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 1244
House Bill 2029
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.
Modifies property tax record keeping requirements to reflect
changes in technology.
A BILL FOR AN ACT
Relating to tax collection procedures; amending ORS 311.252,
311.253, 311.361 and 311.507.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 311.253 is amended to read:
311.253. (1) Notwithstanding ORS 311.250, if to meet the
requirements of ORS 311.250, the tax collector must deliver or
mail multiple tax statements to the same person, as defined in
ORS 311.605, the tax collector may, at the request of the person
made in writing, in lieu of the required tax statements, deliver
or mail to the person a computer { - printout - }
{ + record + } that contains the name and last-known address of
the person, and for each of the properties for which an
individual tax statement would otherwise be required, such
information as the Department of Revenue may prescribe by rule
and any other information mutually agreed to by the tax collector
and the person.
(2) Any request made under this section must be made to the tax
collector by the person on or before October 1 of each year. If
upon mutual agreement of the parties, the tax collector complies
with the request in accordance with the agreement, the tax
collector is relieved of responsibility of delivering or mailing
tax statements in any other manner.
(3) Any information required by ORS 311.250 to appear on a tax
statement that is not included { - on - } { + in + } the
computer { - printout - } { + record + } authorized by this
section shall appear on the face of the tax receipt given under
ORS 311.361. This section shall not apply to a mortgagee required
or authorized to pay ad valorem taxes to which ORS 311.252
applies.
(4) As used in this section { + and ORS 311.252 + }, 'computer
{ - printout - } { + record + } ' means { - a set of
systematic punch cards, reels of magnetic tape, floppy discs or
other magnetic media or material in machine readable form - }
{ + information stored by any means of electronic storage or
paper on which is printed information retrieved from a computer
or other form of electronic storage + }.
SECTION 2. ORS 311.361 is amended to read:
311.361. (1) Every tax receipt shall state plainly on its face
the name of the county, the fiscal year for which the taxes
entered therein have been levied followed by the word 'Taxes. '
The receipt shall show the exact amount paid, the date of
payment, the property on which the taxes were paid and the code
area for the property. The tax collector shall keep a stub
receipt or a copy of each receipt or a computer
{ - printout - } { + record + } of the same information on
each receipt issued and such stub receipt, copy or
{ - printout - } { + computer record + } shall be a public
record. The receipts shall be numbered consecutively except that
if more than one validating machine is used in validating and
numbering the receipts, a consecutive number series may be used
for each machine if the series is identified by a machine number
or letter. The stubs or copies of the receipts, or the
{ - printout - } { + computer record + }, shall contain the
post-office or residence address of the taxpayer, which may be
ascertained and entered at the time of the payment. Preparation
of a microfilm { - or - } { + , a + } microfiche { + or an
electronically stored + } record of the receipts constitutes a
{ - printout - } { + computer record + }.
(2) If the tax statement has been sent to the taxpayer with a
copy to be retained by the taxpayer, no copy of the receipt need
be given or sent to the taxpayer unless the taxpayer requests
one.
(3) A temporary or interim receipt may be issued on payment of
any installment of less than one-quarter of a particular tax
account, each such receipt to be entered in the records of the
tax collector's office.
(4) Notwithstanding any other provision of law, the tax
collector's copy of the tax receipt may be destroyed when seven
years have elapsed from the date the receipt was issued.
SECTION 3. ORS 311.252 is amended to read:
311.252. (1) If a mortgagee is required or authorized to pay
the ad valorem taxes on a manufactured structure or on real
property that is subject to the mortgage by a provision contained
in the mortgage instrument, upon written request sent to the tax
collector, the tax collector shall send a copy of the statement
required to be mailed to the taxpayer under ORS 311.250 to the
mortgagee. The request by the mortgagee for the sending of the
copy shall be made to the tax collector on or before October 1 of
each year and shall state that the mortgagee has the duty or is
authorized to pay the taxes for the owner of the property.
(2) The tax collector and any mortgagee referred to in
subsection (1) of this section may agree that a { - set of
systematic punch cards or reels of magnetic tape - }
{ + computer record + } containing the information required by
the Department of Revenue may be delivered to the mortgagee
instead of a copy of the tax statement required by subsection (1)
of this section.
(3) For the purposes of this section, the holder of a perfected
security interest in a manufactured structure is considered a
'mortgagee' and the perfected security interest is considered a
'mortgage. '
SECTION 4. ORS 311.507 is amended to read:
311.507. (1) Notwithstanding the requirement in ORS 311.505 (3)
that to receive a discount upon payment of taxes, the taxes must
be paid on or before November 15, the discount provided by ORS
311.505 (3) shall be allowed:
(a) If the taxes are paid within 15 business days after the
date the tax statement is mailed by the tax collector, or by
November 15, whichever is the later;
(b) If under ORS 311.252 (2) or 311.253, the mortgagee or other
person has received from the county a defective or inaccurate
{ - magnetic tape or other computer printout - } { + computer
record + }, and the taxes are paid within 15 business days after
the corrected { - tape or printout - } { + computer
record + } is delivered to the mortgagee or person, or by
November 15, whichever is later;
(c) If the reason for nonpayment by November 15 is on account
of the county not providing a { - magnetic tape or computer
printout - } { + computer record + } pursuant to a mutual
agreement as provided under ORS 311.253 and tax statements are
substituted by the county for the { - magnetic tape or computer
printout - } { + computer record + }. To receive a discount
pursuant to this paragraph, the taxes must be paid within 20
business days after the tax collector mails the tax statements,
or the taxpayer has been notified in writing by the tax collector
that the { - magnetic tape or computer printout - } { +
computer record + } will not be provided, whichever date is
later; or
(d) Except under conditions described in ORS 311.229 (2), if
property or value is added to the tax roll under ORS 311.208 and
the taxes becoming due as a result of the addition are paid in
the period prior to the 16th day of the month next following the
month of their extension.
(2) Nothing in this section shall affect the due dates of the
installment payments or the computation of interest upon failure
to pay the installment on the date due. As used in this section,
business days mean days other than Saturdays and legal holidays.
----------