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
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.”
Ferment Brewing Co. v. Hood River Cnty. Assessor, No. TC-MD 220020N (Or. T.C. Sept. 15, 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, No. TC-MD 160326N (Or. T.C. Nov. 27, 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, No. TC-MD 240646N (Or. T.C. Jan. 27, 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 * * *.”
Hynix Semiconductor v. Lane Cnty. Assessor, Tc-Md 091320b (or.tax 5-12-2011), No. TC-MD 091320B (Or. T.C. May 12, 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), No. TC-MD 091320B (Or. T.C. May 5, 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, No. TC-MD 120852C (Or. T.C. July 31, 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, No. TC-MD 130067C (Or. T.C. Jan. 30, 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, No. TC-MD 220020N (Or. T.C. Sept. 15, 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, No. TC-MD 240646N (Or. T.C. Jan. 27, 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, No. TC-MD 220020N (Or. T.C. Sept. 15, 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, No. TC-MD 220020N (Or. T.C. Sept. 15, 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), No. TC-MD 091320B (Or. T.C. May 12, 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), No. TC-MD 091320B (Or. T.C. May 5, 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, No. TC-MD 160326N (Or. T.C. Nov. 27, 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
Ferment Brewing Co. v. Hood River Cnty. Assessor, No. TC-MD 220020N (Or. T.C. Sept. 15, 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.”
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