71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
CCA to B-Eng. HB 2612
 
LC 2429/HB 2612-B10
 
               CONFERENCE COMMITTEE AMENDMENTS TO
                   B-ENGROSSED HOUSE BILL 2612
 
                             May 18
 
 
 
 
                         Amended Summary
  Permits board of property tax appeals to hear appeals of
assessed value of property that is determined as of July 1
assessment date due to damage or destruction of property.
Excludes property damaged or destroyed as result of intentional
act by owner.   { - Eliminates duplicative statutory
provisions. - }
  Permits land that ceases to be used as cemetery to continue to
be exempt from real property tax if owned or being purchased by
incorporated eleemosynary or charitable institution for
educational purposes. { +  Applies to property owned or being
purchased after January 1, 2001, and before January 1, 2011, and
to property tax years beginning on or after July 1, 2001, and
before July 1, 2021. + }
  Takes effect on 91st day following adjournment sine die.
 
Speaker Simmons:
  Your Conference Committee to whom was referred B-engrossed
House Bill 2612, having had the same under consideration,
respectfully reports it back with the recommendation that the
House concur in the Senate amendments dated March 30 and that the
bill be amended as follows and repassed.
 
  On page 1 of the printed B-engrossed bill, line 2, after ' ORS'
delete the rest of the line and insert '308.440'.
  In line 3, delete '308.428'.
  In line 14, after 'ORS' insert '308.146 (6)(a) or'.
  In line 15, after 'ORS' insert '308.146 (6)(a) or'.
  On page 2, delete lines 2 through 45 and delete pages 3 and 4
and insert:
  '  { +  SECTION 3. + } ORS 308.440 is amended to read:
  ' 308.440. No relief under ORS  { + 308.146 (5) or (6) or + }
308.425 shall be given to any person who is convicted of arson
with regard to the property for which relief is sought.
  '  { +  SECTION 4. + }  { + (1) Notwithstanding ORS 307.155, if
land was used or held exclusively for cemetery or crematory
purposes for the preceding tax year and has ceased to be used or
held exclusively for cemetery or crematory purposes as of the
assessment date for the current tax year, the land shall remain
exempt, and the additional tax that would otherwise be due under
ORS 307.155 (2) 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.
  ' (2) The deferred additional tax described in subsection (1)
of this section shall be collected as described in this
subsection to the extent that land described in subsection (1) of
this section 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.
  ' (3) For each tax year in which the additional tax continues
to be deferred, but may subsequently be imposed pursuant to this
section, the county assessor shall continue to enter the notation
' potential additional tax liability' on the assessment and tax
roll.
  ' (4) ORS 307.155 (3), (5) and (6) apply to any additional tax
imposed under this section. + }
  '  { +  SECTION 5. + }  { + Section 4 of this 2001 Act applies
to property owned or being purchased by an incorporated
eleemosynary or charitable institution on or after January 1,
2001, and before January 1, 2011, and to property tax years
beginning on or after July 1, 2001, and before July 1, 2021. + }
  '  { +  SECTION 6. + }  { + Section 4 of this 2001 Act is added
to and made a part of ORS chapter 307. + } ' .
  On page 5, line 1, delete '9' and insert '7'.
 
                         /sLane Shetterly
                           Representative
 
                         /sAlan Bates
                           Representative
 
                         /sJanet Carlson
                           Representative
 
                         /sTed Ferrioli
                           Senator
 
                         /sLee Beyer
                           Senator
 
                         /sCharles Starr
                           Senator
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