74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
SA to RC to HB 2228
LC 509/HB 2228-1
SENATE AMENDMENTS TO RESOLVE CONFLICTS TO
HOUSE BILL 2228
By COMMITTEE ON FINANCE AND REVENUE
June 4
On page 4 of the printed bill, after line 23, insert:
' { + SECTION 1a. + } { + If Senate Bill 171 becomes law,
section 1 of this 2007 Act (amending ORS 308.290) is repealed and
ORS 308.290, as amended by section 1, chapter ___, Oregon Laws
2007 (Enrolled Senate Bill 171), 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 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 the property is situated.
' (2)(a) Each return of personal property shall contain a full
listing of 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 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 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 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 - } { + or the Department of
Revenue may grant + } an extension of time { + to April 15 + }
within which to file the return
{ - to April 15 - } { + as provided by subsection (5), (6) or
(7) of this section + }. { - 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 { + of Revenue + } 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 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 { + to April 15, + }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. - }
' { + (b) Extensions granted under this subsection may be
based on a finding by the department that:
' (A) Good or sufficient cause exists for granting an extension
for the property tax year of the return; or
' (B) Granting an extension enhances the accuracy of the filing
by the taxpayer and long-term voluntary compliance. An extension
granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the
extension or the department revokes the extension.
' (c) + } An extension granted under this subsection shall
apply to returns required to be filed { + under subsection (4)
of this section + } with either the county assessor or the
department.
' { + (d) + } The department shall { - provide for
notification of assessors of the granting of extensions - }
{ + notify assessors in affected counties when the department
grants extensions + }under this subsection.
' { + (6)(a) Except as provided in subsection (5) of this
section, any person required to file a return with the county
assessor under this section may apply to the assessor for an
extension of time to April 15 within which to file the return.
' (b) Extensions granted under this subsection may be based on
a finding by the assessor that:
' (A) Good or sufficient cause exists for granting an extension
for the property tax year of the return; or
' (B) Granting an extension enhances the accuracy of the filing
by the taxpayer and long-term voluntary compliance. An extension
granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the
extension or the assessor revokes the extension.
' (7)(a) Any person required to file returns in more than one
county may apply to the Department of Revenue for an extension of
time to April 15 within which to file the returns. The department
may grant extensions to a person required to file returns in more
than one county.
' (b) Extensions granted under this subsection may be based on
a finding by the department that:
' (A) Good or sufficient cause exists for granting an extension
for the property tax year of the return; or
' (B) Granting an extension enhances the accuracy of the filing
by the taxpayer and long-term voluntary compliance. An extension
granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the
extension or the department revokes the extension.
' (c) Whenever the department grants an extension to a person
required to file returns in more than one county, the department
shall notify the assessors in the counties affected by the
extensions. + }
' { - (b) - } { + (8) + } The Department of Revenue shall,
by rule, establish procedures and criteria for { - the granting
of extensions provided for under paragraph (a) of this
subsection. When the department adopts rules under this
subsection, the department shall consult - } { + granting,
denying or revoking extensions under this section after
consultation + } with an advisory committee selected by the
department that represents the interests of county assessors and
affected taxpayers.
' { - (6) - } { + (9) + } A return is not in any respect
controlling on the county assessor or on the Department of
Revenue in the assessment of any property. On any failure to file
the required return, the property shall be listed and
{ - evaluated - } { + assessed + } from the best information
obtainable from other sources.
' { - (7)(a) - } { + (10)(a) + } All returns filed under the
provisions of this section and ORS 308.525 and 308.810
{ - shall be - } { + are + } confidential records of the
{ + Department of Revenue or the county assessor's + } office in
which 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) - } { + (11) + } 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.'.
On page 5, after line 9, insert:
' { + SECTION 3a. + } If Senate Bill 171 becomes law, section
3 of this 2007 Act is amended to read:
' { + Sec. 3. + } The amendments to ORS 308.250 and 308.290
by sections { - 1 - } { + 1a + } and 2 of this 2007 Act apply
to returns filed for property tax years beginning on or after
July 1, 2008.'.
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