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Oregon Revised Statutes

Or. Rev. Stat. § 285C.140 (2026)

Application for authorization; contents; filing fee; conference; approval; appeal; late filing

✓ current as of May 2026
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      285C.140 Application for authorization; contents; filing fee; conference; approval; appeal; late filing. (1)(a) Any eligible business firm seeking to have property exempt from property taxation under ORS 285C.175 shall, before the commencement of direct site preparation activities or the construction, addition, modification or installation of qualified property in an enterprise zone, and before the hiring of eligible employees, apply for authorization under this section.

      (b) The application shall be made on a form prescribed by the Department of Revenue and the Oregon Business Development Department.

      (c) The application shall be filed with the sponsor of the zone. A sponsor may require that the application filed with the sponsor be accompanied by a filing fee. If required, the filing fee may not exceed the greater of $200 or one-tenth of one percent of the value of the investment in qualified property that is proposed in the application for authorization. The filing fee may be required for the filing of applications only after the sponsor adopts a policy, consistent with Oregon Business Development Department rules, authorizing the imposition of the filing fee.

      (2) The application shall contain the following information:

      (a) A description of the nature of the firm’s current and proposed business operations inside the boundary of the enterprise zone;

      (b) A description and estimated value of the qualified property to be constructed, added, modified or installed inside the boundary of the enterprise zone;

      (c) The number of employees of the firm that the firm employs within the enterprise zone, averaged over the previous 12 months, and an estimate of the number of employees that the firm will hire;

      (d) A commitment to meet all requirements of ORS 285C.200 and 285C.215, and to verify compliance with these requirements;

      (e) A commitment to satisfy all additional conditions for authorization that are imposed by the enterprise zone sponsor under ORS 285C.150, 285C.155 or 285C.205 or pursuant to an agreement entered into under ORS 285C.160, and to verify compliance with these additional conditions;

      (f) A commitment to renew the application, consistent with ORS 285C.165, every two years while the zone exists if the firm has not filed a claim under ORS 285C.220 that is based on the application; and

      (g) Any other information considered necessary by the Department of Revenue and the Oregon Business Development Department.

      (3) After an application is submitted to a sponsor, the business firm may revise or amend the application. An amendment or revision may not be made on or after January 1 of the first assessment year for which the qualified property associated with the application is exempt under ORS 285C.175.

      (4) If an application for authorization appears to be complete and the proposed investment appears to be eligible for authorization, the sponsor and the business firm shall conduct a preauthorization conference. The assessor of the county in which the property will be located shall be timely notified and have the option to participate in the conference. The conference shall:

      (a) Identify issues with the potential to affect compliance with relevant exemption requirements, including but not limited to enterprise zone boundary amendments;

      (b) Arrange for methods and procedures to establish and verify compliance with applicable requirements; and

      (c) Identify the person who is obligated to notify the county assessor if requirements are not satisfied.

      (5) Upon completion of the preauthorization conference required under subsection (4) of this section, the sponsor shall prepare a written summary of the conference, attach the summary to the application and forward the application to the county assessor for review.

      (6) Following the preauthorization conference under subsection (4) of this section, the sponsor and the county assessor shall authorize the business firm by approving the application, if the sponsor and county assessor determine that:

      (a) The current or proposed operations of the business firm in the enterprise zone result in the firm being eligible under ORS 285C.135; and

      (b) The firm has made the commitments and provided the other information required under subsection (2) of this section.

      (7) If the business firm seeking authorization is an eligible business firm described in ORS 285C.135 (5)(b), the sponsor must, as a condition of approving the application, make a formal finding that the business firm is an eligible business firm under ORS 285C.135 and that the size of the proposed investment, the employment at the facility of the firm or the nature of the activities to be undertaken by the firm within the enterprise zone will significantly enhance the local economy, promote the purposes for which the zone was created and increase employment within the zone.

      (8) The approval of both the sponsor and the county assessor under this section shall be prima facie evidence that the qualified property of the business firm will receive the property tax exemption under ORS 285C.175. In approving the application, the sponsor and county assessor shall provide proof of approval as directed by the Oregon Business Development Department.

      (9) If the sponsor or county assessor fails or refuses to authorize the business firm, the business firm may appeal to the Oregon Tax Court under ORS 305.404 to 305.560. The business firm shall provide copies of the firm’s appeal to the sponsor, county assessor, the Department of Revenue and the Oregon Business Development Department.

