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 1287
 
                         House Bill 2225
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Representative Susan
  Morgan)
 
 
                             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.
 
  Permits property owner acquiring only part of adjacent parcel
to apply to county assessor to divide property taxes assessed to
adjacent parcel. Permits acquiring property owner to pay only
property taxes apportioned to part being acquired.
  Applies to applications for division of tax made after
effective date of Act.
  Takes effect 91st day after adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to property tax apportionment; creating new provisions;
  amending ORS 311.280; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 311.280 is amended to read:
  311.280. (1) Any person desiring to pay taxes on any part of
any real estate assessed as one parcel or tract may do so by
applying to the county assessor or deputy county assessor. The
county assessor shall determine the relative or proportionate
value such part bears to the value of the whole tract assessed,
and shall file a statement thereof with the tax collector, on
which basis the assessment shall be divided and taxes shall be
collected accordingly.
  (2) The assessor or tax collector shall not divide an
assessment under this section unless the person calling for the
division of assessment owns, or holds a mortgage or other lien on
that part only of such area on which the person desires to pay
the taxes, and has filed with the assessor a true copy of the
deed, contract of sale, mortgage or other instrument evidencing
the interest in the part; provided that whenever such instrument
is otherwise recorded in the county records, such filing shall
not be required.
  (3) { + (a) Except as provided in paragraphs (b) and (c) of
this subsection, + } the assessor or tax collector shall not
divide an assessment under this section unless all ad valorem
taxes, fees and other charges required to be placed upon the tax
roll that have been certified for collection under ORS 311.105
and 311.110 and become a lien upon the entire parcel of property
have been paid.
   { +  (b) + }   { - However, - }  If the applicant for the
division is a public body, only the portion of such taxes, fees
and other charges apportionable to the part of the   { - real
estate - }  { +  property + } owned by the public body, or on
which the public body holds a mortgage or other lien, need be
paid. As used in this   { - subsection - }  { +  paragraph + }, '
public body' means the United States, its agencies and
instrumentalities, the state, a county, city, school district,
irrigation or drainage district, a port, a water district and all
other public or municipal corporations in the state exempt from
tax under ORS 307.040 or 307.090.
   { +  (c) If the applicant for the division is an owner of an
adjacent parcel or tract and acquires or intends to acquire a
part of the parcel or tract to be divided, then only that portion
of such taxes, fees or other charges apportionable to the part of
the property that is to be conveyed to the applicant need be
paid. + }
  (4) In the case of a parcel or tract of real estate which is
being assessed under one of the special assessment laws listed in
ORS 308A.733 (2) or under ORS 358.475 to 358.545, the assessor or
tax collector shall not divide the assessment unless the portion
of any additional taxes or penalty apportionable to the part of
the property disqualified from special assessment is paid.
  (5) In the case of property within the jurisdiction of a city
or county which has adopted minor land partition regulations
pursuant to ORS 92.046, the assessor shall not divide an
assessment unless the person calling for the division of
assessment has filed with the assessor evidence that the division
has been approved as required by such regulations.
  (6) Whenever a manufactured structure is assessed as real
property under ORS 308.875 or 820.510, and the security interest
holder of the manufactured structure is a person different from
the owner of the parcel of land upon which it is situated, the
security interest holder may apply to the assessor for a division
of the value of the entire parcel between the value of the
manufactured structure and the value of the remainder of the
parcel. Using this value division, the tax collector shall
allocate the taxes between the manufacture structure and the
remainder of the parcel, and the security interest holder of the
manufactured structure may pay the taxes on the value
attributable to the manufactured structure and thereby free the
manufactured structure from the lien of those taxes. If a
division is made and the manufactured structure moved without
payment of taxes, the lien of the tax on the manufactured
structure is on both the manufactured structure and the parcel
from which it was removed; however, payment of taxes on the
manufactured structure will reduce, in the amount of taxes paid,
the taxes against the remainder of the parcel, and payment of the
taxes assessed against the entire parcel will remove the lien of
taxes against the manufactured structure.
  (7) If protest is filed to the division, the matter shall be
heard by the county commissioners or the county court (as defined
in ORS 306.005) at its next regular session for transaction of
county business, who shall make a final division of the
assessment, and the tax collector shall collect and receipt for
the taxes as so determined and ordered.
  (8) No person shall apply in any year under this section for a
division of the assessment of a subdivision made on the
assessment roll prepared as of January 1 of the year in which the
subdivision is finally approved.
  SECTION 2.  { + The amendments to ORS 311.280 by section 1 of
this 2001 Act apply to applications for the division of taxes
made on or after the effective date of this 2001 Act. + }
  SECTION 3.  { + 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. + }
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