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 1238-2
House Bill 2395
Sponsored by Representative COWAN (at the request of Oregon State
Sheriffs' Association) (Presession filed.)
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.
Eliminates requirement that certain agency warrants be issued
to sheriff. Allows agency that issues warrant to record copy of
warrant in County Clerk Lien Record at any time after issuance of
warrant.
A BILL FOR AN ACT
Relating to enforcement of agency warrants; creating new
provisions; and amending ORS 179.655, 184.644, 314.430,
319.182, 319.742, 320.080, 321.570, 323.390, 323.610, 324.190,
657.396, 657.642 and 825.504.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 179.655 is amended to read:
179.655. (1) If any amount due the Department of Human Services
or the Department of Corrections for the cost of care of a person
is not paid within 30 days after it becomes due, and no provision
is made to secure the payment by bond, deposit or otherwise,
pursuant to rules adopted by the appropriate agency, the agency
may issue a distraint warrant { - directed to any county of the
state - } .
(2) { - After the receipt of the distraint warrant, the clerk
of the county shall enter in the County Clerk Lien Record the
name of the person, the amount for which the distraint warrant is
issued and the date the distraint warrant is recorded. The amount
of the distraint warrant shall become a lien upon the title to
and interest in any property owned or later acquired by the
debtor against whom it is issued, and it may be enforced by the
agency in the same manner as a judgment of the circuit court. - }
{ + At any time after the issuance of a distraint warrant under
this section, the department issuing the warrant may record a
copy of the warrant in any County Clerk Lien Record as provided
in ORS 205.125. The distraint warrant may thereafter be enforced
as provided in ORS 205.126. + }
(3) In the event that an ability-to-pay order issued under ORS
179.640 (4) or (5) becomes final, and supersedes a previous final
ability-to-pay order on which a distraint warrant had been
issued, the agency shall issue a new distraint warrant
superseding the previous distraint warrant, and the lien shall
conform to the new order.
{ - (4) The agency may direct a copy of the distraint warrant
to the sheriff of any county of the state commanding the sheriff
to levy upon and sell the real and personal property of the
taxpayer found within that county, for the payment of the amount
due, with interest, collection charge and the sheriff's fee. The
sheriff shall return the distraint warrant to the agency and pay
to it the money collected not less than 60 days from the date the
copy of the distraint warrant was directed to the sheriff. - }
{ - (5) - } { + (4) + } The { - agency - } { +
Department of Human Services or the Department of Corrections + }
may { - issue the directive provided in subsection (4) of this
section - } { + direct a distraint warrant issued under this
section + } to any agent of the { - agency - } { +
department + }. In executing the distraint warrant, the agent
shall have the same powers conferred by law upon sheriffs.
However, the agent is not entitled to any fee or compensation in
excess of actual expenses incurred in the performance of this
duty.
SECTION 2. ORS 184.644 is amended to read:
184.644. (1) For purposes of this section, a liquidated and
delinquent debt is a debt that meets one of the following
conditions:
(a) Judgment has been entered on the debt; or
(b) Liability for and the amount of the debt have been
established through an administrative proceeding.
(2) If a person fails to pay in full any liquidated and
delinquent debt due the Department of Transportation, the
department may issue a warrant { - under the department's
official seal directed to the sheriff of any county of the state
commanding the sheriff to levy upon and sell the real and
personal property of the person found within that county, - }
for payment of the amount due, with the added penalties or
charges, interest and cost of executing the warrant { - , and to
return the warrant to the department and pay to the department
the money collected from the sale by the time specified in the
warrant, not less than 60 days from the date of the warrant - } .
(3) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy of the
warrant. The clerk shall enter in the County Clerk Lien Record
the name of the person mentioned in the warrant, the amount of
the debt for which the warrant is issued and the date when the
copy is recorded. The amount of the warrant shall become a lien
upon the title to and interest in property of the person against
whom the warrant is issued in the same manner as a judgment that
creates a judgment lien under ORS chapter 18. - } { + At any
time after the issuance of a warrant under this section, the
department may record a copy of the warrant in any County Clerk
Lien Record as provided in ORS 205.125. The warrant may
thereafter be enforced as provided in ORS 205.126. + }
{ - (4) The sheriff shall proceed upon the warrant in all
respects, with like effect and in the same manner prescribed by
law in respect to executions issued against property upon
judgment of a court of record, and shall be entitled to the same
fees for services in executing the warrant, to be added to and
collected as a part of the warrant liability. - }
{ - (5) - } { + (4) + } In the discretion of the Department
of Transportation, a warrant of like terms, force and effect to
levy upon funds of the person in possession of the Department of
Revenue may be issued and directed to any agent authorized by the
Department of Transportation to collect liquidated and delinquent
debts for the department, and in the execution thereof the agent
shall have all of the powers conferred by law upon sheriffs but
is entitled to no fee or compensation in excess of actual
expenses paid in the performance of such duty.
