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 3117
 
                         House Bill 3362
 
Sponsored by Representative MARCH
 
 
                             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.
 
  Authorizes county tax collector to collect delinquent personal
property taxes from officers, employees or owners of corporation
that owned or possessed personal property that was subject to
tax.
  Applies to personal property taxes that are delinquent on or
after January 1, 2002.
 
                        A BILL FOR AN ACT
Relating to property tax collection; creating new provisions; and
  amending ORS 311.605.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 311.605 is amended to read:
  311.605. As used in ORS 311.605 to 311.635  { - , - }  { + :
  (1) 'Entity' means a person other than an individual.
  (2) + } 'Person' includes any individual, firm, copartnership,
company, association, corporation, estate, trust, trustee,
receiver, syndicate or any group or combination acting as a unit.
  SECTION 2.  { + Section 3 of this 2001 Act is added to and made
a part of ORS 311.605 to 311.635. + }
  SECTION 3.  { + (1) This section applies if taxes on taxable
personal property are delinquent and, as of the assessment date
for which the taxes are being imposed, the taxable personal
property was owned or in the possession of an entity.
  (2) At any time following the date of delinquency and on or
before June 30 of the tax year that is three years following the
tax year for which the taxes were imposed, the county tax
collector may mail a notice of liability to any officer, employee
or person having an ownership interest in the entity described in
subsection (1) of this section.
  (3) Within 30 days from the date the notice of liability is
mailed to the officer, employee or person having an ownership
interest in the entity, the recipient of the notice shall pay the
assessment, plus penalties and interest, or advise the county tax
collector in writing of objections to the liability.
  (4) After considering the written objections, the county tax
collector shall mail the officer, employee or person a letter
affirming, canceling or adjusting the notice of liability. The
affirmed or adjusted liability is final. Within 90 days from the
date a letter finalizing all or part of a liability is mailed to
the officer, employee or person having an ownership interest in
the entity, the recipient of the confirmation letter shall pay
the assessment, plus penalties and interest, or appeal to the
Oregon Tax Court in the manner provided in ORS 305.275.
  (5) If neither payment nor written objection to the notice of
liability is received by the county tax collector within 30 days
after the notice of liability has been mailed, the notice of
liability becomes final. In such event, the recipient of the
notice of liability may appeal the notice of liability to the
Oregon Tax Court within 90 days after it became final in the
manner provided in ORS 305.275.
  (6) If no appeal is filed within 90 days following the date the
liability becomes final under subsection (4) or (5) of this
section, each person for whom the liability has become final
under subsection (4) or (5) of this section shall be considered
to be the owner of the personal property and shall be subject to
ORS 311.455 and the other laws of this state that concern the
collection of delinquent personal property taxes from the owner
of the personal property.
  (7) Officers, employees and persons having ownership interests
in an entity are jointly and severally liable for delinquent
taxes for which a notice of liability is issued under this
section. If, following notice of liability, payment is made by
multiple persons and the total of these payments exceeds the
outstanding amount of delinquent taxes, interest and penalties,
the county governing body shall refund the excess payment amount
to each person that made payment. The amount of refund that each
person receives shall be in proportion to the amount the person's
payment bears to total payments made as a result of the issuance
of the notice of liability. Payments shall be made from the
refund reserve account described in ORS 311.807 or the
unsegregated tax collections account described in ORS
311.385. + }
  SECTION 4.  { + Section 3 of this 2001 Act applies to the
collection of personal property taxes that are delinquent on or
after January 1, 2002. + }
                         ----------