Or. Rev. Stat. § 285C.045
Short title
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285C.045 Short title. ORS 285C.050 to 285C.250 shall be known and may be cited as the Oregon Enterprise Zone Act. [Formerly 285C.260]
Notes of Decisions
Cited in 4
cases, 2011–2018 · leading case: Seneca Sustainable Energy, LLC v. Dep't of Revenue
Seneca Sustainable Energy, LLC v. Dep't of Revenue (2018)
“" 3 Seneca applied to the enterprise zone sponsors, the City of Eugene and Lane County, to have the facility exempted from ad valorem property tax on its improvements during the first three years it was in operation, as permitted under the Oregon Enterprise Zone Act, ORS…”
Hynix Semiconductor v. Lane Cnty. Assessor, Tc-Md 091320b (or.tax 5-12-2011) (2011)
“STATEMENT OF FACTS Hynix received Enterprise Zone tax exemptions under ORS 285C.045 to 285C.255 for property identified as Accounts 1398088 and 5516511 (subject property) for the three three-year periods 2006-2008, 2007-2009, and 2008-2010.”
Hynix Semicond. Mfg. v. Lane County Assr., Tc-Md 091320b (or.tax 5-5-2011) (2011)
“STATEMENT OF FACTS Hynix received Enterprise Zone tax exemptions under ORS 285C.045 to 285C.255 for property identified as Accounts 1398088 and 5516511 (subject property) for the three three-year periods 2006-2008, 2007-2009, and 2008-2010.”
Lowe's HIW Inc. v. Linn County Assessor (2014)
“Plaintiff attempted to minimize the importance of the gap between the two 7 Oregon provides for a property tax exemption - defined by the legislature as an enterprise zone exemption - for certain qualifying property for up to three years pursuant to ORS 285C.045 to ORS 285C.260.…”
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