71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
House Bill 2208
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor John A. Kitzhaber,
M.D., for Department of Revenue)
CHAPTER ................
AN ACT
Relating to taxation; creating new provisions; amending ORS
294.435, 294.480, 307.242, 307.244, 307.325, 307.400, 310.060,
310.692, 311.370, 311.645, 311.668, 311.676, 311.706, 311.708,
312.140 and 609.100 and section 2, chapter 266, Oregon Laws
1993; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 311.645 is amended to read:
311.645. (1) Whenever, after delinquency, in the opinion of the
tax collector, it becomes necessary to charge taxes on personal
property against real property in order that the personal
property taxes may be collected, the tax collector shall select
for the purpose some particular tract or lots of real property
owned by the person, firm, corporation or association owing the
personal property taxes and shall note on the tax roll opposite
the tract or lots selected the taxes on the personal property.
Thereafter, { - such - } { + the + } personal property taxes
shall be a lien on the real property selected and shall be
enforced in the same manner as other tax liens on real property.
The notation of the lien { - on the tax roll - } , with the
date thereof { - and the initials of the officer making the
notation - } , shall be entered { - by writing the notation,
date and initials with ink - } { + on the tax roll + }. Unless
the notation { - , date and initials - } { + and date + } are
{ - so - } entered { + on the roll, + } the lien shall be of
no force or effect.
(2) Subsection (1) of this section shall not be applicable to
real property as to which all of the following conditions exist:
(a) The property is owned as tenants by the entirety by a
member of a partnership and the spouse of the member who is not a
member of the partnership.
(b) The property is used as the personal residence of the
spouse.
(c) The partner contributed no part of the consideration in the
transaction which vested an ownership interest in the spouse.
(d) The delinquent personal property taxes for which a lien is
sought under subsection (1) of this section are the taxes of the
partnership and not of the spouse.
(3) Any lien upon real property described in subsection (2) of
this section is void and of no effect.
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(4) Any lien upon property described in subsection (2) of this
section existing on August 22, 1969, or which may hereinafter be
imposed, shall be extinguished, set aside and held for naught
upon the verified petition of the spouse to the county
commissioners and proof by the spouse of the requirements
described in subsection (2) of this section. Upon approval of the
petition, the county commissioners shall order the necessary
correction to be made in the tax rolls.
SECTION 2. ORS 312.140 is amended to read:
312.140. (1) A mortgagee or other holder of a recorded lien on
real property may file with the tax collector a request that
notice of any foreclosure list including { - such - }
{ + the + } real property be given to { - such - }
{ + the + } mortgagee or other lienholder. The request shall
contain the name and address of the person filing it, the
description of the property and the name of the owner or reputed
owner thereof, and the date of expiration of the mortgage or
lien. Notice need not be given after expiration of the mortgage
or lien, unless a further request therefor is filed. If the
mortgagee or lienholder furnishes a duplicate form of request for
the notice, the tax collector shall certify thereon to the filing
and return the duplicate to the person making the request.
(2) Whenever any property described in the request for notice
is included in a foreclosure list, the tax collector shall send
by registered mail or by certified mail with return receipt
written notice thereof to the mortgagee or other lienholder. At
the time of mailing the notice the tax collector shall note that
fact { - in ink - } in the latest tax roll opposite the
description of the property. The notation in the tax roll is
prima facie evidence that the notice was mailed. Where the same
mortgagee or lienholder has filed requests for notices on two or
more properties included in a foreclosure list, one general
notice may be issued covering all such properties.
SECTION 3. { + Section 4 of this 2001 Act is added to and made
a part of ORS 294.305 to 294.565. + }
SECTION 4. { + (1) Following the adoption of a budget under
ORS 294.435 that does not include revenue from a proposed local
option tax, if a municipal corporation places a local option tax
measure on the ballot for an election held in September and the
electors of the municipal corporation approve the measure, in
order to impose the local option tax during the current fiscal
year or current budget period the governing body of the municipal
corporation must:
(a) Adopt an ordinance or resolution to determine, make and
declare the local option tax and to categorize the local option
tax amount or rate as provided in ORS 310.060;
(b) Receive from the assessor of the county in which the
municipal corporation is located (or, if the municipal
corporation is located in more than one county, from the assessor
of each county in which the municipal corporation is located)
written approval to file a supplemental notice of property tax as
described in ORS 310.060 (9); and
(c) File with the assessor of the county in which the municipal
corporation is located (or, if the municipal corporation is
located in more than one county, with the assessor of each county
in which the municipal corporation is located) two copies of the
ordinance or resolution described in paragraph (a) of this
subsection, two copies of the supplemental notice of property tax
required under ORS 310.060 and two copies of the approved local
option tax measure.
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(2) Funds raised by a local option tax described in this
section may not be expended by the municipal corporation unless
the municipal corporation has adopted a supplemental budget in
accordance with ORS 294.480. Funds may be expended only in
accordance with the supplemental budget so adopted.
