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 2688
A-Engrossed
Senate Bill 684
Ordered by the House June 5
Including House Amendments dated June 5
Sponsored by Senator DUKES; Senators L BEYER, CORCORAN, FERRIOLI,
FISHER, GEORGE, MESSERLE, METSGER, Representative JOHNSON (at
the request of Clatsop County Commissioner George Kiepke,
Clatsop County Commissioner Tim Gannaway)
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.
Creates three-year property tax exemption for new health care
facilities in { - remote - } rural health service areas, if
exemption is authorized by county governing body. Permits other
local taxing districts to elect to authorize exemption.
Applies to tax years beginning on or after July 1, 2002.
A BILL FOR AN ACT
Relating to taxation.
Be It Enacted by the People of the State of Oregon: + }
SECTION 1. { + Sections 2 and 3 of this 2001 Act are added to
and made a part of ORS chapter 307. + }
SECTION 2. { + (1) As used in this section and section 3 of
this 2001 Act, 'rural health care facility' means a health care
facility that:
(a) Is located in a rural health service area with an average
travel time of more than 30 minutes from a population center of
30,000 or more, as determined by the Office of Rural Health; and
(b) Is used exclusively to provide medical care.
(2) Real and personal property of a rural health care facility
is exempt from the ad valorem property taxes of the county in
which the facility is located, and from the ad valorem property
taxes of each other local taxing district in which the facility
is located that authorizes the exemption under section 3 of this
2001 Act, if all of the following apply:
(a) The property constitutes new construction, new additions,
new modifications or new installations of property as of the
first assessment date for which the facility is in service. Land
and other property that was in existence at the location of the
facility prior to the date work began on the construction,
addition, modification or installation of property at the
facility is not exempt under this section.
(b) The exemption has been authorized by the governing body of
the county in which the facility is located in the manner set
forth in section 3 of this 2001 Act.
(3) To receive the exemption provided under this section, the
rural health care facility must annually file its intention to
take the exemption. The filing must be with the county assessor
of the county that authorized the exemption under section 3 of
this 2001 Act and must be made by April 1 preceding the tax year
for which the exemption is being claimed.
(4) A rural health care facility described in this section
shall be exempt from the taxes to which the exemption applies for
the tax year in which the facility is first in service as of the
assessment date and for the next two succeeding tax years. + }
SECTION 3. { + (1) In order for a rural health care facility
to be exempt from tax under section 2 of this 2001 Act, prior to
the construction, addition, modification or installation of the
facility the governing body of the county in which the facility
is to be located must, by ordinance or resolution, authorize the
exemption provided under section 2 of this 2001 Act.
(2) Within 10 days following adoption of the ordinance or
resolution that authorizes the exemption provided under section 2
of this 2001 Act, the county governing body must give written
notice of the authorization of the exemption to:
(a) Each taxing district located in the county; and
(b) The county assessor.
(3) The notice must state that:
(a) The county has authorized the exemption provided under
section 2 of this 2001 Act; and
(b) The exemption will apply to the taxes of the local taxing
district receiving the notice if that district elects to
authorize the exemption under subsection (4) of this section.
(4)(a) A local taxing district that receives a notice described
in this section may elect to authorize the exemption within 180
days of the date of the notice.
(b) The governing body of a taxing district makes an election
by passing an ordinance or resolution stating that the taxing
district is authorizing the exemption.
(c) A taxing district making an election shall mail copies of
the ordinance or resolution in which the election is made to the
county governing body and to the county assessor within 10 days
of the date the election is made.
(5) A county that has authorized exemptions provided under
section 2 of this 2001 Act may revoke authorization by repealing
the ordinance or resolution described in subsection (1) of this
section. Authorization revocation under this subsection does not
affect the continued exemption of any rural health care facility
that has already qualified for the exemption, but a rural health
care facility that has not qualified for an exemption as of the
date of revocation may not qualify for an exemption after the
date of revocation. + }
SECTION 4. { + Sections 2 and 3 of this 2001 Act apply to tax
years beginning on or after July 1, 2002. + }
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