There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 7, Chapters 261- 304
ORS Chapter 285c
- Note: 285A.010 contains definitions for ORS chapter 285C. ENTERPRISE ZONES (Short Title)
- 285C.045 Short title.
- 285C.050 Definitions for ORS 285C.050 to 285C.250.
- 285C.055 Legislative findings.
- 285C.060 Duties of department; rules.
- 285C.065 Application for designation as enterprise zone; consent of governing body; contents.
- 285C.066 City, county or port consent; rules.
- Note: 285C.066 and 285C.067 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 285C or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 285C.067 Consultation with local taxing districts; rules.
- Note: See note under 285C.066.
- 285C.068 Port cosponsorship of zones.
- 285C.070 Election to permit hotels, motels or destination resorts as eligible business firms; procedures; election revocation.
- 285C.075 Review of application by department; designation approval; reapplication upon denial.
- 285C.080 Limitation on number of zones.
- 285C.085 Federal enterprise zones.
- 285C.090 Requirements for area to be designated zone; exception.
- 285C.095 Designation for electronic commerce; application; revocation.
- 285C.100 Alternative designation of city for electronic commerce.
- 285C.105 Duties of zone sponsor.
- 285C.110 Availability of public property.
- 285C.115 Change of zone boundaries.
- 285C.120 Zone boundary change restrictions when county ceases to be sparsely populated; waiver of distance limitations; rules.
- 285C.125 Duties of Department of Revenue; rules.
- 285C.130 Duties of county assessor.
- 285C.135 Requirements for eligibility.
- 285C.140 Application for authorization; contents; filing fee; consultation; approval; appeal; late filing.
- 285C.145 Leasing existing property to authorized firm; failure to timely file for authorization; certain records exempt from disclosure.
- 285C.150 Conditions required by sponsor for authorization; reports.
- 285C.155 Minimum employment and other requirements for authorization.
- 285C.160 Agreement between firm and sponsor for additional period of exemption; requirements.
- 285C.165 Extension of period of authorization; filing fee.
- 285C.170 Construction-in-process exemption.
- 285C.175 Enterprise zone exemption; requirements; duration.
- Note: Sections 3 and 4, chapter 888, Oregon Laws 2007, provide:
- Sec. 3.
- Sec. 4.
- 285C.180 Qualified property generally.
- Note: See note under 285C.175.
- 285C.185 Minimum cost of qualified property; leased property; hotel, motel or destination resort property; electronic commerce property.
- 285C.190 Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property.
- 285C.195 Alternative requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property.
- 285C.200 Qualifications of business firm; rules.
- 285C.203 Waiver of employment requirements; extension of exemption period.
- 285C.205 Effect of productivity increases on qualification of certain firms; uses of tax savings.
- 285C.210 Substantial curtailment of business operations.
- 285C.215 First-source hiring agreements; rules.
- 285C.220 Exemption claims; contents; late filing; fees.
- 285C.225 Sponsor s addendum; property schedule; amendments.
- 285C.230 Assessor to grant or deny exemption; assistance of sponsor.
- 285C.235 Authority of county assessor; authority of sponsor.
- 285C.240 Disqualification; notice and procedures; in lieu payments and additional taxes; penalty; use of moneys.
- 285C.245 Termination; effect of termination on property; procedures.
- 285C.250 Designation of new zone following zone termination.
- 285C.255 Sunset of enterprise zone program.
- Note: 285C.255 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 285C or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 285C.260 [Formerly 285B.731; renumbered 285C.045 in 2005] RESERVATION ENTERPRISE ZONES; RESERVATION PARTNERSHIP ZONES
- 285C.300 Definitions for ORS 285C.300 to 285C.320.
- 285C.303 Legislative findings.
- 285C.306 Reservation enterprise zones and reservation partnership zones.
- 285C.309 Income tax credit for new business facility in reservation enterprise zone or reservation partnership zone.
- Note: Section 21, chapter 913, Oregon Laws 2009, provides:
- Sec. 21.
- 285C.320 Status of reservation enterprise zone and reservation partnership zone; sponsor.
- 285C.350 Definitions for ORS 285C.350 to 285C.370.
- 285C.353 Designation of rural renewable energy development zones; requirements; multiple designations; zone sponsor.
- 285C.356 Application for authorization.
- 285C.359 Qualified property.
- 285C.362 Exemption; requirements; duration.
- 285C.365 Application of enterprise zone laws.
- 285C.370 Rules.
- 285C.400 Definitions for ORS 285C.400 to 285C.420.