      (10) Authorization under this section does not ensure that property constructed, added, modified or installed by the authorized business firm will receive property tax exemption under ORS 285C.175. The sponsor and the county assessor are not liable in any way if the Department of Revenue or the county assessor later determines that an authorized business firm does not satisfy the requirements for an exemption on qualified property.

      (11) Notwithstanding subsection (1) of this section, if an eligible business firm has begun or completed the construction, addition, modification or installation of property that meets the qualifications of ORS 285C.180, and the property has not yet been subject to property tax after having been placed in service, then, for purposes of ORS 285C.050 to 285C.250, the firm shall be authorized under this section if the firm files an application that is allowed under subsection (12) of this section and is otherwise authorized under this section.

      (12) Late submission of an application under this section is allowed if:

      (a) A rule permits late submissions of applications under this section; or

      (b) The Department of Revenue waives filing deadline requirements under this section. The department shall issue a letter to the eligible business firm and zone sponsor setting forth the waiver under this paragraph. [Formerly 285B.719; 2017 c.83 §1]

Notes of Decisions
Cited in 10 cases (2 in the last 5 years), 2011–2026 · leading case: United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
Sort: Relevance Newest Treatment
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). · cites it 9× “Before 2003, the predecessor to ORS 285C.140 required a firm to apply to the zone sponsor for “precertification” before commencing construction or hiring employees.”
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014). “ORS 285C.140(9). In the case of disqualification of property from exemption, an assessor’s decision to do so may be appealed to this court.”
Ferment Brewing Co. v. Hood River Cnty. Assessor (Or. T.C. 2022). · cites it 5× “ORS 285C.140(1). Among other things, the application must include a description of the firm’s current and proposed business operations in the zone, and a description and estimated value of qualified property to be constructed.”
United Streetcar, LLC v. Clackamas Cnty. Assessor (Or. T.C. 2017). · cites it 2× “See ORS 285C.140. Approval of both the zone sponsor and county assessor is “prima facie evidence that the qualified property of the business firm will receive the property tax exemption * * *.”
Beaver Ventures LLC v. Washington Cnty. Assessor (Or. T.C. 2026). “at 420 , citing ORS 285C.140(1).3 The application for authorization must include details about “the proposed operations within the zone” and “the estimated value of the proposed qualified property, among other data * * *.”
Bay Area Hosp. v. Oregon Health Auth., 23 Or. Tax 368 (Or. T.C. 2019). “410 (juris- diction—estate tax); ORS 285C.140(9), ORS 285C.175(6), ORS 285C.”
Hynix Semiconductor v. Lane Cnty. Assessor, Tc-Md 091320b (or.tax 5-12-2011) (Or. T.C. 2011). “240(1)(b) identifies closure or reduction of " eligible operations " as an occurrence resulting in disqualification; ORS 285C.140(6)(a) requires the sponsor and county assessor to authorize a business firm if, amongst other things, "[t]he current or proposed operations of the…”
Hynix Semicond. Mfg. v. Lane Cnty. Assr., Tc-Md 091320b (or.tax 5-5-2011) (Or. T.C. 2011). “240(1)(b) identifies closure or reduction of " eligible operations " as an occurrence resulting in disqualification; ORS 285C.140(6)(a) requires the sponsor and county assessor to authorize a business firm if, amongst other things, "[t]he current or proposed operations of the…”
Seneca Sustainable Energy, LLC v. Lane Cnty. Assessor (Or. T.C. 2013). “150 allows sponsors of urban enterprise zones to impose additional conditions on eligible business firms seeking authorization under ORS 285C.140. The City of Eugene and Lane County, sponsors of the West Eugene Enterprises Zone, have adopted the following additional conditions:…”
Lowe's HIW Inc. v. Linn Cnty. Assessor (Or. T.C. 2014). “The urban enterprise zone sponsor is allowed by statute “to impose additional conditions on eligible business firms seeking [exemption] under ORS 285C.140. ORS 285C.150. There is no evidence in this case as to whether the subject property was completely exempt or had certain…”
— Or. Rev. Stat. § 285C.140(1) — 3 cases
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “Before 2003, the predecessor to ORS 285C.140 required a firm to apply to the zone sponsor for “precertification” before commencing construction or hiring employees.”
