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
 
                         House Bill 2670
 
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 as
introduced.
 
  Expands property tax exemption for wastewater and sewage
treatment facilities to include land used to discharge wastewater
or sewage effluent. Permits exemption if land or facilities are
owned by municipality and leased to nonprofit corporation. Allows
nonprofit corporation to operate golf course on land.
  Applies to tax years beginning on or after July 1, 1998.
 
                        A BILL FOR AN ACT
Relating to taxation; creating new provisions; and amending ORS
  307.118.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 307.118 is amended to read:
  307.118.  { + (1) + } Upon compliance with ORS 307.162, the
wastewater treatment facilities, sewage treatment facilities and
all other property used for the purpose of wastewater treatment
or sewage treatment, including the land underneath the
facilities { +  and land used for the discharge of wastewater or
sewage effluent + }, shall be exempt from taxation if:
    { - (1) - }  { +  (a) + } Owned by a nonprofit corporation
that was in existence as of January 1, 1997 { + , or owned by a
municipality and leased by a nonprofit corporation that was in
existence as of January 1, 1997 + }; and
    { - (2) - }  { +  (b) + } The nonprofit corporation's only
activities consist of operating wastewater treatment and sewage
treatment facilities that were constructed and in operation as of
January 1, 1997.
   { +  (2) Notwithstanding subsection (1)(b) of this section,
the nonprofit corporation may operate a golf course on land used
for the discharge of wastewater or sewage effluent. + }
  SECTION 2.  { + The amendments to ORS 307.118 by section 1 of
this 2001 Act apply to tax years beginning on or after July 1,
1998. + }
  SECTION 3.  { + (1) A nonprofit corporation, the property of
which is exempt from taxation as a result of the amendments to
ORS 307.118 by section 1 of this 2001 Act, shall file the
statements required by ORS 307.162 for tax years beginning on or
after July 1, 1998, and before July 1, 2002, on or before April
1, 2002. The late filing fee described in ORS 307.162 (2) does
not apply to statements filed pursuant to this section.
 
  (2) Any property taxes and interest that have been paid on
behalf of property described in the amendments to ORS 307.118 by
section 1 of this 2001 Act shall be refunded in the manner
prescribed in subsection (3) of this section. If the taxes have
not been paid, the taxes and any interest due thereon are abated.
  (3) 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. + }
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