ORS 285C.050
Definitions for ORS 285C.050 to 285C.250


As used in ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination), unless the context requires otherwise:

(1)

“Assessment date” and “assessment year” have the meanings given those terms in ORS 308.007 (Definitions).

(2)

“Authorized business firm” means an eligible business firm that has been authorized under ORS 285C.140 (Application for authorization).

(3)

“Business firm” means a person operating or conducting one or more trades or businesses, a people’s utility district organized under ORS chapter 261 or a joint operating agency formed under ORS chapter 262, but does not include any other governmental agency, municipal corporation or nonprofit corporation.

(4)

“County average annual wage” means:

(a)

The most recently available average annual covered payroll for the county in which the enterprise zone is located, as determined by the Employment Department; or

(b)

If the enterprise zone is located in more than one county, the highest county average annual wage as determined under paragraph (a) of this subsection.

(5)

“Electronic commerce” means engaging in commercial or retail transactions predominantly over the Internet or a computer network, utilizing the Internet as a platform for transacting business, or facilitating the use of the Internet by other persons for business transactions, and may be further defined by the Oregon Business Development Department by rule.

(6)

“Eligible business firm” means a firm engaged in an activity described under ORS 285C.135 (Requirements for eligibility) that may file an application for authorization under ORS 285C.140 (Application for authorization).

(7)

“Employee” means a person who works more than 32 hours per week, but does not include a person with a temporary or seasonal job or a person hired solely to construct qualified property.

(8)

“Enterprise zone” means one of the 30 areas designated or terminated and redesignated by order of the Governor under ORS 284.160 (1987 Replacement Part) before October 3, 1989, one of the areas designated by the Director of the Oregon Business Development Department under ORS 285C.080 before October 5, 2015, an area designated under ORS 285C.065 (Designation of enterprise zone), a federal enterprise zone area designated under ORS 285C.085 (Federal enterprise zones), an area designated under ORS 285C.250 (Redesignation or designation of new zone following zone termination) or a reservation enterprise zone designated, or a reservation partnership zone cosponsored, under ORS 285C.306 (Reservation enterprise zones and reservation partnership zones).

(9)

“Federal enterprise zone” means any discrete area wholly or partially within this state that is designated as an empowerment zone, an enterprise community, a renewal community or some similar designation for purposes of improving the economic and community development of the area.

(10)

“First-source hiring agreement” means an agreement between an authorized business firm and a publicly funded job training provider whereby the provider refers qualified candidates to the firm for new jobs and job openings in the firm.

(11)

“In service” means being used or occupied or fully ready for use or occupancy for commercial purposes consistent with the intended operations of the business firm as described in the application for authorization.

(12)

“Modification” means modernization, renovation or remodeling of an existing building, structure or real property machinery or equipment.

(13)

“New employees hired by the firm”:

(a)

Includes only those employees of an authorized business firm engaged for a majority of their time in eligible operations.

(b)

Does not include individuals employed in a job or position that:

(A)

Is created and first filled after December 31 of the first tax year in which qualified property of the firm is exempt under ORS 285C.175 (Enterprise zone exemption);

(B)

Existed prior to the submission of the relevant application for authorization; or

(C)

Is performed primarily at a location outside of the enterprise zone.

(14)

“Publicly funded job training provider” includes but is not limited to a community college, a service provider under the federal Workforce Innovation and Opportunity Act, or a similar program.

(15)

“Qualified business firm” means a business firm described in ORS 285C.200 (Qualifications of business firm), the qualified property of which is exempt from property tax under ORS 285C.175 (Enterprise zone exemption).

(16)

“Qualified property” means property described under ORS 285C.180 (Qualified property generally).

(17)

“Qualified rural county” means a county:

(a)

That is outside all metropolitan statistical areas, as defined by the most recent federal decennial census; and

(b)

In which, on the most recently certified property tax assessment roll, the total property taxes imposed by all taxing districts within the county are equal to or greater than 1.3 percent of the total assessed value of all taxable property located in the county.

(18)

“Rural enterprise zone” means:

(a)

An enterprise zone located in an area of this state in which an urban enterprise zone could not be located; or

(b)

A reservation enterprise zone designated, or a reservation partnership zone cosponsored, under ORS 285C.306 (Reservation enterprise zones and reservation partnership zones).

(19)

“Sparsely populated county” means a county with a density of 100 or fewer persons per square mile, based on the most recently available population figure for the county from the Portland State University Population Research Center.

(20)

“Sponsor” means:

(a)

The city, county or port, or any combination of cities, counties or ports, that received approval of an enterprise zone under ORS 284.150 and 284.160 (1987 Replacement Part), under ORS 285C.080 before October 5, 2015, or under ORS 285C.085 (Federal enterprise zones) or 285C.250 (Redesignation or designation of new zone following zone termination) or that designated an enterprise zone under ORS 285C.065 (Designation of enterprise zone) or 285C.250 (Redesignation or designation of new zone following zone termination);

(b)

The tribal government, in the case of a reservation enterprise zone;

(c)

The tribal government and the cosponsoring city, county or port, in the case of a reservation partnership zone; or

(d)

A city, county or port that joined the enterprise zone through a boundary change under ORS 285C.115 (Change of zone boundaries) (6) or a port that joined the enterprise zone under ORS 285C.068 (Port cosponsorship of zones).

