ORS 285C.203
Suspension of employment requirements

  • resumption of exemption period
  • sponsor resolution required

(1)

Intentionally left blank —Ed.

(a)

The sponsor of an enterprise zone may suspend the obligation of a qualified business firm to meet the employment requirements of ORS 285C.200 (Qualifications of business firm) for a period not to exceed two consecutive years if:

(A)

For two or more consecutive calendar quarters in the previous 12 months, as defined by the most recently available data published or officially provided and verified by the United States Government or the Employment Department:
(i)
There has been a decline statewide in seasonally adjusted nonfarm payroll employment; and
(ii)
The unemployment rate of the county in which the qualified property of the firm is located has been at least two percentage points greater than the comparable unemployment rate for this state; and

(B)

The qualified business firm has completed an investment in qualified property of at least:
(i)
$4 million if the qualified property is in a rural enterprise zone; or
(ii)
$8 million if the qualified property is in an urban enterprise zone.

(b)

At the time a period of suspension is granted, the sponsor must specify a minimum number of employees greater than zero that the qualified business firm is required to employ during the period of suspension.

(2)

Intentionally left blank —Ed.

(a)

The granting of a period of suspension under subsection (1) of this section does not affect an eligible business firm’s status as an authorized business firm under ORS 285C.140 (Application for authorization).

(b)

During the period of suspension:

(A)

The qualified business firm is not exempt from taxation under ORS 285C.175 (Enterprise zone exemption); and

(B)

Notwithstanding subparagraph (A) of this paragraph, the qualified business firm must file an exemption claim as required under ORS 285C.220 (Exemption claims) and 285C.225 (Sponsor’s addendum).

(c)

The period of suspension does not count toward the total period of time for which exemption from taxation is allowed under ORS 285C.175 (Enterprise zone exemption).

(d)

Intentionally left blank —Ed.

(A)

After the period of suspension has ended, the qualified business firm is eligible to resume exemption from taxation for the period of time remaining under ORS 285C.175 (Enterprise zone exemption).

(B)

To resume exemption under subparagraph (A) of this paragraph, the qualified business firm must satisfy the requirements of ORS 285C.200 (Qualifications of business firm) for the remaining period of exemption, including, but not limited to, any reduced employment level pursuant to subsection (4) of this section, which must also be met on or before April 1 preceding the first tax year after the period of suspension if the qualified business firm received at least one year of exemption under ORS 285C.175 (Enterprise zone exemption) before the period of suspension began.

(3)

Intentionally left blank —Ed.

(a)

The sponsor’s actions under subsection (1) of this section are not effective unless set forth in a resolution adopted by the governing body of the sponsor no later than the earlier of:

(A)

Sixty days after the date on which the sponsor notifies the qualified business firm that the sponsor intends to act pursuant to subsection (1) of this section; or

(B)

August 31 of the first year of suspension.

(b)

A resolution adopted under this subsection may be revoked or amended by the sponsor at any time during the period of suspension.

(4)

A resolution adopted under subsection (3) of this section may reduce the employment level required under ORS 285C.200 (Qualifications of business firm) (1)(c) after the period of suspension.

(5)

A sponsor shall promptly provide to the county assessor:

(a)

A copy of a resolution adopted under subsection (3)(a) of this section;

(b)

A copy of a resolution as amended under subsection (3)(b) of this section; and

(c)

Notice that a resolution has been revoked under subsection (3)(b) of this section. [2010 c.39 §2; 2017 c.83 §6]

Source: Section 285C.203 — Suspension of employment requirements; resumption of exemption period; sponsor resolution required, https://www.­oregonlegislature.­gov/bills_laws/ors/ors285C.­html (accessed May 26, 2025).

