2015 ORS 184.484¹
Reports of tax expenditures connected to economic development

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This section is amended
Effective June 2, 2016
Relating to property tax benefits; creating new provisions; amending ORS 184.484; and prescribing an effective date.

(1) For each statute that authorizes a tax expenditure with a purpose connected to economic development and that is listed in subsection (2) of this section, the state agency charged with certifying or otherwise administering the tax expenditure shall submit a report to the State Chief Information Officer. If a statute does not exist to authorize a state agency to certify or otherwise administer the tax expenditure, or if a statute does not provide for certification or administration of the tax expenditure, the Department of Revenue shall submit the report.

(2) This section applies to:

(a) ORS 285C.175 (Enterprise zone exemption), 285C.309 (Income tax credit for new business facility in reservation enterprise zone or reservation partnership zone), 285C.362 (Exemption), 307.123 (Property of strategic investment program eligible projects), 307.455 (Definitions), 315.141 (Biomass production or collection), 315.331 (Energy conservation projects), 315.336 (Transportation projects), 315.341 (Renewable energy resource equipment manufacturing facilities), 315.507 (Electronic commerce in designated enterprise zone), 315.514 (Film production development contributions), 315.533 (Qualified equity investments), 316.698 (Subtraction for qualifying film production labor rebates), 316.778 (Small city business development exemption), 317.124 (Long term enterprise zone facilities), 317.391 (Small city business development exemption) and 317.394 (Qualifying film production labor rebates).

(b) Grants awarded under ORS 469B.256 (Grant award) in any tax year in which certified renewable energy contributions are received as provided in ORS 315.326 (Renewable energy development contributions).

(c) ORS 315.354 (Energy conservation facilities) except as applicable in ORS 469B.145 (Application for preliminary certification) (2)(a)(L) or (N).

(d) ORS 316.116 (Credit for alternative energy device), if the allowed credit exceeds $2,000.

(3) The following information, if the information is already available in an existing database the state agency maintains, must be included in the report required under this section:

(a) The name of each taxpayer or applicant approved for the allowance of a tax expenditure or a grant award under ORS 469B.256 (Grant award).

(b) The address of each taxpayer or applicant.

(c) The total amount of credit against tax liability, reduction in taxable income or exemption from property taxation granted to each taxpayer or applicant.

(d) Specific outcomes or results required by the tax expenditure program and information about whether the taxpayer or applicant meets those requirements. This information must be based on data the state agency has already collected and analyzed in the course of administering the tax expenditure. Statistics must be accompanied by a description of the methodology employed in the statistics.

(e) An explanation of the state agency’s certification decision for each taxpayer or applicant, if applicable.

(f) Any additional information that the taxpayer or applicant submits and that the state agency relies on in certifying the determination.

(g) Any other information that state agency personnel deem valuable as providing context for the information described in this subsection.

(4) The information reported under subsection (3) of this section may not include proprietary information or information that is exempt from disclosure under ORS 192.410 (Definitions for ORS 192.410 to 192.505) to 192.505 (Exempt and nonexempt public record to be separated) or 314.835 (Divulging particulars of returns and reports prohibited).

(5) No later than September 30 of each year, a state agency described in subsection (1) of this section shall submit to the State Chief Information Officer the information required under subsection (3) of this section as applicable to applications for allowance of tax expenditures the state agency approved during the agency fiscal year ending during the current calendar year. The information must then be posted on the Oregon transparency website described in ORS 184.483 (Oregon transparency website) no later than December 31 of the same year.

(6)(a) In addition to the information described in subsection (3) of this section, the State Chief Information Officer shall post on the Oregon transparency website:

(A) Copies of all reports that the State Chief Information Officer, the Department of Revenue or the Oregon Business Development Department receives from counties and other local governments relating to properties in enterprise zones that have received tax exemptions under ORS 285C.170 (Construction-in-process exemption), 285C.175 (Enterprise zone exemption) or 285C.409 (Property tax exemption), or that are eligible for tax exemptions under ORS 285C.309 (Income tax credit for new business facility in reservation enterprise zone or reservation partnership zone), 315.507 (Electronic commerce in designated enterprise zone) or 317.124 (Long term enterprise zone facilities) by reason of being in an enterprise zone; and

(B) Copies of any annual reports that agencies described in subsection (1) of this section are required by law to produce regarding the administration of statutes listed in subsection (2) of this section.

(b) The reports must be submitted to the State Chief Information Officer in a manner and format that the State Chief Information Officer prescribes.

(7) The information described in this section that is available on the Oregon transparency website must be accessible in the format and manner required by the State Chief Information Officer.

(8) The information described in this section must be provided to the Oregon transparency website by posting reports and providing links to existing information systems applications in accordance with standards established by the State Chief Information Officer. [2011 c.199 §1; 2012 c.45 §24; 2013 c.645 §2; 2015 c.456 §2; 2015 c.807 §20; 2015 c.827 §4]

Note: 184.484 (Reports of tax expenditures connected to economic development) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 184 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.


1 Legislative Counsel Committee, CHAPTER 184—Administrative Services and Transportation Departments, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors184.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.