71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
 
                            Enrolled
 
                         Senate Bill 130
 
Printed pursuant to Senate Interim Rule 213.28 by order of the
  President of the Senate in conformance with presession filing
  rules, indicating neither advocacy nor opposition on the part
  of the President (at the request of Joint Interim Judiciary
  Committee for Representative Kevin Mannix)
 
 
                     CHAPTER ................
 
 
                             AN ACT
 
 
Relating to recovery of tax proceeding expenses; creating new
  provisions; and amending ORS 305.490.
 
Be It Enacted by the People of the State of Oregon:
 
  SECTION 1. ORS 305.490 is amended to read:
  305.490. (1) Plaintiffs or petitioners filing a complaint or
petition in the tax court shall pay a filing fee for each
complaint or petition as follows:
  (a) If a small claims procedure is elected, $10.
  (b) For a complaint or petition in the magistrate division,
$25.
  (c) For a complaint or petition in the regular division, $50.
  (d) If a complaint or petition is specially designated under
ORS 305.501 for hearing in the regular division, a fee of $50.
  (2) Neither the State of Oregon, nor any county, school
district, municipal corporation or other public corporation
therein, nor any officer of any such public political division or
corporation, appearing in the representative capacity of the
officer of any public political division or corporation, shall be
required to pay the fee prescribed under this section. The party
entitled to costs and disbursements on such appeal shall recover
from the opponent of the party the amount so paid upon order of
the court, as in equity suits in the circuit court.
  (3)(a) If, in any proceeding before the tax  { + court + }
judge involving taxes upon or measured by net income in which an
individual taxpayer is a party, or involving inheritance taxes,
the court grants a refund claimed by the executor or taxpayer or
denies in part or wholly an additional assessment of taxes
claimed by the Department of Revenue to be due from the estate or
taxpayer, the court may allow the taxpayer, in addition to costs
and disbursements, the following:
  (A) Reasonable attorney fees for the proceeding under this
  { - section - }   { + subsection + } and for the prior
proceeding in the matter, if any, before the magistrate; and
  (B) Reasonable expenses as determined by the court. Expenses
include accountant fees and fees of other experts incurred by the
executor or individual taxpayer in preparing for and conducting
the proceeding before the tax court judge and the prior
proceeding in the matter, if any, before the magistrate.
 
 
Enrolled Senate Bill 130 (SB 130-INTRO)                    Page 1
 
 
 
  (b) Payment of attorney fees or reasonable expenses under this
 { - section - }   { + subsection + } shall be made by the
Department of Revenue in the manner provided by ORS 305.790.
   { +  (4)(a) If, in any proceeding before the tax court judge
involving ad valorem property taxation, exemptions, special
assessments or omitted property, the court finds in favor of the
taxpayer, the court may allow the taxpayer, in addition to costs
and disbursements, the following:
  (A) Reasonable attorney fees for the proceeding under this
subsection and for the prior proceeding in the matter, if any,
before the magistrate; and
  (B) Reasonable expenses as determined by the court. Expenses
include fees of experts incurred by the individual taxpayer in
preparing for and conducting the proceeding before the tax court
judge and the prior proceeding in the matter, if any, before the
magistrate.
  (b) Payment of attorney fees or reasonable expenses under this
subsection shall be made by the Department of Revenue in the
manner provided by ORS 305.790. + }
    { - (4) - }  { +  (5) + } All fees and other moneys received
or collected by the clerk by virtue of the office of the clerk
shall be paid over to the State Treasurer and shall be held by
the clerk in the General Fund as miscellaneous receipts.
  SECTION 2.  { + The amendments to ORS 305.490 by section 1 of
this 2001 Act apply to proceedings commenced on or after the
effective date of this 2001 Act. + }
                         ----------
 
 
Passed by Senate March 28, 2001
 
 
      ...........................................................
                                              Secretary of Senate
 
      ...........................................................
                                              President of Senate
 
Passed by House May 15, 2001
 
 
      ...........................................................
                                                 Speaker of House
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled Senate Bill 130 (SB 130-INTRO)                    Page 2
 
 
 
 
 
Received by Governor:
 
......M.,............., 2001
 
Approved:
 
......M.,............., 2001
 
 
      ...........................................................
                                                         Governor
 
Filed in Office of Secretary of State:
 
......M.,............., 2001
 
 
      ...........................................................
                                               Secretary of State
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled Senate Bill 130 (SB 130-INTRO)                    Page 3