74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
Enrolled
Senate Bill 43
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)
CHAPTER ................
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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Enrolled Senate Bill 43 (SB 43-A) Page 1
Passed by Senate June 11, 2007
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Secretary of Senate
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President of Senate
Passed by House June 21, 2007
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Speaker of House
Enrolled Senate Bill 43 (SB 43-A) Page 2
Received by Governor:
......M.,............., 2007
Approved:
......M.,............., 2007
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Governor
Filed in Office of Secretary of State:
......M.,............., 2007
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Secretary of State
Enrolled Senate Bill 43 (SB 43-A) Page 3