{ - (6) - } { + (5) + } Nothing in this section affects any
provision of ORS 319.182, 319.742 or 825.504.
SECTION 3. ORS 314.430 is amended to read:
314.430. (1) If any tax imposed under ORS chapter 118, 316, 317
or 318 or any portion of the tax is not paid within 30 days after
the date that the written notice and demand for payment required
under ORS 305.895 is mailed (or within five days after the tax
becomes due, in the case of the termination of the tax year by
the Department of Revenue under the provisions of ORS 314.440)
and no provision is made to secure the payment thereof by bond,
deposit or otherwise, pursuant to regulations promulgated by the
department, the department may issue a warrant { + + }
{ - directed to the sheriff of any county of the state
commanding the sheriff to levy upon and sell the real and
personal property of the taxpayer found within that county, - }
for the payment of the amount of the tax, with the added
penalties, interest, collection charge and the
{ - sheriff's - } cost of executing the warrant { - , and to
return such warrant to the department and pay to it the money
collected by virtue thereof by a time to be therein specified,
not less than 60 days from the date of the warrant - } . A copy
of the warrant shall be mailed or delivered to the taxpayer by
the department at the taxpayer's last-known address.
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy
thereof, and thereupon the clerk shall enter in the County Clerk
Lien Record the name of the taxpayer mentioned in the warrant,
and the amount of the tax or portion thereof and penalties for
which the warrant is issued and the date when such copy is
recorded. Thereupon the amount of the warrant so recorded shall
become a lien upon the title to and interest in property of the
taxpayer against whom it is issued in the same manner as a
judgment duly recorded. The sheriff thereupon shall proceed upon
the same in all respects, with like effect and in the same manner
prescribed by law in respect to executions issued against
property upon judgment of a court of record, and shall be
entitled to the same fees for services in executing the warrant,
to be added to and collected as a part of the warrant
liability. - } { + At any time after the issuance of a warrant
under this section, the department may record a copy of the
warrant in any County Clerk Lien Record as provided in ORS
205.125. The warrant may thereafter be enforced as provided in
ORS 205.126. + }
(3) In the discretion of the department a warrant of like
terms, force and effect may be issued and directed to any agent
authorized to collect taxes, and in the execution thereof the
agent shall have all the powers conferred by law upon sheriffs,
but is entitled to no fee or compensation in excess of actual
expenses paid in the performance of such duty.
{ - (4) If a warrant is returned not satisfied in full, the
department shall have the same remedies to enforce the claim for
taxes against the taxpayer as if the people of the state had
recovered judgment against the taxpayer for the amount of the
tax, and shall balance the assessment record of the taxpayer by
transferring the unpaid deficiency to the taxpayer's delinquent
record. - }
SECTION 4. ORS 319.182 is amended to read:
319.182. (1) { - If a person fails to pay in full any tax,
interest or penalty due under ORS 319.010 to 319.430, the
Department of Transportation may issue a warrant under the
department's official seal directed to the sheriff of any county
of the state commanding the sheriff to levy upon and sell the
real and personal property of the person found within that
county, for payment of the amount due, with the added penalties
or charges, interest and the cost of executing the warrant, and
to return the warrant to the department and pay to the department
the money collected from the sale by the time specified in the
warrant, not less than 60 days from the date of the warrant. - }
{ + If a person fails to pay in full any tax, interest or
penalty due under ORS 319.010 to 319.430, the Department of
Transportation may issue a warrant for payment of the amount due
and payment of the costs of executing the warrant. A copy of the
warrant shall be mailed or delivered to the taxpayer by the
department at the taxpayer's last-known address. + }
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy of the
warrant. The clerk shall enter in the County Clerk Lien Record
the name of the person mentioned in the warrant, the amount of
the tax or portion of the tax and penalties or charges for which
the warrant is issued and the date when the copy is recorded. The
amount of the warrant shall become a lien upon the title to and
interest in property of the person against whom it is issued in
the same manner as a judgment that creates a judgment lien under
ORS chapter 18. - } { + At any time after the issuance of a
warrant under this section, the department may record a copy of
the warrant in any County Clerk Lien Record as provided in ORS
205.125. The warrant may thereafter be enforced as provided in
ORS 205.126. + }
{ - (3) The sheriff shall proceed upon the warrant in all
respects, with like effect and in the same manner prescribed by
law in respect to executions issued against property upon
judgment of a court of record, and shall be entitled to the same
fees for services in executing the warrant, to be added to and
collected as a part of the warrant liability. - }
{ - (4) - } { + (3) + } In the discretion of the Department
of Transportation, a warrant of like terms, force and effect to
levy upon funds of the person in possession of the Department of
Revenue may be issued and directed to any agent authorized by the
Department of Transportation to collect taxes payable under ORS
319.010 to 319.430, and in the execution thereof the agent shall
have all of the powers conferred by law upon sheriffs but is
entitled to no fee or compensation in excess of actual expenses
paid in the performance of such duty.
