Chapter 285C

285C.175

(formerly 285.597, then 285B.698)

NOTES OF DECISIONS

Prior to 1993 amendment, sale of property from one firm to another firm continuing operation of business triggered forfeiture provision. Keeter Manufacturing, Inc. v. Dept. of Rev., 13 OTR 124 (1994)

ATTY. GEN. OPINIONS: Effect of expiration of enterprise zone exemption under Article XI, sections 11 and 11a of Oregon Constitution, (1997) Vol 49, p 6

285C.180

(formerly 285.607, then 285B.713)

NOTES OF DECISIONS

In exemption for newly installed “real property machinery or equipment” term “real property” modifies both “machinery” and “equipment.” Edgewater Inn, Inc. v. Dept. of Rev., 13 OTR 117 (1994)

285C.215

(formerly 285.605, then 285B.710)

ATTY. GEN. OPINIONS: Constitutionality of hiring requirements under Enterprise Zone Act, (1995) Vol 47, p 243; effect of expiration of enterprise zone exemption under Article XI, sections 11 and 11a of Oregon Constitution, (1997) Vol 49, p 6

285C.220

(formerly 285.615, then 285B.722)

ATTY. GEN. OPINIONS: Effect of Article XI, sections 11 and 11a of Oregon Constitution, on reporting requirements, (1997) Vol 49, p 6