285C.045
Short title
285C.050
Definitions for ORS 285C.050 to 285C.250
285C.055
Legislative purpose
285C.060
Duties of Oregon Business Development Department
285C.065
Designation of enterprise zone
285C.066
Department may adopt certain rules
285C.067
Consultation with local taxing districts
285C.068
Port cosponsorship of zones
285C.070
Election to permit hotels, motels or destination resorts as eligible business firms
285C.074
Documentation for zone designation or redesignation to be submitted to department
285C.078
Notification to department of intent to make designation of enterprise zone or zone or city for electronic commerce
285C.085
Federal enterprise zones
285C.090
Requirements for area to be designated zone
285C.095
Designation for electronic commerce
285C.100
Alternative designation of city for electronic commerce
285C.102
Documentation for designation of zone or city for electronic commerce to be submitted to department
285C.105
Duties of zone sponsor
285C.110
Availability of public property
285C.115
Change of zone boundaries
285C.117
Documentation for zone boundary change to be submitted to department
285C.120
Zone boundary change restrictions when county ceases to be sparsely populated
285C.125
Duties of Department of Revenue
285C.130
Duties of county assessor
285C.135
Eligible business firms
285C.140
Application for authorization
285C.142
Notice to adjacent governments of potential increased infrastructure use
285C.145
Leasing existing property to authorized firm
285C.150
Conditions required by sponsor for authorization
285C.155
Minimum employment and other requirements for authorization
285C.160
Agreement between firm and sponsor for additional period of exemption
285C.162
School support fee in lieu of property taxes
285C.163
Posting of agreement terms on zone sponsor’s website
285C.165
Extension of period of authorization
285C.170
Construction-in-process exemption
285C.175
Enterprise zone exemption
285C.180
Qualified property generally
285C.185
Minimum cost of qualified property
285C.190
Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property
285C.200
Qualifications of business firm
285C.203
Suspension of employment requirements
285C.205
Effect of productivity increases on qualification of certain firms
285C.210
Substantial curtailment of business operations
285C.215
First-source hiring agreements
285C.220
Exemption claims
285C.225
Sponsor’s addendum
285C.230
Assessor to grant or deny exemption
285C.235
Authority of county assessor
285C.240
Disqualification
285C.245
Termination
285C.250
Redesignation or designation of new zone following zone termination
285C.255
Sunset of enterprise zone program
285C.300
Definitions for ORS 285C.300 to 285C.320
285C.303
Legislative findings
285C.306
Reservation enterprise zones and reservation partnership zones
285C.320
Status of reservation enterprise zone and reservation partnership zone
285C.350
Definitions for ORS 285C.350 to 285C.370
285C.353
Designation of rural renewable energy development zones
285C.356
Application for authorization
285C.359
Qualified property
285C.362
Exemption
285C.365
Application of enterprise zone laws
285C.370
Rules
285C.400
Definitions for ORS 285C.400 to 285C.420
285C.403
Certification of business firm
285C.404
Notice to adjacent governments of potential increased infrastructure use
285C.405
School support fee in lieu of property taxes
285C.407
Posting of agreement terms on zone sponsor’s website
285C.408
Claiming property tax exemption or income tax credit
285C.409
Property tax exemption
285C.412
Conditions for continued exemption
285C.415
Notice to county assessor
285C.420
Disqualification
285C.495
Short title
285C.500
Definitions for ORS 285C.500 to 285C.506
285C.503
Preliminary certification of facility
285C.506
Annual certification of facility
285C.540
Definitions for ORS 285C.540 to 285C.559
285C.543
Rules
285C.545
Annual limit to cost of facility in granting tax credits
285C.547
Application for preliminary certification
285C.549
Transferability of facility tax credit
285C.551
Submission of plans, specifications and contract terms
285C.553
Final certification
285C.555
Rules
285C.557
Certification required for tax credits
285C.559
Revocation of certificate
285C.600
Definitions for ORS 285C.600 to 285C.635
285C.603
Legislative purpose
285C.606
Eligibility of projects for tax exemption
285C.609
Request by county
285C.612
Eligible project application fees
285C.615
Annual participant reports
285C.620
Confidentiality of project information
285C.623
Strategic investment zones
285C.626
Business firm application for project within strategic investment zone
285C.635
Determination of personal income tax revenue
285C.650
Certification as qualified equity investment
285C.653
Tax credit utilization limit per tax year
285C.656
Suspension or revocation of certificate
285C.659
Report

Current through early 2026

§ 285C.203. Suspension of employment requirements's source at oregon​.gov