- 285C.403 Certification of business firm; application; review; appeal.
- 285C.406 Claiming property tax exemption or income tax credit.
- 285C.409 Property tax exemption; requirements; duration.
- 285C.412 Conditions for continued exemption.
- 285C.415 Notice to county assessor.
- 285C.420 Disqualification; exception; additional taxes.
- 285C.450 [Formerly 285B.825; 2005 c.119 2; renumbered 307.841 in 2005]
- 285C.453 [Formerly 285B.827; 2005 c.119 3; renumbered 307.844 in 2005]
- 285C.456 [Formerly 285B.830; 2005 c.119 4; renumbered 307.847 in 2005]
- 285C.459 [Formerly 285B.833; 2005 c.119 5; renumbered 307.851 in 2005]
- 285C.462 [Formerly 285B.848; 2005 c.119 6; renumbered 307.854 in 2005]
- 285C.465 [Formerly 285B.839; 2005 c.119 7; renumbered 307.857 in 2005]
- 285C.468 [Formerly 285B.842; 2005 c.119 8; renumbered 307.861 in 2005]
- 285C.471 [Formerly 285B.845; 2005 c.119 9; renumbered 307.864 in 2005]
- 285C.480 [Formerly 285B.836; 2005 c.119 10; renumbered 307.867 in 2005] BUSINESS DEVELOPMENT INCOME TAX EXEMPTION
- 285C.495 Short title.
- 285C.500 Definitions for ORS 285C.500 to 285C.506.
- Note: Section 3, chapter 595, Oregon Laws 2005, provides:
- Sec. 3.
- 285C.503 Preliminary certification of facility; application; fee; review; appeal.
- 285C.506 Annual certification of facility; application; fee; review; appeal; duration of certification.
- Note: Section 21c, chapter 730, Oregon Laws 2011, provides:
- Sec. 21c.
- 285C.530 [Formerly 285B.486; repealed by 2011 c.83 4]
- 285C.533 [Formerly 285B.488; repealed by 2011 c.83 4] RENEWABLE ENERGY RESOURCE EQUIPMENT MANUFACTURING FACILITIES
- 285C.540 Definitions for ORS 285C.540 to 285C.559.
- 285C.543 Rules; criteria for renewable energy resource equipment manufacturing facilities.
- 285C.545 Annual limit to cost of facility in granting tax credits; discretion of director.
- 285C.547 Application for preliminary certification; eligibility; contents; fees; rules.
- 285C.549 Transferability of facility tax credit.
- 285C.551 Submission of plans, specifications and contract terms; preliminary certification; suspension or denial.
- 285C.553 Final certification; eligibility; application; content; performance agreement; rules.
- 285C.555 Rules; fees for certification.
- 285C.557 Certification required for tax credits; certification not to exceed five years.
- 285C.559 Revocation of certificate; collection.
- Note: Section 15, chapter 474, Oregon Laws 2011, provides:
- Sec. 15.
- 285C.600 Definitions for ORS 285C.600 to 285C.626.
- 285C.603 Purpose.
- 285C.606 Determination of projects for tax exemption; limitations; revenue bond financing; first-source hiring agreements.
- 285C.609 Request by county; community services fee agreement; distribution of fee proceeds.
- 285C.612 Eligible project application fees.
- 285C.615 Annual participant reports; penalty; disclosure; rules.
- Note: Section 6, chapter 905, Oregon Laws 2007, provides:
- Sec. 6.
- 285C.620 Confidentiality of project information.
- 285C.623 Strategic investment zones; establishment; fees.
- 285C.626 Business firm application for project within strategic investment zone.
- 285C.635 Determination of personal income tax revenue; transfer to Shared Services Fund; rules.
- Note: See note under 285C.615.
- Note: 285C.635 and 285C.639 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 285C or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 285C.639 Shared Services Fund.
- Note: See second note under 285C.635.
- Note: Section 5, chapter 905, Oregon Laws 2007, provides:
- Sec. 5.
- 285C.650 Certification as qualified equity investment; eligibility for tax credit; rules.
- Note: Definitions in 315.529 apply to 285C.650, 285C.653 and 285C.656.
- Note: Section 11, chapter 732, Oregon Laws 2011, provides:
- Sec. 11.
- Note: 285C.650, 285C.653 and 285C.656 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 285C or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 285C.653 Tax credit utilization limit per tax year; rules.
- Note: See notes under 285C.650.
- 285C.656 Recapture of tax credit.
- Note: See notes under 285C.650. _______________
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