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
Senate Bill 684
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 as
introduced.
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) Real and personal property of a 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.
(c) The health care facility serves local or regional health
care needs.
(d) The health care facility is located in a remote rural
health service area with an average travel time of more than 30
minutes from a population center of 30,000 or more.
(2) A health care facility described in subsection (1) of 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 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 under section 2 of this 2001 Act.
(2) Within 10 days following adoption of the ordinance or
resolution that authorizes the exemption 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 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 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 health care facility that has
already qualified for the exemption, but a 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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