Or. Admin. Code § 123-650-0500

Current through Register Vol. 63, No. 12, December 1, 2024
Section 123-650-0500 - Local Government Sponsorship or Consent

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.

Or. Admin. Code § 123-650-0500

OBDD 23-2010, f. & cert. ef. 6-14-10; OBDD 15-2015, f. & cert. ef. 11/12/2015; OBDD 11-2017, amend filed 11/29/2017, effective 11/29/2017

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