72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
 
 
                            Enrolled
 
                         House Bill 2025
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of House Interim Committee on
  Revenue)
 
 
                     CHAPTER ................
 
 
                             AN ACT
 
 
Relating to taxation; creating new provisions; amending ORS
  308.242; and prescribing an effective date.
 
Be It Enacted by the People of the State of Oregon:
 
  SECTION 1. ORS 308.242 is amended to read:
  308.242. (1) The assessor   { - shall make no - }  { +  may not
make + } changes in the roll after September 25 of each year
except as provided in subsections (2) and (3) of this section or
as otherwise provided by law.
  (2) After the assessment roll has been certified and on or
before December 31, the assessor may make changes in valuation
judgment that result in a reduction in the value of property, if
 { - : - }
    { - (a) - }  so requested by the taxpayer or upon the
assessor's own initiative  { - ; and - }
    { - (b) No petition for a reduction in value has been filed
with the board of property tax appeals - } .
    { - (3) Any changes made under subsection (2) of this section
shall be made in the manner specified in ORS 311.205 and 311.216
to 311.232. - }
    { - (4)(a) - }  { +  (3)(a) + } If a petition for reduction
has been filed with the board of property tax appeals, the
assessor may  { + change the roll if the assessor and the
petitioner  + }stipulate to a change in valuation judgment that
results in a reduction in value. The stipulation may be made at
any time up until the convening of the board.
  (b)   { - All - }  Stipulations agreed to by the assessor and
the petitioner  { + under this subsection + } shall be delivered
to the clerk of the board prior to the convening of the board.
  (c) As used in this subsection, 'stipulation' means a written
agreement signed by the petitioner and the assessor that
specifies a reduction in value to be made to the assessment and
tax roll.
   { +  (4) Any change in value made under subsection (2) or (3)
of this section shall be made in the manner specified in ORS
311.205 and 311.216 to 311.232. + }
  SECTION 2.  { + The amendments to ORS 308.242 by section 1 of
this 2003 Act apply to changes to the assessment and tax roll
made on or after the effective date of this 2003 Act. + }
 
 
 
 
Enrolled House Bill 2025 (HB 2025-INTRO)                   Page 1
 
 
 
  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. + }
                         ----------
 
 
Passed by House February 18, 2003
 
 
      ...........................................................
                                             Chief Clerk of House
 
      ...........................................................
                                                 Speaker of House
 
Passed by Senate March 7, 2003
 
 
      ...........................................................
                                              President of Senate
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 2025 (HB 2025-INTRO)                   Page 2
 
 
 
 
 
Received by Governor:
 
......M.,............., 2003
 
Approved:
 
......M.,............., 2003
 
 
      ...........................................................
                                                         Governor
 
Filed in Office of Secretary of State:
 
......M.,............., 2003
 
 
      ...........................................................
                                               Secretary of State
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 2025 (HB 2025-INTRO)                   Page 3