74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
Enrolled
Senate Bill 171
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 Governor Theodore R.
Kulongoski for Department of Revenue)
CHAPTER ................
AN ACT
Relating to property tax returns; creating new provisions; and
amending ORS 308.290.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 308.290 is amended to read:
308.290. (1)(a) Every person and the managing agent or officer
of any firm, corporation or association owning, or having in
possession or under control taxable personal property shall make
a return of the property for ad valorem tax purposes to the
assessor of the county in which { - such - } { + the + }
property has its situs for taxation. As between a mortgagor and
mortgagee or a lessor and lessee, however, the actual owner and
the person in possession may agree between them as to who shall
make the return and pay the tax, and the election shall be
followed by the person in possession of the roll who has notice
of the election. Upon the failure of either party to file a
personal property tax return on or before March 1 of any year,
both parties shall be jointly and severally subject to the
provisions of ORS 308.296.
(b) Every person and the managing agent or officer of any firm,
corporation or association owning or in possession of taxable
real property shall make a return of the property for ad valorem
tax purposes when so requested by the assessor of the county in
which { - such - } { + the + } property is situated.
(2)(a) Each return of personal property shall contain a full
listing of { - such - } { + the + } property and a statement
of its real market value, including a separate listing of those
items claimed to be exempt as imports or exports. Each statement
shall contain a listing of the additions or retirements made
since the prior January 1, indicating the book cost and the date
of acquisition or retirement. Each return shall contain the name,
assumed business name, if any, and address of the owner of the
personal property and, if it is a partnership, the name and
address of each general partner or, if it is a corporation, the
name and address of its registered agent.
(b) Each return of real property shall contain a full listing
of the several items or parts of { - such - } { + the + }
property specified by the { + county + } assessor and a
statement exhibiting their real market value. Each return shall
Enrolled Senate Bill 171 (SB 171-INTRO) Page 1
contain a listing of the additions and retirements made during
the year indicating the book cost, book value of the additions
and retirements or the appraised real market value of retirements
as specified in the return by the assessor.
(c) There shall be annexed to each return the affidavit or
affirmation of the person making the return that the statements
contained in the return are true. All returns shall be in
{ - such form as the assessor - } { + a form that the county
assessor + }, with the approval of the Department of Revenue, may
prescribe. Prior to December 31 preceding the assessment year,
the department or assessor shall cause blank forms for the
returns to be prepared and distributed by mail, but failure to
receive or secure the form
{ - shall - } { + does + } not relieve the person, managing
agent or officer from the obligation of making any return
required by this section.
(3) All returns shall be filed on or before March 1 of each
year, but the { + county + } assessor, upon written request
filed with the assessor prior to that date and for good cause
shown in the request, shall allow for an extension of time within
which to file the return to April 15. The department shall adopt
rules for the granting of extensions under this subsection.
(4)(a) In lieu of the returns required under subsection (1)(a)
or (b) of this section, every person and the managing agent or
officer of any firm, corporation or association owning or having
in possession or under control taxable real and personal property
that is either principal industrial property or secondary
industrial property as defined by ORS 306.126 (1) and is
appraised by the department shall file a combined return of the
real and personal property with the department.
(b) The contents and form of the return shall be as prescribed
by rule of the department. Any form shall comply with ORS
308.297. Notwithstanding ORS 308.875, a manufactured structure
that is a part of an industrial property shall be included in a
combined return.
(c) In order that the { + county + } assessor may comply with
ORS 308.295, the department shall provide a list to the assessor
of all combined returns that are required to be filed with the
department under this subsection but that were not filed on or
before the due date or within the time allowed by an extension.
(d) If the department has delegated appraisal of the property
to the { + county + } assessor under ORS 306.126 (3), the
department shall notify the person otherwise required to file the
combined return under this subsection as soon as practicable
after the delegation that the combined return is required to be
filed with the { - county - } assessor.
(e) Notwithstanding subsection (1) or (3) of this section, a
combined return of real and personal property that is industrial
property appraised by the department shall be filed with the
department on or before March 1 of the year.
