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 3278
 
                         Senate Bill 745
 
Sponsored by Senator DUKES
 
 
                             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.
 
  Permits surviving spouse of veteran eligible for veteran's
property tax exemption to apply for exemption at any time during
tax year if veteran died during current or prior tax year.
  Applies to tax years beginning on or after July 1, 2001.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to taxation; creating new provisions; amending ORS
  307.260; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 307.260 is amended to read:
  307.260. (1)(a) Each veteran or surviving spouse qualifying for
the exemption under ORS 307.250 shall file with the county
assessor, on forms supplied by the assessor, a claim therefor in
writing on or before April 1 of the assessment year for which the
exemption is claimed, except that when the property designated is
acquired after March 1 but prior to July 1 the claim for that
year shall be filed within 30 days after the date of acquisition.
  (b) Not later than April 10 in each year, the county assessor
shall notify each veteran or surviving spouse of a veteran in the
county who secured an exemption under ORS 307.250 in the
preceding year but who did not make application therefor on or
before April 1 of the current year. Such notice may be given on
an unsealed postal card. Any veteran or surviving spouse so
notified may secure such exemption, if still qualified, by making
application therefor to the county assessor not later than May 1
of the current year, accompanied by a late-filing fee of $10
which shall be deposited in the general fund of the county for
general governmental expenses. If the claim for any year is not
filed within the time specified, the exemption shall not be
allowed on the assessment roll of that year.
  (2) The claim shall set out the basis of the claim and
designate the property to which the exemption may apply. Except
as provided in subsection (3) of this section, claims for
exemptions under ORS 307.250 (1)(a) and (2)(a) shall have annexed
thereto the certificate last issued by United States Department
of Veterans Affairs or the branch of the Armed Forces of the
United States, as the case may be, but dated within three years
prior to the date of the claim for exemption, certifying the rate
of disability of the claimant. Claims for exemption under ORS
307.250 (1)(b) shall, except as provided in subsection (3) of
this section, have annexed thereto, in addition to any
certificate prescribed, a statement by the claimant under oath or
affirmation setting forth the total gross income received by the
claimant from all sources during the last calendar year. There
shall be annexed to each claim the affidavit or affirmation of
the claimant that the statements contained therein are true.
  (3) The provisions of subsection (2) of this section which
require a veteran to annex to the claim certificates of either
the United States Department of Veterans Affairs, any branch of
the Armed Forces of the United States or a duly licensed
physician, shall not apply to a veteran who has filed the
required certificate after attaining the age of 65 years or to a
veteran who has filed, on or after September 27, 1987, a
certificate certifying a disability rating that, under federal
law, is permanent and cannot be changed.
   { +  (4)(a) Notwithstanding subsection (1) of this section, a
surviving spouse may file a claim for the exemption under ORS
307.250 at any time during the tax year if the veteran died
during the previous or current tax year.
  (b) The claim shall be allowed by the county assessor if the
surviving spouse meets all of the qualifications for an exemption
under ORS 307.250 other than the timely filing of a claim under
subsection (1) of this section.
  (c) If taxes on the exempt value have been paid, the taxes
shall be refunded in the manner prescribed in paragraph (d) of
this subsection. If taxes on the exempt value have not been paid,
the taxes and any interest thereon shall be abated.
  (d) The tax collector shall notify the governing body of the
county of any refund required under this section and the
governing body shall cause a refund of the taxes and any interest
paid to be made from the unsegregated tax collections account
described in ORS 311.385. The refund under this subsection shall
be made without interest. The county assessor and tax collector
shall make the necessary corrections in the records of their
offices. + }
  SECTION 2.  { + The amendments to ORS 307.260 by section 1 of
this 2001 Act apply to tax years beginning on or after July 1,
2001. + }
  SECTION 3.  { + This 2001 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-first
Legislative Assembly adjourns sine die. + }
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