71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
House Bill 2027
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of House Interim Revenue
Committee for Oregon Association of County Tax Collectors)
CHAPTER ................
AN ACT
Relating to tax collection; creating new provisions; and amending
ORS 311.370, 311.405 and 311.410.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 311.405, as amended by section 1, chapter 42,
Oregon Laws 2001 (Enrolled House Bill 2028), is amended to read:
311.405. (1) All ad valorem property taxes lawfully imposed or
levied on real or personal property are liens on such real and
personal property, respectively. Such taxes include delinquent
taxes on personal property made a lien on real property, and ad
valorem property taxes on real or personal property added to an
assessment or tax roll pursuant to ORS 311.216 to 311.232.
(2) Taxes on real property shall be a lien thereon from and
including July 1 of the year in which they are levied until paid
and, except as otherwise specifically provided by law, such lien
shall not be voided or impaired.
(3)(a) Taxes on personal property shall be a lien:
(A) On any and all of the particular personal property assessed
and on any and all of the personal property assessed as the same
category, as disclosed by the property tax return and assessment
list; and
(B) For purposes of distraint, on any and all of the taxable
personal property owned by or in the possession or control of the
person assessed.
(b) The liens for taxes on personal property shall attach on
and after July 1 of the year of assessment and shall continue
until the taxes are paid, except as provided in subsection
(4) { + or (5) + } of this section and ORS 311.410.
(c) Notwithstanding paragraph (a) of this subsection, if
possession of personal property that is subject to a perfected
security interest is taken by a secured party on default, the
lien for taxes on the property shall be limited to the taxes on
the particular property and not the taxes on any other property
of the debtor.
(4)(a) If a manufactured structure or floating home is removed
from the county in which it is assessed to another county in this
state on or after January 1 and before July 1 of the assessment
year, taxes on the manufactured structure or floating home shall
be a lien on the manufactured structure or floating home that
attaches as of the day preceding the date of removal.
Enrolled House Bill 2027 (HB 2027-A) Page 1
(b) If a manufactured structure or floating home is removed
from the county in which it is assessed to a location that is
outside this state on or after January 1 and before July 1 of the
assessment year, the manufactured structure or floating home
shall be removed from the assessment and tax roll for the
corresponding tax year beginning July 1.
{ + (c) The taxes arising from a lien under this subsection
may be paid to the tax collector prior to the completion of the
next general property tax roll, pursuant to ORS 311.370. + }
{ - (c) - } { + (d) + } As used in this subsection, 'taxes'
means the amount computed using the assessed value then on the
assessment and tax roll for the manufactured structure or
floating home or the value that next would be used on the
assessment and tax roll, if known at the time the lien is
created, and the assessor's best estimate of taxes, special
assessments, fees and other charges for the tax year that
corresponds to the assessment year in which the removal occurs.
{ + (5)(a) If taxable personal property, other than a
manufactured structure or floating home, is removed from the
county in which it is assessed, or is sold or otherwise
transferred to another owner, on or after January 1 and before
July 1 of the assessment year, taxes on the removed, sold or
transferred personal property shall be a lien on the personal
property described in subsection (3)(a)(A) of this section that
attaches as of the day preceding the date of removal, sale or
transfer.
(b) The taxes arising from a lien under this subsection may be
paid to the tax collector prior to the completion of the next
general property tax roll, pursuant to ORS 311.370. + }
{ - (5) - } { + (6) + } Where real or personal property is
omitted from the assessment or tax roll prepared as of January 1
of the current tax year and notice is given pursuant to ORS
311.216 to 311.232 during such year and the property subsequently
is added to such roll pursuant to ORS 311.216 to 311.232, the
taxes shall be a lien on such property and on other property at
the same time and in the same manner as taxes became liens on the
taxable property not so omitted from the roll.
{ - (6) - } { + (7) + } Taxes on real and personal property
omitted from an assessment or tax roll prepared as of the
assessment date of a prior calendar or tax year and added to such
roll pursuant to ORS 311.216 to 311.232, shall be a lien on such
property from and including the date the addition or correction
is made on such roll. Where the omitted property consists of any
building, structure or improvement which has been severed or
removed from the land, the taxes on such property also shall be a
lien against the land. Where the property omitted is personal
property, the taxes also shall be a lien on any and all of the
taxable personal property of the person assessed from such date
of addition or correction. However, no taxes shall become a lien
on real or personal property under this subsection where the
property was transferred to a bona fide purchaser as defined in
ORS 311.235 after the assessment date for such prior tax year and
prior to the lien date provided for hereunder.
{ - (7) - } { + (8) + } Each lien, whether on real or
personal property, shall include all interest, penalties and
costs applicable by law to any of such taxes.
{ - (8)(a) - } { + (9)(a) + } Except as provided in
paragraph (b) of this subsection, the liens for ad valorem taxes,
including and not limited to the general lien provided by
subsection (3)(a)(B) of this section, created under this section
Enrolled House Bill 2027 (HB 2027-A) Page 2
are superior to, have priority over and shall be fully satisfied
before all other liens, judgments, mortgages, security interests
or encumbrances on the property without regard to date of
creation, filing or recording.
(b) If it becomes necessary to charge personal property taxes
against real property under ORS 311.645, if the county obtains a
judgment under ORS 311.455 or records a warrant under ORS
311.625, or if in any other manner personal property taxes are
made a lien against real property, any judgment, mortgage or
other lien or encumbrance on the real property that is placed of
record prior to the date the personal property tax becomes a lien
on the real property has priority over the personal property tax
lien.
