71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
Senate Bill 329
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 Governor John A. Kitzhaber,
M.D., for Department of Higher Education)
CHAPTER ................
AN ACT
Relating to taxation; creating new provisions; and amending ORS
307.095 and 307.110 and section 2, chapter 649, Oregon Laws
1975, section 2, chapter 422, Oregon Laws 1979, and section 4,
chapter 405, Oregon Laws 1981.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 307.095 is amended to read:
307.095. (1) Any portion of state property that is used during
the tax year for parking on a rental or fee basis to private
individuals is subject to ad valorem taxation.
(2) The real market value of such portion shall be computed by
determining that percentage which the total of receipts from
private use bears to the total of receipts from all use of the
property. The assessed value of such portion shall be computed as
provided in ORS 308.146. However, receipts from any use by a
state officer or employee in the performance of the official
duties of the state officer or employee shall not be considered
as receipts from private use in computing the portion subject to
ad valorem taxation.
(3) { - For tax years beginning on or after July 1, 1969, and
before July 1, 2002, - } This section and ORS 276.592 do not
apply to state property that is used by the State System of
Higher Education or the Oregon Health Sciences University solely
to provide parking for employees { + , + } { - or - }
students { + or visitors + }.
SECTION 2. ORS 307.110 is amended to read:
307.110. (1) Except as provided in ORS 307.120, all real and
personal property of this state or any institution or department
thereof or of any county or city, town or other municipal
corporation or political subdivision of this state, held under a
lease or other interest or estate less than a fee simple, by any
person whose real property, if any, is taxable, except employees
of the state, municipality or political subdivision as an
incident to such employment, shall be subject to assessment and
taxation for the assessed or specially assessed value thereof
uniformly with real property of nonexempt ownerships.
(2) Each leased or rented premises not exempt under ORS 307.120
and subject to assessment and taxation under this section which
is located on property used as an airport and owned by and
Enrolled Senate Bill 329 (SB 329-A) Page 1
serving a municipality or port shall be separately assessed and
taxed.
(3) Nothing contained in this section shall be construed as
subjecting to assessment and taxation any publicly owned property
described in subsection (1) of this section that is:
(a) Leased for student housing by a school or college to
students attending such a school or college.
(b) Leased to or rented by persons, other than sublessees or
subrenters, for agricultural or grazing purposes and for other
than a cash rental or a percentage of the crop.
(c) Utilized by persons under a land use permit issued by the
Department of Transportation for which the department's use
restrictions are such that only an administrative processing fee
is able to be charged.
(d) County fairgrounds and the buildings thereon, in a county
holding annual county fairs, managed by the county fair board
under ORS 565.230, if utilized, in addition to county fair use,
for any of the purposes described in ORS 565.230 (2), or for
horse stalls or storage for recreational vehicles or farm
machinery or equipment.
(e) The properties and grounds managed and operated by the
Oregon State Fair and Exposition Center under ORS 565.015, if
utilized, in addition to the purpose of holding the Oregon State
Fair, for horse stalls or for storage for recreational vehicles
or farm machinery or equipment.
(f) { - For tax years beginning on or after July 1, 1969, and
before July 1, 2002, - } State property that is used by the
State System of Higher Education or the Oregon Health Sciences
University to provide parking for employees { + , + }
{ - or - } students { + or visitors + }.
(g) Property of a housing authority created under ORS chapter
456 which is leased or rented to persons of lower income for
housing pursuant to the public and governmental purposes of the
housing authority. For purposes of this paragraph, 'persons of
lower income' has the meaning given the phrase under ORS 456.055.
(h) Property within a shipyard capable of dry-docking
ocean-going vessels of 200,000 deadweight tons or more and
utilized or leased by a sole contractor for the purpose of ship
repair, layup, conversion or construction. The public shipyard
owner shall notify the county assessor of the date of the lease
or other possessory interest agreement with the sole shipyard
contractor. Property subleased by the sole shipyard contractor,
or utilized by another person pursuant to a possessory interest
agreement with the sole shipyard contractor, is not exempt under
this paragraph.
(i) Property of a health district if:
(A) The property is leased or rented for the purpose of
providing facilities for health care practitioners practicing
within the county; and
(B) The county is a frontier rural practice county under rules
adopted by the Office of Rural Health.
(4) Property determined to be an eligible project for tax
exemption under ORS 285B.383 and 307.123 that was acquired with
revenue bonds issued under ORS 285B.320 to 285B.377 and that is
leased by this state, any institution or department thereof or
any county, city, town or other municipal corporation or
political subdivision of this state to an eligible applicant
shall be assessed and taxed in accordance with ORS 307.123.
(5) The provisions of law for liens and the payment and
collection of taxes levied against real property of nonexempt
Enrolled Senate Bill 329 (SB 329-A) Page 2
ownerships shall apply to all real property subject to the
provisions of this section. Taxes remaining unpaid upon the
termination of a lease or other interest or estate less than a
fee simple, shall remain a lien against the real or personal
property.
(6) If the state enters into a lease of property with, or
grants an interest or other estate less than a fee simple in
property to, a person whose real property, if any, is taxable,
then within 30 days after the date of the lease, or within 30
days after the date the interest or estate less than a fee simple
is created, the state shall file a copy of the lease or other
instrument creating or evidencing the interest or estate with the
county assessor. This section applies notwithstanding that the
property may otherwise be entitled to an exemption under this
section, ORS 307.120 or as otherwise provided by law.
SECTION 3. { + The amendments to ORS 307.095 and 307.110 by
sections 1 and 2 of this 2001 Act apply to tax years beginning on
or after July 1, 2002. + }
SECTION 4. Section 4, chapter 405, Oregon Laws 1981, as amended
by section 1, chapter 169, Oregon Laws 1985, and section 4,
chapter 748, Oregon Laws 1995, is amended to read:
{ + Sec. 4. + } ORS 307.182 { - , the amendments to ORS
307.060 by section 2, chapter 405, Oregon Laws 1981, and the
repeal of section 2, chapter 656, Oregon Laws 1975, by section 3,
chapter 405, Oregon Laws 1981, apply for - } { + applies to + }
tax years beginning on or after July 1, 1981, and prior to July
1, { - 2002 - } { + 2012 + }.
SECTION 5. Section 2, chapter 649, Oregon Laws 1975, as amended
by section 3, chapter 422, Oregon Laws 1979, section 2, chapter
169, Oregon Laws 1985, and section 5, chapter 748, Oregon Laws
1995, is amended to read:
{ + Sec. 2. + } ORS 307.183 applies to tax years beginning on
or after July 1, 1976, but prior to July 1, { - 2002 - } { +
2012 + }.
SECTION 6. Section 2, chapter 422, Oregon Laws 1979, as amended
by section 3, chapter 169, Oregon Laws 1985, and section 6,
chapter 748, Oregon Laws 1995, is amended to read:
{ + Sec. 2. + } ORS 307.184 applies to tax years beginning on
or after July 1, 1980, but prior to July 1, { - 2002 - } { +
2012 + }.
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Passed by Senate February 7, 2001
Repassed by Senate March 14, 2001
...........................................................
Secretary of Senate
...........................................................
President of Senate
Passed by House March 9, 2001
...........................................................
Speaker of House
Enrolled Senate Bill 329 (SB 329-A) Page 3
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2001
...........................................................
Secretary of State
Enrolled Senate Bill 329 (SB 329-A) Page 4