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Oregon Revised Statutes

Or. Rev. Stat. § 285C.055 (2026)

Legislative purpose

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      285C.055 Legislative purpose. The Legislative Assembly finds and declares that the health, safety and welfare of the people of this state are dependent upon the continued encouragement, development, growth and expansion of employment, business, industry and commerce throughout all regions of the state, but especially in those communities at the center of or outside major metropolitan areas for which geography may act as an economic hindrance. The Legislative Assembly further declares that there are areas in the state that need the particular attention of government to help attract private business investment into these areas and to help resident businesses to reinvest and grow and that many local governments wish to have tax incentives and other assistance available to stimulate sound business investments that support and improve the quality of life. Therefore, it is declared to be the purpose of ORS 285C.050 to 285C.250 to stimulate and protect economic success in such areas of the state by providing tax incentives for employment, business, industry and commerce and by providing adequate levels of complementary assistance to community strategies for such interrelated goals as environmental protection, growth management and efficient infrastructure. [Formerly 285B.665]

Notes of Decisions
Cited in 3 cases, 2017–2019 · leading case: Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
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Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). “]" ORS 285C.055. In 2015, the legislature amended several statutes related to the department's responsibility to determine the real market value and assessed values of industrial properties and the appeal of such valuations.”
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “See ORS 285C.055 (“[I]t is declared to be the purpose of ORS 285C.”
United Streetcar, LLC v. Clackamas Cnty. Assessor, No. TC-MD 160326N (Or. T.C. Nov. 27, 2017). “” ORS 285C.055. In order to achieve that purpose, the enterprise zone exemption program provides “tax incentives for employment, business, industry and commerce * * *.”
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