Chapter 451 Oregon Laws 2007
AN ACT
HB 2232
Relating to delinquent property tax returns; creating new provisions;
amending ORS 308.295 and 308.296; and prescribing an effective date.
Be It Enacted by the People of
the State of Oregon:
SECTION 1.
ORS 308.295 is amended to read:
308.295. (1) Each
person, firm, corporation or association required by ORS 308.290 to file a
return, other than a return reporting only taxable personal property, who or
which has not filed a return within the time fixed in ORS 308.290 or as
extended, is delinquent.
(2) A delinquent
taxpayer, except a taxpayer described in subsection (3) of this section, is
subject to a penalty of $1 for each $1,000 (or fraction thereof) of assessed
value of the property as determined under ORS 308.146, but the penalty may not
be less than $10 or more than $250.
(3) A delinquent
taxpayer required by ORS 308.290 to file a return reporting principal or
secondary industrial property, as defined in ORS 306.126, is subject to a
penalty of $10 for each $1,000 (or fraction thereof) of assessed value of the
property as determined under ORS 308.146, but the penalty may not be less than
$10 or more than $5,000.
(4) If a delinquency
penalty provided in this section is imposed, the tax statement for the year in
which the penalty is imposed shall reflect the amount of the penalty and shall
constitute notice to the taxpayer.
(5)(a) Unless the
penalty is the subject of an appeal under ORS 311.223, the county board of
property tax appeals [may], upon
application of the taxpayer, may waive the liability:
(A) For all or a
portion of the penalty upon a proper showing of good and sufficient cause[. However,]; or
(B) For all of the
penalty if the year for which the return was filed was both the first year that
a return was required to be filed by the taxpayer and the first year for which
the taxpayer filed a return.
(b) Unless the taxpayer
files a timely application in the same manner as an appeal under ORS 309.100,
the board may not consider
an application made under this subsection. [shall not be considered by the board unless filed timely and in the
same manner as an appeal under ORS 309.100. There shall be no appeal]
(c) An appeal may not
be taken from the determination of the board under this subsection.
(6) If the board waives
all or a portion of a penalty already imposed and entered on the roll, the
person in charge of the roll shall cancel the waived penalty and enter the
cancellation on the roll as an error correction under ORS 311.205 and, if the
waived penalty has been paid, it shall be refunded without interest under ORS
311.806.
SECTION 2.
ORS 308.296 is amended to read:
308.296. (1) Each
person, firm, corporation or association required by ORS 308.290 to file a
return reporting only taxable personal property, who or which has not filed a
return within the time fixed in ORS 308.290 or as extended, shall be subject to
a penalty as provided in this section.
(2) A taxpayer who files
a return to which this section applies after March 1, or after April 15, if the
taxpayer received an extension, but on or before June 1, is subject to a
penalty equal to five percent of the tax attributable to the taxable personal
property of the taxpayer.
(3) A taxpayer who files
a return to which this section applies after June 1, but on or before August 1,
is subject to a penalty equal to 25 percent of the tax attributable to the
taxable personal property of the taxpayer.
(4) After August 1, a
taxpayer who files a return to which this section applies or who fails to file
a return shall be subject to a penalty equal to 50 percent of the tax
attributable to the taxable personal property of the taxpayer.
(5) If a delinquency
penalty provided in this section is imposed, the tax statement for the year in
which the penalty is imposed shall reflect the amount of the penalty and shall
constitute notice to the taxpayer.
(6)(a) Unless the
penalty is the subject of an appeal under ORS 311.223, the county board of
property tax appeals, upon application of the taxpayer, may waive the
liability:
(A) For all or a portion
of the penalty upon a proper showing of good and sufficient cause; or
(B) For all of the
penalty if the year for which the return was filed was both the first year
that a return was required to be filed by the taxpayer and the first year for
which the taxpayer filed a return.
(b) Unless the
taxpayer files a timely application in the same manner as an appeal under ORS
309.100, the board may not consider an application made under this
subsection. [shall not be
considered by the board unless filed timely and in the same manner as an appeal
under ORS 309.100. There shall be no appeal]
(c) An appeal may not
be taken from the determination of the board under this subsection.
(7) If the board waives
all or a portion of a penalty already imposed and entered on the roll, the
person in charge of the roll shall cancel the waived penalty and enter the
cancellation on the roll as an error correction under ORS 311.205 and, if the
waived penalty has been paid, it shall be refunded without interest under ORS
311.806.
SECTION 3. The
amendments to ORS 308.295 and 308.296 by sections 1 and 2 of this 2007 Act
apply to property tax years beginning on or after July 1, 2007.
SECTION 4. This
2007 Act takes effect on the 91st day after the date on which the regular
session of the Seventy-fourth Legislative Assembly adjourns sine die.
Approved by the Governor June 18, 2007
Filed in the office of Secretary of State June 19, 2007
Effective date September 27, 2007
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