74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
Enrolled
House Bill 2239
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)
CHAPTER ................
AN ACT
Relating to central assessment for property tax purposes;
creating new provisions; and amending ORS 305.280, 308.540,
308.580, 308.585, 308.590, 308.595, 308.600, 308.605, 308.610
and 308.810.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 308.580 is amended to read:
308.580. (1) The Department of Revenue shall give public notice
by { - three weekly publications in some - } { + publication
at least once a week for three successive weeks in a + }
newspaper printed at the state capital, setting forth that
{ - it will attend in its office at the capital of the state on
the second Monday in June and - } { + on June 15 of the
assessment year the department shall:
(a) + }Publicly examine { + and review + } the tentative
assessment roll made by { - it and review the same, and - }
{ + the department;
(b) + } Correct all errors in valuation, description,
{ - quantities or qualities of property by it assessable - }
{ + quantity and quality of property assessable by the
department under ORS 308.505 to 308.665; + } and
{ + (c) + } { - in apportionments of assessments made by
it - } { + Correct all errors in the apportionment to counties
of the assessments made by the department under ORS 308.505 to
308.665 + }.
(2) { - The - } { + Interested + } persons and companies
{ - interested shall - } { + may + } appear at the time and
place { - appointed - } { + given in the notice + }. Proof
of the notice may be made by affidavit as { + provided + } by
law
{ - provided, - } { + and + } filed with the Director { + of
the Department of Revenue + } on or before the day on which the
department { - shall convene - } { + begins its examination
and review + }.
SECTION 2. { + (1) In addition to the notice made by
publication under ORS 308.580, the Department of Revenue shall
mail a notice to each person or company assessed under ORS
308.505 to 308.665 that states the amount the department intends
to place on the assessment roll as the assessment of the property
of the person or company that is assessable under ORS 308.505 to
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308.665. The department shall mail the notice of tentative
assessment no later than May 25 of the assessment year.
(2) The notice shall be mailed to the last-known address of the
person or company.
(3) A failure by the department to properly give the notice
required by this section does not invalidate any assessment made
by the department.
(4) On and after the date that notice is mailed under this
section and before the date of completion of the review of the
roll, the department shall make the tentative assessment roll and
the apportionment of the assessments to counties available for
inspection by a person or company receiving notice under this
section. + }
SECTION 3. { + (1) A person or company receiving a notice of
tentative assessment under section 2 of this 2007 Act may make a
request for a conference on the reduction in valuation or
modification of the apportionment of a tentative assessment set
forth in the notice.
(2) The request shall be made to the Director of the Department
of Revenue on or before June 15 of the assessment year. If the
Department of Revenue failed to properly mail the notice
described in section 2 of this 2007 Act to the person or company,
a request for a conference may be made on or before June 25 of
the assessment year, but may not be made thereafter.
(3) The director shall hold a conference under this section as
soon as is practicable following the date a request is made and
shall issue an order modifying the valuation or apportionment of
an assessment or affirming the tentative assessment on or before
August 1 of the tax year.
(4) A conference with the director is an administrative remedy
that must be exhausted before an appeal of the valuation or
apportionment of an assessment may be made to the Oregon Tax
Court. The valuation or apportionment of an assessment under ORS
308.505 to 308.665 may not be appealed to the tax court if the
person or company does not file a timely request for a conference
under this section prior to seeking an appeal before the tax
court.
(5) Subject to subsection (4) of this section, an appeal to the
tax court may be made under ORS 305.280.
(6) A petition may not be filed with a county board of property
tax appeals for a reduction in value of property assessed under
ORS 308.505 to 308.665 or with respect to any other matter
arising under ORS 308.505 to 308.665. + }
SECTION 4. ORS 308.585 is amended to read:
308.585. { - The administrator of the division charged with
the responsibility of preparing the annual assessment roll
required by ORS 308.515, shall appear at the office of the
Director of the Department of Revenue at the capital of the state
on the second Monday of June in each year and shall then deliver
to the director - } { + The Department of Revenue shall
prepare + } the tentative assessment roll { - prescribed in ORS
308.540 to 308.575 - } { + of property subject to assessment
under ORS 308.505 to 308.665 on or before June 15 of the
assessment year + }.
SECTION 5. ORS 308.590 is amended to read:
308.590. (1) The Director of the Department of Revenue shall:
(a) Review, examine and correct the { + tentative + }
assessment roll
{ - made pursuant to ORS 308.515 - } { + prepared under ORS
308.585 + }.
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(b) Increase or reduce the valuation of property assessed on
the roll so that the valuation is the assessed value of the
property.