(3) As soon as received, the county assessor shall forward one
copy of each of the documents described in subsection (1)(c) of
this section to the Department of Revenue. + }
SECTION 5. ORS 294.435 is amended to read:
294.435. (1) After the public hearing provided for in ORS
294.430 (1) has been held, the governing body shall enact the
proper ordinances or resolutions to adopt the budget, to make the
appropriations, to determine, make and declare the ad valorem
property tax amount or rate to be certified to the assessor for
the ensuing year and to itemize and categorize the ad valorem
property tax amount or rate as provided in ORS 310.060.
Consideration shall be given to matters discussed at the public
hearing. The budget estimates and proposed ad valorem property
tax amount or rate as shown in the budget document may be amended
prior to adoption and may also be amended by the governing body
following adoption if such amendments are adopted prior to the
commencement of the fiscal year to which the budget relates.
However, the amount of estimated expenditures for each fund
{ - shall - } { + may + } not be increased by more than
$5,000 or 10 percent of the estimated expenditures, whichever is
greater, and the amount or rate of the total ad valorem property
taxes to be certified by the municipal corporation to the
assessor { - shall - } { + may + } not exceed the amount
approved by the budget committee { - , - } { + :
(a) + } Unless the amended budget document is republished as
provided by ORS 294.416 or 294.418 and 294.421 for the original
budget and another public hearing is held as provided by ORS
294.430 (1) { + ; or
(b) Except to the extent ad valorem property taxes may be
increased pursuant to section 4 of this 2001 Act + }.
(2) After the public hearing provided for in ORS 294.430 (2) or
(3) has been held and the certification of the tax supervising
and conservation commission received, if such certification is
required, the governing body shall enact the proper ordinances or
resolutions to adopt the budget, to make the appropriations, to
determine, make and declare the ad valorem property tax amount or
rate and to itemize and categorize the ad valorem property tax
amount or rate as provided in ORS 310.060. Consideration shall be
given any orders, recommendations or objections made by the tax
supervising and conservation commission in accordance with law.
The action taken on each order, recommendation or objection after
such consideration by the governing body, with the reasons for
such action, shall be included in the ordinance or resolution
adopting the budget. A certified copy of the ordinance or
resolution shall be sent to the commission within 15 days after
the date the ordinance or resolution is adopted. The budget
estimates, appropriations and ad valorem property tax amount or
rate as shown in the budget document may be amended prior to
adoption and may also be amended by the governing body following
adoption if such amendments are adopted prior to the commencement
of the fiscal year to which the budget relates. However, the
amount of estimated expenditures for each fund { - shall - }
{ + may + } not be increased by more than $5,000 or 10 percent
of the estimated expenditures, whichever is greater, and the
amount or rate of the total ad valorem property taxes to be
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certified by the municipal corporation to the assessor
{ - shall - } { + may + } not exceed the amount shown in the
budget document at the time of the budget hearing { - , - }
{ + :
(a) + } Unless the amended budget document is resubmitted to
the tax supervising and conservation commission for another
public hearing, and for recommendations or objections of that
body { + ; or
(b) Except to the extent ad valorem property taxes may be
increased pursuant to section 4 of this 2001 Act + }.
(3) The appropriations required by subsections (1) and (2) of
this section shall, as a minimum, contain one amount for each
organizational unit or program of each fund. In addition,
separate amounts shall be appropriated in each fund for debt
service, special payments, interfund revenue transfers, capital
outlay, operating expenses which cannot be allocated to an
organizational unit or program and operating contingencies. If
the governing body so desires, it may appropriate separate
amounts for activities within an organizational unit or program.
For those municipal corporations where the term 'organizational
unit' has no application, the appropriations shall contain
separate amounts for personal services, materials and services,
capital outlay, debt service, special payments, interfund revenue
transfers and operating contingency for each fund.
(4) Thereafter no greater expenditure, or encumbrance if
encumbrance accounting is used, of public money shall be made for
any specific purpose other than the amount appropriated therefor
except as provided in ORS 294.326, 294.440, 294.450 and 294.480.
(5) The determination of the amount or rate of ad valorem
property taxes to be certified shall be entered in the proper
records of the governing body. { + Except as provided in section
4 of this 2001 Act, + }no greater tax than that so entered upon
the record shall be certified by the municipal corporation
proposing the tax for the purpose or purposes indicated.
(6) Nothing contained in this section shall preclude a
governing body during the fiscal year by appropriate ordinance or
resolution, after public hearing, from adjusting budgeted
resources and reducing appropriations to reflect a decrease in
available resources.
(7)(a) The governing body shall determine, make and declare ad
valorem property taxes under subsections (1) and (2) of this
section as a rate per $1,000 of assessed value if the taxes are
operating taxes or rate-based local option taxes as a rate per
$1,000 of assessed value.
(b) The governing body shall determine, make and declare ad
valorem property taxes under subsections (1) and (2) of this
section as an amount if the taxes are being certified as
amount-based local option taxes, to pay principal and interest on
exempt bonded indebtedness or to pay other government obligations
described in section 11 (5), Article XI of the Oregon
Constitution.
