74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
 
                            Enrolled
 
                         House Bill 2234
 
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)
 
 
                     CHAPTER ................
 
 
                             AN ACT
 
 
Relating to tax appeals; creating new provisions; amending ORS
  311.223; and prescribing an effective date.
 
Be It Enacted by the People of the State of Oregon:
 
  SECTION 1. ORS 311.223 is amended to read:
  311.223. (1) If the person or party notified as provided in ORS
311.219 does not appear or if the person or party appears and
fails to show any good and sufficient cause why the assessment
shall not be made, the assessor shall proceed to correct the
assessment or tax roll or rolls from which the property was
omitted. The assessor shall add the property thereto, with the
proper valuation, and extend thereon taxes at the consolidated
rate under ORS 310.147 that is applicable in the code area in
which the property was located for each year as to which it was
omitted. To carry out the correction of a tax roll or rolls the
assessor shall send a written statement to the tax collector
instructing the tax collector to make the necessary changes on
the tax roll. The statement shall contain all of the information
needed by the tax collector to make the changes in the roll and
it shall be dated and signed by the assessor or the deputy of the
assessor. The tax collector shall then correct the tax roll.
  (2) Immediately after the assessor corrects the assessment or
tax roll the assessor shall file in the office of the assessor a
statement of the facts or evidence on which the assessor based
the correction and notify the taxpayer by written notice, sent by
certified mail to the taxpayer's last-known address, of:
  (a) The date and amount of the correction;
  (b) If a penalty for failing to timely file a real, combined or
personal property return as required by ORS 308.290 is being
imposed under ORS 308.295 or 308.296, the amount of the penalty;
  (c) An explanation of the collection procedures applicable to
the corrected amount, or applicable to the penalty; and
  (d) An explanation of the taxpayer's right to appeal under
subsection (4) of this section and the procedures for making the
appeal.
  (3) To enable the assessor to comply with this section, the
assessor is invested with all the powers of the county clerk
under the law in force during the years for which correction may
be made under ORS 311.216 to 311.232 and thereafter.
 
 
 
Enrolled House Bill 2234 (HB 2234-INTRO)                   Page 1
 
 
 
  (4) Any person aggrieved by an assessment made under ORS
311.216 to 311.232 may appeal to the tax court within 90 days
after the correction of the roll   { - by giving notice to the
assessor or the Department of Revenue, whichever is applicable,
and otherwise proceeding in the manner provided for appeals from
the board of property tax appeals - }  { +  as provided in ORS
305.280 and 305.560 + }. If a penalty under ORS 308.295 or
308.296 is imposed for failing to timely file a real, combined or
personal property return with respect to the assessment under ORS
311.216 to 311.232, the imposition of the penalty may be appealed
to the tax court. The appeal of the penalty must be brought
within the same period of time as an assessment under ORS 311.216
to 311.232 may be appealed to the tax court. An appeal of the
value assigned under this section, or of any penalty described in
subsection (2)(b) of this section, may not be made to the board
of property tax appeals under ORS 309.100.
  SECTION 2.  { + The amendments to ORS 311.223 by section 1 of
this 2007 Act apply to appeals filed on or after the effective
date of this 2007 Act. + }
  SECTION 3.  { + 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. + }
                         ----------
 
 
Passed by House February 20, 2007
 
 
      ...........................................................
                                             Chief Clerk of House
 
      ...........................................................
                                                 Speaker of House
 
Passed by Senate May 24, 2007
 
 
      ...........................................................
                                              President of Senate
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 2234 (HB 2234-INTRO)                   Page 2
 
 
 
 
 
Received by Governor:
 
......M.,............., 2007
 
Approved:
 
......M.,............., 2007
 
 
      ...........................................................
                                                         Governor
 
Filed in Office of Secretary of State:
 
......M.,............., 2007
 
 
      ...........................................................
                                               Secretary of State
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 2234 (HB 2234-INTRO)                   Page 3