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 511
 
                         House Bill 2232
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Governor Theodore R.
  Kulongoski for Department of Revenue and Office of Regulatory
  Streamlining of Department of Consumer and Business Services)
 
 
                             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 boards of property tax appeals to waive
penalties for first-time delinquent real property or combined tax
returns.
  Applies to tax years beginning on or after July 1, 2007.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
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. + }
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