{ - (c) Assess omitted taxable property that is assessable by
the Department of Revenue in the manner provided in subsection
(4) of this section. - }
{ - (d) - } { + (c) + } Correct errors in apportionments of
assessments on the roll.
{ - (e) - } { + (d) + } Correct errors in the ratio of
average maximum assessed value to average real market value
calculated under ORS 308.153.
(2) If it appears to the director that there is any real or
personal property that, by law, the department is permitted to
assess that has been assessed by the department { - multiple
times - } { + more than one time + }, or incorrectly assessed as
to description, quantity or quality, or assessed in the name of a
person or company not the owner, lessee or occupant of the
property, or assessed under or beyond the actual assessed value
of the property, the director may make proper corrections to the
roll.
(3) If it appears to the director that there { - has been
any - } { + is + } real or personal property that has been
assessed by the department but that is not assessable by the
department, the director may make proper corrections to the roll.
(4) If it appears to the director that any real or personal
property that is assessable by the department has not been
assessed upon the { - assessment - } roll, { - or on any
assessment roll for a year not exceeding five years prior to the
last roll certified, - } the director shall assess the property
at its assessed value.
(5) { - The - } Property { - assessable - } { +
assessed + } by the department within any county shall be
apportioned by the department to the county { - at its assessed
value as finally adopted under ORS 309.203 - } .
SECTION 6. ORS 308.595 is amended to read:
308.595. { - (1) - } The Director of the Department of
Revenue, while reviewing and apportioning the { + tentative + }
assessment roll,
{ - shall - } { + may + } not increase the valuation of any
property on the
{ - assessment - } roll { - or add omitted property
thereto - } without giving to the company or person in whose
name { - it - } { + the property + } is assessed at least six
days' written notice to appear and show cause, if any, why the
valuation of the assessable property of
{ - such - } { + the + } company or person, or some part
thereof, to be specified in the notice, { - shall - } { +
should + } not be increased { - , or why the property should not
be added to the roll; but - } { + . + } A notice
{ - shall not be - } { + is not + } necessary if the person
or company appears voluntarily before the director and is
{ - there - } notified by the director that the property of the
person or company, or some specified part thereof is, in the
opinion of the director, assessed below its assessed value
{ - or has been omitted from the roll - } .
{ - (2) Not later than 20 days prior to the day the director
is required by law to review the roll, the Department of Revenue
shall mail to each company assessed by it notice of the amount it
has placed or intends to place on the roll as the assessment of
the company's property. The notice shall be mailed to the
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last-known address of the company. Failure of the department to
mail such notice shall not invalidate any assessment. From and
after the date of such notice the department shall maintain in
its office at Salem for the inspection of the company the
tentative assessment and apportionment of its assessment to the
several counties. - }
{ - (3) A request for a conference on the notice of
assessment may be taken to the Director of the Department of
Revenue for reduction or correction in the valuation or
apportionment of a particular assessment. A request for a
conference on the value contained in the notice must be filed no
later than the second Monday in June, prior to the July 1
beginning of the tax year. If the department fails to mail the
notice at the time provided in subsection (2) of this section,
the time for filing a request for a conference shall be extended
for 10 days after the second Monday in June. The director shall
hold conferences and issue orders on all conferences under this
subsection. The director shall issue the orders no later than the
following August 1. - }
{ - (4) The provisions of ORS chapter 305 shall apply to
appeals to the Oregon Tax Court. - }
SECTION 7. { + (1) Following the date that an assessment roll
prepared under ORS 308.505 to 308.665 is certified under ORS
308.635, the Director of the Department of Revenue may correct a
clerical error, or an error or omission in the certified roll, as
prescribed in this section.
(2) For purposes of this section, a clerical error is an error
on the roll that arises from an error in the records of the
Department of Revenue and that, had it been discovered by the
department prior to certification of the roll, would have been
corrected as a matter of course, and for which the information
necessary to correct the error is contained in the records of the
department. Clerical errors include, but are not limited to,
arithmetic or copying errors or the omission or misstatement of a
property value on the roll.
(3) Except as provided in subsection (4) of this section, the
director may correct any other error or omission of any kind,
including, but not limited to:
(a) The elimination of the assessment to one person or company
of property owned or used by another person or company on the
assessment date;
(b) The correction of a value changed on appeal;
(c) The correction of an error in the assessed value of
property resulting from an error in the identification of a unit
of property;
(d) An error in apportionment of assessments on the roll; and
(e) An error in the ratio of average maximum assessed value to
average real market value determined under ORS 308.153.
