Oregon Revised Statutes Revenue and Taxation § 317.127

(1) The Long Term Enterprise Zone Fund is established, separate and distinct from the General Fund.

(2) Amounts credited to the Long Term Enterprise Zone Fund are continuously appropriated to the Department of Revenue for the purpose of making the distributions to local taxing districts described in ORS 317.131.

(3) Amounts in the Long Term Enterprise Zone Fund remaining unexpended on June 30 of the end of a biennium are transferred to the General Fund.