Current through Register Vol. 63, No. 12, December 1, 2024
Under ORS 285C.162 and 285C.405, for purposes of school support
fee rates in an agreement between a business firm and the sponsor of an
enterprise zone under ORS 285C.160 and 285C.403(4), exclusively as described in
OAR 123-668-2000(1) or (2)(a):
(1)
Such an agreement must stipulate the fee rate established by the zone sponsor
and the common or union high school district that:
(a) Provides elementary and secondary
education (exclusive of community college, educational service or any other
district); and
(b) Would otherwise
receive property tax revenue on property of the firm inside the enterprise
zone.
(2) The fee rate
in conformance with OAR 123-668-4100 may be established by the sponsor and
school district, either:
(a) With zone
designation or re-designation according to OAR 123-650-5300; or
(b) At some point on or after September 24,
2023, if the enterprise zone already exists on that date, but before the
earlier of:
(A) The effective date of the
zone's termination; or
(B) January
2, 2028.
(3)
The fee rate shall be mutually established in a documentable way:
(a) Acceptable to the school district's
officials and its board, as well as governments that (co)sponsor the enterprise
zone at least in consultation with their governing bodies;
(b) Including but not limited to the
following, which may differ between or among the school district and cosponsors
of the zone:
(A) Exchange of
letters;
(B) Memorandum of
understanding;
(C) Contract between
or among the sponsor or sponsoring governments and the school district;
or
(D) Official votes or adoption
of resolutions or other instruments by respective governing bodies;
and
(c) Without
necessarily negotiating other terms or conditions, although arrangements or
plans to formalize arrangements for purposes of OAR 123-668-4200 and
123-668-4300 are advisable.
(4) Documents pursuant to subsection (3)(b)
of this rule shall at a minimum:
(a) Set and
specify the rate as a percentage;
(b) Provide context in terms of the
enterprise zone's name and the implementation of state law for school support
fees to be paid by businesses in the zone;
(c) Formally identify entities involved
through official letterhead or other means;
(d) Contain signatures of representatives or
officials for the zone sponsor and school district; and
(e) Be retained by the sponsor and district,
but they need not be transmitted to a state agency in the case of subsection
(2)(b) of this rule.
(5)
This rule applies to agreements between zone sponsors and business firms:
(a) Only if entered into on or after
September 24, 2023, under ORS 285C.160 or 285C.403(4)(b).
(b) In all enterprise zones or rural
renewable energy development (RRED) zones, but the sponsor and any relevant
school district may in the case of a:
(A) RRED
Zone, establish the fee rate at any time, regardless of paragraph (2)(b)(B) of
this rule, including but not limited to re-/designation under ORS
285C.353.
(B) Federally based
enterprise zone, reservation enterprise zone or reservation partnership zone:
(i) Establish the fee rate at any time on or
before January 1, 2008; or
(ii)
Set, reset or continue to use a previously established rate after January 1,
2028, as part of the process for re-/designation under ORS 285C.085 or
285C.306.
Statutory/Other Authority: ORS 285A.075, 285C.060(1) &
285C.067(2)
Statutes/Other Implemented: ORS 285C.067, 285C.160, 285C.162,
285C.403, 285C.405 & OrLaws 2023 ch. 298 §§53, 54 &
55
