75th OREGON LEGISLATIVE ASSEMBLY--2009 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 370
House Bill 2161
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor Theodore R.
Kulongoski for Department of Revenue)
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 as
introduced.
Permits appeal from notice of intent to impose delinquency
penalty within 20 days from mailing of notice. Changes lien date
for taxes levied on mutual and cooperative electric distribution
systems to March 1 of each year. Removes archaic or obsolete
language in statutes that govern central assessment of certain
property for property tax purposes.
Applies to tax years beginning on or after July 1, 2010.
A BILL FOR AN ACT
Relating to central assessment for property tax purposes;
creating new provisions; and amending ORS 308.030, 308.505,
308.510, 308.515, 308.525, 308.560, 308.565, 308.570, 308.575,
308.615, 308.621, 308.640, 308.645 and 308.820.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + (1) The Legislative Assembly finds that the
central assessment by the Department of Revenue of utility
property, transportation company property, similar business
property that has inherent value due to the capacity of the
property to be operated as a network over a large geographic area
and other property that is appropriate for central assessment is
a fair, equitable and efficient way to determine value for
property tax purposes and to apportion that value among local
taxing districts.
(2) The Legislative Assembly further finds that central
assessment of these types of property has occurred for more than
80 years and that the central assessment system continues to
operate in a fair, equitable and efficient way, but that the
statutory law upon which the central assessment system is based
contains obsolete or confusing language, references to antiquated
technologies and disorganized structure.
(3) The Legislative Assembly declares that the purpose of the
amendments to statutes by sections 2 to 15 of this 2009 Act is to
modernize and clarify the central assessment statutory law, while
continuing the central assessment system as it currently
operates.
(4) The Legislative Assembly further declares that the
amendments to statutes by sections 2 to 15 of this 2009 Act do
not constitute a change in the policies of the State of Oregon
with respect to the central assessment system and the
administration of the central assessment system by the Department
of Revenue. + }
SECTION 2. ORS 308.030 is amended to read:
308.030. (1) Each person, company, corporation or association
required by ORS 308.505 to 308.665 or 308.805 to 308.820 to file
a statement with the Department of Revenue, who or which has not
filed a statement within the time fixed for filing a statement or
as extended, is delinquent.
(2) A delinquent taxpayer is subject to a penalty of $10 for
each $1,000 (or fraction thereof) of assessed value of the
property as placed on the assessment roll of the department for
the year of delinquency; except that for a delinquent taxpayer
required to file a statement under ORS 308.805 to 308.820, the
penalty shall be based upon the assessed value of such property
of the taxpayer as would have been placed upon the assessment
roll of the department if such property were subject to ad
valorem taxation. The penalty may not be less than $10 or more
than $5,000.
(3) The department shall send any delinquent taxpayer against
whom a penalty is imposed under this section a notice of its
intention to impose the penalty, by mailing a notice to the
taxpayer at the last-known address shown on the records of the
department. The notice shall contain the amount of the penalty
and the basis for its imposition.
(4)(a) { - If a delinquency penalty is imposed under this
section, the director of the Department of Revenue, upon
application filed by the taxpayer with the department during the
period in which the director reviews the assessment roll of the
department for the year of delinquency, may establish by rule
instances in which the department may waive or reduce the
penalty. A determination to waive or reduce a penalty shall be
final, and no appeal may be taken from the determination. - }
{ + If a delinquency penalty is imposed under this section, the
taxpayer may file an application with the department to waive or
reduce the penalty. An application under this paragraph must be
filed with the department within 20 days from the mailing of the
notice of intention to impose a delinquency penalty. The Director
of the Department of Revenue may establish by rule instances in
which the department may waive or reduce the penalty. A
determination to waive or reduce a penalty is final, and no
appeal may be taken from the determination. + }
(b) Rules adopted under this subsection shall be based on the
department's finding that:
(A) Good and sufficient cause exists for the actions of the
taxpayer that resulted in the imposition of a penalty;
(B) The actions of the taxpayer that resulted in the imposition
of a penalty constitute a first-time offense on the part of the
taxpayer; or
(C) The action of the department to waive or reduce the penalty
enhances the long-term effectiveness or efficiency of the
voluntary tax compliance system.
