ORS 285C.067
Consultation with local taxing districts
- school support fee rate
- rules
(1)
Prior to designating an enterprise zone under ORS 285C.065 (Designation of enterprise zone) or 285C.250 (Redesignation or designation of new zone following zone termination):(a)
The governing body of the city, county or port seeking to designate the enterprise zone shall consult with all local taxing districts with territory in the zone.(b)
The governing bodies of the zone sponsor and each school district as defined in ORS 332.002 (Definitions for chapter) (2) with territory in the enterprise zone shall set a rate for the school support fee imposed pursuant to ORS 285C.162 (School support fee in lieu of property taxes) (2) and 285C.405 (School support fee in lieu of property taxes) (2) that is at least 15 percent and not more than 30 percent. The rate shall apply to all qualified property and facilities granted exemption under ORS 285C.175 (Enterprise zone exemption) or 285C.409 (Property tax exemption), respectively, located in the enterprise zone.(2)
The Oregon Business Development Department may adopt rules on the consultations required under subsection (1) of this section and procedures related to the consultations. [2005 c.704 §6; 2015 c.648 §5; 2023 c.298 §45](a)
For enterprise zones designated before the effective date of this 2023 Act [September 24, 2023], to agreements entered into under ORS 285C.160 (Agreement between firm and sponsor for additional period of exemption) or 285C.403 (Certification of business firm) on or after the effective date of the school support fee rate set by the zone sponsor and the school district under section 53 of this 2023 Act.(b)
For enterprise zones designated on or after the effective date of this 2023 Act, to agreements entered into under ORS 285C.160 (Agreement between firm and sponsor for additional period of exemption) or 285C.403 (Certification of business firm) on or after the effective date of this 2023 Act.(2)
Section 48 of this 2023 Act [285C.162 (School support fee in lieu of property taxes)] and the amendments to ORS 285C.160 (Agreement between firm and sponsor for additional period of exemption) by section 46 of this 2023 Act apply to agreements entered into under ORS 285C.160 (Agreement between firm and sponsor for additional period of exemption) on or after the effective date of this 2023 Act for property tax years beginning on or after July 1, 2024.(3)
Section 51 of this 2023 Act [285C.405 (School support fee in lieu of property taxes)] and the amendments to ORS 285C.403 (Certification of business firm) (3) and (4) by section 49 of this 2023 Act apply to written agreements entered into under ORS 285C.403 (Certification of business firm) (3)(c) on or after the effective date of this 2023 Act for property tax years beginning on or after July 1, 2024.(4)
The amendments to ORS 285C.403 (Certification of business firm) (1) and (2) by section 49 of this 2023 Act apply to applications for certification submitted on or after the effective date of this 2023 Act. [2023 c.298 §55]
Source:
Section 285C.067 — Consultation with local taxing districts; school support fee rate; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors285C.html (accessed May 26, 2025).