74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
SA to SB 43
 
LC 1239/SB 43-1
 
                      SENATE AMENDMENTS TO
                         SENATE BILL 43
 
               By COMMITTEE ON FINANCE AND REVENUE
 
                             June 7
 
  On page 1 of the printed bill, line 2, after 'taxes; ' delete
the rest of the line and lines 3 and 4 and insert ' amending ORS
311.790.'.
  Delete lines 6 through 21 and delete pages 2 through 19 and
insert:
  '  { +  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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