(4) For purposes of this section, the director may not correct
an error in valuation judgment that is an error in the
department's opinion of the value of property.
(5) Corrections may be made under this section to the roll last
certified, or to the certified roll for any prior year that does
not exceed five years prior to the year for which the last roll
was certified under ORS 308.635.
(6) If the director makes a correction under this section that
has the effect of increasing the assessment to which the
correction relates, except where the correction is made to
correct a value changed on appeal, the department shall treat the
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correction as an addition of omitted property for purposes of
giving the notice required under section 9 of this 2007 Act. + }
SECTION 8. { + (1) If the Director of the Department of
Revenue determines that any real or personal property that is
assessable by the Department of Revenue under ORS 308.505 to
308.665 has not been assessed on the assessment roll for the year
in which the roll was last certified or on the roll for any prior
year that does not exceed five years prior to the year for which
the last roll was certified under ORS 308.635, the department
shall give the notice prescribed in section 9 of this 2007 Act to
the person or company in whose name the omitted property is to be
assessed.
(2) Property shall be presumed to be omitted property subject
to assessment under ORS 308.505 to 308.665 whenever the
department discovers or receives credible information that:
(a) The addition of any building, structure, improvement,
machinery, equipment or other asset was not reported in a
statement filed under ORS 308.520;
(b) The cost, as of the assessment date, of any building,
structure, improvement, machinery, equipment or other asset
reported in a return required by the department exceeds the cost
stated in the statement filed under ORS 308.520; or
(c) Any item listed in ORS 308.525 or under rules adopted to
implement ORS 308.525 was underreported in the statement filed
under ORS 308.520.
(3) Section 7 (4) of this 2007 Act does not apply to the
addition of omitted property under subsection (1) of this
section. + }
SECTION 9. { + (1) The Department of Revenue shall give notice
to the company or person in whose name property is assessed of
the department's intention to add omitted property to the
assessment roll under section 8 of this 2007 Act.
(2) The notice must:
(a) Be in writing;
(b) Be mailed to the last-known address of the person or
company;
(c) Describe in general terms the property to be added to the
roll; and
(d) State that the person or company shall be given an
opportunity, not less than 20 days after the mailing of the
notice, to appear before the department and show cause as to why
the property should not be added to the roll and assessed to the
person or company. + }
SECTION 10. { + (1) If the person or company that is notified
under section 9 of this 2007 Act does not appear before the
Department of Revenue or appears but fails to show cause as to
why the assessment should not be made, the Director of the
Department of Revenue shall proceed to correct each certified
assessment roll from which the property was omitted, but may not
correct a roll for a year that exceeds five years prior to the
year for which the last roll was certified.
(2) The director shall give notice of the correction to the
assessor of each county to which an assessment of omitted
property is to be apportioned. Under ORS 311.205 (1)(c), the
officer in charge of the assessment and tax roll shall make the
appropriate correction to the roll.
(3) A person or company aggrieved by an assessment of omitted
property under sections 8 and 9 of this 2007 Act and this section
may appeal to the Oregon Tax Court, as prescribed in ORS 305.275
and 305.280. + }
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SECTION 11. ORS 305.280 is amended to read:
305.280. (1) Except as otherwise provided in this section, an
appeal under ORS 305.275 (1) or (2) shall be filed within 90 days
after the act, omission, order or determination becomes actually
known to the person, but in no event later than one year after
the act or omission has occurred, or the order or determination
has been made. An appeal under ORS 308.505 to 308.665 shall be
filed within { - the time prescribed under ORS 308.595 - }
{ + 90 days after the date the order is issued under section 3
(3) of this 2007 Act + }. An appeal from a supervisory order or
other order or determination of the Department of Revenue shall
be filed within 90 days after the date a copy of the order or
determination or notice of the order or determination has been
served upon the appealing party by mail as provided in ORS
306.805.
(2) An appeal under ORS 323.416 or 323.623 or from any notice
of assessment or refund denial issued by the Department of
Revenue with respect to a tax imposed under ORS chapter 118, 308,
308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected
pursuant to ORS 305.620, shall be filed within 90 days after the
date of the notice. An appeal from a proposed adjustment under
ORS 305.270 shall be filed within 90 days after the date the
notice of adjustment is final.
(3) Notwithstanding subsection (2) of this section, an appeal
from a notice of assessment of taxes imposed under ORS chapter
314, 316, 317 or 318 may be filed within two years after the date
the amount of tax, as shown on the notice and including
appropriate penalties and interest, is paid.
