72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
Enrolled
House Bill 2027
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 tax refunds; creating new provisions; amending ORS
311.806 and 311.808; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 311.806 is amended to read:
311.806. (1) Subject to subsection (2) of this section, the
county governing body shall refund, out of the refund reserve
account provided in ORS 311.807, or the unsegregated tax
collections account provided in ORS 311.385, taxes on property
collected by an assessor or tax collector pursuant to a levy of
the assessor or of any taxing district or tax levying body or
pursuant to ORS 311.255, plus interest thereon as provided in ORS
311.812, in the following cases:
(a) To the { - owner or an owner of any taxable property or
the person in whose name the property is assessed - } { +
person described in ORS 309.100 (1) + } and in whose name a
petition was filed, whenever a change in the value of property is
ordered by a county board of property tax appeals { - or the
Department of Revenue - } and no appeal is taken or can be taken
from the board's { - or department's - } order, or whenever
ordered by the Oregon Tax Court or the Supreme Court and the
order constitutes a final determination of the matter;
{ + (b) To the person who has sought and obtained an order
from the Department of Revenue under ORS 306.115, whenever a
change in the value of property is ordered by the department and
no appeal is taken or can be taken from the order of the
department;
(c) To the person who meets the criteria described in ORS
305.275 and in whose name an appeal is filed under ORS 305.275,
whenever ordered by the Oregon Tax Court or Supreme Court and the
order constitutes a final determination of the matter; + }
{ - (b) - } { + (d) + } Whenever a change in the value of
property is made under ORS 309.115 upon resolution of an appeal
and no separate appeal of the value of the property was taken for
the year of the change:
(A) To the person in whose name the appeal was filed, for each
year after the year for which the appeal was filed in which that
person was listed as the owner or an owner or the person in whose
name the property was assessed; and
(B) To the owner of record on the tax roll at the time of
refund, each year thereafter;
Enrolled House Bill 2027 (HB 2027-INTRO) Page 1
{ - (c) - } { + (e) + } To the owner of record on the tax
roll at the time of refund, whenever taxes are collected against
real or personal property not within the jurisdiction of the tax
levying body;
{ - (d) - } { + (f) + } Except as provided in ORS 310.143,
to the owner of record on the tax roll at the time of refund,
whenever, through excusable neglect, or through an error subject
to correction under ORS 311.205 taxes on property are paid in
excess of the amount legally chargeable thereon, and then only in
the amount of money collected in excess of the amount actually
due; or
{ - (e) - } { + (g) + } Except as provided in ORS 311.808,
to the payer of the tax whenever any person pays taxes on the
property of another by mistake of any kind.
(2)(a) Except as provided in paragraphs (b) and (c) of this
subsection, no refund of taxes shall be allowed or made after six
years from the assessment date for the fiscal year for which the
taxes were collected.
(b) A refund of taxes may be allowed or made after the period
described in paragraph (a) of this subsection if, before the
expiration of the period, a written claim for refund of the taxes
is filed by the taxpayer with the county governing body. Where
applicable, a certified copy of the order of the Department of
Revenue or of the Oregon Tax Court or the Supreme Court shall be
made a part of the claim.
(c) Upon written request of the Director of the Department of
Revenue or with the approval of the tax collector, the county
governing body may order a refund of taxes to be paid as
specified in subsection (1) of this section without the filing of
a written claim and without regard to the period specified under
paragraph (a) of this subsection. The request of the department
shall be considered an order for the purpose of ORS 311.812
(2)(b).
(3)(a) Upon request of the owner or an owner of any taxable
property or the person in whose name the property is assessed, or
the owner of record on the tax roll at the time of refund,
whichever is applicable, and with the approval of the tax
collector, the county governing body may authorize refunds
payable under subsection (1)(a) { - , (b) or (c) - } { + to
(e) + } of this section to be made by crediting the total tax
liability account of the requester with the amount of the refund.
The total tax liability account is the total amount of tax that
has been extended or charged against a particular property tax
account as limited by section 11b, Article XI of the Oregon
Constitution.
(b) In the case of a refund or credit payable to a single
requester that results from an order constituting a final
determination of a matter as described under subsection
(1)(a) { + , (b) or (c) + } of this section, a county governing
body may elect to pay the refund or apply the credit in equal
periodic installments over not more than the five-year period
that begins on the date that the order is issued if the amount to
be refunded or credited exceeds the lesser of $250,000 or
one-quarter of one percent of the total amount of taxes on
property imposed within the county within the limits of section
11b, Article XI of the Oregon Constitution, as listed on the
certificate last prepared under ORS 311.105.
(c) If a county governing body elects to pay a refund or credit
under the provisions of paragraph (b) of this subsection, and the
election will result in a hardship to a requester, the requester
Enrolled House Bill 2027 (HB 2027-INTRO) Page 2
may appeal the election to the tax court as provided in ORS
305.404 to 305.560.
(4) Immediately upon payment of the refund and any interest
thereon, the tax collector shall make the necessary correcting
entries in the records of the office of the tax collector. ORS
294.305 to 294.565 { - shall - } { + do + } not apply to
refunds made out of the refund reserve account or the
unsegregated tax collections account.
(5) A refund { - shall not be - } { + is not + } required
under this section for any tax year if the amount of the refund
would be $10 or less. Any amount not refunded under this
subsection shall be distributed to taxing districts in the same
manner that other taxes are distributed.
(6) As used in this section, 'owner of record on the tax roll
at the time of refund' means the owner or an owner of the
property or the person in whose name the property is assessed on
the tax roll last certified and delivered to the tax collector
under ORS 311.105 and 311.115.
SECTION 2. ORS 311.808 is amended to read:
311.808. { - No - } { + A + } refund of property taxes
under ORS 311.806
{ - (1)(e) - } { + (1)(g) + } { - shall - } { + may
not + } be made on real property or a manufactured structure when
all of the following conditions are present:
(1) A mortgagee has requested the tax statement for the
property under ORS 311.252 and has paid the tax on the property.
(2) The tax roll shows payment of the taxes, and thereafter the
property is sold to a bona fide purchaser.
SECTION 3. { + The amendments to ORS 311.806 and 311.808 by
sections 1 and 2 of this 2003 Act apply to refunds issued on or
after the effective date of this 2003 Act. + }
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. + }
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Passed by House February 10, 2003
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate March 7, 2003
...........................................................
President of Senate
Enrolled House Bill 2027 (HB 2027-INTRO) Page 3
Received by Governor:
......M.,............., 2003
Approved:
......M.,............., 2003
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2003
...........................................................
Secretary of State
Enrolled House Bill 2027 (HB 2027-INTRO) Page 4