Chapter 771 Oregon Laws 2003

AN ACT

HB 2283

Relating to taxation; creating new provisions; amending sections 1 and 2, chapter 256, Oregon Laws 2001; and prescribing an effective date.

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

SECTION 1. Section 1, chapter 256, Oregon Laws 2001, is amended to read:

Sec. 1. (1) Upon compliance with section 3 [of this 2001 Act], chapter 256, Oregon Laws 2001, land that is used both as a golf course and for the discharge of wastewater or sewage effluent is exempt from the ad valorem property taxes of taxing districts authorizing the exemption under section 4 [of this 2001 Act], chapter 256, Oregon Laws 2001, if:

[(1)] (a) The land is owned by a municipality and leased by a nonprofit corporation that was in existence as of January 1, 1997; and

[(2)] (b) The nonprofit corporation operates the golf course.

(2) Buildings or other improvements that are located on land that is exempt from ad valorem property taxes under subsection (1) of this section and that are used in the operation of the golf course or the discharge of wastewater or sewage effluent are exempt from ad valorem property taxes of the taxing districts that authorized the exemption under section 4, chapter 256, Oregon Laws 2001.

SECTION 2. Section 2, chapter 256, Oregon Laws 2001, is amended to read:

Sec. 2. (1) Section 1 (1), [of this 2001 Act] chapter 256, Oregon Laws 2001, applies to tax years beginning on or after July 1, 1998, and before July 1, 2021.

(2) Section 1 (2), chapter 256, Oregon Laws 2001, applies to tax years beginning on or after July 1, 1999, and before July 1, 2021.

SECTION 3. (1) Any property taxes and interest that have been paid on behalf of buildings or other improvements located on land exempt from taxation under section 1, chapter 256, Oregon Laws 2001, for a tax year beginning before July 1, 2004, shall be refunded in the manner prescribed in subsection (2) of this section. If the taxes have not been paid, the taxes and any interest due thereon are abated.

(2) 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 4. 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 September 17, 2003

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

Effective date November 26, 2003

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