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
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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.
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(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.
SECTION 7. ORS 310.060 is amended to read:
310.060. (1) Not later than July 15 of each year, every city,
school district or other public corporation authorized to levy or
impose a tax on property shall file a written notice certifying
the ad valorem property tax rate or the estimated amount of ad
valorem property taxes to be imposed by the taxing district and
any other taxes on property imposed by the taxing district on
property subject to ad valorem property taxation that are
required or authorized to be placed on the assessment and tax
roll for the current fiscal year. The notice shall be accompanied
by { - a copy - } { + two copies + } of a lawfully adopted
ordinance or resolution that categorizes the tax, fee, charge,
assessment or toll as subject to or not subject to the limits of
section 11b, Article XI of the Oregon Constitution, identified by
the categories set forth in ORS 310.150.
(2) For any ad valorem property taxes levied by the taxing
district, the notice shall state as separate items:
(a) The taxing district's rate of ad valorem property taxation
that is within the permanent rate limitation imposed by section
11 (3), Article XI of the Oregon Constitution, or within the
statutory rate limit determined in ORS 310.236 (4)(b) or 310.237,
if applicable;
(b) The total rate or amount of the taxing district's local
option taxes imposed pursuant to ORS 280.040 to 280.145 that have
a term of five years or less and that are not for capital
projects;
(c) The total amount of the taxing district's local option
taxes that are for capital projects;
(d) The total amount levied for the payment of bonded
indebtedness or interest thereon that is not subject to
limitation under section 11 (11) or section 11b, Article XI of
the Oregon Constitution; and
(e) The total amount levied that is subject to section 11b,
Article XI of the Oregon Constitution, but that is not subject to
the permanent ad valorem property tax rate limit described in
section 11 (3), Article XI of the Oregon Constitution, because
the amount levied is to be used to repay:
(A) Principal and interest for any bond issued before December
5, 1996, and secured by a pledge or explicit commitment of ad
valorem property taxes or a covenant to levy or collect ad
valorem property taxes;
(B) Principal and interest for any other formal, written
borrowing of moneys executed before December 5, 1996, for which
ad valorem property tax revenues have been pledged or explicitly
committed, or that are secured by a covenant to levy or collect
ad valorem property taxes;
(C) Principal and interest for any bond issued to refund an
obligation described in subparagraph (A) or (B) of this
paragraph; or
(D) Local government pension and disability plan obligations
that commit ad valorem property taxes.
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(3)(a) The notice shall also list each rate or amount subject
to the limits of section 11b, Article XI of the Oregon
Constitution, identified by the categories set forth in ORS
310.150.
(b) If an item described in subsection (2) of this section is
allocable to more than one category described in ORS 310.150, the
notice shall list separately the portion of each item allocable
to each category.
(4) For any other taxes on property imposed by the taxing
district, the notice shall state:
(a) The total amount of money to be raised by each other tax,
in the aggregate or on a property by property basis, as
appropriate.
(b) Each amount that is subject to the limits of section 11b,
Article XI of the Oregon Constitution, identified by the
categories set forth in ORS 310.150.
(5) For any district authorized by law to place any other fees,
charges, assessments or tolls on the assessment and tax roll, the
notice shall state the total amount of money to be raised on a
property by property basis.
(6) In addition to the notice required under subsection (1) of
this section, any taxing district that is subject to the Local
Budget Law shall also provide the documents required by ORS
294.555 (2).
(7) Not later than July 15 of each year, the taxing district
shall give the notice and documents described in this section to
the assessor of the county in which the principal office of the
taxing district is located and, if the taxing district is located
in more than one county, to the assessor of each county in which
any part of the taxing district is located. Not later than
September 30 of each year, the taxing district shall provide a
complete copy of the budget document to the clerk of the county
in which the principal office of the taxing district is located
and, if the taxing district is located in more than one county,
to the clerk of each county in which any part of the taxing
district is located.
(8) The Department of Revenue shall prescribe the form of
notice required by this section. All amounts shall be stated in
dollars and cents or ad valorem property tax rates in dollars and
cents per thousand dollars of assessed value, as required by law.
If the notice is given to the assessor and the clerk of more than
one county, a copy of each other such notice given shall
accompany every notice given. Upon the giving of the notice,
every school district located in a county to which ORS 334.350 to
334.400 apply immediately shall supply a copy thereof to the
school superintendent of the county wherein the district is
located. Immediately upon receipt thereof every such notice and
copy shall be filed in the office of the receiving officer.
(9) For good and sufficient reason, the county assessor may
extend the time for the giving of the notice or correcting an
erroneous certification for the current year up to but not later
than October 1 as the county assessor considers reasonable.
SECTION 8. { + Section 4 of this 2001 Act and the amendments
to ORS 294.435, 294.480 and 310.060 by sections 5 to 7 of this
2001 Act apply to fiscal years and tax years beginning on or
after July 1, 2002. + }
SECTION 9. 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,
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308A.700 to 308A.733, 311.165, 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
{ + direct the county treasurer to transfer + } { - dispose
of - } the balance in the special account { - in the same
manner as other tax payments - } { + to the unsegregated tax
collections account described in ORS 311.385 + }.
