

(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. (2) The election m…

(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. (b) For purposes of this subse…

(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 …

(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. (2…

(1) An enterprise zone must be located in a local area in which: (a) Fifty percent or more of the households have incomes below 80 percent of the median income of this state, as defined by the most recent federal decennial census; (b) The unemployment rate is at least 2.0 percent…

(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. (2) There may be designated at any time no more than 15 zones for electronic commerce. (3) The sponsor may by resolut…

(1) Notwithstanding ORS 285C.095, a city shall be designated for electronic commerce if the city: (a) By resolution of the governing body of the city, declares itself a city designated for electronic commerce; (b) As of January 1, 2002, has a population of more than 1,500 but les…

(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 el…

(1) The sponsor of an enterprise zone shall: (a) Appoint a local zone manager. Upon appointment of the local zone manager, the sponsor shall provide written notice of the appointment to the Oregon Business Development Department, the county assessor and the Department of Revenue.…

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 …

(1) The sponsor of an enterprise zone may change the boundary of the enterprise zone by resolution of the governing body of the sponsor. (2) The amended enterprise zone shall: (a) Add land zoned for use by eligible business firms that has or will have infrastructure facilities, r…

(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. (b) For purposes of this subsection, the documentation submitted to the department must include: (A) A map clearly indicating…

(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 boundar…

For the purposes of ORS 285C.050 to 285C.250, the Department of Revenue shall: (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…

The assessor of a county within which an enterprise zone is located shall: (1) Assist the sponsor, the local zone manager appointed by the sponsor and business firms in determining whether property will qualify for a property tax exemption under ORS 285C.175. (2) Review and appro…

(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,…

(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…

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…

(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. (2) Notwithstanding ORS 285C.1…

(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. (2) The conditions that a sponsor may impose under this section must be reasonably relate…

For purposes of ORS 285C.200 (2): (1) The sponsor of an enterprise zone, at the time authorization is sought by a business firm under ORS 285C.140, shall establish a minimum number of employees the firm must maintain in the enterprise zone throughout the exemption period. (2) The…

(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…

(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. (2)(a) An agreement entered into under ORS 285C.160 by the governing b…

(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 w…

(1) In the case of an authorized business firm that has not yet claimed the exemption under ORS 285C.175 on qualified property: (a) After the January 1, but on or before the April 1, that first occurs more than two years after the application for authorization is approved, an aut…

(1) Property shall be exempt from ad valorem property taxation under this section if: (a) The property is located in an enterprise zone; (b) The property is owned or leased by an authorized business firm or the business firm is contractually obligated to own or lease the property…

(1) Property of an authorized business firm is exempt from ad valorem property taxation if: (a) The property is qualified property under ORS 285C.180; (b) The firm meets the qualifications under ORS 285C.200; and (c) The firm has entered into a first-source hiring agreement under…

(1) The following types of property are qualified for exemption under ORS 285C.175: (a) A newly constructed building or structure. (b) A new addition to or modification of an existing building or structure. (c) Any real property machinery or equipment or personal property, whethe…

(1) In order for property to be qualified property under ORS 285C.180, the property must cost: (a) $50,000 or more, in the case of: (A) All real property that is concurrently exempt at the location; or (B) An item of personal property that is not described in paragraph (b) of thi…

(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: (a) The real property machinery or equi…

(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: (a) The firm is an eligible business firm engaged in eligible business operations under ORS 285C.135 that are loc…

(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: (A) For two or more consecutive calendar quarters in the previous 12 months, a…

The requirements of ORS 285C.200 (2)(b)(B) are met if the qualified business firm does all of the following: (1) The firm demonstrates at least a 10 percent increase in productivity no later than 18 months following January 1 of the first assessment year for which an exemption un…

(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: (a) Pursuant to the initial claim of exemption and satisfaction of ORS 285C.20…

(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 …

(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 f…

(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. (2) For the first tax year for …

(1) In granting or denying an exemption under ORS 285C.175, the county assessor may: (a) Reasonably rely on information set forth in the exemption claim filed under ORS 285C.220; and (b) Request and be given assistance from the sponsor before making certain determinations, includ…

(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 …

(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 ass…

(1) An enterprise zone designated under ORS 285C.050 to 285C.250 shall terminate on the earliest of the date on which: (a) Ten years plus that number of days necessary to delay the date of termination to the June 30 next following have elapsed since the effective date of the desi…

(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 so…