Oregon Law
Law as of Jan 1, 2026
Chapter contents
285C.045Short title 285C.050Definitions for ORS 285C.050 to 285C.250 285C.055Legislative purpose 285C.060Duties of Oregon Business Development Department; rules 285C.065Designation of enterprise zone; consent of governing body; positive determination by department required 285C.066Department may adopt certain rules 285C.067Consultation with local taxing districts; school support fee rate; rules 285C.068Port cosponsorship of zones 285C.070Election to permit hotels, motels or destination resorts as eligible business firms; procedures; election revocation 285C.074Documentation for zone designation or redesignation to be submitted to department; requirements for positive determination 285C.075[Formerly 285B.659; 2005 c.704 §7; repealed by 2015 c.648 §25] 285C.078Notification to department of intent to make designation of enterprise zone or zone or city for electronic commerce; required consultation 285C.080[Formerly 285B.653; 2005 c.704 §§2,2a; 2012 c.71 §1; repealed by 2015 c.648 §25] 285C.085Federal enterprise zones 285C.090Requirements for area to be designated zone; exception 285C.095Designation for electronic commerce; revocation; positive determination by department required 285C.100Alternative designation of city for electronic commerce; positive determination by department required 285C.102Documentation for designation of zone or city for electronic commerce to be submitted to department; requirements for positive determination; rules 285C.105Duties of zone sponsor 285C.110Availability of public property 285C.115Change of zone boundaries; positive determination by department required 285C.117Documentation for zone boundary change to be submitted to department; requirements for positive determination 285C.120Zone boundary change restrictions when county ceases to be sparsely populated; waiver of distance limitations 285C.125Duties of Department of Revenue; rules 285C.130Duties of county assessor 285C.135Eligible business firms; exclusions 285C.140Application for authorization; contents; filing fee; conference; approval; appeal; late filing 285C.142Notice to adjacent governments of potential increased infrastructure use 285C.145Leasing existing property to authorized firm; failure to timely file for authorization; certain records exempt from disclosure 285C.150Conditions required by sponsor for authorization; reports 285C.155Minimum employment and other requirements for authorization 285C.160Agreement between firm and sponsor for additional period of exemption; requirements 285C.162School support fee in lieu of property taxes; collection; delinquency; appeals 285C.163Posting of agreement terms on zone sponsor’s website; rules 285C.165Extension of period of authorization; filing fee 285C.170Construction-in-process exemption 285C.175Enterprise zone exemption; requirements; duration 285C.180Qualified property generally 285C.185Minimum cost of qualified property; leased property; hotel, motel or destination resort property; electronic commerce property 285C.190Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property 285C.195[2003 c.662 §38a; repealed by 2015 c.648 §25] 285C.200Qualifications of business firm; rules 285C.203Suspension of employment requirements; resumption of exemption period; sponsor resolution required 285C.205Effect of productivity increases on qualification of certain firms; uses of tax savings 285C.210Substantial curtailment of business operations 285C.215First-source hiring agreements; rules 285C.220Exemption claims; contents; late filing; fees 285C.225Sponsor’s addendum; property schedule; amendments 285C.230Assessor to grant or deny exemption; assistance of sponsor 285C.235Authority of county assessor; authority of sponsor 285C.240Disqualification; notice and procedures; in lieu payments and additional taxes; penalty; use of moneys 285C.245Termination; reservation zones; effect of termination on exemption; disqualification 285C.250Redesignation or designation of new zone following zone termination 285C.255Sunset of enterprise zone program 285C.260[Formerly 285B.731; renumbered 285C.045 in 2005] 285C.300Definitions for ORS 285C.300 to 285C.320 285C.303Legislative findings 285C.306Reservation enterprise zones and reservation partnership zones 285C.309[Formerly 285B.773; 2010 c.76 §24; renumbered 315.506 in 2017] 285C.320Status of reservation enterprise zone and reservation partnership zone; sponsor 285C.350Definitions for ORS 285C.350 to 285C.370 285C.353Designation of