Chapter 108 Oregon Laws 2003

AN ACT

HB 2029

Relating to tax collection procedures; amending ORS 311.252, 311.253, 311.361 and 311.507.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 311.253 is amended to read:

311.253. (1) Notwithstanding ORS 311.250, if to meet the requirements of ORS 311.250, the tax collector must deliver or mail multiple tax statements to the same person, as defined in ORS 311.605, the tax collector may, at the request of the person made in writing, in lieu of the required tax statements, deliver or mail to the person a computer [printout] record that contains the name and last-known address of the person, and for each of the properties for which an individual tax statement would otherwise be required, such information as the Department of Revenue may prescribe by rule and any other information mutually agreed to by the tax collector and the person.

(2) Any request made under this section must be made to the tax collector by the person on or before October 1 of each year. If upon mutual agreement of the parties, the tax collector complies with the request in accordance with the agreement, the tax collector is relieved of responsibility of delivering or mailing tax statements in any other manner.

(3) Any information required by ORS 311.250 to appear on a tax statement that is not included [on] in the computer [printout] record authorized by this section shall appear on the face of the tax receipt given under ORS 311.361. This section shall not apply to a mortgagee required or authorized to pay ad valorem taxes to which ORS 311.252 applies.

(4) As used in this section and ORS 311.252, “computer [printout] record” means [a set of systematic punch cards, reels of magnetic tape, floppy discs or other magnetic media or material in machine readable form] information stored by any means of electronic storage or paper on which is printed information retrieved from a computer or other form of electronic storage.

SECTION 2. ORS 311.361 is amended to read:

311.361. (1) Every tax receipt shall state plainly on its face the name of the county, the fiscal year for which the taxes entered therein have been levied followed by the word “Taxes.” The receipt shall show the exact amount paid, the date of payment, the property on which the taxes were paid and the code area for the property. The tax collector shall keep a stub receipt or a copy of each receipt or a computer [printout] record of the same information on each receipt issued and such stub receipt, copy or [printout] computer record shall be a public record. The receipts shall be numbered consecutively except that if more than one validating machine is used in validating and numbering the receipts, a consecutive number series may be used for each machine if the series is identified by a machine number or letter. The stubs or copies of the receipts, or the [printout] computer record, shall contain the post-office or residence address of the taxpayer, which may be ascertained and entered at the time of the payment. Preparation of a microfilm [or], a microfiche or an electronically stored record of the receipts constitutes a [printout] computer record.

(2) If the tax statement has been sent to the taxpayer with a copy to be retained by the taxpayer, no copy of the receipt need be given or sent to the taxpayer unless the taxpayer requests one.

(3) A temporary or interim receipt may be issued on payment of any installment of less than one-quarter of a particular tax account, each such receipt to be entered in the records of the tax collector’s office.

(4) Notwithstanding any other provision of law, the tax collector’s copy of the tax receipt may be destroyed when seven years have elapsed from the date the receipt was issued.

SECTION 3. ORS 311.252 is amended to read:

311.252. (1) If a mortgagee is required or authorized to pay the ad valorem taxes on a manufactured structure or on real property that is subject to the mortgage by a provision contained in the mortgage instrument, upon written request sent to the tax collector, the tax collector shall send a copy of the statement required to be mailed to the taxpayer under ORS 311.250 to the mortgagee. The request by the mortgagee for the sending of the copy shall be made to the tax collector on or before October 1 of each year and shall state that the mortgagee has the duty or is authorized to pay the taxes for the owner of the property.

(2) The tax collector and any mortgagee referred to in subsection (1) of this section may agree that a [set of systematic punch cards or reels of magnetic tape] computer record containing the information required by the Department of Revenue may be delivered to the mortgagee instead of a copy of the tax statement required by subsection (1) of this section.

(3) For the purposes of this section, the holder of a perfected security interest in a manufactured structure is considered a “mortgagee” and the perfected security interest is considered a “mortgage.”

SECTION 4. ORS 311.507 is amended to read:

311.507. (1) Notwithstanding the requirement in ORS 311.505 (3) that to receive a discount upon payment of taxes, the taxes must be paid on or before November 15, the discount provided by ORS 311.505 (3) shall be allowed:

(a) If the taxes are paid within 15 business days after the date the tax statement is mailed by the tax collector, or by November 15, whichever is the later;

(b) If under ORS 311.252 (2) or 311.253, the mortgagee or other person has received from the county a defective or inaccurate [magnetic tape or other computer printout] computer record, and the taxes are paid within 15 business days after the corrected [tape or printout] computer record is delivered to the mortgagee or person, or by November 15, whichever is later;

(c) If the reason for nonpayment by November 15 is on account of the county not providing a [magnetic tape or computer printout] computer record pursuant to a mutual agreement as provided under ORS 311.253 and tax statements are substituted by the county for the [magnetic tape or computer printout] computer record. To receive a discount pursuant to this paragraph, the taxes must be paid within 20 business days after the tax collector mails the tax statements, or the taxpayer has been notified in writing by the tax collector that the [magnetic tape or computer printout] computer record will not be provided, whichever date is later; or

(d) Except under conditions described in ORS 311.229 (2), if property or value is added to the tax roll under ORS 311.208 and the taxes becoming due as a result of the addition are paid in the period prior to the 16th day of the month next following the month of their extension.

(2) Nothing in this section shall affect the due dates of the installment payments or the computation of interest upon failure to pay the installment on the date due. As used in this section, business days mean days other than Saturdays and legal holidays.

Approved by the Governor May 28, 2003

Filed in the office of Secretary of State May 28, 2003

Effective date January 1, 2004

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