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 1243
 
                         House Bill 2028
 
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.
 
  Authorizes county tax collectors to seek assistance from
Department of Revenue Collections Unit in collecting liquidated
delinquent personal property taxes. Limits assistance unit may
render to setoff of tax refunds.
 
                        A BILL FOR AN ACT
Relating to collection of delinquent personal property taxes;
  amending ORS 293.250.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 293.250 is amended to read:
  293.250. (1) There is hereby created a Collections Unit in the
Department of Revenue.
  (2) The Department of Revenue may render assistance in the
collection of any delinquent account owing to { + :
  (a) + } Any state officer, board, commission, corporation,
institution, department or other state organization  { - , - }
 { + ; + } or  { +
  (b) + }   { - to - }  A county { + : + }  { +
  (A) + } Pursuant to a judgment obtained under ORS 169.151,
assigned by the agency or county to which the delinquent account
is owed to the Department of Revenue for collection { + ; or
  (B) At the request of the county tax collector for the
collection of delinquent personal property taxes for which a
warrant has been recorded in the County Clerk Lien Record as
provided under ORS 311.625 + }.
  (3)(a) Subject to rules prescribed by the Oregon Department of
Administrative Services for collection of delinquent accounts
owing to the respective officers, departments, boards and
commissions of state government, and to counties, the Department
of Revenue shall render assistance in such collection and shall
charge such officers, agencies and counties separately for the
cost of such assistance, provided that charges   { - shall - }
 { + do + } not exceed the proceeds of collection credited to
such officer, agency or county for the same biennium. The
Department of Revenue may designate a single percentage to retain
from the proceeds of collection as a charge for the cost of
assistance. If the Department of Revenue finds that accounts
assigned to the Department of Revenue for collection by certain
officers, agencies or counties lack sufficient information to
properly and efficiently identify the debtor or that the account
information must be put into a form usable by the Department of
Revenue in order to efficiently provide collection services, the
Department of Revenue may establish a separate percentage charge
to be retained from collections for the officer, agency or
county. The charge must reflect the average of the actual cost to
provide collection services for all accounts assigned by that
officer, agency or county. In providing assistance, the
Department of Revenue shall utilize all means available to
collect the delinquent accounts including the setoff of any
refunds or sums due to the debtor from the Department of Revenue
or any other state agency. The Department of Revenue may offset
any refunds or sums due to the debtor from the department or any
other state agency against delinquent accounts assigned by a
county to the department for collection under this section. The
Department of Revenue may prescribe criteria for the kinds of
accounts that may be assigned under this section, including a
minimum dollar amount owed.
  (b) No setoff will be made by the Department of Revenue unless
the debt is in a liquidated amount.
  (c) When the Department of Revenue has notified the assigning
agency or county that a refund or other sum due to the debtor is
available for setoff, the debtor may arrange with the Department
of Revenue for payment of the debt in full before the setoff is
made. However, the assigning agency or county   { - shall - }
 { + may + } not enter into any agreement with the debtor for
payment of the debt before the setoff is made.
  (d) At the time any setoff is made the debtor shall be notified
by the Department of Revenue of its intention to apply sums due
from a state agency against the debtor's delinquent account. The
notice shall provide that the debtor within 30 days may request a
hearing before the claimant agency or county. No issues at the
hearing may be considered that have been litigated previously, or
if the debtor after being given due notice of rights of appeal
has failed to exercise them timely.
  (e) All moneys received by the Department of Revenue in payment
of charges made under paragraph (a) of this subsection shall be
paid into the State Treasury and deposited in a miscellaneous
receipts account for the Department of Revenue.
  (f) Net proceeds of collections of delinquent accounts shall be
credited to the account or fund of the officer, agency or county
to which the debt was originally owing.
  (4)(a) In providing assistance in the collection of any
delinquent account under this section, the Department of Revenue
may issue a warrant for the collection of the delinquent account.
The warrant may be recorded in the County Clerk Lien Record
maintained under ORS 205.130.
  (b) A warrant   { - shall - }   { + may + } not be issued under
this subsection unless the debt is in a liquidated amount.
  (c) The amount of any warrant issued under this subsection
shall include the principal amount of the debt, any added
penalties or interest attributable to the delinquent account and
any costs associated with recording, indexing or service of the
warrant and any satisfaction or release thereof.
  (d) A warrant   { - shall - }   { + may + } not be issued under
this subsection before the debtor has been notified that the
department intends to issue the warrant and of the collection
action that may be taken under the warrant.
   { +  (5) A request by a county tax collector for assistance
under subsection (2)(b)(B) of this section:
  (a) May be made only after December 31 of the property tax year
in which the taxes were imposed;
  (b) May be made only if no appeal of the value of the property
or the amount of taxes due has been filed; and
  (c) Shall be limited to a request for the setoff of any refunds
or sums due to the debtor from the Department of Revenue.  The
Collections Unit may not render any other assistance to the
county tax collector than the setoff of refunds or sums due to
the debtor from the department. + }
    { - (5) - }  { +  (6) + } Nothing in this section   { - shall
prohibit - }   { + prohibits + } the collection of:
  (a) A child or spousal support obligation as provided in ORS
25.610; or
  (b) Criminal judgments that impose monetary obligations,
including judgments requiring the payment of fines, costs,
assessments, compensatory fines, attorney fees, forfeitures or
restitution.
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