rural renewable energy development zones; requirements; multiple designations; zone sponsor 285C.356Application for authorization 285C.359Qualified property 285C.362Exemption; requirements; duration 285C.365Application of enterprise zone laws 285C.370Rules 285C.400Definitions for ORS 285C.400 to 285C.420 285C.403Certification of business firm; fulfillment centers ineligible; application; written agreement; period of exemption; appeals 285C.404Notice to adjacent governments of potential increased infrastructure use 285C.405School support fee in lieu of property taxes; collection; delinquency; appeals 285C.406[Formerly 285B.796; 2005 c.94 §15; 2005 c.667 §3; 2007 c.888 §2; 2009 c.913 §2; 2011 c.375 §2; 2011 c.730 §6; 2023 c.298 §14; renumbered 285C.408 in 2023] 285C.407Posting of agreement terms on zone sponsor’s website; rules 285C.408Claiming property tax exemption or income tax credit 285C.409Property tax exemption; requirements; duration 285C.412Conditions for continued exemption 285C.415Business firm notice to county assessor and zone sponsor; data submission; zone sponsor annual data report; disqualification; cure; rules 285C.420Disqualification; exception; additional taxes 285C.450[Formerly 285B.825; 2005 c.119 §2; renumbered 307.841 in 2005] 285C.453[Formerly 285B.827; 2005 c.119 §3; renumbered 307.844 in 2005] 285C.456[Formerly 285B.830; 2005 c.119 §4; renumbered 307.847 in 2005] 285C.459[Formerly 285B.833; 2005 c.119 §5; renumbered 307.851 in 2005] 285C.462[Formerly 285B.848; 2005 c.119 §6; renumbered 307.854 in 2005] 285C.465[Formerly 285B.839; 2005 c.119 §7; renumbered 307.857 in 2005] 285C.468[Formerly 285B.842; 2005 c.119 §8; renumbered 307.861 in 2005] 285C.471[Formerly 285B.845; 2005 c.119 §9; renumbered 307.864 in 2005] 285C.480[Formerly 285B.836; 2005 c.119 §10; renumbered 307.867 in 2005] 285C.495Short title 285C.500Definitions for ORS 285C.500 to 285C.506 285C.503Preliminary certification of facility; application; fee; review; appeal 285C.506Annual certification of facility; application; fee; review; appeal; duration of certification 285C.530[Formerly 285B.486; repealed by 2011 c.83 §4] 285C.533[Formerly 285B.488; repealed by 2011 c.83 §4] 285C.540Definitions for ORS 285C.540 to 285C.559 285C.543Rules; criteria for renewable energy resource equipment manufacturing facilities 285C.545Annual limit to cost of facility in granting tax credits; discretion of director 285C.547Application for preliminary certification; eligibility; contents; fees; rules 285C.549Transferability of facility tax credit 285C.551Submission of plans, specifications and contract terms; preliminary certification; suspension or denial 285C.553Final certification; eligibility; application; content; performance agreement; rules 285C.555Rules; fees for certification 285C.557Certification required for tax credits; certification not to exceed five years; use by transferee 285C.559Revocation of certificate; collection 285C.600Definitions for ORS 285C.600 to 285C.635 285C.603Legislative purpose 285C.606Eligibility of projects for tax exemption; exclusions; revenue bond financing; first-source hiring agreements and job fairs 285C.609Request by county; local negotiation training; community services fee agreement; distribution of fee proceeds 285C.612Eligible project application fees 285C.615Annual participant reports; penalty; disclosure; rules 285C.620Confidentiality of project information 285C.623Strategic investment zones; designation; community services fee agreement; distribution of fee proceeds 285C.626Business firm application for project within strategic investment zone 285C.635Determination of personal income tax revenue; distributions to counties; annual limit; rules 285C.639[2007 c.905 §4; 2013 c.722 §51; repealed by 2015 c.757 §4] 285C.650Certification as qualified equity investment; eligibility for tax credit; rules; fees 285C.653Tax credit utilization limit per tax year; rules 285C.656Suspension or revocation of certificate; recapture of tax credit 285C.659Report; posting on Oregon transparency website required

Chapter 285C — Economic Development III

ORS 285C.480 [Formerly 285B.836; 2005 c.119 §10; renumbered 307.867 in 2005]

BUSINESS DEVELOPMENT INCOME TAX EXEMPTION

Official sources · 1Tap to view provenance details

Online copy of the published ORS edition

This independent, nongovernmental service preserves the official source behind every rendered section.

Provenance

Version history

2026-01-01

2025 Oregon Revised Statutes — official online source