2017 ORS 285C.130¹
Duties of county assessor

The assessor of a county within which an enterprise zone is located shall:

(1) Assist the sponsor, the local zone manager appointed by the sponsor and business firms in determining whether property will qualify for a property tax exemption under ORS 285C.175 (Enterprise zone exemption).

(2) Review and approve or deny applications from eligible business firms for authorization under ORS 285C.140 (Application for authorization).

(3) Process claims for property tax exemptions filed under ORS 285C.220 (Exemption claims) and exempt the qualified property of authorized business firms from ad valorem property taxation in accordance with ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination).

(4) Take action necessary under ORS 285C.240 (Disqualification).

(5) Submit a written report to the Department of Revenue on or before July 1 of each assessment year. The report for each enterprise zone, or portion of a zone that is located in the county, shall include the following information, organized by business firm:

(a) The assessor’s estimate of the assessed value of qualified property that was exempt under ORS 285C.175 (Enterprise zone exemption) for the previous tax year and the taxes that would have been imposed on the qualified property, as entered on the assessment and tax roll under ORS 285C.175 (Enterprise zone exemption) (7).

(b) The annual average number of employees of the firm within the enterprise zone during the previous assessment year, as reported on the exemption claim filed under ORS 285C.220 (Exemption claims).

(c) The annual average compensation for the previous assessment year of new employees hired by the firm within the enterprise zone, if the firm is subject to the annual compensation requirements of ORS 285C.160 (Agreement between firm and sponsor for additional period of exemption) (3), as reported on the exemption claim filed under ORS 285C.220 (Exemption claims).

(d) The assessor’s estimate of the assessed value, for the current tax year, of qualified property that was exempt under ORS 285C.175 (Enterprise zone exemption) for the previous tax year and that is not exempt under ORS 285C.175 (Enterprise zone exemption) for the current tax year.

(e) The total investment cost of qualified property first reported on the exemption claim filed under ORS 285C.220 (Exemption claims) that includes a property schedule submitted by the business firm pursuant to ORS 285C.225 (Sponsor’s addendum) for the current tax year.

(f) The current number of employees of the firm, as reported on the exemption claim filed under ORS 285C.220 (Exemption claims) and described in paragraph (e) of this subsection.

(g) Any other information the assessor or the Department of Revenue considers appropriate.

(6) Send a copy of a report prepared under subsection (5) of this section to the sponsor of the enterprise zone and to the Oregon Business Development Department. [Formerly 285B.695]

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.