(5) Upon completion of the review of the assessment roll of the
department by the director, the department shall note on the
assessment roll the name of each delinquent taxpayer, if not
otherwise on the roll, and after the name the dollar amount of
the penalty imposed under this section that was not waived or
reduced by the director under subsection (4) of this section. The
amount of penalty { - shall constitute - } { +
constitutes + } a lien as of July 1 of the year of imposition on
all real and personal property of the delinquent taxpayer in the
state.
(6) Any penalty collected under this section shall be deposited
in the unsegregated tax collections account of the counties in
which the property of the taxpayer is located.
SECTION 3. ORS 308.505 is amended to read:
308.505. As used in ORS 308.505 to 308.665:
(1) 'Car' { - includes any - } { + or 'railcar' means a + }
vehicle adapted to the rails of a railroad.
{ + (2) 'Centrally assessed' means the assessment of property
by the Department of Revenue under ORS 308.505 to 308.665. + }
{ - (2) - } { + (3) + } 'Communication' includes telephone
communication { - , telegraph communication - } and data
transmission services by whatever means provided.
{ + (4) 'Inland water' means all water or waters within the
State of Oregon, all interstate rivers touching Oregon and all
tidewaters extending to the ocean bars.
(5) 'Interstate' means transit between the State of Oregon and:
(a) Another state;
(b) A district, territory or possession of the United States;
or
(c) A foreign country.
(6) 'Large private railcar company' means a private railcar
company with personal property with a real market value for the
tax year that exceeds $1 million.
(7) 'Locally assessed' means the assessment of property for
property tax purposes by the county assessor that is not
conducted under ORS 308.505 to 308.665. + }
{ - (3) - } { + (8) + } 'Person,' 'company,' 'corporation'
or ' association' { - includes - } { + means + } any person,
group of persons, whether organized or unorganized, firm, joint
stock company, association, cooperative or mutual organization,
people's utility district, joint operating agency as defined in
ORS 262.005, syndicate, { - copartnership - } { + entity
formed to partner or combine public and private interests,
partnership + } or corporation engaged in performing or
maintaining any business or service or in selling any commodity
as { - enumerated - } { + set forth + } in ORS
308.515 { + , + } whether or not { - such - } { + the + }
activity is pursuant to any franchise { + and whether or not the
person or other entity or combination of entities possesses
characteristics of limited or unlimited liability.
(9) 'Property':
(a) Means all property of any kind, whether real, personal,
tangible or intangible, that is used or held by a company as
owner, occupant, lessee or otherwise, for the performance or
maintenance of a business or service or for the sale of a
commodity, as described in ORS 308.515;
(b) Includes, but is not limited to, the lands and buildings,
rights of way, roadbed, water powers, vehicles, cars, rolling
stock, tracks, office furniture, telephone and transmission
lines, poles, wires, conduits, switchboards, machinery,
appliances, appurtenances, docks, watercraft irrespective of the
place of registry or enrollment, merchandise, inventories, tools,
equipment, machinery, franchises and special franchises, work in
progress and all other goods or chattels; and
(c) Does not include items of intangible property that
represent:
(A) Claims on other property, including money at interest,
bonds, notes, claims, demands or any other evidence of
indebtedness, secured or unsecured; or
(B) Any shares of stock in corporations, joint stock companies
or associations + }.
{ - (4) - } { + (10) + } 'Property having situs in this
state' { - includes - } { + means + } all property, real and
personal, of a company, owned, leased, used, operated or occupied
by it and situated wholly within { - the - } { + this + }
state, and, as determined under ORS 308.550 { - , 308.555 - }
and 308.640, { - such - } { + the + } proportion of the
movable, transitory or migratory personal property owned, leased,
used, operated or occupied by { - such - } { + a + } company,
including but not limited to watercraft, aircraft, rolling stock,
vehicles { - and cars, - } and construction equipment, as is
used partly within and partly { - without the - } { + outside
of this + } state.
{ + (11) 'Small private railcar company' means a private
railcar company with personal property with a real market value
for the tax year that does not exceed $1 million. + }
{ - (5) - } { + (12) + } 'Transportation' { - includes
the - } { + means + } carrying, conveying or moving { - of
passengers, commodities, freight, mail, rolling stock, cars,
vehicles, equipment or any other - } { + passengers or + }
property from one place to another.
