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- ORS 285C.150 · Conditions required by sponsor for authorization; reports.
- ORS 285C.155 · Minimum employment and other requirements for authorization.
- ORS 285C.160 · Agreement between firm and sponsor for additional period of exemption; requirements.
- ORS 285C.162 · School support fee in lieu of property taxes; collection; delinquency; appeals.
- ORS 285C.163 · Posting of agreement terms on zone sponsor’s website; rules.
- ORS 285C.165 · Extension of period of authorization; filing fee.
- ORS 285C.170 · Construction-in-process exemption.
- ORS 285C.175 · Enterprise zone exemption; requirements; duration.
- ORS 285C.180 · Qualified property generally.
- ORS 285C.185 · Minimum cost of qualified property; leased property; hotel, motel or destination resort property; electronic commerce property.
- ORS 285C.190 · Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property.
- ORS 285C.195 · [2003 c.662 §38a; repealed by 2015 c.648 §25]
- ORS 285C.200 · Qualifications of business firm; rules.
- ORS 285C.203 · Suspension of employment requirements; resumption of exemption period; sponsor resolution required.
- ORS 285C.205 · Effect of productivity increases on qualification of certain firms; uses of tax savings.
- ORS 285C.210 · Substantial curtailment of business operations.
- ORS 285C.215 · First-source hiring agreements; rules.
- ORS 285C.220 · Exemption claims; contents; late filing; fees.
- ORS 285C.225 · Sponsor’s addendum; property schedule; amendments.
- ORS 285C.230 · Assessor to grant or deny exemption; assistance of sponsor.
- ORS 285C.235 · Authority of county assessor; authority of sponsor.
- ORS 285C.240 · Disqualification; notice and procedures; in lieu payments and additional taxes; penalty; use of moneys.
- ORS 285C.245 · Termination; reservation zones; effect of termination on exemption; disqualification.
- ORS 285C.250 · Redesignation or designation of new zone following zone termination.
- ORS 285C.255 · Sunset of enterprise zone program.
- ORS 285C.260 · [Formerly 285B.731; renumbered 285C.045 in 2005]
- ORS 285C.300 · Definitions for ORS 285C.300 to 285C.320.
- ORS 285C.303 · Legislative findings.
- ORS 285C.306 · Reservation enterprise zones and reservation partnership zones.
- ORS 285C.309 · [Formerly 285B.773; 2010 c.76 §24; renumbered 315.506 in 2017]
- ORS 285C.320 · Status of reservation enterprise zone and reservation partnership zone; sponsor.
- ORS 285C.350 · Definitions for ORS 285C.350 to 285C.370.
- ORS 285C.353 · Designation of rural renewable energy development zones; requirements; multiple designations; zone sponsor.
- ORS 285C.356 · Application for authorization.
- ORS 285C.359 · Qualified property.
- ORS 285C.362 · Exemption; requirements; duration.
- ORS 285C.365 · Application of enterprise zone laws.
- ORS 285C.370 · Rules.
- ORS 285C.400 · Definitions for ORS 285C.400 to 285C.420.
- ORS 285C.403 · Certification of business firm; fulfillment centers ineligible; application; written agreement; period of exemption; appeals.
- ORS 285C.404 · Notice to adjacent governments of potential increased infrastructure use.
- ORS 285C.405 · School support fee in lieu of property taxes; collection; delinquency; appeals.
- ORS 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]
- ORS 285C.407 · Posting of agreement terms on zone sponsor’s website; rules.
- ORS 285C.408 · Claiming property tax exemption or income tax credit.
- ORS 285C.409 · Property tax exemption; requirements; duration.
- ORS 285C.412 · Conditions for continued exemption.
- ORS 285C.415 · Business firm notice to county assessor and zone sponsor; data submission; zone sponsor annual data report; disqualification; cure; rules.
- ORS 285C.420 · Disqualification; exception; additional taxes.
- ORS 285C.450 · [Formerly 285B.825; 2005 c.119 §2; renumbered 307.841 in 2005]
- ORS 285C.453 · [Formerly 285B.827; 2005 c.119 §3; renumbered 307.844 in 2005]
- ORS 285C.456 · [Formerly 285B.830; 2005 c.119 §4; renumbered 307.847 in 2005]
- ORS 285C.459 · [Formerly 285B.833; 2005 c.119 §5; renumbered 307.851 in 2005]
- ORS 285C.462 · [Formerly 285B.848; 2005 c.119 §6; renumbered 307.854 in 2005]
- ORS 285C.465 · [Formerly 285B.839; 2005 c.119 §7; renumbered 307.857 in 2005]
- ORS 285C.468 · [Formerly 285B.842; 2005 c.119 §8; renumbered 307.861 in 2005]
- ORS 285C.471 · [Formerly 285B.845; 2005 c.119 §9; renumbered 307.864 in 2005]
- ORS 285C.480 · [Formerly 285B.836; 2005 c.119 §10; renumbered 307.867 in 2005]
- ORS 285C.495 · Short title.
