71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 1610
 
                         House Bill 2028
 
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)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Provides, for property tax purposes, that lien for personal
property tax attaches on day preceding date that manufactured
structure or floating home is removed from county, sold or
otherwise transferred, if removal, sale or transfer occurs
between January 1 and July 1 of assessment year.
  Applies to manufactured structures or floating homes that are
removed, sold or transferred on or after effective date of Act.
 
                        A BILL FOR AN ACT
Relating to tax collection; creating new provisions; and amending
  ORS 311.405 and 311.410.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 311.405 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) 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) If 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 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, sale or transfer. + }
    { - (4) - }  { +  (5) + } 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.
    { - (5) - }  { +  (6) + } 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.
    { - (6) - }  { +  (7) + } Each lien, whether on real or
personal property, shall include all interest, penalties and
costs applicable by law to any of such taxes.
    { - (7)(a) - }  { +  (8)(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
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 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) + }.  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), + } 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 manufactured
structures or floating homes that are removed, sold or otherwise
transferred on or after the effective date of this 2001 Act. + }
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