(4) Any sum collected by the tax collector { - which is in
excess of - } { + that exceeds + } the amount extended on the
tax roll as provided in subsection (1)(b) of this section { + by
$5 or more + } { - 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 - } { +
transfer the amount to the unsegregated tax collections account
described in ORS 311.385 + }.
(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 - } { + that + } 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.
SECTION 10. { + The amendments to ORS 311.370 by section 9 of
this 2001 Act apply to tax years beginning on or after July 1,
2002. + }
SECTION 11. ORS 307.325 is amended to read:
307.325. (1) The items of personal property described in
subsection (2) of this section which, on the assessment date, are
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owned and in the actual or constructive possession of the farmer
who produced them or who has procured them for use or consumption
in the farm operations of the farmer, shall be exempt from
taxation.
(2) The items referred to in subsection (1) of this section are
as follows:
(a) Grain.
(b) Seed.
(c) Hay.
(d) Fruit.
(e) Vegetables.
(f) Nuts.
(g) Hops.
(h) Wool.
(i) Fish.
(j) Poultry { - held primarily for sale for human
consumption - } .
(k) Butter, cheese and evaporated, condensed or concentrated
milk.
(L) Mint.
(m) Bivalve mollusks.
{ + (n) Livestock.
(o) Fur-bearing animals.
(p) Bees. + }
SECTION 12. ORS 307.400 is amended to read:
307.400. { - (1) Livestock, poultry, fur-bearing animals and
bees are exempt from ad valorem taxation. - }
{ - (2) All inventory shall be exempt from ad valorem
taxation. - }
{ - (3) As used in subsection (2) of this section, 'inventory
' means the following tangible personal property: - }
{ - (a) Farm machinery and equipment used primarily in the
preparation of land, planting, raising, cultivating, irrigating,
harvesting or placing in storage of farm crops; or - }
{ - (b) Farm machinery and equipment used primarily for the
purpose of feeding, breeding, management and sale of, or the
produce of, livestock, poultry, fur-bearing animals or bees or
for dairying and the sale of dairy products; or - }
{ - (c) Farm machinery and equipment used primarily in any
other agricultural or horticultural use or animal husbandry or
any combination thereof; or - }
{ - (d) Items of tangible personal property, including but
not limited to, tools, machinery and equipment, owned by or in
the possession or under the control of the taxpayer that are used
by the taxpayer predominantly in the construction,
reconstruction, maintenance, repair, support or operation of that
farm machinery, equipment and other real and personal farm
improvements, that are: - }
{ - (A) Owned by or in the possession or under the control of
the taxpayer; and - }
{ - (B) Used primarily in the animal husbandry, agricultural
or horticultural activities, or combination of animal husbandry,
agricultural or horticultural activities, carried on by the
taxpayer; or - }
{ - (e) Center pivots, wheel lines, movable set lines; or - }
{ - (f) - } Items of tangible personal property
{ - described as - } { + consisting of inventory, including
but not limited to + } materials, supplies, containers, goods in
process, finished goods and other personal property owned by or
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in possession of the taxpayer, that are or will become part of
the stock in trade of the taxpayer held for sale in the ordinary
course of business { + , are exempt from ad valorem property
taxation + }.
{ - (4) As used in this section: - }
{ - (a) 'Center pivot' means a piece of self-propelled
machinery that rotates around a riser for the purpose of
sprinkling a circular tract of land. 'Center pivot' includes all
of the component parts of the center pivot irrigation system that
are ordinarily located above the ground on the land to be
irrigated and that can be disconnected from the riser and moved
to another point. A center pivot constitutes personal
property. - }
{ - (b) 'Center pivot irrigation system' means an irrigation
system that uses pumping stations and pipelines to convey water
from its source to a riser to which a center pivot may be
connected and used for sprinkling. - }
{ - (c) 'Riser' means a pipe located in the field to be
irrigated that rises vertically up through the surface of the
ground. - }
{ - (5) The following are exempt from ad valorem
taxation: - }
{ - (a) Frost control systems used in agricultural or
horticultural activities carried on by the farmer. - }
{ - (b) Trellises used for hops, beans or fruit or for other
agricultural or horticultural purposes. - }
{ - (c) Hop harvesting equipment, including but not limited
to, hop pickers. - }
{ - (d) Oyster racks, trays, stakes and other in-water
structures used to raise bivalve mollusks. - }
{ - (e) Equipment used for the fresh shell egg industry that
is directly related and reasonably necessary to produce, prepare,
package and ship fresh shell eggs from the place of origin to
market, whether bolted to the floor, wired or plumbed to
interconnected equipment, including, but not limited to, grain
bins, conveyors for transporting grain, grain grinding machinery,
feed storage hoppers, cages, egg collection conveyors and
equipment for washing, drying, candling, grading, packaging and
shipping fresh shell eggs. - }
{ - (6) There shall be exempt from ad valorem taxation the
radio communications equipment, meteorological equipment and
other personal property used in connection with the operation of
the field burning smoke management program established under ORS
468A.555 to 468A.620 and 468A.992. - }
SECTION 13. ORS 609.100 is amended to read:
609.100. (1) In a county, precinct or city having a dog control
program under ORS 609.030, 609.040 to 609.110 and 609.405, every
person keeping a dog that has a set of permanent canine teeth or
is six months old, whichever comes first, shall procure a license
for the dog. The license must be procured by paying a license fee
to the county in which the person resides not later than March 1
of each year or within 30 days after the person becomes keeper of
the dog. However, the county governing body may provide for dates
other than March 1 for annual payment of fees. The fee for the
license shall be determined by the county governing body in such
amount as it finds necessary to carry out ORS 609.040 to 609.110.
