§ 285C.400 Definitions for ORS 285C.400 to 285C.420
§ 285C.403 Certification of business firm; fulfillment centers ineligible; application; written agreement; period of exemption; appeals
§ 285C.404 Notice to adjacent governments of potential increased infrastructure use
§ 285C.405 School support fee in lieu of property taxes; collection; delinquency; appeals
§ 285C.407 Posting of agreement terms on zone sponsors website; rules
§ 285C.408 Claiming property tax exemption or income tax credit
§ 285C.409 Property tax exemption; requirements; duration
§ 285C.412 Conditions for continued exemption
§ 285C.415 Notice to county assessor
§ 285C.420 Disqualification; exception; additional taxes

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Oregon Statutes > Chapter 285C > Long Term Tax Incentives for Rural Enterprise Zones

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Board: means the State Marine Board. See Oregon Statutes 830.005
  • Boat: means every description of watercraft, including a seaplane on the water and not in flight, used or capable of being used as a means of transportation on the water, but does not include boathouses, floating homes, air mattresses, beach and water toys or single inner tubes. See Oregon Statutes 830.005
  • Boating offense: means violation of any provision of law that is made a crime or violation under the provisions of this chapter. See Oregon Statutes 830.005
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Length: means the length of a boat measured from end to end over the deck excluding sheer. See Oregon Statutes 830.005
  • Operate: means to navigate or otherwise use a boat. See Oregon Statutes 830.005
  • Operator of a boat livery: means any person who is engaged wholly or in part in the business of chartering or renting boats to other persons. See Oregon Statutes 830.005
  • Peace officer: includes a member of the Oregon State Police, a sheriff or deputy sheriff, a city police officer, an authorized tribal police officer as defined in ORS § 181A. See Oregon Statutes 830.005
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
  • Waters of this state: means all waters within the territorial limits of this state, the marginal sea adjacent to this state and the high seas when navigated as part of a journey or ride to or from the shore of this state. See Oregon Statutes 830.005