Chapter 285C Economic Development III

Enterprise Zones

§ 285C.045 Short title


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


§ 285C.055 Legislative findings

Duties of Economic and Community 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

Electronic Commerce

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

Management of Enterprise Zone

§ 285C.120 Zone boundary change restrictions when county ceases to be sparsely populated
§ 285C.105 Duties of zone sponsor
§ 285C.110 Availability of public property
§ 285C.115 Change of zone boundaries

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


§ 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

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.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 Sponsor's 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

§ 285C.300 Definitions for ORS 285C.300 to 285C.320
§ 285C.303 Legislative findings
§ 285C.306 Reservation enterprise zones
§ 285C.309 Income tax credit for new business facility in reservation enterprise zone
§ 285C.320 Status of reservation enterprise zone

Rural Renewable Energy Development Zones

§ 285C.365 Application of enterprise zone laws
§ 285C.370 Rules
§ 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

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

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

Advanced Telecommunications Facilities Income Tax Credit

§ 285C.530 Definitions for ORS 285C.530 and 285C.533
§ 285C.533 Performance standards for advanced telecommunications facilities

Strategic Investment Program


§ 285C.600 Definitions for ORS 285C.600 to 285C.626
§ 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

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

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

Legislative Counsel Committee, CHAPTER 285C—Economic Development III, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors285C.­pdf (2007) (last ac­cessed Feb. 12, 2009). Currency Information