A license fee shall not be less than $25 for each dog, except
that the fee shall not be less than $3 for each spayed female or
neutered male dog for which a veterinarian's certificate of
operation for the spaying or neutering of the dog is presented to
Enrolled House Bill 2208 (HB 2208-B) Page 10
the county. If the person fails to procure a license within the
time provided by this section, the county governing body may
prescribe a penalty in an additional sum to be set by the
governing body.
(2) The county shall, at the time of issuing a license, supply
the licensee, without charge, with a suitable identification tag,
which shall be fastened by the licensee to a collar and kept on
the dog at all times when not in the immediate possession of the
licensee.
(3) The license fees in subsection (1) of this section do not
apply to dogs that are kept primarily in kennels and are not
permitted to run at large. The county governing body may
establish a separate license for dogs that are kept primarily in
kennels when the dogs cease to be { - taxed as - } { +
considered + } inventory under ORS 307.400, the fee for which
shall not exceed $5 per dog.
(4) No license fee shall be required to be paid for any dog
kept by a blind person who uses it as a guide. A license shall be
issued for such dog upon the blind person's filing of an
affidavit with the county showing that the dog qualifies for
exemption.
(5) The county shall keep a record of dog licenses.
(6) Notwithstanding any other provision of this section or ORS
609.015, when the keeper of a dog obtains a license for the dog,
that license is valid and is in lieu of a license for the dog
required by any other city or county within this state, for the
remainder of the license period:
(a) If the keeper of the dog changes residence to a city or
county other than the city or county in which the license was
issued; or
(b) If the keeper of the dog transfers the keeping of the dog
to a person who resides in a city or county other than the city
or county in which the license was issued.
SECTION 14. { + Sections 15 to 18 of this 2001 Act are added
to and made a part of ORS chapter 307. + }
SECTION 15. { + (1) The following tangible personal property
is exempt from ad valorem property taxation:
(a) Farm machinery and equipment used primarily in the
preparation of land, planting, raising, cultivating, irrigating,
harvesting or placing in storage of farm crops;
(b) Farm machinery and equipment used primarily for the purpose
of feeding, breeding, management and sale of, or the produce of,
livestock, poultry, fur-bearing animals or bees or for dairying
and the sale of dairy products; or
(c) Farm machinery and equipment used primarily in any other
agricultural or horticultural use or animal husbandry or any
combination of these activities.
(2)(a) Items of tangible personal property, including but not
limited to tools, machinery and equipment that are used
predominantly in the construction, reconstruction, maintenance,
repair, support or operation of farm machinery, and equipment and
other real or personal farm improvements that are used primarily
in animal husbandry, agricultural or horticultural activities, or
any combination of these activities, are exempt from ad valorem
property taxation.
(b) An item of tangible personal property described in
paragraph (a) of this subsection is exempt from ad valorem
property taxation only if the person that owns, possesses or
controls the item also:
Enrolled House Bill 2208 (HB 2208-B) Page 11
(A) Owns, possesses or controls the farm machinery, equipment
and other real and personal farm improvements for which the item
is used; and
(B) Carries on the animal husbandry, agricultural or
horticultural activity, or combination of activities, in which
the farm machinery, equipment or other real and personal farm
improvements are used. + }
SECTION 16. { + The following items of real property machinery
and equipment or tangible personal property are exempt from ad
valorem property taxation:
(1) Frost control systems used in agricultural or horticultural
activities carried on by the farmer;
(2) Trellises used for hops, beans or fruit or for other
agricultural or horticultural purposes;
(3) Hop harvesting equipment, including but not limited to hop
pickers;
(4) Oyster racks, trays, stakes and other in-water structures
used to raise bivalve mollusks; or
(5) Equipment used for the fresh shell egg industry that is
directly related and reasonably necessary to produce, prepare,
package and ship fresh shell eggs from the place of origin to
market, whether bolted to the floor, wired or plumbed to
interconnected equipment, including but not limited to grain
bins, conveyors for transporting grain, grain grinding machinery,
feed storage hoppers, cages, egg collection conveyors and
equipment for washing, drying, candling, grading, packaging and
shipping fresh shell eggs. + }
SECTION 17. { + (1) Center pivots, wheel lines or movable set
lines are exempt from ad valorem property taxation.
