2017 ORS 285C.125¹
Duties of Department of Revenue
  • rules

For the purposes of ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination), the Department of Revenue shall:

(1) Adopt any rules the Department of Revenue considers necessary to implement ORS 285C.125 (Duties of Department of Revenue), 285C.130 (Duties of county assessor), 285C.140 (Application for authorization), 285C.145 (Leasing existing property to authorized firm), 285C.165 (Extension of period of authorization), 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.220 (Exemption claims), 285C.225 (Sponsor’s addendum), 285C.230 (Assessor to grant or deny exemption), 285C.235 (Authority of county assessor) and 285C.240 (Disqualification).

(2) Assist the Oregon Business Development Department, county assessors and the sponsors of enterprise zones in their efforts to authorize or qualify eligible business firms.

(3) Assist an eligible business firm proposing to do business within an enterprise zone or doing business within an enterprise zone to obtain the benefits of applicable tax incentive or inducement programs administered or supervised by the Department of Revenue.

(4) Issue and print forms and worksheets to be used by business firms to make authorization applications or exemption claims. [Formerly 285B.692; 2005 c.94 §8]

1 Legislative Counsel Committee, CHAPTER 285C—Economic Development Iii, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors285C.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.