Oregon Revised Statutes

Or. Rev. Stat. § 285C.400 (2026)

Definitions for ORS 285C.400 to 285C.420

✓ current as of May 2026
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      285C.400 Definitions for ORS 285C.400 to 285C.420. As used in ORS 285C.400 to 285C.420:

      (1) “Business firm” has the meaning given that term in ORS 285C.050.

      (2) “Certified business firm” means a business firm that has been certified under ORS 285C.403.

      (3) “County with chronically low income or chronic unemployment” means, based on the most recently revised annual average unemployment rate or annual per capita income levels available, a county in which:

      (a) The median ratio of the per capita personal income of the county to the equivalent annual personal income figure of the entire United States for each year, as reported by the Bureau of Economic Analysis of the United States Department of Commerce, is equal to or less than 0.75 over the last 10 years;

      (b) The median ratio of the unemployment rate of the county to the equivalent rate of the entire United States for each year is at least 1.3 over the last 20 years or over the last 10 years; or

      (c) The population of the county has experienced a negative net migration, irrespective of natural population change, since the most recent federal decennial census occurring three or more years prior to the current estimated population figure for the county, based on available population statistics.

      (4) “Facility” means the land, real property improvements and personal property that are used:

      (a) At a location in a rural enterprise zone that is identified in the application for certification under ORS 285C.403; and

      (b) In those business operations of the business firm that are the subject of the application for certification under ORS 285C.403.

      (5) “Qualified rural county” means a county:

      (a) That is outside all metropolitan statistical areas, as defined by the most recent federal decennial census; and

      (b) In which, on the most recently certified property tax assessment roll, the total property taxes imposed by all taxing districts within the county are equal to or greater than 1.3 percent of the total assessed value of all taxable property located in the county.

      (6) “Rural enterprise zone” has the meaning given that term in ORS 285C.050. [Formerly 285B.781; 2005 c.94 §13; 2017 c.610 §27]

Notes of Decisions
Cited in 1 case, 2019–2019 · leading case: United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “, ORS 285C.400 to 285C.420 (long-term rural enterprise zone program); ORS 285C.”
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