(2) As used in this section:
(a) 'Center pivot' means a piece of self-propelled machinery
that rotates around a riser for the purpose of sprinkling a
circular tract of land. 'Center pivot' includes all of the
component parts of the center pivot irrigation system that are
ordinarily located above the ground on the land to be irrigated
and that can be disconnected from the riser and moved to another
point. A center pivot constitutes personal property.
(b) 'Center pivot irrigation system' means an irrigation system
that uses pumping stations and pipelines to convey water from its
source to a riser to which a center pivot may be connected and
used for sprinkling.
(c) 'Riser' means a pipe located in the field to be irrigated
that rises vertically through the surface of the ground. + }
SECTION 18. { + Radio communications equipment, meteorological
equipment or other tangible personal property used in connection
with the operation of the field burning smoke management program
established under ORS 468A.555 to 468A.620 and 468A.992 is exempt
from ad valorem property taxation. + }
SECTION 19. { + Sections 15 to 18 of this 2001 Act and the
amendments to ORS 307.325 and 307.400 by sections 11 and 12 of
this 2001 Act apply to property tax years beginning on or after
July 1, 2002. + }
SECTION 20. ORS 310.692 is amended to read:
310.692. (1) Amounts necessary to make the payments authorized
by ORS 307.244 and 310.635 { - may - } { + shall + } be
transferred to a suspense account established under ORS 293.445
from the appropriation made by the Legislative Assembly to fund
the elderly rental assistance program.
(2) If any portion of the tax liability for which the refund
payments described in subsection (1) of this section are
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authorized are offset against the refund, the Department of
Revenue shall transfer from the suspense account referred to in
subsection (1) of this section to the General Fund an amount
equal to the income tax liability.
{ + (3) Of the total amount transferred to the suspense
account referred to in subsection (1) of this section for the
biennium, the department shall allocate a portion to each fiscal
year. The allocation shall be the department's best estimate of
the most efficient use of the moneys in the suspense account so
as to minimize any reductions in the payments required under ORS
307.244 and 310.635 for each fiscal year. + }
{ - (3) - } { + (4) + }On or before { - September 15 - }
{ + November 1 + } of each fiscal year of each biennium, the
Department of Revenue shall
{ - estimate - } { + determine + } the amount of money needed
to make the payments under ORS 307.244 and 310.635 { + for that
fiscal year + }. If the sum of the obligations is { - estimated
to be - } greater than the amounts credited to the suspense
account referred to in { - ORS 293.445 for the - } { +
subsection (1) of this section and allocated to that + } fiscal
year for those obligations { + under subsection (3) of this
section + }, the { - elderly rental assistance - } payments
{ + required under ORS 307.244 and 310.635 + } shall be
proportionally reduced { - in order - } { + so + } that the
state { - shall - } { + does + } not accrue a debt in excess
of the amount credited. { - No claim for payment shall - }
{ + A claim for payment may not + } accrue to a taxpayer under
ORS 310.635 { + or to a county under ORS 307.244 + } in excess
of the amount determined under this subsection.
{ + (5) If the amount allocated to the first fiscal year of a
biennium under subsection (3) of this section exceeds the amount
of actual payments made under ORS 307.244 or 310.635, the excess
amount shall be available for payments under ORS 307.244 or
310.635 in the second fiscal year of the biennium. + }
SECTION 21. { + The amendments to ORS 310.692 by section 20 of
this 2001 Act apply to biennia beginning on or after July 1,
2001. + }
SECTION 22. ORS 307.242 is amended to read:
307.242. (1) Upon compliance with this section, whenever a
corporation, as defined in ORS 307.375, is receiving or has
received any federal or state financial assistance, such as a
loan, mortgage insurance, aid to construction, rent supplement or
otherwise, under the following federal or state laws, the
property owned or being purchased by that corporation in actual
use for corporate purposes or in the process of construction for
use for corporate purposes on January 1 of the assessment year is
exempt from ad valorem taxation:
(a) Section 202 of Title II of the National Housing Act (12
U.S.C. 1701q).
(b) Section 236 of the National Housing Act (12 U.S.C. 1715z
(1)).
(c) Section 231 of Title II of the National Housing Act (12
U.S.C. 1715v).
(d) Section 101 of Title I of the National Housing Act (12
U.S.C. 1701s) or section 8 of Title II of the National Housing
Act (42 U.S.C. 1437f), providing rent supplement or housing
assistance payments.
(e) ORS 456.515 to 456.725 and 458.505 to 458.515.
