Chapter 590
AN ACT
SB 814
Relating to taxation; amending ORS 308.242, 311.205 and 311.812 and
sections 2 and 6, chapter 739, Oregon Laws 2007 (Enrolled House Bill 2210); and
prescribing an effective date.
Be It Enacted by the People of
the State of
SECTION 1. ORS 308.242 is amended to read:
308.242. (1) The assessor may not make changes in the roll after
September 25 of each year except as provided in subsections (2) and (3) of this
section or as otherwise provided by law.
(2) After the assessment
roll has been certified and on or before December 31, the assessor may make
changes in valuation judgment that result in a reduction in the value of
property, if so requested by the taxpayer or upon the assessor’s own
initiative. Corrections under this section to accounts appraised by the
Department of Revenue pursuant to ORS 306.126 and 308.505 to 308.665 may not be
made without the approval of the department.
(3)(a) If a petition for
reduction has been filed with the board of property tax appeals, the assessor
may change the roll if the assessor and the petitioner stipulate to a change in
valuation judgment that results in a reduction in value. The stipulation may be
made at any time up until the convening of the board.
(b) Stipulations agreed
to by the assessor and the petitioner under this subsection shall be delivered
to the clerk of the board prior to the convening of the board.
(c) As used in this
subsection, “stipulation” means a written agreement signed by the petitioner and
the assessor that specifies a reduction in value to be made to the assessment
and tax roll.
(4) Any change in value
made under subsection (2) or (3) of this section shall be made in the manner
specified in ORS 311.205 and 311.216 to 311.232.
SECTION 2. ORS 311.205 is amended to read:
311.205. (1) After the assessor certifies the assessment and tax roll to
the tax collector, the officer in charge of the roll may correct errors or
omissions in the roll to conform to the facts, as follows:
(a) The officer may
correct a clerical error. A clerical error is an error on the roll which either
arises from an error in the ad valorem tax records of the assessor, or the
records of the Department of Revenue for property assessed under ORS 306.126,
or which is a failure to correctly reflect the ad valorem tax records of the
assessor, or the records of the Department of Revenue for property assessed
under ORS 306.126, and which, had it been discovered by the assessor or the
department prior to the certification of the assessment and tax roll of the
year of assessment would have been corrected as a matter of course, and the
information necessary to make the correction is contained in such records. Such
errors include, but are not limited to, arithmetic and copying errors, and the
omission or misstatement of a land, improvement or other property value on the
roll.
(b) The officer may
correct an error in valuation judgment at any time in any account when an
appeal has been filed in the tax court alleging that the value on the roll is
incorrect, if the correction results in a reduction of the tax owed on the
account. Corrections under this paragraph to accounts appraised by the
department pursuant to ORS 306.126 and 308.505 to 308.665 may not be made
without the approval of the department. Errors in valuation judgment are those
where the assessor or the department would arrive at a different opinion of
value. The officer may correct any other error or omission of any kind.
Corrections that are not corrections of valuation judgment errors include, but
are not limited to, the [The officer
may not correct an error in valuation judgment, except as provided in ORS
308.242 (2) and (3). Such errors are those where the assessor would arrive at a
different opinion of value. The officer may correct any other error or omission
of any kind. Corrections that are not corrections of valuation judgment errors
include, but are not limited to, the] elimination of an assessment to one
taxpayer of property belonging to another on the assessment date, the
correction of a tax limit calculation, the correction of a value changed on
appeal, or the correction of an error in the assessed value of property
resulting from an error in the identification of a unit of property, but not an
error in a notice filed under ORS 310.060.
(c) The officer shall
make any change requested by the Department of Revenue which relates to an
assessment of property made by the department under ORS 308.505 to 308.665.
(d) The officer shall
make any change ordered by the tax court or the Department of Revenue under ORS
305.288 (1) to (6) or 306.115.
(e) The officer shall
make any change required under ORS 308A.089.
(2)(a) The officer in
charge of the roll shall make corrections with the assent and concurrence of
the assessor or the department. The direction for the correction shall be made
in writing and state the type of error and the statutory authority for the
correction. Corrections may be made to the roll for any year or years not
exceeding five years prior to the last roll so certified.
(b) Any additional taxes
resulting from corrections for years prior to the current year shall be deemed
assessed and imposed in the particular year or years as to which the
corrections apply. Addition of tax to a prior year’s tax roll, due to
corrections under this section, shall not be considered in calculating the
effect of the tax limitation under section 11b, Article XI of the Oregon
Constitution for the current year.
(3) A correction made
pursuant to this section shall be made in whatever manner necessary to make the
assessment, tax or other proceeding regular and valid. The correction shall be
distinguishable upon the roll, shall include the date of the correction and
shall identify the officer making the correction. Whenever a correction is to
be made after the assessor has delivered the roll to the tax collector, the
effect of which is to increase the assessment to which it relates, except where
made by order of the department, the procedure prescribed in ORS 311.216 to
311.232 shall be followed; and the provisions therein with respect to appeals
shall likewise apply.
(4) Corrections which
would result in less than a $1,000 change in assessed value or real market
value shall not change the value for purposes of computing the taxes levied
against the property, but shall be made only for purposes of correcting the
office records.
(5) The remedies under
this section are in addition to other remedies provided by law.
SECTION 3. ORS 311.812 is amended to read:
311.812. (1) Except as
provided in subsection (2) of this section, interest may not be paid upon any
tax refunds made under ORS 311.806.
(2) Interest as provided
in subsection (3) of this section shall be paid on the following refunds:
(a) A
refund resulting from the correction under ORS 308.242 (2) or (3) or
311.205 of an error made by the assessor, Department of Revenue or tax
collector.