SECTION 5. ORS 319.742 is amended to read:
319.742. (1) If a person fails to pay in full any obligation
due under ORS 319.510 to 319.880, the Department of
Transportation may issue a warrant { - under the department's
official seal directed to the sheriff of any county of the state
commanding the sheriff to levy upon and sell the real and
personal property of the person found within that county, - }
for payment of the amount of the obligation and the cost of
executing the warrant { - , and to return the warrant to the
department and pay to the department the money collected from the
sale by the time specified in the warrant, not less than 60 days
from the date of the warrant - } .
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy of the
warrant. The clerk shall enter in the County Clerk Lien Record
the name of the person mentioned in the warrant, the amount of
the obligation for which the warrant is issued and the date when
the copy is recorded. The amount of the warrant shall become a
lien upon the title to and interest in property of the person
against whom it is issued in the same manner as a judgment that
creates a judgment lien under ORS chapter 18. - } { + At any
time after the issuance of a warrant under this section, the
department may record a copy of the warrant in any County Clerk
Lien Record as provided in ORS 205.125. The warrant may
thereafter be enforced as provided in ORS 205.126. + }
{ - (3) The sheriff shall proceed upon the warrant in all
respects, with like effect and in the same manner prescribed by
law in respect to executions issued against property upon
judgment of a court of record, and shall be entitled to the same
fees for services in executing the warrant, to be added to and
collected as a part of the warrant liability. - }
{ - (4) - } { + (3) + } In the discretion of the Department
of Transportation, a warrant of like terms, force and effect to
levy upon funds of the person in possession of the Department of
Revenue may be issued and directed to any agent authorized by the
Department of Transportation to collect taxes payable under ORS
319.510 to 319.880, and in the execution thereof the agent shall
have all of the powers conferred by law upon sheriffs but is
entitled to no fee or compensation in excess of actual expenses
paid in the performance of such duty.
SECTION 6. ORS 320.080 is amended to read:
320.080. (1) { - If any tax or penalty imposed by ORS 320.005
to 320.150 is not paid as required by ORS 320.005 to 320.150
within 30 days after the date that the written notice and demand
for payment required under ORS 305.895 is mailed, the Department
of Revenue shall issue a warrant directed to the sheriff of any
county of the state commanding the sheriff to levy upon and sell
the real and personal property of the person or persons named in
the warrant and liable for the tax found within the county, for
the payment of the amount thereof with the added penalty and the
cost of executing the warrant, and to return the warrant to the
department and pay to it the money collected by virtue thereof by
a time to be therein specified not more than 30 days from the
date of the warrant. A copy of the warrant shall be mailed or
delivered to the taxpayer by the department at the taxpayer's
last-known address. - } { + If any tax or penalty imposed by
ORS 320.005 to 320.150 is not paid as required by ORS 320.005 to
320.150 within 30 days after the date that the written notice and
demand for payment required under ORS 305.895 is mailed, the
Department of Revenue may issue a warrant for payment of the
amount due and payment of the costs of executing the warrant. A
copy of the warrant shall be mailed or delivered to the taxpayer
by the department at the taxpayer's last-known address. + }
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy
thereof. Thereupon the clerk shall enter in the County Clerk
Lien Record the names of the persons mentioned in the warrant,
and the amount of the tax and penalty for which the warrant is
issued and the date when such copy is recorded. Thereupon the
amount of the warrant so recorded shall become a lien upon the
title to any interest in real property or personal property of
the persons against whom it is issued in the same manner as a
judgment that creates a judgment lien under ORS chapter 18. The
sheriff shall thereupon proceed upon the same in all respects,
with like effect and in the manner prescribed by law in respect
to execution issued against property upon judgment of a court of
record, and the sheriff is entitled to the same fees for services
in executing the warrant to be collected in the same manner. If a
warrant is returned not satisfied in full, the department shall
have the same remedies to enforce the claim for taxes as if the
people of the state had recovered judgment for the amount of the
tax. - } { + At any time after the issuance of a warrant under
this section, the department may record a copy of the warrant in
any County Clerk Lien Record as provided in ORS 205.125. The
warrant may thereafter be enforced as provided in ORS
205.126. + }
SECTION 7. ORS 321.570 is amended to read:
321.570. (1) { - If any tax imposed by ORS 321.005 to
321.185, 321.560 to 321.600 or 321.700 to 321.754, or any portion
of the tax, is not paid within 30 days after the date that the
written notice and demand for payment required under ORS 305.895
is mailed, the Department of Revenue may issue a warrant,
directed to the sheriff of any county of the state, commanding
the sheriff to levy upon and sell the real and personal property
