ORS 285C.180
Qualified property generally


(1)

The following types of property are qualified for exemption under ORS 285C.175 (Enterprise zone exemption):

(a)

A newly constructed building or structure.

(b)

A new addition to or modification of an existing building or structure.

(c)

Any real property machinery or equipment or personal property, whether new, used or reconditioned, that is installed on property that is owned or leased by an authorized business firm, and:

(A)

Newly purchased or leased by the firm, unless the property is described in ORS 285C.175 (Enterprise zone exemption) (4)(a); or

(B)

Newly transferred into the enterprise zone from outside the county within which the site of the firm is located and installed.

(2)

Property described in subsection (1) of this section is qualified under this section only if:

(a)

The property meets or exceeds the minimum cost requirements established under ORS 285C.185 (Minimum cost of qualified property);

(b)

The property satisfies applicable usage, lease or location requirements established under ORS 285C.185 (Minimum cost of qualified property);

(c)

The property was constructed, added, modified or installed to further the production of income;

(d)

The property is owned or leased by an authorized business firm;

(e)

The location of the property corresponds to the location as set forth in the application for authorization of the business firm and consists of a single site or multiple sites adjacent to or having comparable proximity to each other, within the boundaries of the enterprise zone;

(f)

The property is the same general type of property as described in the application for authorization; and

(g)

In the case of an eligible business firm described in ORS 285C.135 (Requirements for eligibility) (5)(b), the actual investment at the facility of the firm is consistent with the description set forth in the application for authorization.

(3)

Notwithstanding subsection (1) of this section, the following property is not qualified for exemption under ORS 285C.175 (Enterprise zone exemption):

(a)

Land.

(b)

Property that was not in use or occupancy for more than a 180-day period that ends during the preceding assessment year.

(c)

On-site developments that, consistent with ORS 307.010 (Definitions of “land” and “real property” for state property tax laws), are assessed as land.

(d)

Noninventory supplies, including but not limited to lubricants.

(e)

Any operator-driven item of machinery or equipment or any vehicle, if the item or vehicle moves by internal motorized power. An item or vehicle described in this paragraph includes but is not limited to an item or vehicle that moves within an enclosed space.

(f)

Any device or rolling stock that is pulled, pushed or carried by a vehicle that is suitable as a mode of transportation beyond the enterprise zone boundary.

(4)

Subsection (3)(b) of this section does not apply to the first assessment year for which the property is exempt under ORS 285C.175 (Enterprise zone exemption).

(5)

For purposes of this section and ORS 285C.175 (Enterprise zone exemption), property includes any portion or incremental unit of property that is newly constructed or installed, or that is a new addition to or modification of an existing building or structure. [Formerly 285B.713; 2015 c.648 §22]

Source: Section 285C.180 — Qualified property generally, https://www.­oregonlegislature.­gov/bills_laws/ors/ors285C.­html.

Notes of Decisions

In exemption for newly installed “real property machinery or equipment” term “real property” modifies both “machinery” and “equipment.” Edgewater Inn, Inc. v. Dept. of Rev., 13 OTR 117 (1994)

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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