71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
House Bill 2282
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Representative Bill Witt)
CHAPTER ................
AN ACT
Relating to taxation; creating new provisions; amending ORS
311.812; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Section 2 of this 2001 Act is added to and made
a part of ORS 307.250 to 307.300. + }
SECTION 2. { + (1) Notwithstanding ORS 307.260, if a war
veteran receives notice of certification from the United States
Department of Veterans Affairs or any branch of the Armed Forces
of the United States that the war veteran has disabilities of 40
percent or more as of a date set forth in the certification, the
war veteran may obtain the exemption set forth in ORS 307.250 for
each tax year following the date of certified disability.
(2) A war veteran seeking to obtain an exemption under ORS
307.250 pursuant to this section must file a claim for exemption
with the county assessor within six months of the date the
federal government agency notifies the war veteran of the
certified disability.
(3) Notwithstanding subsection (1) of this section, a war
veteran may not receive an exemption under ORS 307.250 for a tax
year that is more than three tax years prior to the tax year in
which a claim is filed under this section.
(4) If the county assessor determines that a war veteran who
has filed a claim under this section meets the requirements of
ORS 307.250 for a tax year prior to the current tax year,
property taxes collected on the exempt amount for the prior tax
year, together with interest at the rate set forth in ORS
311.812, shall be refunded to the war veteran. Refunds shall be
made from the refund reserve account established under ORS
311.807. + }
SECTION 3. { + If a war veteran received notice of
certification as set forth in section 2 of this 2001 Act from the
United States Department of Veterans Affairs or any branch of the
Armed Forces of the United States prior to the effective date of
this 2001 Act, the war veteran may file a claim for exemption
under ORS 307.250 by the later of a date that is 90 days after
the effective date of this 2001 Act or the date set forth in
section 2 (2) of this 2001 Act. + }
SECTION 4. ORS 311.812 is amended to read:
311.812. (1) Except as provided in subsection (2) of this
section, no interest shall be paid upon any tax refunds made
under ORS 311.806.
Enrolled House Bill 2282 (HB 2282-INTRO) Page 1
(2) Interest as provided in subsection (3) of this section
shall be paid on the following refunds:
(a) A refund resulting from the correction under ORS 311.205 of
an error made by the assessor or tax collector.
(b) Any refund ordered by the Department of Revenue if no
appeal is taken or can be taken from the department's order.
(c) Refunds ordered by the Oregon Tax Court or the Supreme
Court if the order constitutes a final determination of the
matter.
(d) Refunds of taxes collected against real or personal
property not within the jurisdiction of the tax levying body.
(e) Refunds due to reductions in value ordered by a county
board of property tax appeals where no appeal is taken.
(f) Refunds due to reductions in value made pursuant to ORS
309.115.
{ + (g) Refunds due to a claim for a war veteran's exemption
for a prior tax year that is filed pursuant to section 2 of this
2001 Act. + }
(3) The interest provided by subsection (2) of this section
shall be paid at the rate of one percent per month, or fraction
of a month, computed from the time the tax was paid or from the
time the first installment thereof was due, whichever is the
later. If a discount were given at the time the taxes were paid,
interest shall be computed only on the net amount of taxes to be
refunded.
SECTION 5. { + 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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Passed by House February 7, 2001
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate May 9, 2001
...........................................................
President of Senate
Enrolled House Bill 2282 (HB 2282-INTRO) Page 2
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2001
...........................................................
Secretary of State
Enrolled House Bill 2282 (HB 2282-INTRO) Page 3