(2) Reservation enterprise zones and reservation partnership zones may not be taken into account in determining the number of rural enterprise zones allowable in this state under ORS 285C.050 to 285C.250, and are not subject to numerical limitation under ORS 285C.050 to 285C.250.
(3) Exemptions and tax credits available in connection with an enterprise zone are available in connection with a reservation enterprise zone or a reservation partnership zone. In order for property within a reservation enterprise zone or a reservation partnership zone to be exempt under ORS 285C.175, the business firm and property must meet the requirements applicable to business firms and property in an enterprise zone.
(4) As used in this section, "business firm" has the meaning given that term in ORS 285C.050. [Formerly 285B.776; 2005 c.94 §11; 2009 c.743 §2; 2010 c.76 §25]