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 1902
 
                           A-Engrossed
 
                         House Bill 2489
                  Ordered by the House March 14
            Including House Amendments dated March 14
 
Sponsored by Representative SHETTERLY (at the request of Oregon
  Association of County Clerks)
 
 
                             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.
 
  Modifies where notice of action by board of property tax
appeals may be sent. Includes person holding  { + general + }
power of attorney executed by property owner among persons who
may sign petitions and appear before board.
  Applies to petitions filed on or after effective date of Act.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to tax appeals; creating new provisions; amending ORS
  309.100; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 309.100 is amended to read:
  309.100. (1) The owner or an owner of any taxable property or
any person who holds an interest in the property that obligates
the person to pay taxes imposed on the property, may petition the
board of property tax appeals for relief as authorized under ORS
309.026. As used in this subsection, an interest that obligates
the person to pay taxes includes a contract, lease or other
intervening instrumentality.
  (2) Petitions filed under this section shall be filed with the
clerk of the board during the period following the date the tax
statements are mailed for the current tax year and ending
December 31.
  (3) Each petition shall:
  (a) Be made in writing.
  (b) State the facts and the grounds upon which the petition is
made.
  (c) Be signed and verified by the oath of a person described in
subsection (1) or (4) of this section.
  (d) State the address to which notice of the action of the
board shall be sent. The notice may be sent to   { - the address
of the owner, the person in whose name the property is assessed
or to the address of the person - }  { +  a person + } described
in subsection  { + (1) or + } (4) of this section.
  (e) State if the petitioner or a representative desires to
appear at a hearing before the board.
 
  (4)(a) The following persons may sign a petition and appear
before the board on behalf of a person described in subsection
(1) of this section:
  (A) A relative, as defined by rule adopted by the Department of
Revenue, of an owner of the property.
  (B) A person duly qualified to practice law or public
accountancy in this state.
  (C) A legal guardian or conservator who is acting on behalf of
an owner of the property.
  (D) A real estate broker or principal real estate broker
licensed under ORS 696.022.
  (E) A state certified appraiser or a state licensed appraiser
under ORS 674.310 or a registered appraiser under ORS 308.010.
  (F) The lessee of the property.
   { +  (G) An attorney-in-fact under a general power of attorney
executed by a principal who is an owner of the property. + }
  (b) A petition signed by a person described in this subsection,
other than a legal guardian or conservator of a property
owner { + , an attorney-in-fact described in paragraph (a)(G) of
this subsection + } or a person duly qualified to practice law in
this state, shall include written and signed authorization from
the owner or other person described in subsection (1) of this
section for the person to act on their behalf.
  (c) In the case of a petition signed by a legal guardian or
conservator, the board may request the guardian or conservator to
authenticate the guardianship or conservatorship.
   { +  (d) In the case of a petition signed by an
attorney-in-fact described in paragraph (a)(G) of this
subsection, the petition shall be accompanied by a copy of the
general power of attorney. + }
  (5) If the petitioner has requested a hearing before the board,
the board shall give such petitioner at least five days' written
notice of the time and place to appear. If the board denies any
petition upon the grounds that it does not meet the requirements
of subsection (3) of this section, it shall issue a written order
rejecting the petition and set forth in the order the reasons the
board considered the petition to be defective.
  (6) Notwithstanding ORS  { + 9.160 or + } 9.320, the owner or
other person described in subsection (1) of this section may
appear and represent himself or herself at the hearing before the
board, or may be represented at the hearing by any authorized
person described in subsection (4) of this section.
  SECTION 2.  { + The amendments to ORS 309.100 by section 1 of
this 2003 Act apply to petitions filed with the board of property
tax appeals on or after the effective date of this 2003 Act. + }
  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. + }
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