of the taxpayer owning the same, found within that county, for
the payment of the amount of the tax, with the added penalties,
interest and cost of executing the warrant, and to return the
warrant to the department and to pay to it the money collected
from the sale, within 60 days after receipt of the warrant. A
copy of the warrant shall be mailed or delivered to the taxpayer
by the department at the taxpayer's last-known address. - }
{ + If any tax imposed by ORS 321.005 to 321.185, 321.560 to
321.600 or 321.700 to 321.754, or any portion of the tax, is not
paid within 30 days after the date that the written notice and
demand for payment required under ORS 305.895 is mailed, the
Department of Revenue may issue a warrant for payment of the
amount due and payment of the costs of executing the warrant. A
copy of the warrant shall be mailed or delivered to the taxpayer
by the department at the taxpayer's last-known address. + }
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record a copy with the county clerk, and the
clerk shall immediately enter in the County Clerk Lien Record the
name of the taxpayer mentioned in the warrant, and the amount of
the tax or portion of the tax and penalties for which the warrant
is issued and the date when the copy is recorded. The amount of
the warrant so recorded shall become a lien upon the title to and
interest in real property of the taxpayer against which it is
issued, in the same manner as a judgment that creates a judgment
lien under ORS chapter 18. The sheriff immediately shall proceed
upon the warrant in all respects, with like effect, and in the
same manner prescribed by law in respect to executions issued
against property upon judgments of a court of record, and shall
be entitled to the same fees for services in executing the
warrant, to be added to and collected as a part of the warrant
liability. - } { + At any time after the issuance of a warrant
under this section, the department may record a copy of the
warrant in any County Clerk Lien Record as provided in ORS
205.125. The warrant may thereafter be enforced as provided in
ORS 205.126. + }
(3) In the discretion of the department a warrant of like
terms, force and effect may be issued and directed to any agent
authorized to collect this tax. In the execution of the warrant,
such agent has the powers conferred by law upon sheriffs, but is
entitled to no fee or compensation in excess of actual expenses
paid in the performance of such duty.
{ - (4) If a warrant is returned not satisfied in full, the
department shall have the same remedies to enforce the claim for
taxes against the taxpayer as if the state had a recorded
judgment against the taxpayer for the amount of the tax. - }
SECTION 8. ORS 323.390 is amended to read:
323.390. (1) If any tax imposed by ORS 323.005 to 323.482 or
any portion of such tax is not paid within 30 days after notice
of a deficiency determination is given pursuant to ORS 323.403 or
of a tax determined under ORS 323.385, and no provision is made
to secure the payment thereof by bond, deposit or otherwise,
pursuant to regulations promulgated by the Department of Revenue,
the department { - shall - } { + may + }:
(a) Assess a collection charge of $5 if the sum of the tax,
penalty and interest then due exceeds $10 { - . - } { + ;
and + }
(b) { - Issue a warrant directed to the sheriff of any county
of the state commanding the sheriff to levy upon and sell the
real and personal property of the taxpayer found within that
county, for the payment of the amount of the tax, with the added
penalties, interest, collection charge and the sheriff's cost of
executing the warrant, and to return such warrant to the
department and pay to it the money collected by virtue thereof by
a time to be therein specified, not less than 60 days from the
date of the warrant. - } { + Issue a warrant for payment of the
amount due and payment of the costs of executing the warrant. A
copy of the warrant shall be mailed or delivered to the taxpayer
by the department at the taxpayer's last-known address. + }
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy
thereof, and thereupon the clerk shall enter in the County Clerk
Lien Record the name of the taxpayer mentioned in the warrant,
and the amount of the tax or portion thereof and penalties and
interest for which the warrant is issued and the date when such
copy is recorded. Thereupon the amount of the warrant so recorded
shall become a lien upon the title to and interest in property of
the taxpayer against whom it is issued in the same manner as a
judgment that creates a judgment lien under ORS chapter 18. The
sheriff thereupon shall proceed upon the same in all respects,
with like effect and in the same manner prescribed by law in
respect to executions issued against property upon judgment of a
court of record, and shall be entitled to the same fees for
services in executing the warrant, to be added to and collected
as a part of the warrant liability. - } { + At any time after
the issuance of a warrant under this section, the department may
record a copy of the warrant in any County Clerk Lien Record as
provided in ORS 205.125. The warrant may thereafter be enforced
as provided in ORS 205.126. + }
(3) In the discretion of the department a warrant of like
terms, force and effect may be issued and directed to any agent
authorized to collect income taxes, and in the execution thereof
the agent shall have all the powers conferred by law upon
sheriffs, but is entitled to no fee or compensation in excess of
actual expenses paid in the performance of such duty.
