Chapter 422 Oregon Laws 2001

 

AN ACT

 

HB 2612

 

Relating to taxation; creating new provisions; amending ORS 308.440 and 309.026; and prescribing an effective date.

 

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

 

          SECTION 1. ORS 309.026 is amended to read:

          309.026. (1) The board of property tax appeals may convene on or after the first Monday in February of each year, but not later than the date necessary for the board to complete the functions of the board by April 15. The board shall meet at the courthouse or courthouse annex. If the meeting place is other than the courthouse or annex, notice of the meeting place shall be posted daily in the courthouse. The board shall continue its sessions from day to day, exclusive of legal holidays, until the functions provided in subsections (2) and (3) of this section are completed.

          (2) The board shall hear petitions for the reduction of:

          (a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (6)(a) or 308.428;

          (b) The real market value of property as of January 1 or as determined under ORS 308.146 (6)(a) or 308.428;

          (c) The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (5)(a) and 308.428; and

          (d) Corrections to value made under ORS 311.208.

          (3) The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.

          (4) The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 or 308.296.

          (5) The board shall adjourn no later than April 15.

 

          SECTION 2. The amendments to ORS 309.026 by section 1 of this 2001 Act apply to appeals made to a board of property tax appeals on or after the effective date of this 2001 Act.

 

          SECTION 3. ORS 308.440 is amended to read:

          308.440. No relief under ORS 308.146 (5) or (6) or 308.425 shall be given to any person who is convicted of arson with regard to the property for which relief is sought.

 

          SECTION 4. (1) Notwithstanding ORS 307.155, if land was used or held exclusively for cemetery or crematory purposes for the preceding tax year and has ceased to be used or held exclusively for cemetery or crematory purposes as of the assessment date for the current tax year, the land shall remain exempt, and the additional tax that would otherwise be due under ORS 307.155 (2) shall remain a potential tax liability that is not imposed, if:

          (a) As of the date the land ceases to be used or held exclusively for cemetery or crematory purposes, the land is owned or being purchased by an incorporated eleemosynary or charitable institution described in ORS 307.130 or 307.145 for use in connection with educational purposes; and

          (b) The incorporated eleemosynary or charitable institution complies with ORS 307.162.

          (2) The deferred additional tax described in subsection (1) of this section shall be collected as described in this subsection to the extent that land described in subsection (1) of this section ceases to be used by an incorporated eleemosynary or charitable institution in connection with educational purposes. The amount of additional tax to be collected shall be reduced by 10 percent for each 12-month period in which the land was owned or being purchased by an incorporated eleemosynary or charitable institution in connection with educational purposes.

          (3) For each tax year in which the additional tax continues to be deferred, but may subsequently be imposed pursuant to this section, the county assessor shall continue to enter the notation “potential additional tax liability” on the assessment and tax roll.

          (4) ORS 307.155 (3), (5) and (6) apply to any additional tax imposed under this section.

 

          SECTION 5. Section 4 of this 2001 Act applies to property owned or being purchased by an incorporated eleemosynary or charitable institution on or after January 1, 2001, and before January 1, 2011, and to property tax years beginning on or after July 1, 2001, and before July 1, 2021.

 

          SECTION 6. Section 4 of this 2001 Act is added to and made a part of ORS chapter 307.

 

          SECTION 7. 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 June 18, 2001

 

Filed in the office of Secretary of State June 18, 2001

 

Effective date October 6, 2001

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