{ + (13) 'Unit' means all assets that are owned or used by a
company assessed under ORS 308.505 to 308.665, and that are
needed or used by the company in a business, a service or the
sale of a commodity described in ORS 308.515 and that constitute
an integrated group of assets functioning as a single, ongoing
economic enterprise.
(14) 'Use' or 'used' means:
(a) Leasing, renting or chartering property;
(b) Having a right to a possessory interest in property;
(c) Having a right to exercise control over property; or
(d) Otherwise operating property in a trade or business or in
another coordinated way in order to achieve a profit through the
operation of the property. + }
{ - (6) - } { + (15) + } 'Vehicle' means any wheeled or
tracked device used in transportation under, on or in connection
with the physical surface of the earth.
SECTION 4. ORS 308.510 is amended to read:
308.510. { - (1) 'Property,' as used in ORS 308.505 to
308.665, includes all property, real and personal, tangible and
intangible, used or held by a company as owner, occupant, lessee
or otherwise, for or in use in the performance or maintenance of
a business or service or in a sale of any commodity, as set forth
in ORS 308.515, whether or not such activity is pursuant to any
franchise, and includes but is not limited to the lands and
buildings, rights of way, roadbed, water powers, vehicles, cars,
rolling stock, tracks, wagons, horses, office furniture,
telegraph, telephone and transmission lines, poles, wires,
conduits, switchboards, machinery, appliances, appurtenances,
docks, watercraft irrespective of the place of registry or
enrollment, merchandise, inventories, tools, equipment,
machinery, franchises and special franchises, work in progress
and all other goods or chattels. 'Property' does not include
items of intangible property that represent claims on other
property including money at interest, bonds, notes, claims,
demands and all other evidences of indebtedness, secured or
unsecured, including notes, bonds or certificates secured by
mortgages, and all shares of stock in corporations, joint stock
companies or associations. - } { + For purposes of assessing
property under ORS 308.505 to 308.665: + }
{ - (2) - } { + (1) + } All land of any railroad, logging
road, electric rail { - or trackless transportation
company, - } or railroad switching and terminal company,
including land used or held and claimed exclusively as right of
way, with all the tracks and substructures and superstructures
that support the { - same - } { + right of way + }, together
with all { - sidetracks, second tracks, turnouts, station
houses, depots, roundhouses, engine houses, machine shops, - }
buildings or other structures { + or improvements + }, without
separating { - same into lands - } { + the land + } and
improvements, is real property { + . Vehicles and any + }
{ - and the rolling stock and all - } other property is
personal property.
{ - (3) - } { + (2) + } { - Without especially defining
and enumerating the treatment, the Department of Revenue shall
treat - } All land of any company { - as - } { + is + } real
property { - , and - } { + . + } Except as provided in
subsection { - (2) - } { + (1) + } of this section, all
{ - docks, hangars, landing fields, exchanges, office buildings,
bridges, power plants, dams, reservoirs, substations, relay
stations, telegraph, telephone or transmission and distribution
lines located upon property owned by the company, and all
other - } buildings, structures, improvements { + of any
kind + } or fixtures of a permanent character { - thereon,
as - } { + of any kind that are located on land that is owned
or used by a company is + } real property { - , and - }
{ + . + } All other property { - as - } { + owned or used by
a company is + } personal property.
{ - (4)(a) - } { + (3)(a) + } Except as provided in ORS
308.517 (2) and
{ - in - } paragraphs (b) and (c) of this subsection, the
renting, leasing, chartering or otherwise assigning of property
exclusively for the use or benefit of another { - shall - }
{ + does + } not constitute a use by the lessor.
(b) A lessor shall be deemed the user of property rented,
leased or otherwise furnished by { - it to its employee - }
{ + the lessor to the employees of the lessor + } as an incident
of employment.
(c) A rail transportation company shall be deemed the user of
property { - situated - } { + located + } within
{ - its - } { + the rail transportation company's + } station
ground reservations or rights of way { + , + } notwithstanding
{ - the fact that such - } { + that the + } property may be
leased, rented or otherwise assigned by { - it - } { + the
rail transportation company + } for the use or benefit of
another.