(b) A refund resulting
from a written stipulation of the county assessor or the county tax collector
if the written stipulation constitutes a final determination that is not
subject to appeal.
(c) Any refund ordered
by the Department of Revenue if no appeal is taken or can be taken from the
department’s order.
(d) Refunds ordered by
the Oregon Tax Court or the Supreme Court if the order constitutes a final
determination of the matter.
(e) Refunds of taxes
collected against real or personal property not within the jurisdiction of the
tax levying body.
(f) Refunds due to
reductions in value ordered by a county board of property tax appeals where no
appeal is taken.
(g) Refunds due to
reductions in value made pursuant to ORS 309.115.
(h) Refunds due to a
claim for a war veteran’s exemption for a prior tax year that is filed pursuant
to ORS 307.262.
(3) The interest
provided by subsection (2) of this section shall be paid at the rate of one
percent per month, or fraction of a month, computed from the time the tax was
paid or from the time the first installment thereof was due, whichever is the
later. If a discount were given at the time the taxes were paid, interest shall
be computed only on the net amount of taxes to be refunded.
SECTION 4. If House Bill 2210 becomes law, section 2,
chapter 739, Oregon Laws 2007 (Enrolled House Bill 2210), is amended to
read:
Sec.
2. (1) As used in this section:
(a) “Agricultural
producer” means a person that produces biomass that is used in
(b) “Biofuel” means
liquid, gaseous or solid fuels derived from biomass.
(c) “Biomass” means
organic matter that is available on a renewable or recurring basis and that is
derived from:
(A)
(B) Wood material from
hardwood timber described in ORS 321.267 (3);
(C) Agricultural
residues;
(D) Offal and tallow
from animal rendering;
(E) Food wastes
collected as provided under ORS chapter 459 or 459A;
(F) Yard or wood debris
collected as provided under ORS chapter 459 or 459A;
(G) Wastewater solids;
or
(H) Crops grown solely
to be used for energy.
(d) “Biomass” does not
mean wood that has been treated with creosote, pentachlorophenol, inorganic
arsenic or other inorganic chemical compounds.
(e) “Biomass collector”
means a person that collects biomass to be used in
(2)(a) An agricultural
producer or biomass collector shall be allowed a credit against the taxes that
would otherwise be due under ORS chapter 316 or, if the taxpayer is a
corporation, under ORS chapter 317 or 318 for:
(A) The production of
biomass that is used in
(B) The collection of
biomass that is used in
(b) A credit under this
section may be claimed in the tax year in which the agricultural producer or
biomass collector transfers biomass to a biofuel producer.
(c) Notwithstanding
paragraph (a) of this subsection, a tax credit is not allowed for grain corn, but
a tax credit shall be allowed for other corn material.
(3) The amount of the
credit shall be calculated as follows:
(a)
Determine the quantity of biomass transferred to a biofuel producer during the
tax year;
(b) Categorize the
biomass into appropriate categories; and
(c) Multiply the
quantity of biomass in a particular category by the appropriate credit rate for
that category, expressed in dollars and cents, that is prescribed in section 5,
chapter 739, Oregon Laws 2007 (Enrolled House Bill 2210) [of this 2007 Act].
(4) The amount of the
credit claimed under this section for any tax year may not exceed the tax
liability of the taxpayer.
(5)(a) A biofuel
producer shall provide a written receipt to an agricultural producer or biomass
collector at the time biomass is transferred from the agricultural producer or
biomass collector to the biofuel producer. The receipt must state the quantity
and type of biomass being transferred and that the biomass is to be used to
produce biofuel.
(b) Each agricultural
producer or biomass collector shall maintain the receipts described in this
subsection in their records for a period of at least five years after the tax
year in which the credit is claimed or for a longer period of time prescribed
by the Department of Revenue.
(6) The credit shall be
claimed on a form prescribed by the Department of Revenue that contains the
information required by the department.
(7) Any tax credit
otherwise allowable under this section that is not used by the taxpayer in a
particular tax year may be carried forward and offset against the taxpayer’s
tax liability for the next succeeding tax year. Any credit remaining unused in
the next succeeding tax year may be carried forward and used in the second
succeeding tax year, and likewise any credit not used in that second succeeding
tax year may be carried forward and used in the third succeeding tax year, and
any credit not used in that third succeeding tax year may be carried forward
and used in the fourth succeeding tax year, but may not be carried forward for
any tax year thereafter.
(8) In the case of a
credit allowed under this section:
(a) A nonresident shall
be allowed the credit under this section in the proportion provided in ORS
316.117.
(b) If a change in the
status of the taxpayer from resident to nonresident or from nonresident to
resident occurs, the credit allowed by this section shall be determined in a
manner consistent with ORS 316.117.
(c) If a change in the
taxable year of the taxpayer occurs as described in ORS 314.085, or if the
department terminates the taxpayer’s taxable year under ORS 314.440, the credit
allowed under this section shall be prorated or computed in a manner consistent
with ORS 314.085.
SECTION 5. If House Bill 2210 becomes law, section 6,
chapter 739, Oregon Laws 2007 (Enrolled House Bill 2210), is amended to
read:
Sec.
6. (1) Sections 2, 3 and 5, chapter 739, Oregon Laws 2007
(Enrolled House Bill 2210), [of this
2007 Act] apply to tax credits for tax years beginning on or after January
1, 2007, and before January 1, 2013.
(2) Notwithstanding
subsection (1) of this section, a tax credit is not allowed for wheat grain
(other than nongrain wheat material) before tax years beginning on or after
January 1, 2009, or on or after January 1, 2013.
SECTION 6. 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 25, 2007
Filed in the office of Secretary of State June 27, 2007
Effective date September 27, 2007
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