71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
House Bill 2612
Sponsored by COMMITTEE ON JUDICIARY (at the request of Oregon
Association of County Clerks)
CHAPTER ................
AN ACT
Relating to taxation; creating new provisions; amending ORS
308.440 and 309.026; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 309.026 is amended to read:
309.026. (1) The board of property tax appeals may convene on
or after the first Monday in February of each year, but not later
than the date necessary for the board to complete the functions
of the board by April 15. The board shall meet at the courthouse
or courthouse annex. If the meeting place is other than the
courthouse or annex, notice of the meeting place shall be posted
daily in the courthouse. The board shall continue its sessions
from day to day, exclusive of legal holidays, until the functions
provided in subsections (2) and (3) of this section are
completed.
(2) The board shall hear petitions for the reduction of:
(a) The assessed value or specially assessed value of property
as of January 1 { + or as determined under ORS 308.146 (6)(a) or
308.428 + };
(b) The real market value of property as of January 1 { + or
as determined under ORS 308.146 (6)(a) or 308.428 + };
(c) The maximum assessed value of property as of January 1 { +
or as determined under ORS 308.146 (5)(a) and 308.428 + }; and
(d) Corrections to value made under ORS 311.208.
(3) The board shall hear petitions for the reduction of value
as provided in subsection (2) of this section, but only if the
value that is the subject of the petition was added to the roll
prior to December 1 of the tax year.
(4) The board shall consider applications to waive liability
for all or a portion of the penalty imposed under ORS 308.295 or
308.296.
(5) The board shall adjourn no later than April 15.
SECTION 2. { + The amendments to ORS 309.026 by section 1 of
this 2001 Act apply to appeals made to a board of property tax
appeals on or after the effective date of this 2001 Act. + }
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
Enrolled House Bill 2612 (HB 2612-BCCA) Page 1
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. + }
SECTION 7. { + 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 15, 2001
Repassed by House May 22, 2001
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate April 4, 2001
Repassed by Senate May 24, 2001
...........................................................
President of Senate
Enrolled House Bill 2612 (HB 2612-BCCA) 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 2612 (HB 2612-BCCA) Page 3