{ - (5) - } { + (4) + } Property found by the Department
{ + of Revenue + } to have an integrated use for or in more than
one business, service or sale, where at least one such business,
service or sale is one enumerated in ORS 308.515, shall be
classified by the department as being within or without the
definition of property under
{ - subsection (1) of this section - } { + ORS 308.505 + },
according to the primary use of such property, as determined by
the department.
{ - (6) - } { + (5) + } For purposes of determining the
maximum assessed value of property under section 11, Article XI
of the Oregon Constitution, 'property' means all property
assessed to each company that is subject to assessment under ORS
308.505 to 308.665.
SECTION 5. ORS 308.515 is amended to read:
308.515. (1) The Department of Revenue shall make an annual
assessment of any property that has a situs in this state and
that, except as provided in subsection (3) of this section, is
used or held for future use by any company in performing or
maintaining any of the following businesses or services or in
selling any of the following commodities, whether in domestic or
interstate commerce or { - both - } { + in any combination of
domestic and interstate commerce + }, and whether mutually
{ - , - } or for hire, sale or consumption by other persons:
(a) Railroad transportation;
(b) Railroad switching and terminal;
(c) Electric rail { - and trackless trolley - }
transportation;
(d) Private railcar transportation;
(e) Air transportation;
(f) Water transportation upon inland water of the State of
Oregon;
(g) Air or railway express;
(h) Communication;
(i) Heating;
(j) Gas;
(k) Electricity;
(L) Pipeline;
(m) Toll bridge; or
(n) Private railcars of all companies not otherwise listed in
this subsection, if the private railcars are rented, leased or
used in railroad transportation for hire.
(2) The assessment described in subsection (1) of this section
shall be made on an assessment roll that is prepared by the
division of the department charged with property tax
administration.
(3) There may not be assessed under subsection (1) of this
section:
(a) Any property used by or for water transportation companies
whose watercraft ply exclusively on the high seas, or between the
high seas and inland water ports or terminals, or any combination
thereof.
(b) Any property used by or for water transportation companies
exclusively for hire by other persons for booming and rafting,
dredging, log or marine salvage, ship berthing, maintenance,
sludge removal, cleaning or repair, marine or water-based
construction, or guide service.
(c) Any property used by or for interstate ferries or by or for
water transportation companies as ferries operating directly
across interstate rivers.
(d) Any property of the National Railroad Passenger Corporation
{ - as long as federal law prohibits the National Railroad
Passenger Corporation from paying property taxes - } .
(e) Any aircraft that is required to be registered under ORS
837.040 for all or any part of the calendar year { - , - } and
that is not used to provide scheduled passenger service.
{ - (4) For the purposes of this section, ORS 308.256 and
308.550, 'inland water' means all water or waters within the
State of Oregon, all interstate rivers touching Oregon and all
tidewaters extending to the ocean bars. - }
{ - (5) - } { + (4) + } Any corporation included within
subsection (1) of this section, to the extent that it actively
engages in any business or service not described therein or not
incidental to any business or service or sale of a commodity
described therein, may not to that extent be deemed a corporation
whose properties are assessed under ORS 308.505 to 308.665.
{ - (6) - } { + (5) + } { - Any company, - } { + A
company is not a company described in subsection (1) of this
section + } to the extent that { - it - } { + the company + }
furnishes undiluted liquefied or industrial gas in bottles, tanks
or similar containers { - , whether or not through pipe in a
gaseous form, is not a gas company under subsection (1) of this
section - } .
{ - (7) - } { + (6) + } A company is not an electric
company under subsection (1) of this section if:
(a) The company generates electricity primarily for the
company's own use, but makes incidental sales of the company's
surplus electricity; or
(b)(A) The company's generating facility is primarily fueled by
wood waste or other biomass fuel;
(B) The generating facility has a maximum capacity of 20
megawatts; and
(C) The company, if selling the generated electricity, does so
only directly to an electric utility for the utility's
distribution to utility customers.
