ORS Chapter 285c
Chapter 285C — EconomicDevelopment III
2009 EDITION
ECONOMICDEVELOPMENT III
ECONOMICDEVELOPMENT
ENTERPRISEZONES
(ShortTitle)
285C.045 Shorttitle
(Definitions)
285C.050 Definitionsfor ORS 285C.050 to 285C.250
(Findings)
285C.055 Legislativefindings
(Dutiesof Oregon Business Development Department)
285C.060 Dutiesof department; rules
(Creationof Enterprise Zone)
285C.065 Applicationfor designation as enterprise zone; consent of governing body; contents
285C.066 City,county or port consent; rules
285C.067 Consultationwith local taxing districts; rules
285C.068 Portcosponsorship of zones
285C.070 Electionto permit hotels, motels or destination resorts as eligible business firms;procedures; election revocation
285C.075 Reviewof application by department; designation approval; reapplication upon denial
285C.080 Limitationon number of zones
285C.085 Federalenterprise zones
285C.090 Requirementsfor area to be designated zone; exception
(ElectronicCommerce)
285C.095 Designationfor electronic commerce; application; revocation
285C.100 Alternativedesignation of city for electronic commerce
(Managementof Enterprise Zone)
285C.105 Dutiesof zone sponsor
285C.110 Availabilityof public property
285C.115 Changeof zone boundaries
285C.120 Zoneboundary change restrictions when county ceases to be sparsely populated;waiver of distance limitations; rules
(Dutiesof Property Tax Administrators)
285C.125 Dutiesof Department of Revenue; rules
285C.130 Dutiesof county assessor
(EligibleBusiness Firms)
285C.135 Requirementsfor eligibility
(Authorization)
285C.140 Applicationfor authorization; contents; filing fee; consultation; approval; appeal; latefiling
285C.145 Leasingexisting property to authorized firm; failure to timely file for authorization;certain records exempt from disclosure
285C.150 Conditionsrequired by sponsor for authorization; reports
285C.155 Minimumemployment and other requirements for authorization
285C.160 Agreementbetween firm and sponsor for additional period of exemption; requirements
285C.165 Extensionof period of authorization; filing fee
(Exemptions)
285C.170 Construction-in-processexemption
285C.175 Enterprisezone exemption; requirements; duration
(QualifiedProperty)
285C.180 Qualifiedproperty generally
285C.185 Minimumcost of qualified property; leased property; hotel, motel or destination resortproperty; electronic commerce property
285C.190 Requirementsfor qualifying reconditioned, refurbished, retrofitted or upgraded property
285C.195 Alternativerequirements for qualifying reconditioned, refurbished, retrofitted or upgradedproperty
(Firmand Employment Qualifications)
285C.200 Qualificationsof business firm; rules
285C.205 Effectof productivity increases on qualification of certain firms; uses of taxsavings
285C.210 Substantialcurtailment of business operations
285C.215 First-sourcehiring agreements; rules
(ExemptionClaim and Verification Procedures)
285C.220 Exemptionclaims; contents; late filing; fees
285C.225 Sponsor’saddendum; property schedule; amendments
285C.230 Assessorto grant or deny exemption; assistance of sponsor
285C.235 Authorityof county assessor; authority of sponsor
(DisqualificationFrom Exemption)
285C.240 Disqualification;notice and procedures; in lieu payments and additional taxes; penalty; use ofmoneys
(Terminationof Enterprise Zone)
285C.245 Termination;effect of termination on property; procedures
285C.250 Designationof new zone following zone termination
(SunsetDate)
285C.255 Sunsetof enterprise zone program
RESERVATIONENTERPRISE ZONES; RESERVATION PARTNERSHIP ZONES
285C.300 Definitionsfor ORS 285C.300 to 285C.320
285C.303 Legislativefindings
285C.306 Reservationenterprise zones and reservation partnership zones
285C.309 Incometax credit for new business facility in reservation enterprise zone
285C.320 Statusof reservation enterprise zone; sponsor
RURALRENEWABLE ENERGY DEVELOPMENT ZONES
285C.350 Definitionsfor ORS 285C.350 to 285C.370
285C.353 Designationof rural renewable energy development zones; requirements; multipledesignations; zone sponsor
285C.356 Applicationfor authorization
285C.359 Qualifiedproperty
285C.362 Exemption;requirements; duration
285C.365 Applicationof enterprise zone laws
285C.370 Rules
LONGTERM TAX INCENTIVES FOR RURAL ENTERPRISE ZONES
285C.400 Definitionsfor ORS 285C.400 to 285C.420
285C.403 Certificationof business firm; application; review; appeal
285C.406 Claimingproperty tax exemption or income tax credit
285C.409 Propertytax exemption; requirements; duration
285C.412 Conditionsfor continued exemption
285C.415 Noticeto county assessor
285C.420 Disqualification;exception; additional taxes
BUSINESSDEVELOPMENT INCOME TAX EXEMPTION
285C.495 Shorttitle
285C.500 Definitionsfor ORS 285C.500 to 285C.506
285C.503 Preliminarycertification of facility; application; fee; review; appeal
285C.506 Annualcertification of facility; application; fee; review; appeal; duration ofcertification
ADVANCEDTELECOMMUNICATIONS FACILITIES INCOME TAX CREDIT
285C.530 Definitionsfor ORS 285C.530 and 285C.533; tax credit certification; application; rules;fees
285C.533 Performancestandards for advanced telecommunications facilities; rules
STRATEGICINVESTMENT PROGRAM
(Generally)
285C.600 Definitionsfor ORS 285C.600 to 285C.626
285C.603 Purpose
285C.606 Determinationof projects for tax exemption; limitations; revenue bond financing;first-source hiring agreements
285C.609 Requestby county; community services fee agreement; distribution