(4) Except as provided in subsection (2) of this section or as
specifically provided in ORS chapter 321, an appeal to the tax
court under ORS chapter 321 or from an order of a county board of
property tax appeals shall be filed within 30 days after the date
of the notice of the determination made by the department or date
of mailing of the order, date of publication of notice of the
order or date of mailing of the notice of the order to the
taxpayer, whichever is applicable.
(5) If the tax court denies an appeal made pursuant to this
section on the grounds that it does not meet the requirements of
this section or ORS 305.275 or 305.560, the tax court shall issue
a written decision rejecting the petition and shall set forth in
the decision the reasons the tax court considered the appeal to
be defective.
SECTION 12. ORS 308.540 is amended to read:
308.540. { + For each year, + } the Department of Revenue
shall prepare { - each year - } an assessment roll, in which
shall be assessed, as of January 1 at 1:00 a.m. of { - such - }
{ + the + } year, the assessed value of { - all the
properties of the several - } { + the property of persons
and + } companies subject to taxation under ORS 308.505 to
308.665. The assessment roll shall not be final until reviewed as
provided in ORS { - 308.580 to 308.610 - } { + 308.590 and
certified as provided in ORS 308.635 + }.
SECTION 13. ORS 308.600 is amended to read:
308.600. The Director of the Department of Revenue { - ,
sitting for the purpose of reviewing and apportioning the
assessment roll, shall continue sessions from day to day,
exclusive of Sundays and legal holidays, until the examination,
review, correction, equalization and apportionment of the roll is
completed. The director - } shall complete the examination,
review, correction,
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{ - equalization - } and apportionment of the
{ + assessment + } roll { + under ORS 308.590 + } by August 1
of the tax year.
SECTION 14. ORS 308.605 is amended to read:
308.605. (1) Corrections, additions to or changes in the { +
assessment + } roll { + prepared under ORS 308.505 to
308.665 + } shall be entered in a separate part of the roll
headed substantially, 'as reviewed,' and the entries in
{ - such - } { + the + } separate part shall be the record of
the action of the Department of Revenue. { + The department may
prescribe some other method to record the corrections, additions
to or changes in the roll. + }
(2) The meetings, sittings and adjournment of the department,
sitting for the purpose of review, shall be recorded in
{ - its - } { + the department's + } journal { + or may be
recorded as otherwise prescribed by the department + }.
SECTION 15. ORS 308.610 is amended to read:
308.610. Upon completion of the review of the roll as provided
in ORS { - 308.580 to 308.610 - } { + 308.590 + }, the
Director of the Department of Revenue shall take and subscribe to
an oath similar to the oath required for assessors under ORS
308.320. The oath shall be filed with the Secretary of State.
SECTION 16. ORS 308.810 is amended to read:
308.810. (1) Every association referred to in ORS 308.805 shall
make and file with the Department of Revenue, on or before
February 1 of each year, in such form and on such blanks as the
department may prescribe and provide, the statement required
under ORS 308.520 and 308.525, and shall include therein the
amount of all its gross revenue subject to the tax levied by ORS
308.805 for the calendar year preceding the making of such
statement. The association shall compute and forward on or before
July 1 of each year the lesser of the tax calculated under ORS
308.807 (1) on such gross revenue or the tax calculated under ORS
308.807 (2) on the real market value of the transmission and
distribution lines used or operated by the association.
(2) The department shall notify the association of the real
market value of the transmission and distribution lines used or
operated by the association on or before the date fixed for
notices of assessment to be issued under { + section 2 of this
2007 Act or + } ORS 308.595 { - (2) - } .
SECTION 17. { + Sections 2, 3 and 7 to 10 of this 2007 Act and
the amendments to ORS 305.280, 308.540, 308.580, 308.585,
308.590, 308.595, 308.600, 308.605, 308.610 and 308.810 by
sections 1, 4 to 6 and 11 to 16 of this 2007 Act apply to
assessment rolls initially prepared or corrected on or after the
effective date of this 2007 Act. + }
SECTION 18. { + Sections 2, 3 and 7 to 10 of this 2007 Act are
added to and made a part of ORS 308.505 to 308.665. + }
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Enrolled House Bill 2239 (HB 2239-A) Page 7
Passed by House March 5, 2007
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate May 25, 2007
...........................................................
President of Senate
Enrolled House Bill 2239 (HB 2239-A) Page 8
Received by Governor:
......M.,............., 2007
Approved:
......M.,............., 2007
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2007
...........................................................
Secretary of State
Enrolled House Bill 2239 (HB 2239-A) Page 9