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 1239
 
                           A-Engrossed
 
                         Senate Bill 43
                  Ordered by the Senate June 7
            Including Senate Amendments dated June 7
 
Printed pursuant to Senate Interim Rule 213.28 by order of the
  President of the Senate in conformance with presession filing
  rules, indicating neither advocacy nor opposition on the part
  of the President (at the request of Senate Commission on
  Educational Excellence)
 
 
                             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.
 
    { - Decreases earliest time for collection of delinquent
property taxes from one year to three months. - }
    { - Declares counties may enter into contracts with private
law firms to collect delinquent property taxes. Prohibits private
law firms acting as county tax collectors from recovering
attorney fees that are in addition to penalty imposed by
county. - }
    { - Decreases earliest time for foreclosure of property tax
liens from three years from date of delinquency to one year from
date of delinquency. - }
    { - Permits taxpayers to petition Director of Department of
Revenue to delay foreclosure for up to one year for serious
hardship. Defines 'serious hardship.' Requires taxpayers applying
for delay of foreclosure for serious hardship to pay one-half of
amount owing when application is filed. - }
    { - Decreases redemption period for real property sold to
county from two years to 180 days. Retains two-year redemption
period if property sold to county is homestead or qualifies for
farm use special assessment. - }
    { - For purposes of calculation of State School Fund
distribution to school districts and education service districts,
excludes from local revenues specified increase in local revenue
that is used for capital construction. Sunsets exclusion on July
1, 2010. - }
    { - Applies to property taxes that are delinquent on or after
effective date of Act. - }
    { - Takes effect on 91st day following adjournment sine
die. - }
   { +  Authorizes tax collector to petition county court for
authority to cancel uncollectible taxes on certain real property
upon property's disqualification from special assessment. + }
 
                        A BILL FOR AN ACT
Relating to property taxes; amending ORS 311.790.
Be It Enacted by the People of the State of Oregon:
  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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