{ - (8) - } { + (7) + } { - ORS 308.505 to 308.665 shall
be construed to subject - } { + The department shall assess + }
property owned, leased or occupied by a legal entity not yet
engaged in a business, service or sale of a commodity that is
described in { + subsection (1) of + } this section { - , to
assessment by the department, - } if the property is intended
for operation or use in the business, service or sale of
{ - a - } { + the + } commodity.
{ - (9) - } { + (8) + } As used in this section, 'electric
utility' has the meaning given that term in ORS 758.505.
SECTION 6. ORS 308.525 is amended to read:
308.525. Each statement required by ORS 308.520 shall contain
the following facts about the company:
(1) The name of the company, the nature of the business
conducted by the company and the state or country under whose
laws the company is organized.
(2) The location of the company's principal office { - and
the name and post-office address of its president, secretary,
auditor, treasurer, superintendent and general manager - } .
(3) The name and { - post-office - } address of the chief
officer or managing agent or attorney in fact in Oregon.
(4) The number of shares of its capital stock authorized and
issued.
(5) The par value and market value, or actual value if there is
no market value, of each issued share of stock on January 1 at
1:00 a.m. of the year in which the report is made.
(6) The bonds and other corporate obligations owing by the
company.
(7) The par value and market value, or actual value if there is
no market value, of the bonds or other obligations owing by the
company on January 1 at 1:00 a.m. of the year in which the report
is made.
(8) A detailed statement of the real property owned by the
company in Oregon on January 1 at 1:00 a.m. of the year in which
the report is made, where situated, and the cost thereof.
(9) A detailed statement of the personal property owned by the
company in Oregon on January 1 at 1:00 a.m. of the year in which
the report is made, where situated, and the cost thereof.
(10) A statement showing the { + historical or original + }
cost of all of the real property owned by the company as of
January 1 at 1:00 a.m. of the year in which the report is made,
whether situated within or without the state.
(11) A statement showing the { + historical or original + }
cost of all of the personal property of the company as of January
1 at 1:00 a.m. of the year in which the report is made, whether
situated within or without the state.
(12) A full and complete statement of the { + historical or
original + } cost and book value of all buildings of every
description owned by the company within the state.
(13) The total length of the company's lines or operational
routes, the length of its lines or operational routes within the
State of Oregon, and also the length of its lines or operational
routes without the State of Oregon, including those which the
company controls or uses as owner, lessee or otherwise.
(14) A statement of the number of wire, pipe, pole or
operational miles, and miles of main and branch railroad lines,
double track, spurs, yard tracks and sidetracks, owned or leased
by the company in each county in this state, and each municipal
subdivision thereof, stated separately.
(15) A statement in detail of the entire gross receipts and net
earnings of the company from all sources, stated separately, for
the fiscal year next preceding the date of the report.
(16) Any other facts or information the Department of Revenue
requires in the form of return prescribed by it.
SECTION 7. ORS 308.560 is amended to read:
308.560. (1) The assessment roll for the companies assessed
under ORS 308.505 to 308.665 shall be prepared in a manner
prescribed by the Department of Revenue.
{ - (2) Upon the assessment roll shall be placed, after the
name of each of the companies assessed under ORS 308.505 to
308.665, a general description of the properties assessed in the
name of each such company as provided in ORS 308.517, which
descriptions shall be deemed to include all the properties of the
companies liable to assessment for taxation under ORS 308.505 to
308.665. The description may be in the language contained in ORS
308.510, or otherwise, or may refer to an order or a memorandum
of the Department of Revenue containing such description, which
order or memorandum shall constitute a public record. - }
{ - (3) No assessment shall be invalidated by a mistake in
the name of the company assessed or by an omission of the name of
the owner, or the entry of a name other than that of the true
owner, if the property is generally correctly described. If the
name of the true owner, or the name of the owner of record,
lessee, or user of any property assessable under ORS 308.505 to
308.665 is given, the assessment shall not be held invalid on
account of any error or irregularity in the description, if the
description would be sufficient in a deed or conveyance from the
owner, or on account of which in a contract to convey, a court
with jurisdiction to grant equitable remedies would require a
conveyance to be made, reading the description in connection with
the definition of property assessable under ORS 308.505 to
308.665. - }
{ - (4) Whenever possible, there shall be placed on the
assessment roll, under the name of the company, under an
appropriate heading, the aggregate track mileage, miles of wire,
pipe or pole line or of operational route, as the case may be,
within the State of Oregon. - }
{ + (2) The assessment roll prepared by the department under
this section must include all of the following:
(a) The name of each company assessed under ORS 308.505 to
308.665.
