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 372
 
                         House Bill 2162
 
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.
 
  Adds date of personal delivery of order of county board of
property tax appeals to events that start time for filing appeal
of order.
  Applies to tax years beginning on or after January 1, 2009.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to property tax appeals; creating new provisions;
  amending ORS 305.280; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 305.280 is amended to read:
  305.280. (1) Except as otherwise provided in this section, an
appeal under ORS 305.275 (1) or (2) shall be filed within 90 days
after the act, omission, order or determination becomes actually
known to the person, but in no event later than one year after
the act or omission has occurred, or the order or determination
has been made. An appeal under ORS 308.505 to 308.665 shall be
filed within 90 days after the date the order is issued under ORS
308.584 (3). An appeal from a supervisory order or other order or
determination of the Department of Revenue shall be filed within
90 days after the date a copy of the order or determination or
notice of the order or determination has been served upon the
appealing party by mail as provided in ORS 306.805.
  (2) An appeal under ORS 323.416 or 323.623 or from any notice
of assessment or refund denial issued by the Department of
Revenue with respect to a tax imposed under ORS chapter 118, 308,
308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected
pursuant to ORS 305.620, shall be filed within 90 days after the
date of the notice. An appeal from a proposed adjustment under
ORS 305.270 shall be filed within 90 days after the date the
notice of adjustment is final.
  (3) Notwithstanding subsection (2) of this section, an appeal
from a notice of assessment of taxes imposed under ORS chapter
314, 316, 317 or 318 may be filed within two years after the date
the amount of tax, as shown on the notice and including
appropriate penalties and interest, is paid.
  (4) Except as provided in subsection (2) of this section or as
specifically provided in ORS chapter 321, an appeal to the tax
court under ORS chapter 321 or from an order of a county board of
property tax appeals shall be filed within 30 days after the date
of the notice of the determination made by the department or date
of mailing of the order, date of publication of notice of the
order { + , date the order is personally delivered to the
taxpayer + } or date of mailing of the notice of the order to the
taxpayer, whichever is applicable.
  (5) If the tax court denies an appeal made pursuant to this
section on the grounds that it does not meet the requirements of
this section or ORS 305.275 or 305.560, the tax court shall issue
a written decision rejecting the petition and shall set forth in
the decision the reasons the tax court considered the appeal to
be defective.
  SECTION 2.  { + The amendments to ORS 305.280 by section 1 of
this 2009 Act apply to tax years beginning on or after January 1,
2009. + }
  SECTION 3.  { + This 2009 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-fifth
Legislative Assembly adjourns sine die. + }
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