(2) A corporation claiming the exemption under subsection (1)
of this section shall file with the county assessor, on forms
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prescribed by the Department of Revenue and supplied by the
assessor, a written claim therefor in duplicate on or before
April 1 of each assessment year for which the exemption is
claimed. If the claim for any year is not filed within the time
specified,
{ - except as provided under ORS 307.475 and subsection (3) of
this section, - } the exemption { - shall - } { + may + }
not be allowed on the assessment roll for that year. In addition
to any other matters prescribed by the Department of Revenue to
be contained in or accompany the claim, the claim shall:
(a) Declare or be accompanied by a declaration that the
corporation meets the requirements of ORS 307.375 and that the
property meets the requirements of ORS 307.243 (1);
(b) Describe or be accompanied by a description of the federal
financial assistance the corporation is receiving or has
received;
(c) Contain or be accompanied by a statement showing in detail
the sources and amounts of all income received by the corporation
and the basis for rental amounts charged for occupancy of the
facilities; and
(d) Be signed by the taxpayer subject to the penalties for
false swearing.
(3) Notwithstanding subsection (2) of this section:
(a) If the property qualifies for exemption on or after March 1
and before July 1, the claim may be filed within 30 days after
the date of qualification.
(b) A statement may be filed under this section at any time
prior to { - December 31 - } { + September 15 + } of the
assessment { + + }year for which exemption is first desired.
However, any statement filed after the time for filing the
statement specified in subsection (2) of this section, unless
filed under paragraph (a) of this subsection, must be accompanied
by a late filing fee of the greater of $200 or one-tenth of one
percent of the real market value of the property to which the
statement pertains, as determined as of January 1 of the
assessment year by the assessor for this purpose. If the
statement is not accompanied by the late filing fee or if the
late filing fee is not otherwise paid, no exemption shall be
allowed for the year based upon a statement filed pursuant to
this subsection. A statement may be filed under this section
notwithstanding that there are no grounds for hardship as
required for late filing under ORS 307.475. The value of the
property used to determine the late filing fee under this section
is appealable in the same manner as other acts of the county
assessor. Any filing fee collected under this section shall be
deposited to the county general fund to be made available for
county general governmental expenses.
(4) The assessor shall act upon the claim and shall approve or
reject it, noting the action of the assessor upon both the
original and the duplicate copies. The duplicate copy therefor
shall be returned to the claimant.
(5) The Department of Revenue shall furnish to a county
assessor, upon the request of the county assessor, a statement
certifying the qualification or nonqualification of a corporation
under ORS 307.375 and this section based upon the corporation's
claim under this section.
(6) Residents of a facility of a corporation exempt from
taxation under this section { - shall - } { + may + } not be
entitled to the tax benefits of ORS 307.370 to 307.385.
SECTION 23. ORS 307.244 is amended to read:
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307.244. (1) The assessor shall compute and list the value and
compute and list the amount of tax which would have been charged
on each property receiving an exemption under ORS 307.242 had the
property not received an exemption. On or before October 15,
{ - or as soon as practicable, - } the county assessor shall
certify the total amounts so computed for each county to the
Department of Revenue and to the county treasurer.
(2) Not later than November 15, { - or as soon as
practicable, - } the Department of Revenue shall pay to each
county treasurer the amount certified under subsection (1) of
this section, less any discount provided in ORS 311.505. The
payments made by the department under this section shall be made
from the suspense account referred to in ORS 310.692. { + If
necessary, the payments may be prorated as provided in ORS
310.692. + }
(3) Payments made by the department to the various county
treasurers under this section shall be distributed to the taxing
units of the county in accordance with the schedule of
percentages computed under ORS 311.390.
SECTION 24. { + The amendments to ORS 307.242 and 307.244 by
sections 22 and 23 of this 2001 Act apply to tax years beginning
on or after July 1, 2001. + }
SECTION 25. ORS 311.668, as amended by section 2, chapter 1097,
Oregon Laws 1999, is amended to read:
311.668. (1)(a) Subject to ORS 311.670, an individual, or two
or more individuals jointly, may elect to defer the property
taxes on their homestead by filing a claim for deferral with the
county assessor after January 1 and on or before April 15 of the
first year in which deferral is claimed if:
(A) The individual, or, in the case of two or more individuals
filing a claim jointly, each individual, is 62 years of age or
older on April 15 of the year in which the claim is filed; or
(B) The individual is a disabled person on April 15 of the year
in which the claim is filed. In the case of individuals filing a
claim jointly, only one individual need be a disabled person in
order to make the election.
(b) In order to make the election described in paragraph (a) of
this subsection, the individual must have, or in the case of two
or more individuals filing a claim jointly, all of the
individuals together must have household income, as defined in
ORS 310.630, for the calendar year immediately preceding the
calendar year in which the claim is filed of less than
{ - $27,500 - } { + $32,000 + }.
(c) The county assessor shall forward each claim filed under
this subsection to the Department of Revenue which shall
determine if the property is eligible for deferral.
(2) When the taxpayer elects to defer property taxes for any
year by filing a claim for deferral under subsection (1) of this
section, it shall have the effect of:
(a) Deferring the payment of the property taxes levied on the
homestead for the fiscal year beginning on July 1 of such year.
(b) Continuing the deferral of the payment by the taxpayer of
any property taxes deferred under ORS 311.666 to 311.701 for
previous years which have not become delinquent under ORS
311.686.