(b) Under the name of each company, a general description of
the property assessed in the name of the company. A general
description under this paragraph is deemed to include all
property of the company that is assessable under ORS 308.505 to
308.665. A general description under this paragraph may be in any
form prescribed by the department and may refer to or incorporate
by reference an order or memorandum made by the department that
describes property of the company that is assessable under ORS
308.505 to 308.665.
(c) Wherever possible, under the name of each company and under
an appropriate heading, the aggregate track mileage, miles of
wire, pipe or pole line, or the operational routes within the
State of Oregon.
(3) An assessment may not be invalidated because of a mistake
related to the ownership, lease or usage of the property if the
property is generally correctly described. + }
SECTION 8. ORS 308.565 is amended to read:
308.565. (1) For the purpose of determining the
{ - respective amounts - } { + amount + } of the assessment of
any { + centrally assessed + } company { - , under ORS 308.505
to 308.665, that shall - } { + that is to + } be apportioned to
{ - the several - } { + those + } counties in this state
{ - , into or through - } { + in + } which the rail lines of
the company { - extend or are operated - } { + are
located + }, the Department of Revenue shall multiply the values
per mile, as ascertained pursuant to ORS 308.570, of
{ - the several - } main and branch lines by the number of
miles of
{ - such - } main and branch lines { + in each county + },
{ - respectively, - } including miles of main tracks, spurs,
yard tracks and sidetracks,
{ - in each of the counties, - } as reported by the company
{ - , - } or as otherwise { - ascertained and - } determined
by the department.
(2) { + The department shall apportion + } values distributed
over wire, pipe or pole lines or operational routes { - shall
be apportioned to the - } { + to those + } counties in which
the lines or routes are { - situated - } { + located + } by
multiplying the rate per mile in each case, determined pursuant
to ORS 308.575, by the number of miles of the wire, pipe or pole
lines or operational routes in each county { - ,
respectively - } .
(3) If the property of any company assessable under ORS 308.505
to 308.665 is of such a character that its value cannot
reasonably be apportioned on the basis of rail, wire, pipe, pole
line or operational route mileage, the department may adopt
{ - such - } { + any + } other method or basis of apportionment
to { - the - } { + each + } county
{ - or counties - } in which the property is { - situated as
may be - } { + located that the department determines to be
+ }feasible and proper.
(4) As determined by the department { + , + } values of
electric power plants and water powers, connected with or used in
the operation and business of any company, assessable under ORS
308.505 to 308.665, may be apportioned to { - the counties - }
{ + each county + } in which
{ - the same - } { + power plants and water powers + } are
{ - situated, in such manner as - } { + located in a
manner + } the department deems reasonable and fair.
(5) Assessments of the mobile property of air transportation
companies shall be allocated and apportioned { + only + } to
those counties { - only - } in which the air transportation
companies make service landings. For aircraft less than 75,000
pounds gross taxi weight, the department shall allocate and
apportion to the counties 60 percent of the value which would
otherwise be allocated and apportioned.
(6) { + (a) + } Assessments of water transportation companies
shall be allocated and apportioned to those counties in which
such companies use or maintain ports or termini { + , + }
including off-shore anchorages { + . + } { - ; but, for the - }
{ + (b) For + } purposes of ORS 308.505 to 308.665, the
taxing districts to which assessments are apportioned by the
county assessor shall be deemed to extend to the center of any
river channel or to the ocean bar.
SECTION 9. ORS 308.570 is amended to read:
308.570. { + (1) + } In the assessment of the property of any
company conducting transportation or operating over rail lines,
{ - except any private railcar company with personal property
that does not exceed $1 million in real market value, - } the
Department of Revenue shall determine the value of each branch
line of the company
{ - situated - } { + located + } within this state and the
mileage of { - such - } { + each + } branch line, including
miles of main tracks, spurs, yard and sidetracks { + . + } { - ,
and - }
{ + (2) The department + } shall determine the values per
mile of
{ - such - } { + a + } branch line by dividing { - its - }
{ + the + } value { + of the line + } by the mileage
{ - thereof - } { + of the line + }.
