Chapter 400 Oregon Laws 2003

AN ACT

SB 227

Relating to taxation; amending ORS 306.245 and 311.250; and prescribing an effective date.

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

SECTION 1. ORS 306.245 is amended to read:

306.245. (1) In order to achieve uniformity in assessment and collection of property taxes throughout the state, the Department of Revenue shall prescribe a form for use by counties using automated data processing equipment and a form for use by counties not using automated data processing equipment for each of the following categories:

(a) The tax statement referred to in ORS 311.250.

(b) The personal property tax return referred to in ORS 308.290.

(2) Counties must use the forms prescribed by the department under subsection (1) of this section.

(3) In prescribing the forms under subsection (1) of this section, the department shall consult with the appropriate county officers and employees and shall take into account the equipment available in each county.

[(4) In addition to the other information required to be on a tax statement, the uniform tax statement prescribed under subsection (1) of this section shall contain, with respect to real property and manufactured structures assessed as personal property, the total assessed value of the property for the preceding year, the total amount of taxes levied or imposed on the property expressed in dollars and cents per thousand dollars of assessed value for the preceding year and the total amount of current taxes that were due on the property in the preceding year before the discount provided in ORS 311.505.]

[(5)] (4) The department shall provide and shall bear the cost of each category of form described in subsection (1) of this section for each year in which the county uses the form prescribed under subsection (1) of this section for the category.

SECTION 2. ORS 311.250 is amended to read:

311.250. (1) Except as to real property assessed to “unknown owners” pursuant to ORS 308.240 (2), on or before October 25 in each year, the tax collector shall deliver or mail to each person (as defined in ORS 311.605) shown on the tax roll as an owner of real or personal property, or to an agent or representative authorized in writing pursuant to ORS 308.215 by such person, a written statement of property taxes payable on the following November 15.

(2) The failure of a taxpayer to receive the statement described in this section shall not invalidate any assessment, levy, tax, or proceeding to collect tax.

(3) The tax collector shall not be liable for failure to deliver or mail the tax statements by October 25 as provided in subsection (1) of this section if such failure was caused by not receiving the tax roll from the assessor by the time provided by law or by reason of any other circumstance beyond the control of the tax collector. In such case the tax collector shall deliver or mail the statements as soon as possible.

(4) Where, for any reason the taxes due on any property on the assessment roll in any year cannot be ascertained from the tax roll by November 5 of that year, within 15 days thereafter the owner or other person liable for or desiring to pay the taxes on such property may tender to the tax collector, and the tax collector may collect, a payment of all or part of the taxes estimated by the tax collector to be due on such property. Immediately after the taxes are actually extended on the tax roll, the tax collector shall credit the amount paid as provided by law, allowing the discount under ORS 311.505 and not charging interest for the amount of taxes satisfied by such payment. Where there has been an underpayment, additional taxes shall be collected, and where there has been an overpayment, refund shall be made as otherwise provided by law.

(5) The tax statement described in this section shall be designed by the Department of Revenue and shall contain such information as the department shall prescribe by rule including:

(a) The real market value of the property for which the tax statement is being prepared (or the property’s specially assessed value if the property is subject to special assessment) for the current and prior tax year; [and]

(b) The property’s assessed value for the current and prior tax year; and

(c) The total amount of taxes due on the property.

SECTION 3. This 2003 Act takes effect on the 91st day after the date on which the regular session of the Seventy-second Legislative Assembly adjourns sine die.

Approved by the Governor June 17, 2003

Filed in the office of Secretary of State June 18, 2003

Effective date November 26, 2003

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