285C.235
Authority of county assessor; authority of sponsor. (1) The county assessor is at all
times authorized to demand reports by registered or certified mail from owners
or lessees of qualified property concerning the use of the qualified property
and the employment status of the qualified business firm for purposes of ORS
285C.050 to 285C.250. If, after 60 days’ notice in writing by registered or
certified mail, the owner or lessee fails to comply with this demand, the
assessor may disqualify the property under ORS 285C.240, giving written notice
of the disqualification to the Department of Revenue and the owner or lessee of
the qualified property.
(2) The assessor
is under no obligation to verify compliance by a qualified business firm with
requirements imposed on the firm by the sponsor under ORS 285C.150, 285C.155,
285C.160, 285C.203 or 285C.205.
(3) The sponsor
of an enterprise zone may initiate procedures in order to verify compliance by
qualified business firms with requirements imposed under ORS 285C.050 to
285C.250. The procedures may include written requests to the assessor by the
local zone manager or an executive official of the sponsor that the assessor
exercise authority under this section for a particular qualified business firm.
[2003 c.662 §45; 2010 c.39 §8]
(Disqualification From
Exemption)
Notes of Decisions
Edgeconnex, Inc. v. Washington Cnty. Assessor (Or. T.C. 2022).
· cites it 2× “ORS 285C.235. If the assessor concludes the claimed property qualifies for exemption, the assessor must grant exemption for the tax year beginning July 1.”
Ferment Brewing Co. v. Hood River Cnty. Assessor (Or. T.C. 2022).
· cites it 2× “230(1); ORS 285C.235. If the assessor concludes the claimed property qualifies for exemption, the assessor must grant exemption for the tax year beginning July 1.”
Fidler v. Deschutes Cnty. Assessor (Or. T.C. 2025).
· cites it 2× “” ORS 285C.235(1). The second course is for the assessor to forego investigation and simply “deny the exemption under ORS 285C.”
Beaver Ventures LLC v. Washington Cnty. Assessor (Or. T.C. 2026).
· cites it 2× “220, the county assessor “may use the authority granted to the assessor under ORS 285C.235[.]” That authority is to “demand reports” from owners or lessees of qualified property concerning the use of the property and the employment status of the firm.”
— Or. Rev. Stat. § 285C.235(1) — 2 cases
Fidler v. Deschutes Cnty. Assessor (Or. T.C. 2025).
“” ORS 285C.235(1). The second course is for the assessor to forego investigation and simply “deny the exemption under ORS 285C.”
Beaver Ventures LLC v. Washington Cnty. Assessor (Or. T.C. 2026).
“220, the county assessor “may use the authority granted to the assessor under ORS 285C.235[.]” That authority is to “demand reports” from owners or lessees of qualified property concerning the use of the property and the employment status of the firm.”
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