{ + (3) + } The department shall deduct the total
{ - amount so determined as the - } value of branch lines
{ + of the company + } from the total value of { - the - }
{ + all centrally assessed + } property of the company { + . + }
{ - , assessable under ORS 308.505 to 308.665, and - } { + The
department + } shall { + then + } determine the values per mile
of the main line of { - such - } { + the + } company by
dividing the remainder by the number of miles of the main line,
taking into consideration miles of main tracks, spurs, yard and
sidetracks. Each mile of spurs, yard and sidetracks shall be
valued at not to exceed 50 percent of the value per mile assigned
to the main track of the branch or main line with which
{ - they - } { + the spurs, yard and sidetracks + } are
connected.
{ + (4) This section does not apply to small private railcar
companies. + }
SECTION 10. ORS 308.575 is amended to read:
308.575. { - In the assessment of the property of any company
owning, operating over or using wire, pipe or pole lines or
operational routes, the assessed value thereof may in the
discretion of - } The Department of Revenue { - be
apportioned - } { + may apportion the assessed value of the
property of any company owning or using wire, pipe or pole lines,
or operating over operational routes, + } over the wire, pipe or
pole lines { - or operational routes - } in such manner and at
such rate or rates per mile as the department { - shall
determine - } { + determines + } to be reasonable and fair.
SECTION 11. ORS 308.615 is amended to read:
308.615. { + When + } the { + review of the assessment + }
roll { + is complete + },
{ - when examined, reviewed, corrected, equalized and
apportioned, shall be kept on file in the office of - } the
Department of Revenue { + shall keep the roll + } as a public
record.
SECTION 12. ORS 308.621 is amended to read:
308.621. (1) { - The assessment roll having been reviewed
by - } { + When + } the { + Director of the + } Department of
Revenue { + completes review of the assessment roll + }, the
assessments therein shall be considered complete.
(2) Except as otherwise provided in ORS 308.640, { + upon
completion of the roll + } the Department { - immediately - }
{ + of Revenue + } shall certify to the assessor of each county
in which the property of any company so assessed is
{ - situated - } { + located + }, the number of miles of main
and branch lines of the company, including miles of main tracks,
spurs, yard and sidetracks, or the number of miles of wire, pipe
or pole lines or operational routes, as the case may be, and the
assessed { - value or - } values apportioned to the county.
The { + county + } assessor shall apportion the { - amount or
amounts so - } certified { + amounts + } to the municipal
corporations and taxing districts of the county by multiplying
the value per mile of each
{ - such - } main and branch rail line, and of spurs, yard and
sidetracks connected therewith, or the value per mile of each
wire, pipe or pole line or operational route by the mileage
{ - thereof - } { + located + } in each of the municipal
corporations and taxing districts, and shall enter the
assessments so certified and apportioned in the assessment roll.
(3) The assessed value of any property assessed by the
department and apportioned on a basis other than that of rail,
wire, pipe or pole line mileage or operational route mileage
{ - , - } shall be certified in similar manner to the county
assessor and shall be entered in the county assessment roll, with
allocation to the municipal corporations and taxing districts in
which { - such - } { + the + } property is { - situated - }
{ + located + }.
(4) Taxes shall be levied and collected on { - assessments
of - } properties { - so made, - } { + assessed, + }
certified and apportioned in the same { + time and + } manner as
taxes on other properties are levied and collected { - and at
the same time and by the same officers - } .
SECTION 13. ORS 308.640 is amended to read:
308.640. (1) { - When the Department of Revenue assesses a
private railcar company with personal property that does not
exceed $1 million in real market value, - } The Department
{ + of Revenue + } shall determine the assessed value
{ - thereof - } { + of the personal property of each small
private railcar company + } by multiplying the real market value
of the company's personal property by the average ratio of
assessed value to real market value of all
{ - properties - } { + property + } of { + large + } private
railcar companies { - with personal property with a real market
value exceeding $1 million, as computed and determined by the
department for the current year - } .