SECTION 2. ORS 311.410, as amended by section 2, chapter 42,
Oregon Laws 2001 (Enrolled House Bill 2028), is amended to read:
311.410. (1) Real property or personal property which is
subject to taxation on July 1 shall remain taxable and taxes
levied thereon for the ensuing tax year shall become due and
payable, notwithstanding any subsequent transfer of the property
to an exempt ownership or use. Taxes that are unpaid as of the
termination of a lease, lease purchase agreement or other
instrument resulting in the taxation of the property shall remain
a lien on the property as of the day prior to the termination of
the lease, lease purchase agreement or other instrument. Real or
personal property exempt from taxation on July 1 shall remain
exempt for the ensuing tax year, notwithstanding any transfer
within such year to a taxable ownership or use.
(2) No sale or transfer of personal property or any part
thereof shall affect the lien under ORS 311.405
(3)(a)(A) { + , + } { - or - } (4) { + or (5) + }. Taxes on
personal property transferred from a tax exempt to a taxable
ownership or use shall be a lien on any and all of the personal
property assessed to the person and on any and all of the taxable
personal property of the person assessed from and including the
date of transfer until paid. Such liens shall be in all other
respects subject to the provisions of this section and ORS
311.405 relating to liens on personal property.
(3) Notwithstanding ORS 311.405 (4) { + or (5) + }, real or
personal property is exempt if it is transferred or changed from
a taxable to an exempt ownership or use at any time before July 1
of any year. However, if such property is exempted under any
provision of ORS 307.010 to 307.691, which requires the filing of
a claim for exemption, the transfer shall not operate to render
such property exempt from taxation for the ensuing tax year
unless the required claim for exemption is filed on or before the
date specified in the applicable statute or within 30 days after
the date of acquisition or, if relevant under the applicable
exemption statute, the change of use of the property, whichever
is later. This section is not intended to limit other statutes
that prescribe filing dates for claiming an exemption.
(4) Real property which is the subject of eminent domain
proceedings instituted by a public body shall, for the purposes
of this section, be deemed to have been transferred as of the
date of payment therefor, the date of entry into possession by
the public body or the date of entry of judgment in such
proceedings, whichever is earlier.
SECTION 3. { + The amendments to ORS 311.405 and 311.410 by
sections 1 and 2 of this 2001 Act apply to taxable personal
property that is removed, sold or otherwise transferred on or
after the effective date of this 2001 Act. + }
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SECTION 4. ORS 311.370 is amended to read:
311.370. (1)(a) For all taxes, penalties and other charges
collected by the tax collector under, including, but not limited
to, ORS 92.095, 100.110, 308.260, 308.865, 308A.119, 308A.324,
308A.700 to 308A.733, 311.165, { + 311.405 (4) or (5), + }
311.415, 311.465, 354.690, 358.525 and 454.225, the tax collector
shall issue receipts similar in form to the receipts issued on
payment of taxes regularly charged on the tax roll.
(b) The assessor shall enter all assessments of property to
which paragraph (a) of this subsection applies in the assessment
roll and shall make proper entries showing the extension of the
taxes in the usual manner and as though no payment to the tax
collector had been made.
(2) Upon receipt thereof, the tax collector shall deposit with
the county treasurer all money collected by the tax collector
under subsection (1) of this section. The county treasurer shall
issue to the tax collector duplicate receipts for the money and
shall hold it in a special account in the name of the tax
collector.
(3) Upon delivery of the assessment roll pursuant to ORS
311.115, the tax collector shall post the payments evidenced by
the receipts, and the amount of any underpayment or overpayment.
The tax collector shall then make a statement to the county
treasurer which shall specify the amount to be retained in the
special account to make the refunds required under subsection
(4)(b) of this section. The tax collector shall dispose of the
balance in the special account in the same manner as other tax
payments.
(4) Any sum collected by the tax collector which is in excess
of the amount extended on the tax roll as provided in subsection
(1)(b) of this section shall be disposed of by the tax collector
as follows:
(a) Any excess under $5 shall be paid to the districts in which
the taxed property is located in the same manner as interest on
taxes is paid to such districts.
(b) Any excess of $5 or over shall be refunded to the taxpayer
by the county treasurer upon receiving instructions for doing so
from the tax collector. If an amount remains that cannot be
refunded by June 30 of the next calendar year, the tax collector
shall instruct the treasurer to distribute the moneys to the
taxing districts in the same manner as the excesses are
distributed under paragraph (a) of this subsection.
(5) If a sum less than the tax charged on the tax roll has been
collected, the deficiency shall be canceled by the tax collector
if such sum is $5 or less, and the tax collector shall note upon
the tax roll opposite the appropriate account, 'Tax deficiency
canceled pursuant to ORS 311.370.' Otherwise, the deficiency
shall be collected as provided by law.
(6) If an appeal which is perfected under ORS 311.467 for taxes
collected under ORS 311.465 results in a refund under ORS
311.806, the reimbursement for the refund to the unsegregated tax
collections account shall be made from the account provided for
in subsection (2) of this section.
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Enrolled House Bill 2027 (HB 2027-A) Page 4
Passed by House March 15, 2001
Repassed by House May 15, 2001
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate May 11, 2001
...........................................................
President of Senate
Enrolled House Bill 2027 (HB 2027-A) Page 5
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2001
...........................................................
Secretary of State
Enrolled House Bill 2027 (HB 2027-A) Page 6