Chapter 285C  Economic Development III

Enterprise Zones

§ 285C.045 Short title

(Definitions)

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

(Findings)

§ 285C.055 Legislative findings

(Duties Of Oregon Business Development Department)

§ 285C.060 Duties of department

(Creation Of Enterprise Zone)

§ 285C.065 Application for designation as enterprise zone
§ 285C.066 City, county or port consent
§ 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.075 Review of application by department
§ 285C.080 Limitation on number of zones
§ 285C.085 Federal enterprise zones
  more...

(Electronic Commerce)

§ 285C.095 Designation for electronic commerce
§ 285C.100 Alternative designation of city for electronic commerce

(Management Of Enterprise Zone)

§ 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

(Duties Of Property Tax Administrators)

§ 285C.125 Duties of Department of Revenue
§ 285C.130 Duties of county assessor

(Eligible Business Firms)

§ 285C.135 Requirements for eligibility

(Authorization)

§ 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

(Exemptions)

§ 285C.170 Construction-in-process exemption
§ 285C.175 Enterprise zone exemption

(Qualified Property)

§ 285C.180 Qualified property generally
§ 285C.185 Minimum cost of qualified property
§ 285C.190 Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property
§ 285C.195 Alternative requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property

(Firm And Employment Qualifications)

§ 285C.200 Qualifications of business firm
§ 285C.203 Waiver 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

(Exemption Claim And Verification Procedures)

§ 285C.220 Exemption claims
§ 285C.225 Sponsors addendum
§ 285C.230 Assessor to grant or deny exemption
§ 285C.235 Authority of county assessor

(Disqualification From Exemption)

§ 285C.240 Disqualification

(Termination Of Enterprise Zone)

§ 285C.245 Termination
§ 285C.250 Designation of new zone following zone termination

(Sunset Date)

§ 285C.255 Sunset of enterprise zone program

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
§ 285C.320 Status of reservation enterprise zone and reservation partnership zone

Rural Renewable Energy

Development Zones

§ 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

Long Term Tax Incentives For Rural Enterprise Zones

§ 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

Business Development Income Tax Exemption

§ 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

Renewable Energy Resource Equipment Manufacturing Facilities

§ 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
  more...

Strategic Investment Program

(Generally)

§ 285C.600 Definitions for ORS 285C.600 to 285C.639
§ 285C.603 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

(Strategic Investment Zones)

§ 285C.623 Strategic investment zones
§ 285C.626 Business firm application for project within strategic investment zone

(Shared Services Fund)

§ 285C.635 Determination of personal income tax revenue
§ 285C.639 Shared Services Fund

Oregon Low Income Community Jobs Initiative

§ 285C.650 Certification as qualified equity investment
§ 285C.653 Tax credit utilization limit per tax year
§ 285C.656 Recapture of tax credit
§ 285C.659 Report

Note: 285 A.010 Contains Definitions For Ors Chapter 285 C.