(21)

“Tax year” has the meaning given that term in ORS 308.007 (Definitions).

(22)

“Urban enterprise zone” means an enterprise zone in a metropolitan statistical area, as defined by the most recent federal decennial census, that is located inside a regional or metropolitan urban growth boundary.

(23)

“Year” has the meaning given that term in ORS 308.007 (Definitions). [Formerly 285B.650; 2005 c.94 §2; 2005 c.704 §1; 2007 c.71 §84; 2007 c.895 §16; 2010 c.76 §18; 2015 c.648 §1;
2017 c.185 §3; 2017 c.297 §29; 2017 c.610 §24]

Source: Section 285C.050 — Definitions for ORS 285C.050 to 285C.250, https://www.­oregonlegislature.­gov/bills_laws/ors/ors285C.­html.

285C.045
Short title
285C.050
Definitions for ORS 285C.050 to 285C.250
285C.055
Legislative purpose
285C.060
Duties of Oregon Business Development Department
285C.065
Designation of enterprise zone
285C.066
Department may adopt certain rules
285C.067
Consultation with local taxing districts
285C.068
Port cosponsorship of zones
285C.070
Election to permit hotels, motels or destination resorts as eligible business firms
285C.074
Documentation for zone designation or redesignation to be submitted to department
285C.078
Notification to department of intent to make designation of enterprise zone or zone or city for electronic commerce
285C.085
Federal enterprise zones
285C.090
Requirements for area to be designated zone
285C.095
Designation for electronic commerce
285C.100
Alternative designation of city for electronic commerce
285C.102
Documentation for designation of zone or city for electronic commerce to be submitted to department
285C.105
Duties of zone sponsor
285C.110
Availability of public property
285C.115
Change of zone boundaries
285C.117
Documentation for zone boundary change to be submitted to department
285C.120
Zone boundary change restrictions when county ceases to be sparsely populated
285C.125
Duties of Department of Revenue
285C.130
Duties of county assessor
285C.135
Requirements for eligibility
285C.140
Application for authorization
285C.145
Leasing existing property to authorized firm
285C.150
Conditions required by sponsor for authorization
285C.155
Minimum employment and other requirements for authorization
285C.160
Agreement between firm and sponsor for additional period of exemption
285C.165
Extension of period of authorization
285C.170
Construction-in-process exemption
285C.175
Enterprise zone exemption
285C.180
Qualified property generally
285C.185
Minimum cost of qualified property
285C.190
Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property
285C.200
Qualifications of business firm
285C.203
Suspension of employment requirements
285C.205
Effect of productivity increases on qualification of certain firms
285C.210
Substantial curtailment of business operations
285C.215
First-source hiring agreements
285C.220
Exemption claims
285C.225
Sponsor’s addendum
285C.230
Assessor to grant or deny exemption
285C.235
Authority of county assessor
285C.240
Disqualification
285C.245
Termination
285C.250
Redesignation or designation of new zone following zone termination
285C.255
Sunset of enterprise zone program
285C.300
Definitions for ORS 285C.300 to 285C.320
285C.303
Legislative findings
285C.306
Reservation enterprise zones and reservation partnership zones
285C.320
Status of reservation enterprise zone and reservation partnership zone
285C.350
Definitions for ORS 285C.350 to 285C.370
285C.353
Designation of rural renewable energy development zones
285C.356
Application for authorization
285C.359
Qualified property
285C.362
Exemption
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
285C.406
Claiming property tax exemption or income tax credit
285C.409
Property tax exemption
285C.412
Conditions for continued exemption
285C.415
Notice to county assessor
285C.420
Disqualification
285C.495
Short title
285C.500
Definitions for ORS 285C.500 to 285C.506
285C.503
Preliminary certification of facility
285C.506
Annual certification of facility
285C.540
Definitions for ORS 285C.540 to 285C.559
285C.543
Rules
285C.545
Annual limit to cost of facility in granting tax credits
285C.547
Application for preliminary certification
285C.549
Transferability of facility tax credit
285C.551
Submission of plans, specifications and contract terms
285C.553
Final certification
285C.555
Rules
285C.557
Certification required for tax credits
285C.559
Revocation of certificate
285C.600
Definitions for ORS 285C.600 to 285C.635
285C.603
Legislative purpose
285C.606
Determination of projects for tax exemption
285C.609
Request by county
285C.612
Eligible project application fees
285C.615
Annual participant reports
285C.620
Confidentiality of project information
285C.623
Strategic investment zones
285C.626
Business firm application for project within strategic investment zone
285C.635
Determination of personal income tax revenue
285C.650
Certification as qualified equity investment
285C.653
Tax credit utilization limit per tax year
285C.656
Suspension or revocation of certificate
285C.659
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