ORS 285C.215
First-source hiring agreements

  • rules

(1)

The qualified property of an authorized business firm may be exempt from property tax under ORS 285C.175 (Enterprise zone exemption) only if the firm enters into a first-source hiring agreement for the period of property tax exemption. The agreement must be executed prior to the assessment date for the first tax year for which qualified property of the firm is exempt under ORS 285C.175 (Enterprise zone exemption) and must expire no sooner than December 31 of the final year of the exemption.

(2)

Intentionally left blank —Ed.

(a)

If a firm has not entered into a first-source hiring agreement when qualified property of the firm is first placed in service, as of April 1 preceding the first tax year for which the authorized business firm claims an exemption for qualified property under ORS 285C.175 (Enterprise zone exemption), the sponsor shall inform the county assessor that an agreement under this section has not been executed.

(b)

A publicly funded job training provider having knowledge of the date when qualified property of the firm is first placed in service may also inform the county assessor that an agreement under this section has not been executed.

(3)

In accordance with rules adopted by the Oregon Business Development Department, the Director of the Oregon Business Development Department may waive the requirements of subsection (1) of this section for an authorized business firm. The rules adopted by the department shall provide for a waiver under this subsection when the director finds that:

(a)

The business firm is unable to employ persons referred under the agreement; or

(b)

The waiver would further the goals and purposes of applicable state policies. [Formerly 285B.710]

Source: Section 285C.215 — First-source hiring agreements; rules, https://www.­oregonlegislature.­gov/bills_laws/ors/ors285C.­html.

Attorney General Opinions

Constitutionality of hiring requirements under Enterprise Zone Act, (1995) Vol 47, p 243; effect of expiration of enterprise zone exemption under Article XI, sections 11 and 11a of Oregon Constitution, (1997) Vol 49, p 6

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
Requirements for eligibility 285C.140
Application for authorization 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.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.406
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
Determination 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
Green check means up to date. Up to date

Current through early 2024

§ 285C.215’s source at oregon​.gov