71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
SA to A-Eng. HB 2208 (A to RC)
 
LC 1232/HB 2208-A12
 
                      SENATE AMENDMENTS TO
                   A-ENGROSSED HOUSE BILL 2208
           (INCLUDING AMENDMENTS TO RESOLVE CONFLICTS)
 
                     By COMMITTEE ON REVENUE
 
                             June 11
 
  On page 1 of the printed A-engrossed bill, line 3, before '
312.140' insert '311.706, 311.708,'.
  On page 2, line 33, after 'year' insert 'or current budget
period'.
  On page 4, delete lines 29 through 45 and insert:
  '  { +  SECTION 6. + } ORS 294.480, as amended by section 25,
chapter 135, Oregon Laws 2001 (Enrolled House Bill 2022), is
amended to read:
  ' 294.480. (1) Notwithstanding requirements as to estimates of
and limitation on expenditures, the governing body of any
municipal corporation may make a supplemental budget for the
fiscal year or budget period for which the regular budget has
been prepared under one or more of the following circumstances:
  ' (a) An occurrence or condition which had not been ascertained
at the time of the preparation of a budget for the current year
or current budget period which requires a change in financial
planning.
  ' (b) A pressing necessity which was not foreseen at the time
of the preparation of the budget for the current year or current
budget period which requires prompt action.
  ' (c) Funds were made available by another unit of federal,
state or local government and the availability of such funds
could not have been ascertained at the time of the preparation of
the budget for the current year or current budget period.
  ' (d) A request for services or facilities, the cost of which
shall be supplied by a private individual, corporation or company
or by another governmental unit and the amount of the request
could not have been accurately ascertained at the time of the
preparation of the budget for the current year or current budget
period.
  ' (e) Proceeds from the involuntary destruction, involuntary
conversion, or sale of property has necessitated the immediate
purchase, construction or acquisition of different facilities in
order to carry on the governmental operation.
  ' (f) Ad valorem property taxes are received during the fiscal
year or budget period in an amount sufficiently greater than the
amount estimated to be collected that the difference will
significantly affect the level of government operations to be
funded by those taxes as provided in the budget for the current
year or current budget period.
  '  { +  (g) A local option tax described in section 4 of this
2001 Act is certified for extension on the assessment and tax
roll under ORS 310.060 for the fiscal year or budget period in
which the local option tax measure is approved by voters. + }
  ' (2) A supplemental budget   { - shall - }  { +  may  + }not
extend beyond the end of the fiscal year or budget period during
which it is submitted.
  ' (3) When the estimated expenditures contained in a
supplemental budget for a fiscal year or budget period differ by
less than 10 percent of any one of the individual funds contained
in the regular budget for that fiscal year or budget period that
is being changed in the supplemental budget, the governing body
of the municipal corporation may adopt the supplemental budget at
a regular meeting of the governing body. Notice of such regular
meeting, including sufficient detail on revenues and
expenditures, shall be published by one or more of the methods
permitted under ORS 294.311 (35) not less than five days prior to
the meeting.  Following such meeting, the governing body shall
make additional appropriations and may thereafter make additional
expenditures as authorized by such appropriations.
  ' (4) When the estimated expenditures contained in a
supplemental budget for a fiscal year or budget period differ by
10 percent or more of any one of the individual funds contained
in the regular budget for that fiscal year or budget period that
is being changed in the supplemental budget, the supplemental
budget, or a summary thereof, shall be published, or, in counties
having a tax supervising and conservation commission, shall be
submitted to the tax supervising and conservation commission
within the county.  The governing body, or, where applicable, the
tax supervising and conservation commission shall then hold a
public hearing on the supplemental budget. Publication of the
budget and notice of the hearing shall be given in the manner
provided in ORS 294.421.  Following such hearing, the governing
body shall make additional appropriations and may thereafter make
additional expenditures as authorized by such appropriations.
  ' (5)  { + Except as provided in section 4 of this 2001
Act, + } the making of a supplemental budget   { - shall - }
 { +  does + } not authorize the governing body to increase the
municipal corporation's total ad valorem property taxes above the
amount or rate published with the  { +  regular + } budget and
certified to the assessor under ORS 310.060  { + in conjunction
with the regular budget + } for the fiscal year or for each
fiscal year of the budget period to which the supplemental budget
applies.'.
  On page 5, delete lines 1 through 33.
  On page 16, after line 7, insert:
  '  { +  SECTION 30. + } ORS 311.706 is amended to read:
  ' 311.706. (1) In order to qualify for deferral of payment of
special assessment for local improvement amounts under ORS
311.702 to 311.735, the taxpayer or, in the case of two or more
individuals filing a claim jointly, each filing the claim for
deferral and the homestead with respect to which the claim is
filed must meet the following requirements at the time the claim
for deferral is filed and thereafter so long as payment of the
