Current through Register Vol. 63, No. 9, September 1, 2024
For purposes of enterprise zone designations, re-designations
or boundary changes:
(1) The zone
shall be sponsored by, and only by, the governing body of every city, port or
county, in whose territory the zone is located, with the following exceptions:
(a) A
port need not cosponsor a
zone, if both of the following are true:
(A)
The zone is located inside the territory of a sponsoring city, county or two or
more such jurisdictions; and
(B)
The port granted consent for the zone to exist in its territory through a
resolution adopted by the port's governing body.
(b) A
county need not cosponsor
a zone, if:
(A) The zone is located
completely in the incorporated territory of the city or cities that sponsor(s)
the zone;
(B) The county has
consented to the zone in its territory for sponsorship by a port through a
resolution adopted by the governing body of the county; or
(C) The county granted consent for the zone
in its unincorporated territory through a resolution adopted by the governing
body of the county, and the only unincorporated territory inside the zone lies
within the urban growth area (UGA) between the corporate limits and the urban
growth boundary (UGB) of a city that sponsors the zone. (Inside a regional or
metropolitan urban growth boundary, any such UGA must be subject to annexation
by the sponsoring city)
(c) A
city need not cosponsor a
zone, if all of the following are true:
(A)
The zone is located inside the territory of a sponsoring county or of a
sponsoring port;
(B) The city
granted consent for the zone to exist in its territory through a resolution
adopted by the city's governing body based on port/county sponsorship;
and
(C) Less than the zone's entire
area lies within less than the entire incorporated territory of the
city.
(2)
City/county/port sponsorship or consent is permissible in combinations not
specifically described by section (1) of this rule.
(3) Resolutions by the governing body of a
city, port or county for purposes of consent need simply identify the
enterprise zone, and that its containing territory inside the city, port or
county is acceptable, supported or the like.
(4) Under ORS
285C.068 a port may become a
cosponsor of an existing zone that contains parts of the port district, at any
time, by adopting a resolution with applicable elements of OAR
123-650-4800(2) and submitting an executed copy of it to the
Department with consent resolutions from all existing cosponsors.
(5) If a city annexes into its jurisdiction
any area of an existing zone, of which the city is not a sponsor, or to which
the city has not consented:
(a) The tax
exemptions under ORS 285C.175 of authorized or
qualified business firms in the annexed area shall continue unaffected,
enjoying the same protection under relevant provisions of law and this chapter
of administrative rules for location in a terminated enterprise zone.
(b) An eligible business firm proposing an
investment in qualified property at a location in the annexed area of the zone
may be authorized on a contingent basis, such that the firm may neither qualify
nor receive a property tax exemption on such property unless and until such
time as either the city:
(A) Consents by
resolution of the city's governing body that the zone as it currently exists
may contain areas that have or may be annexed; or
(B) Becomes a new cosponsor of the zone by
resolutions adopted by the city and the zone sponsor and submitted to the
Department, in accordance with applicable elements of OAR
123-650-4800(2)
and 123-650-4900.
Statutory/Other Authority: ORS
285A.075,
285C.060(1)
& 285C.066
Statutes/Other Implemented: ORS
285C.050,
285C.065,
285C.066,
285C.068,
285C.115 &
285C.250
