74th OREGON LEGISLATIVE ASSEMBLY--2007 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 1691
 
                         House Bill 2031
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of House Interim Committee on
  Revenue for Oregon Association of County Tax Collectors)
 
 
                             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.
 
  Permits county tax collector to petition county court to cancel
uncollectible disqualified deferral amounts on exempt real
property.
 
                        A BILL FOR AN ACT
Relating to taxation; amending ORS 311.790.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 311.790 is amended to read:
  311.790.  { + (1) + } If the tax collector and the district
attorney for any county determine that taxes on personal property
that are delinquent are for any reason wholly uncollectible, the
tax collector and district attorney may request, in writing, the
county court for an order directing that the taxes be canceled.
The court, when so requested, may in its discretion order and
direct the tax collector to cancel such uncollectible personal
property taxes. The order shall be entered in the journal of the
county court.
   { +  (2) If the tax collector determines that additional taxes
on real property disqualified from special assessment under ORS
308A.703 are wholly uncollectible due to the property's exempt
status, the tax collector may request, in writing, the county
court for an order directing that the taxes be canceled. The
court, when so requested, may in its discretion order and direct
the tax collector to cancel the uncollectible property taxes. The
order shall be entered in the journal of the county court. + }
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