(2) The department shall determine the tax to be imposed on
{ + small + } private railcar companies { - with personal
property that does not exceed $1 million in real market value - }
as follows:
(a) Taxes to be credited to the county school funds shall be
calculated by applying to the assessed value of the property the
average school tax rate in the state for the immediately prior
tax year, applying to the assessed values of { + large + }
private railcar companies { - with personal property, the real
market value of which exceeds $1 million, as compiled and - }
{ + as + } determined by the department for the year.
(b) Taxes to be credited to the county general funds shall be
calculated by applying to the assessed value thereof the average
{ - non-school - } { + nonschool + } tax rate in the state
for the immediately prior tax year, applying to the assessed
values of { + large + } private railcar companies { - with
personal property, the real market value of which exceeds $1
million, as compiled and - } { + as + } determined by the
department for the year.
(c) The taxes determined under this subsection { - shall - }
{ + may + } not be imposed in an amount that exceeds the limits
established in ORS 310.150 for any year.
(3) The department { - of Revenue hereby is empowered to - }
{ + may + } charge, levy and collect the tax so determined on
the personal property of any { - such - } { + small private
railcar + } company having a taxable situs in this state. Each
tax so charged and levied { - shall constitute - } { +
constitutes + } a lien as of July 1 of the tax year on all the
personal property of the company within this state and shall be
payable in the same manner, at the same due dates and with the
same rates of discount or interest provided by law in respect to
taxes on personal property payable in the several counties. In
collecting such taxes, the Department of Revenue may pursue any
or all of the rights, remedies or processes provided by law for
the collection of delinquent taxes on personal property and, in
connection therewith, the department shall have, in any county,
the power and authority of the sheriff and tax collector thereof.
(4) Moneys collected by the department under this section shall
be apportioned to each county in the proportion that the portion
of the assessed value of cars of { + large + } private railcar
companies { - with personal property, the real market value of
which exceeds $1 million, and - } that is attributable to the
county bears to the total assessed value of cars of
{ + large + } private railcar companies { - with personal
property, the real market value of which exceeds $1 million - } .
Moneys so distributed to each county treasurer shall be credited
to the county school fund and general fund of the county as
directed by the department.
(5) Real property of { - such - } { + large private
railcar + } companies { + and small private railcar
companies + } shall be apportioned to the several counties
according to the { - situs thereof - } { + location of the
real property + }.
SECTION 14. ORS 308.645 is amended to read:
308.645. { - Each county assessor may require, and it is
hereby made the duty of the several persons or companies liable
to assessment - } { + Upon request by the county assessor, a
company assessed by the Department of Revenue + } under ORS
308.505 to 308.665
{ - to furnish, reports - } { + shall furnish a report + } to
the county assessor, under oath, showing the length { + , as of
January 1 at 1:00 a.m. of the assessment year, + } in each city,
town, school district, road district, port or other municipal
taxing agency or district, or in lieu thereof the length in each
tax code area in the county, of main and branch railroad lines,
and of main tracks, spurs, yard tracks and sidetracks and also of
wire, pipe or pole lines and operational routes.
SECTION 15. ORS 308.820 is amended to read:
308.820. (1) All taxes levied under ORS 308.805 shall be a debt
due and owing from the association and shall be a lien on all the
property, real and personal, of the association from
{ - February 1 - } { + March 1 + } of each year. The taxes
shall be delinquent if not paid within 30 days of the due date
thereof. Interest shall be charged on the delinquent taxes in the
manner prescribed in ORS 305.220.
(2) The Department of Revenue shall enforce collection of the
taxes levied under ORS 308.805 and immediately after the
delinquency date thereof shall institute an action for the
collection of such taxes, together with interest, costs and other
lawful charges thereon. The department shall have the benefit of
all laws of this state pertaining to provisional remedies against
the properties, either real or personal, of such associations,
without the necessity of filing either an affidavit or
undertaking, as otherwise provided by law.
SECTION 16. { + Section 1 of this 2009 Act is repealed on
January 2, 2022. + }
SECTION 17. { + The amendments to statutes by sections 2 to 15
of this 2009 Act apply to tax years beginning on or after July 1,
2010. + }
----------