Claiming property tax exemption or income tax credit.

  1. Law
  2. Oregon Revised Statutes
  3. Public Facilities and Finance
  4. Economic Development III
  5. Claiming property tax exemption or income tax credit.

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(1) The written agreement between the business firm and the rural enterprise zone sponsor that is required under ORS 285C.403 (3)(c) must be entered into prior to the termination of the enterprise zone under ORS 285C.245; and

(2)(a) For the purpose of the property tax exemption, the business firm must obtain certification under ORS 285C.403 on or before June 30, 2025; or

(b) For the purpose of the corporate excise or income tax credit, the business firm must obtain certification under ORS 285C.403 on or before June 30, 2018. [Formerly 285B.796; 2005 c.94 §15; 2005 c.667 §3; 2007 c.888 §2; 2009 c.913 §2; 2011 c.375 §2; 2011 c.730 §6]


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