(c) Continuing the deferral of the payment by the taxpayer of
any future property taxes for as long as the provisions of ORS
311.670 are met.
(3) If a guardian or conservator has been appointed for an
individual otherwise qualified to obtain deferral of taxes under
Enrolled House Bill 2208 (HB 2208-B) Page 15
ORS 311.666 to 311.701, the guardian or conservator may act for
such individual in complying with the provisions of ORS 311.666
to 311.701.
(4) If a trustee of an inter vivos trust which was created by
and is revocable by an individual, who is both the trustor and a
beneficiary of the trust and who is otherwise qualified to obtain
a deferral of taxes under ORS 311.666 to 311.701, owns the fee
simple estate under a recorded instrument of sale, the trustee
may act for the individual in complying with the provisions of
ORS 311.666 to 311.701.
(5) Nothing in this section shall be construed to require a
spouse of an individual to file a claim jointly with the
individual even though the spouse may be eligible to claim the
deferral jointly with the individual.
(6) Any person aggrieved by the denial of a claim for deferral
of homestead property taxes or disqualification from deferral of
homestead property taxes may appeal in the manner provided by ORS
305.404 to 305.560.
(7)(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)(b) 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
{ - $27,500 - } { + $32,000 + } by the appropriate indexing
factor determined as provided in subparagraph (A) of this
paragraph.
(b) As used in this subsection, '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 26. { + The amendments to ORS 311.668 by section 25 of
this 2001 Act apply to claims for property tax deferral filed on
or after January 1, 2002. + }
SECTION 27. ORS 311.676, as amended by section 4, chapter 1097,
Oregon Laws 1999, is amended to read:
311.676. (1) Upon determining the amount of deferred taxes on
tax-deferred property for the tax year, the Department of Revenue
shall pay to the respective county tax collectors an amount
equivalent to the deferred taxes less three percent thereof.
Payment shall be made from the revolving account established
under ORS 311.701.
(2) The department shall maintain accounts for each deferred
property and shall accrue interest only on the actual amount of
taxes advanced to the county.
(3) { + (a) + } If only a portion of taxes are deferred under
ORS 311.689, the department shall pay the portion that is
eligible for deferral to the tax collector and shall provide a
separate notice to the county assessor stating the amount of
property taxes that the department is paying.
{ + (b) The notice stating the amount of property taxes paid
by the department and any other county records indicating those
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amounts are not subject to the prohibitions against disclosure
set forth in ORS 314.835. + }
SECTION 28. { + The amendments to ORS 311.676 by section 27 of
this 2001 Act apply only to the deferral of property taxes in tax
years beginning on or after July 1, 2001. + }
SECTION 29. Section 2, chapter 266, Oregon Laws 1993, as
amended by section 3, chapter 748, Oregon Laws 1995, is amended
to read:
{ + Sec. 2. + } (1)(a) Land acquired by an Indian tribe by
purchase, gift or without consideration is exempt from taxation
if:
(A) The land is located within the ancient tribal boundaries of
the tribe; and
(B) Transfer of the land to a trust administered by the United
States has been requested or is in process.
(b) The exemption under this section shall continue for no more
than four years after the initial year of exemption under this
section { - , and in no case shall the exemption continue beyond
the 2001-2002 tax year - } . If the land is not transferred to
the trust within the five-tax-year exemption period, the
exemption pursuant to this subsection shall cease commencing with
the first tax year beginning after the expiration of the
five-tax-year period.
{ - (2) Subsection (1) of this section applies to land
acquired after January 1, 1991, and to tax years beginning on or
after July 1, 1991. Any property taxes and interest that have
been paid on behalf of property described in subsection (1) of
this section for the tax year beginning July 1, 1991, or for a
subsequent tax year within the exemption period, shall be
refunded in the manner provided under subsection (3) of this
section. If the taxes have not been paid, the taxes and interest
due thereon are abated. - }
{ - (3) Upon a determination that a property is exempt under
this section, the tax collector shall notify the governing body
of the county of any refund required and the governing body shall
cause a refund of the taxes to be made from the unsegregated tax
collections account established under ORS 311.385, without
interest. The tax collector and assessor shall make the necessary
correcting entries in the records of their offices. - }
{ - (4) This section is repealed on July 1, 2002. The repeal
is applicable to tax years beginning on or after July 1, 2002,
and no exemption of property shall be granted pursuant to this
section - }
{ + (2) Property may not be exempt under this section + } for
a tax year beginning on or after July 1, { - 2002 - } { +
2012 + }.
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
Enrolled House Bill 2208 (HB 2208-B) Page 17
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
Enrolled House Bill 2208 (HB 2208-B) Page 18
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. + }
SECTION 33. { + 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. + }
----------
Passed by House May 9, 2001
Repassed by House June 19, 2001
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate June 14, 2001
...........................................................
President of Senate
Enrolled House Bill 2208 (HB 2208-B) Page 19
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2001
...........................................................
Secretary of State
Enrolled House Bill 2208 (HB 2208-B) Page 20