72nd OREGON LEGISLATIVE ASSEMBLY--2003 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 1241
 
                         House Bill 2026
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of House Interim Committee on
  Revenue)
 
 
                             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.
 
  Eliminates annual application for property of water
associations to be exempt from property taxation, if property was
exempt in previous tax year and ownership or use of property is
unchanged.
  Applies to tax years beginning on or after July 1, 2004.
 
                        A BILL FOR AN ACT
Relating to taxation; creating new provisions; and amending ORS
  307.210.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 307.210 is amended to read:
  307.210. (1) After the county assessor has approved an
application for exemption filed under this section, all property
consisting of land, improvements, fixtures, equipment or
supplies, including dams and dikes, owned by any association of
persons, wholly mutual or cooperative in character, whether
incorporated or unincorporated, used primarily in storing,
conveying and distributing water to the members of such
association for domestic use or irrigation, where such
association has no other business or purpose and its operations
are conducted without profit in money, is exempt from taxation.
  (2) The property described in subsection (1) of this section
shall not be exempt if either of the following conditions existed
in the 12-month period prior to the January 1 assessment date:
  (a) More than 15 percent of the members of the association were
a commercial establishment or establishments   { - which - }
 { + that + } used any of the water for commercial purposes.
  (b) More than 25 percent of the total annual volume of water
furnished by the association was used by a commercial
establishment or establishments for commercial purposes.
  (3) For the purpose of this section service to the government
of this state, the government of the United States, or any
subdivision, agency or instrumentality, corporate or otherwise,
of either of them, shall not be construed as a commercial
purpose.
  (4) { + (a) + } An association seeking to claim an exemption
under this section shall file an application with the county
assessor on or before April 1 preceding the tax year for which
the exemption is being claimed.
   { +  (b) An application is not required under this section if
the property of the association was exempt under this section for
the previous tax year and, as of the assessment date for the
current tax year, the ownership or use of all of the property
that was the subject of the application remains unchanged. + }
  (5) The application shall be on such form and shall contain
such information as the Department of Revenue shall prescribe.
  (6) The county assessor shall approve or disapprove an
application filed under this section and shall notify the
applicant of the assessor's determination.
  SECTION 2.  { + The amendments to ORS 307.210 by section 1 of
this 2003 Act apply to tax years beginning on or after July 1,
2004. + }
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