Chapter 226
AN ACT
SB 171
Relating to property tax returns; creating new provisions; and amending
ORS 308.290.
Be It Enacted by the People of
the State of
SECTION 1.
ORS 308.290 is amended to read:
308.290. (1)(a) Every
person and the managing agent or officer of any firm, corporation or
association owning, or having in possession or under control taxable personal
property shall make a return of the property for ad valorem tax purposes to the
assessor of the county in which [such]
the property has its situs for taxation. As between a mortgagor and
mortgagee or a lessor and lessee, however, the actual owner and the person in
possession may agree between them as to who shall make the return and pay the
tax, and the election shall be followed by the person in possession of the roll
who has notice of the election. Upon the failure of either party to file a
personal property tax return on or before March 1 of any year, both parties
shall be jointly and severally subject to the provisions of ORS 308.296.
(b) Every person and the
managing agent or officer of any firm, corporation or association owning or in
possession of taxable real property shall make a return of the property for ad
valorem tax purposes when so requested by the assessor of the county in which [such] the property is situated.
(2)(a) Each return of
personal property shall contain a full listing of [such] the property and a statement of its real market value,
including a separate listing of those items claimed to be exempt as imports or
exports. Each statement shall contain a listing of the additions or retirements
made since the prior January 1, indicating the book cost and the date of
acquisition or retirement. Each return shall contain the name, assumed business
name, if any, and address of the owner of the personal property and, if it is a
partnership, the name and address of each general partner or, if it is a
corporation, the name and address of its registered agent.
(b) Each return of real
property shall contain a full listing of the several items or parts of [such] the property specified by
the county assessor and a statement exhibiting their real market value.
Each return shall contain a listing of the additions and retirements made
during the year indicating the book cost, book value of the additions and
retirements or the appraised real market value of retirements as specified in
the return by the assessor.
(c) There shall be
annexed to each return the affidavit or affirmation of the person making the
return that the statements contained in the return are true. All returns shall
be in [such form as the assessor]
a form that the county assessor, with the approval of the Department of
Revenue, may prescribe. Prior to December 31 preceding the assessment year, the
department or assessor shall cause blank forms for the returns to be prepared
and distributed by mail, but failure to receive or secure the form [shall] does not relieve the
person, managing agent or officer from the obligation of making any return
required by this section.
(3) All returns shall be
filed on or before March 1 of each year, but the county assessor, upon
written request filed with the assessor prior to that date and for good cause
shown in the request, shall allow for an extension of time within which to file
the return to April 15. The department shall adopt rules for the granting of
extensions under this subsection.
(4)(a) In lieu of the
returns required under subsection (1)(a) or (b) of this section, every person
and the managing agent or officer of any firm, corporation or association
owning or having in possession or under control taxable real and personal
property that is either principal industrial property or secondary industrial
property as defined by ORS 306.126 (1) and is appraised by the department shall
file a combined return of the real and personal property with the department.
(b) The contents and
form of the return shall be as prescribed by rule of the department. Any form
shall comply with ORS 308.297. Notwithstanding ORS 308.875, a manufactured
structure that is a part of an industrial property shall be included in a
combined return.
(c) In order that the county
assessor may comply with ORS 308.295, the department shall provide a list to
the assessor of all combined returns that are required to be filed with the
department under this subsection but that were not filed on or before the due
date or within the time allowed by an extension.
(d) If the department
has delegated appraisal of the property to the county assessor under ORS
306.126 (3), the department shall notify the person otherwise required to file
the combined return under this subsection as soon as practicable after the
delegation that the combined return is required to be filed with the [county] assessor.
(e) Notwithstanding
subsection (1) or (3) of this section, a combined return of real and personal
property that is industrial property appraised by the department shall be filed
with the department on or before March 1 of the year.
(5)(a) Any person
required to file a return under subsection (4) of this section may apply to the
Department of Revenue for an extension of the time within which to file the
return to April 15. An extension granted under this subsection shall continue
in effect for each subsequent year unless canceled by the person or revoked by
the department. An extension granted under this subsection shall apply to
returns required to be filed with either the county assessor or the department.
The department shall provide for notification of [county] assessors of the granting of extensions under this
subsection.
(b) The Department of
Revenue shall, by rule, establish procedures and criteria for the granting of
extensions provided for under paragraph (a) of this subsection. [The department shall adopt such rules after
consultation] When the department adopts rules under this subsection,
the department shall consult with an advisory committee selected by the
department that represents the interests of county assessors and affected
taxpayers.
(6) [No return shall be] A return is not
in any respect controlling on the county assessor or on the
Department of Revenue [in any respect]
in the assessment of any property. On any failure to file the required return,
the property shall be listed and evaluated from the best information obtainable
from other sources.
(7)(a) All returns filed
under the provisions of this section and ORS 308.525 and 308.810 shall be
confidential records of the office in which [such] the returns are filed.
(b) Notwithstanding
paragraph (a) of this subsection, a return described in paragraph (a) of this
subsection may be disclosed to:
(A) The Department of
Revenue or its representative;
(B) The representatives
of the Secretary of State or to an accountant engaged by a county under ORS
297.405 to 297.555 for the purpose of auditing the county’s personal property
tax assessment roll (including adjustments to returns made by the Department of
Revenue);
(C) The county assessor,
the county tax collector, the assessor’s representative or the tax
collector’s representative for the purpose of:
(i) Collecting delinquent real or
personal property taxes; or
(ii) Correctly
reflecting on the tax roll information reported on returns filed by a business
operating in more than one county or transferring property between counties in
this state during the tax year;
(D) Any reviewing
authority to the extent the return being disclosed relates to an appeal brought
by a taxpayer;
(E) The Division of
Child Support of the Department of Justice or a district attorney to the extent
the return being disclosed relates to a case for which the Division of Child
Support or the district attorney is providing support enforcement services
under ORS 25.080; or
(F) The Legislative
Revenue Officer for the purpose of preparation of reports, estimates and
analyses required by ORS 173.800 to 173.850.
(c) Notwithstanding
paragraph (a) of this subsection:
(A) The Department of
Revenue may exchange property tax information with the authorized agents of the
federal government and the several states on a reciprocal basis, or with
county assessors, county tax collectors or authorized representatives of
assessors or tax collectors.
(B) Information
regarding the valuation of leased property reported on a property return filed
by a lessor under this section may be disclosed to the lessee or other person
in possession of the property. Information regarding the valuation of leased
property reported on a property return filed by a lessee under this section may
be disclosed to the lessor of the property.
(8) If the assessed
value of any personal property in possession of a lessee is less than the
maximum amount of the assessed value of taxable personal property for which ad
valorem property taxes may be canceled under ORS 308.250, the person in
possession of the roll may disregard an election made under subsection (1) of
this section and assess the owner or lessor of the property.
SECTION 2. The amendments to ORS 308.290 by section 1
of this 2007 Act apply to property tax returns filed on or after January 1,
2008.
Approved by the Governor May 30, 2007
Filed in the office of Secretary of State May 31, 2007
Effective date January 1, 2008
__________