74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
Enrolled
Senate Bill 172
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 and Office of Regulatory
Streamlining of Department of Consumer and Business Services)
CHAPTER ................
AN ACT
Relating to property tax returns; creating new provisions; and
amending ORS 308.290 and 308.810.
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 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 property is situated.
(2)(a) Each return of personal property shall contain a full
listing of such 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 property specified by the
assessor and a statement exhibiting their real market value. Each
return shall contain a listing of the additions and retirements
Enrolled Senate Bill 172 (SB 172-A) Page 1
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, 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 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 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 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 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.
(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
Enrolled Senate Bill 172 (SB 172-A) Page 2
adopt such rules after consultation with an advisory committee
selected by the department that represents the interests of
county assessors and affected taxpayers.
(6) No return shall be controlling on the 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 returns are filed { - . - } { + or of the
office to which the returns are forwarded under paragraph (b) of
this subsection.
(b) The assessor or the department may forward any return
received in error to the department or the county official
responsible for appraising the property described in the
return. + }
{ - (b) - } { + (c) + } 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 tax collector or the tax collector's
representative for the purpose of collecting delinquent personal
property taxes;
(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) - } { + (d) + } 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.
(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.
(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. ORS 308.810 is amended to read:
Enrolled Senate Bill 172 (SB 172-A) Page 3
308.810. (1) Every association referred to in ORS 308.805 shall
make and file with the Department of Revenue, on or before
{ - February - } { + March + } 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 ORS 308.595 (2).
SECTION 3. { + The amendments to ORS 308.290 and 308.810 by
sections 1 and 2 of this 2007 Act apply to property tax returns
filed on or after January 1, 2008, for tax years beginning on or
after July 1, 2008. + }
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Passed by Senate February 21, 2007
Repassed by Senate May 17, 2007
...........................................................
Secretary of Senate
...........................................................
President of Senate
Passed by House May 15, 2007
...........................................................
Speaker of House
Enrolled Senate Bill 172 (SB 172-A) 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 172 (SB 172-A) Page 5