71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
HA to HB 2869
 
LC 1809/HB 2869-1
 
                       HOUSE AMENDMENTS TO
                         HOUSE BILL 2869
 
     By COMMITTEE ON SCHOOL FUNDING AND TAX FAIRNESS/REVENUE
 
                            April 30
 
  On page 1 of the printed bill, line 2, after 'ORS' insert '
308.225,'.
  In line 6, after 'county' insert 'of between 3,000 and 3,500
square miles and'.
  On page 2, after line 9, insert:
  ' (5) If tax zones within a road district are established under
this section, zone boundaries may not be changed unless notice of
the zone boundary change is given and elector approval of the
change is obtained in the same manner as zones are established
under sections 2 to 5 of this 2001 Act.'.
  On page 3, after line 2, insert:
  '  { +  SECTION 8. + } ORS 308.225 is amended to read:
  ' 308.225. (1) In preparing the assessment roll in any year, a
county assessor shall disregard changes or proposed changes
described in subsections (3) { + , + }   { - and - }  (4)
 { + and (5) + } of this section in the boundary lines of any
taxing district levying ad valorem property taxes if the
description and map showing changes or proposed changes are not
filed in final approved form, in accordance with and at the time
required by subsection (2) of this section.
  ' (2)(a) If a boundary change is made or proposed, the person,
governing body, officer, administrative agency or court making
the determination that the boundary change is final shall file
with the county assessor and the Department of Revenue the legal
description of the boundary change or proposed change and an
accurate map showing the change or proposed change in final
approved form, prior to the next March 31.
  ' (b)(A) Except as is otherwise provided in subparagraph (B) of
this paragraph the legal description of the boundary change shall
consist of a series of courses in which the first course shall
start at a point of beginning and the final course shall end at
that point of beginning. Each course shall be identified by
bearings and distances and, when available, refer to deed lines,
deed corners and other monuments, or, in lieu of bearings and
distances, be identified by reference to:
  ' (i) Township, range, section or section subdivision lines of
the U.S. Rectangular survey system.
  ' (ii) Survey center line or right of way lines of public
roads, streets or highways.
  ' (iii) Ordinary high water or ordinary low water of tidal
lands.
  ' (iv) Right of way lines of railroads.
  ' (v) Any line identified on the plat of any recorded
subdivision defined in ORS 92.010.
  ' (vi) Donation land claims.
  ' (vii) Line of ordinary high water and line of ordinary low
water of rivers and streams, as defined in ORS 274.005, or the
thread of rivers and streams.
  ' (B) In lieu of the requirements of subparagraph (A) of this
paragraph, boundary change areas conforming to areas of the U. S.
Rectangular survey may be described by township, section,
quarter-section or quarter-quarter section, or if the areas
conform to subdivision lots and blocks, may be described by lot
and block description.
  ' (c) A map shall be provided to the filing body by the county
assessor or the department within 14 days after the filing body
notifies the assessor and department that a boundary change is
being proposed. The boundary line shall then be accurately
entered thereon by the person, body, officer or agency making the
filing.
  ' (d) The description and map shall be filed in final approved
form not later than March 31 of the assessment year to which the
change applies. Proposed boundary changes shall be certified to
the county assessor and the department in the same manner as
boundary changes. If the taxing district is located in more than
one county, the description and map shall be filed with the
assessor in each county and with the department within the time
provided in this subsection.
  ' (3) For purposes of this section, boundary change means the
change that occurs in the boundaries of a district by reason of:
  ' (a) The formation of a new district;
  ' (b) The consolidation or merger of two or more districts or
parts thereof;
  ' (c) The annexation of territory by a district;
  ' (d) The withdrawal of territory from a district; or
  ' (e) The dissolution of a district.
  '  { +  (4) For purposes of this section, the establishment of
tax zones within a district constitutes a boundary change. + }
  '  { - (4) - }  { +  (5) + } For the purposes of this section,
a proposed change means a boundary change which has not become
final or effective by March 31, but which is certain to become
final or effective prior to July 1 of the same year.
  '  { - (5) - }  { +  (6) + } Each description and map filed
under subsection (2) of this section shall be submitted to the
Department of Revenue and approved or disapproved within 30 days
of receipt.
  '  { - (6) - }  { +  (7) + } Within five days of its
determination, the Department of Revenue shall mail to each
county assessor with whom a filing has been made and to the
filing body notice of its approval or disapproval under
subsection   { - (5) - }  { +  (6) + } of this section. If
disapproved, the department shall explain what steps must be
taken to correct the description or map, and shall cooperate with
the filing body in helping it meet the requirements of this
section, and whenever possible, the filing date of March 31.
Corrected descriptions and maps must then be resubmitted to the
department, and approved, and filed with the assessor or
assessors.
  '  { - (7) - }  { +  (8) + } The filing of the description and
map under this section is for assessment and taxation purposes
only and does not affect or relate to filing for any other
purpose.'.
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