amount of special assessment for local improvement is deferred:
  ' (a) The taxpayer filing the claim for deferral must be 62
years of age or older.
  ' (b) The taxpayer filing the claim, by himself or herself or
together with his or her spouse, must own the fee simple estate
or be purchasing the fee simple estate under a recorded
instrument of sale.
  ' (c) The property with respect to which the claim is filed
must be the homestead of the taxpayer who files the claim for
deferral, except for a taxpayer required to be absent from the
homestead by reason of health.
  ' (d) If the taxpayer is delinquent in payment of the special
assessment for local improvement or any installments thereof, the
homestead must not have yet been sold at foreclosure sale.
  ' (e) The household income, as defined in ORS 310.630, of the
taxpayer filing the claim must have been   { - $17,500 - }  { +
$32,000 + } or less for the calendar year immediately preceding
the calendar year in which the claim for deferral of special
assessment for local improvement installment amounts is filed.
  ' (f) There must be no prohibition to the deferral of special
assessments contained in any provision of federal law, rule or
regulation applicable to a mortgage, trust deed, land sale
contract or conditional sale contract for which the homestead is
security.
  ' (2) If a trustee of an inter vivos trust which was created by
and is revocable by a taxpayer, who is both the trustor and
beneficiary of the trust and who is otherwise qualified to obtain
a deferral of special assessment for local improvement under ORS
311.702 to 311.735 owns the fee simple estate under a recorded
instrument of sale, the trustee may act for the taxpayer in
complying with the provisions of ORS 311.702 to 311.735.
  ' (3) Nothing in this section shall be construed to require a
spouse of a taxpayer to file a claim jointly with the taxpayer
even though the spouse may be eligible to claim the deferral
jointly with the taxpayer.
  ' (4) Nothing in this section shall be construed to disqualify
a taxpayer otherwise qualifying for deferral if the spouse of the
taxpayer is less than 62 years of age or if the spouse does not
own, or is not purchasing under a recorded instrument of sale, a
fee simple estate in the homestead.
  ' (5) Subject to ORS 311.729, when a taxpayer exercises the
election to claim the deferral under ORS 311.704, it shall have
the effect of:
  ' (a) Deferring payment of the amount of special assessment for
local improvements deferred pursuant to the claim until the
special assessment for local improvements become delinquent under
ORS 311.718.
  ' (b) Continuing the deferral of payment by the taxpayer of any
special assessment for local improvements deferred under ORS
311.702 to 311.735 for previous years which have not become
delinquent under ORS 311.718.
  '  { +  (6)(a) For each tax year beginning on or after July 1,
2002, the Department of Revenue shall recompute the maximum
household income that may be incurred under an allowable claim
for deferral under subsection (1)(e) of this section. The
computation shall be as follows:
  ' (A) Divide the average U.S. City Average Consumer Price Index
for the first six months of the current calendar year by the
average U.S. City Average Consumer Price Index for the first six
months of 2001.
  ' (B) Recompute the maximum household income by multiplying
$32,000 by the appropriate indexing factor determined as provided
in subparagraph (A) of this paragraph.
  ' (b) As used in this section, 'U.S. City Average Consumer
Price Index' means the U.S. City Average Consumer Price Index for
All Urban Consumers (All Items) as published by the Bureau of
Labor Statistics of the United States Department of Labor.
  ' (c) If any change in the maximum household income determined
under paragraph (a) of this subsection is not a multiple of $500,
the increase shall be rounded to the nearest multiple of
$500. + }
  '  { +  SECTION 31. + } ORS 311.708 is amended to read:
  ' 311.708. (1) A claim for deferral under ORS 311.704 shall be
in writing on a form prescribed by the Department of Revenue and
shall:
  ' (a) Describe the homestead.
  ' (b) Recite facts establishing the eligibility for the
deferral under the provisions of ORS 311.702 to 311.735 including
facts that establish that the household income as defined in ORS
310.630 of the taxpayer, or in the case of two or more taxpayers
claiming the deferral jointly, was less than   { - $17,500 - }
 { +  the amount required under ORS 311.706 + } for the calendar
year immediately preceding the calendar year in which the claim
is filed.
  ' (c) Have attached any documentary proof required by the
department to show that the requirements of ORS 311.702 to
311.735 have been met.
  ' (2) There shall be annexed to the claim a statement verified
by a written declaration of the applicant making the claim to the
effect that the statements contained in the claim are true.
  ' (3) The claim shall incorporate the terms or have annexed
thereto a certified copy of the agreement for payment of the
special assessment for local improvement in installments. The
claim shall be filed on or after October 1 and before December 1
of the calendar year in which the deferral is first claimed.
  ' (4) Any person aggrieved by the denial of a claim for
deferral of special assessments for local improvements or
disqualification from deferral of special assessments for local
improvements may appeal in the manner provided by ORS 305.404 to
305.560.
  '  { +  SECTION 32. + }  { + The amendments to ORS 311.706 and
311.708 by sections 30 and 31 of this 2001 Act apply to tax years
beginning on or after July 1, 2002. + } ' .
  In line 8, delete '30' and insert '33'.
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