Ferment Brewing Co. v. Hood River Cnty. Assessor (Or. T.C. 2022). “ORS 285C.140(1). Among other things, the application must include a description of the firm’s current and proposed business operations in the zone, and a description and estimated value of qualified property to be constructed.”
Beaver Ventures LLC v. Washington Cnty. Assessor (Or. T.C. 2026). “at 420 , citing ORS 285C.140(1).3 The application for authorization must include details about “the proposed operations within the zone” and “the estimated value of the proposed qualified property, among other data * * *.”
— Or. Rev. Stat. § 285C.140(1)(a) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “Before 2003, the predecessor to ORS 285C.140 required a firm to apply to the zone sponsor for “precertification” before commencing construction or hiring employees.”
— Or. Rev. Stat. § 285C.140(10) — 1 case
Ferment Brewing Co. v. Hood River Cnty. Assessor (Or. T.C. 2022). “ORS 285C.140(1). Among other things, the application must include a description of the firm’s current and proposed business operations in the zone, and a description and estimated value of qualified property to be constructed.”
— Or. Rev. Stat. § 285C.140(2) — 1 case
Ferment Brewing Co. v. Hood River Cnty. Assessor (Or. T.C. 2022). “ORS 285C.140(1). Among other things, the application must include a description of the firm’s current and proposed business operations in the zone, and a description and estimated value of qualified property to be constructed.”
— Or. Rev. Stat. § 285C.140(2)(a) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “Before 2003, the predecessor to ORS 285C.140 required a firm to apply to the zone sponsor for “precertification” before commencing construction or hiring employees.”
— Or. Rev. Stat. § 285C.140(2)(b) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “Before 2003, the predecessor to ORS 285C.140 required a firm to apply to the zone sponsor for “precertification” before commencing construction or hiring employees.”
— Or. Rev. Stat. § 285C.140(2)(g) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “Before 2003, the predecessor to ORS 285C.140 required a firm to apply to the zone sponsor for “precertification” before commencing construction or hiring employees.”
— Or. Rev. Stat. § 285C.140(3) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “Before 2003, the predecessor to ORS 285C.140 required a firm to apply to the zone sponsor for “precertification” before commencing construction or hiring employees.”
— Or. Rev. Stat. § 285C.140(6)(a) — 2 cases
Hynix Semiconductor v. Lane Cnty. Assessor, Tc-Md 091320b (or.tax 5-12-2011) (Or. T.C. 2011). “240(1)(b) identifies closure or reduction of " eligible operations " as an occurrence resulting in disqualification; ORS 285C.140(6)(a) requires the sponsor and county assessor to authorize a business firm if, amongst other things, "[t]he current or proposed operations of the…”
Hynix Semicond. Mfg. v. Lane Cnty. Assr., Tc-Md 091320b (or.tax 5-5-2011) (Or. T.C. 2011). “240(1)(b) identifies closure or reduction of " eligible operations " as an occurrence resulting in disqualification; ORS 285C.140(6)(a) requires the sponsor and county assessor to authorize a business firm if, amongst other things, "[t]he current or proposed operations of the…”
— Or. Rev. Stat. § 285C.140(7) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “Before 2003, the predecessor to ORS 285C.140 required a firm to apply to the zone sponsor for “precertification” before commencing construction or hiring employees.”
— Or. Rev. Stat. § 285C.140(8) — 1 case
United Streetcar, LLC v. Clackamas Cnty. Assessor (Or. T.C. 2017). “See ORS 285C.140. Approval of both the zone sponsor and county assessor is “prima facie evidence that the qualified property of the business firm will receive the property tax exemption * * *.”
— Or. Rev. Stat. § 285C.140(9) — 3 cases
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014). “ORS 285C.140(9). In the case of disqualification of property from exemption, an assessor’s decision to do so may be appealed to this court.”
Ferment Brewing Co. v. Hood River Cnty. Assessor (Or. T.C. 2022). “ORS 285C.140(1). Among other things, the application must include a description of the firm’s current and proposed business operations in the zone, and a description and estimated value of qualified property to be constructed.”
Bay Area Hosp. v. Oregon Health Auth., 23 Or. Tax 368 (Or. T.C. 2019). “410 (juris- diction—estate tax); ORS 285C.140(9), ORS 285C.175(6), ORS 285C.”
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