71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
SA to A-Eng. HB 2612
 
LC 2429/HB 2612-A4
 
                      SENATE AMENDMENTS TO
                   A-ENGROSSED HOUSE BILL 2612
 
                     By COMMITTEE ON REVENUE
 
                            March 30
 
  On page 1 of the printed A-engrossed bill, line 2, after '
provisions;' delete the rest of the line and line 3 and insert '
amending ORS 307.155, 308.146, 308.153, 308.166, 308.428 and
309.026; and prescribing an effective date.'.
  On page 3, line 7, after '(3)' insert 'Except as provided in
subsection (4) of this section,'.
  After line 9, insert:
  ' (4) If the property described in subsection (1) of this
section is destroyed or damaged as the result of an intentional
act by the property owner, the assessment date may not be changed
from January 1 of the assessment year.'.
  After line 42, insert:
  '  { +  SECTION 7. + } ORS 307.155 is amended to read:
  ' 307.155. (1)  { + Subject to subsection (7) of this
section, + } land that is exempt from ad valorem property tax
under ORS 65.855, 307.140 (3) or 307.150 that ceases to be used
or held exclusively for cemetery or crematory purposes shall be
subject to assessment and taxation uniformly with real property
of nonexempt ownerships.
  ' (2)  { + Subject to subsection (7) of this section, + } there
shall be added to the next general property tax roll, to be
collected and distributed in the same manner as other real
property taxes, additional taxes equal to the total amount of
taxes that otherwise would have been assessed against the land
had the land not been used or held for cemetery or crematory
purposes for the last 10 years { + , or + }   { - (or - }  such
lesser number of years  { - , corresponding to the years after
1981 of exemption for the land) preceding the year after 1981 in
which - }   { + as + } the land was exempt from taxation.
  ' (3) The lien for the additional taxes imposed by this
section, and the interest thereon, shall attach as of the date
preceding the date of sale or other transfer of the land.
  ' (4) For each year that land is exempt from taxation under ORS
65.855, 307.140 (3) or 307.150, or both, the assessor shall enter
on the assessment and tax roll, with respect to the land, the
notation '(cemetery land-potential additional tax).  '
  ' (5) The amount of additional taxes determined to be due under
this section may be paid to the tax collector prior to the
completion of the next general property tax roll, pursuant to ORS
311.370.
  ' (6) Additional taxes collected under this section shall be
deemed to have been imposed in the year to which the additional
taxes relate.
  '  { +  (7)(a) Notwithstanding that land may have ceased to be
used or held exclusively for cemetery or crematory purposes, the
land shall remain exempt, and the additional tax described in
this section shall remain a potential tax liability that is not
imposed, if:
  ' (A) As of the date the land ceases to be used or held
exclusively for cemetery or crematory purposes, the land is owned
or being purchased by an incorporated eleemosynary or charitable
institution described in ORS 307.130 or 307.145 for use in
connection with educational purposes; and
  ' (B) The incorporated eleemosynary or charitable institution
complies with ORS 307.162.
  ' (b) The deferred additional tax described in paragraph (a) of
this subsection shall be collected as described in this paragraph
to the extent that land described in paragraph (a) of this
subsection ceases to be used by an incorporated eleemosynary or
charitable institution in connection with educational purposes.
The amount of additional tax to be collected shall be reduced by
10 percent for each 12-month period in which the land was owned
or being purchased by an incorporated eleemosynary or charitable
institution in connection with educational purposes.
  ' (c) For each tax year in which the additional tax continues
to be deferred, but may subsequently be imposed pursuant to this
subsection, the county assessor shall continue to enter the
notation 'potential additional tax liability' on the assessment
and tax roll. + }
  '  { +  SECTION 8. + }  { + The amendments to ORS 307.155 by
section 7 of this 2001 Act apply to property owned or being
purchased by an incorporated eleemosynary or charitable
institution on or after January 1, 2001, and to property tax
years beginning on or after July 1, 2001. + }
  '  { +  SECTION 9. + }  { + 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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