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