Chapter 199 Oregon Laws 2001

AN ACT

HB 2282

Relating to taxation; creating new provisions; amending ORS 311.812; and prescribing an effective date.

Be It Enacted by the People of the State of Oregon:

SECTION 1. Section 2 of this 2001 Act is added to and made a part of ORS 307.250 to 307.300.

SECTION 2. (1) Notwithstanding ORS 307.260, if a war veteran receives notice of certification from the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States that the war veteran has disabilities of 40 percent or more as of a date set forth in the certification, the war veteran may obtain the exemption set forth in ORS 307.250 for each tax year following the date of certified disability.

(2) A war veteran seeking to obtain an exemption under ORS 307.250 pursuant to this section must file a claim for exemption with the county assessor within six months of the date the federal government agency notifies the war veteran of the certified disability.

(3) Notwithstanding subsection (1) of this section, a war veteran may not receive an exemption under ORS 307.250 for a tax year that is more than three tax years prior to the tax year in which a claim is filed under this section.

(4) If the county assessor determines that a war veteran who has filed a claim under this section meets the requirements of ORS 307.250 for a tax year prior to the current tax year, property taxes collected on the exempt amount for the prior tax year, together with interest at the rate set forth in ORS 311.812, shall be refunded to the war veteran. Refunds shall be made from the refund reserve account established under ORS 311.807.

SECTION 3. If a war veteran received notice of certification as set forth in section 2 of this 2001 Act from the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States prior to the effective date of this 2001 Act, the war veteran may file a claim for exemption under ORS 307.250 by the later of a date that is 90 days after the effective date of this 2001 Act or the date set forth in section 2 (2) of this 2001 Act.

SECTION 4. ORS 311.812 is amended to read:

311.812. (1) Except as provided in subsection (2) of this section, no interest shall be paid upon any tax refunds made under ORS 311.806.

(2) Interest as provided in subsection (3) of this section shall be paid on the following refunds:

(a) A refund resulting from the correction under ORS 311.205 of an error made by the assessor or tax collector.

(b) Any refund ordered by the Department of Revenue if no appeal is taken or can be taken from the department’s order.

(c) Refunds ordered by the Oregon Tax Court or the Supreme Court if the order constitutes a final determination of the matter.

(d) Refunds of taxes collected against real or personal property not within the jurisdiction of the tax levying body.

(e) Refunds due to reductions in value ordered by a county board of property tax appeals where no appeal is taken.

(f) Refunds due to reductions in value made pursuant to ORS 309.115.

(g) Refunds due to a claim for a war veteran’s exemption for a prior tax year that is filed pursuant to section 2 of this 2001 Act.

(3) The interest provided by subsection (2) of this section shall be paid at the rate of one percent per month, or fraction of a month, computed from the time the tax was paid or from the time the first installment thereof was due, whichever is the later. If a discount were given at the time the taxes were paid, interest shall be computed only on the net amount of taxes to be refunded.

SECTION 5. This 2001 Act takes effect on the 91st day after the date on which the regular session of the Seventy-first Legislative Assembly adjourns sine die.

Approved by the Governor May 25, 2001

Filed in the office of Secretary of State May 25, 2001

Effective date October 6, 2001

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