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 2249
A-Engrossed
House Bill 2670
Ordered by the House April 11
Including House Amendments dated April 11
Sponsored by Representative MORGAN; Senator FISHER (at the
request of Myrtle Creek Golf Course)
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.
{ - Expands - } { + Creates + } property tax exemption for
{ - wastewater and sewage treatment facilities to include - }
land used { + both as golf course and + } to discharge
wastewater or sewage effluent. Permits exemption if land { - or
facilities are - } { + is + } owned by municipality and leased
to nonprofit corporation { - . Allows nonprofit corporation to
operate - } { + that operates + } golf course on land.
Applies to tax years beginning on or after July 1, 1998 { + ,
and before July 1, 2021 + }.
A BILL FOR AN ACT
Relating to taxation.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Upon compliance with section 3 of this 2001
Act, land that is used both as a golf course and for the
discharge of wastewater or sewage effluent is exempt from the ad
valorem property taxes of taxing districts authorizing the
exemption under section 4 of this 2001 Act, if:
(1) The land is owned by a municipality and leased by a
nonprofit corporation that was in existence as of January 1,
1997; and
(2) The nonprofit corporation operates the golf course. + }
SECTION 2. { + Section 1 of this 2001 Act applies to tax years
beginning on or after July 1, 1998, and before July 1, 2021. + }
SECTION 3. { + (1) In order for land to be exempt from ad
valorem property taxes under section 1 of this 2001 Act, the
nonprofit corporation described in section 1 of this 2001 Act
must apply to the county assessor. The statement required under
ORS 307.162 to claim an exemption listed in ORS 307.162 (1) shall
serve as the application to be filed with the county assessor to
claim the exemption under section 1 of this 2001 Act.
(2) The application must be filed on or before July 1, 2002.
The provisions for late filing described in ORS 307.162 do not
apply to an application filed under this section.
(3) The application shall serve as the applicant's claim for
exemption for all tax years described in section 2 of this 2001
Act for which, as of each assessment date, the applicant and
property meet the criteria set forth in section 1 of this 2001
Act.
(4) The assessor shall approve each timely filed application in
which the applicant and the land meet the criteria to be exempt
under section 1 of this 2001 Act.
(5) Any property taxes and interest that have been paid on
behalf of property granted the exemption under section 1 of this
2001 Act for a tax year beginning before January 1, 2002, shall
be refunded in the manner prescribed in subsection (6) of this
section. If the taxes have not been paid, the taxes and any
interest due thereon are abated.
(6) The tax collector shall notify the governing body of the
county of any refund required under this section and the
governing body shall cause a refund of the taxes and any interest
paid to be made from the unsegregated tax collections account
described in ORS 311.385. The refund under this subsection shall
be made without interest. The county assessor and tax collector
shall make the necessary corrections in the records of their
offices. + }
SECTION 4. { + The exemption provided in section 1 of this
2001 Act applies only to the taxes of a taxing district the
governing body of which has adopted an ordinance or resolution
authorizing the exemption under section 1 of this 2001 Act. + }
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