- ORS 285C.500 · Definitions for ORS 285C.500 to 285C.506.
- ORS 285C.503 · Preliminary certification of facility; application; fee; review; appeal.
- ORS 285C.506 · Annual certification of facility; application; fee; review; appeal; duration of certification.
- ORS 285C.530 · [Formerly 285B.486; repealed by 2011 c.83 §4]
- ORS 285C.533 · [Formerly 285B.488; repealed by 2011 c.83 §4]
- ORS 285C.540 · Definitions for ORS 285C.540 to 285C.559.
- ORS 285C.543 · Rules; criteria for renewable energy resource equipment manufacturing facilities.
- ORS 285C.545 · Annual limit to cost of facility in granting tax credits; discretion of director.
- ORS 285C.547 · Application for preliminary certification; eligibility; contents; fees; rules.
- ORS 285C.549 · Transferability of facility tax credit.
- ORS 285C.551 · Submission of plans, specifications and contract terms; preliminary certification; suspension or denial.
- ORS 285C.553 · Final certification; eligibility; application; content; performance agreement; rules.
- ORS 285C.555 · Rules; fees for certification.
- ORS 285C.557 · Certification required for tax credits; certification not to exceed five years; use by transferee.
- ORS 285C.559 · Revocation of certificate; collection.
- ORS 285C.600 · Definitions for ORS 285C.600 to 285C.635.
- ORS 285C.603 · Legislative purpose.
- ORS 285C.606 · Eligibility of projects for tax exemption; exclusions; revenue bond financing; first-source hiring agreements and job fairs.
- ORS 285C.609 · Request by county; local negotiation training; community services fee agreement; distribution of fee proceeds.
- ORS 285C.612 · Eligible project application fees.
- ORS 285C.615 · Annual participant reports; penalty; disclosure; rules.
- ORS 285C.620 · Confidentiality of project information.
- ORS 285C.623 · Strategic investment zones; designation; community services fee agreement; distribution of fee proceeds.
- ORS 285C.626 · Business firm application for project within strategic investment zone.
- ORS 285C.635 · Determination of personal income tax revenue; distributions to counties; annual limit; rules.
- ORS 285C.639 · [2007 c.905 §4; 2013 c.722 §51; repealed by 2015 c.757 §4]
- ORS 285C.650 · Certification as qualified equity investment; eligibility for tax credit; rules; fees.
- ORS 285C.653 · Tax credit utilization limit per tax year; rules.
- ORS 285C.656 · Suspension or revocation of certificate; recapture of tax credit.
- ORS 285C.659 · Report; posting on Oregon transparency website required.
- ORS 286.010 · [Amended by 1981 c.660 §10; 1987 c.869 §3; repealed by 2007 c.783 §234]
- ORS 286.020 · [Amended by 1981 c.660 §11; 1991 c.139 §1; 1999 c.1043 §4; repealed by 2007 c.783 §234]
- ORS 286.025 · [1981 c.660 §14; 1983 c.44 §3; 1999 c.1043 §5; 2007 c.783 §109a; renumbered 286A.016 in 2007]
- ORS 286.030 · [Repealed by 1981 c.660 §18]
- ORS 286.031 · [1981 c.660 §1; 1983 c.519 §1; 1987 c.869 §4; repealed by 2007 c.783 §234]
- ORS 286.033 · [1981 c.660 §2; repealed by 2007 c.783 §234]
- ORS 286.036 · [1981 c.660 §8; 2001 c.536 §4; repealed by 2007 c.783 §234]
- ORS 286.038 · [1987 c.308 §§2,3; 1989 c.681 §8; repealed by 2007 c.783 §234]
- ORS 286.040 · [Repealed by 1981 c.660 §18]
- ORS 286.041 · [1981 c.660 §3; repealed by 2007 c.783 §234]
- ORS 286.046 · [1981 c.660 §9; repealed by 1991 c.140 §1]