(5)(a) Any person required to file a return under subsection
(4) of this section may apply to the Department of Revenue for an
extension of the time within which to file the return to April
15. An extension granted under this subsection shall continue in
effect for each subsequent year unless canceled by the person or
revoked by the department. An extension granted under this
subsection shall apply to returns required to be filed with
either the county assessor or the department. The department
shall provide for notification of { - county - } assessors of
the granting of extensions under this subsection.
Enrolled Senate Bill 171 (SB 171-INTRO) Page 2
(b) The Department of Revenue shall, by rule, establish
procedures and criteria for the granting of extensions provided
for under paragraph (a) of this subsection. { - The department
shall adopt such rules after consultation - } { + When the
department adopts rules under this subsection, the department
shall consult + } with an advisory committee selected by the
department that represents the interests of county assessors and
affected taxpayers.
(6) { - No return shall be - } { + A return is not in any
respect + } controlling on the { + county + } assessor or on the
Department of Revenue
{ - in any respect - } in the assessment of any property. On
any failure to file the required return, the property shall be
listed and evaluated from the best information obtainable from
other sources.
(7)(a) All returns filed under the provisions of this section
and ORS 308.525 and 308.810 shall be confidential records of the
office in which { - such - } { + the + } returns are filed.
(b) Notwithstanding paragraph (a) of this subsection, a return
described in paragraph (a) of this subsection may be disclosed
to:
(A) The Department of Revenue or its representative;
(B) The representatives of the Secretary of State or to an
accountant engaged by a county under ORS 297.405 to 297.555 for
the purpose of auditing the county's personal property tax
assessment roll (including adjustments to returns made by the
Department of Revenue);
(C) The county { + assessor, the county + } tax
collector { + , the assessor's representative + }or the tax
collector's representative for the purpose of { + :
(i) + } Collecting delinquent { + real or + } personal
property taxes; { + or
(ii) Correctly reflecting on the tax roll information reported
on returns filed by a business operating in more than one county
or transferring property between counties in this state during
the tax year; + }
(D) Any reviewing authority to the extent the return being
disclosed relates to an appeal brought by a taxpayer;
(E) The Division of Child Support of the Department of Justice
or a district attorney to the extent the return being disclosed
relates to a case for which the Division of Child Support or the
district attorney is providing support enforcement services under
ORS 25.080; or
(F) The Legislative Revenue Officer for the purpose of
preparation of reports, estimates and analyses required by ORS
173.800 to 173.850.
(c) Notwithstanding paragraph (a) of this subsection:
(A) The Department of Revenue may exchange property tax
information with the authorized agents of the federal government
and the several states on a reciprocal basis { + , or with + }
{ + county assessors, county tax collectors or authorized
representatives of assessors or tax collectors + }.
(B) Information regarding the valuation of leased property
reported on a property return filed by a lessor under this
section may be disclosed to the lessee or other person in
possession of the property. Information regarding the valuation
of leased property reported on a property return filed by a
lessee under this section may be disclosed to the lessor of the
property.
Enrolled Senate Bill 171 (SB 171-INTRO) Page 3
(8) If the assessed value of any personal property in
possession of a lessee is less than the maximum amount of the
assessed value of taxable personal property for which ad valorem
property taxes may be canceled under ORS 308.250, the person in
possession of the roll may disregard an election made under
subsection (1) of this section and assess the owner or lessor of
the property.
SECTION 2. { + The amendments to ORS 308.290 by section 1 of
this 2007 Act apply to property tax returns filed on or after
January 1, 2008. + }
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Passed by Senate February 21, 2007
...........................................................
Secretary of Senate
...........................................................
President of Senate
Passed by House May 10, 2007
...........................................................
Speaker of House
Enrolled Senate Bill 171 (SB 171-INTRO) Page 4
Received by Governor:
......M.,............., 2007
Approved:
......M.,............., 2007
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2007
...........................................................
Secretary of State
Enrolled Senate Bill 171 (SB 171-INTRO) Page 5