{ - (4) If a warrant is returned not satisfied in full, the
department shall have the same remedies to enforce the claim for
taxes against the taxpayer as if the people of the state had
recovered judgment against the taxpayer for the amount of the
tax. - }
SECTION 9. ORS 323.610 is amended to read:
323.610. (1) If any tax imposed under ORS 323.500 to 323.645,
or any portion of the tax, is not paid within the time provided
by law and no provision is made to secure the payment of the tax
by bond, deposit or otherwise, pursuant to rules adopted by the
Department of Revenue, the department may issue a warrant
{ - directed to the sheriff of any county of the state
commanding the sheriff to levy upon and sell the real and
personal property of the taxpayer found within the county, - }
for the payment of the amount of the tax, with the added
penalties, interest and the
{ - sheriff's cost - } { + costs + } of executing the warrant
{ - , and to return the warrant to the department and pay to it
the money collected from the sale, within 60 days after the date
of receipt of the warrant - } .
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy of the
warrant, and the clerk shall immediately enter in the County
Clerk Lien Record the name of the taxpayer mentioned in the
warrant, the amount of the tax or portion of the tax and
penalties for which the warrant is issued and the date the copy
is recorded. The amount of the warrant so recorded shall become a
lien upon the title to and interest in real property of the
taxpayer against whom it is issued in the same manner as a
judgment that creates a judgment lien under ORS chapter 18. The
sheriff immediately shall proceed upon the warrant in all
respects, with like effect and in the same manner prescribed by
law in respect to executions issued against property upon
judgment of a court of record, and shall be entitled to the same
fees for services in executing the warrant, to be added to and
collected as a part of the warrant liability. - } { + At any
time after the issuance of a warrant under this section, the
department may record a copy of the warrant in any County Clerk
Lien Record as provided in ORS 205.125. The warrant may
thereafter be enforced as provided in ORS 205.126. + }
(3) In the discretion of the department a warrant of like
terms, force and effect may be issued and directed to any agent
authorized to collect the taxes imposed by ORS 323.500 to
323.645. In the execution of the warrant, the agent shall have
all the powers conferred by law upon sheriffs, but is entitled to
no fee or compensation in excess of actual expenses paid in the
performance of such duty.
{ - (4) If a warrant is returned not satisfied in full, the
department shall have the same remedies to enforce the claim for
taxes against the taxpayer as if the people of the state had
recovered judgment against the taxpayer for the amount of the
tax. - }
SECTION 10. ORS 324.190 is amended to read:
324.190. (1) If any tax imposed by this chapter, or any portion
of such tax, is not paid within 30 days after the date that the
written notice and demand for payment required under ORS 305.895
is mailed, the Department of Revenue shall issue a warrant { - ,
directed to the sheriff of any county of the state, commanding
the sheriff to levy upon and sell the real and personal property
of the person owing the tax, found within that county, - } for
the payment in the amount thereof, with the added penalties,
interest and { - cost - } { + costs + } of executing the
warrant { - , and to return the warrant to the department and to
pay to it the money collected by virtue thereof, within 60 days
after receipt of the warrant - } . A copy of the warrant shall be
mailed or delivered to the taxpayer by the department at the
taxpayer's last-known address.
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record a copy with the county clerk, and
thereupon the clerk shall enter in the County Clerk Lien Record
the name of the person mentioned in the warrant, and the amount
of the tax or portion thereof and penalties for which the warrant
is issued and the date when the copy is recorded. Thereupon the
amount of the warrant so recorded shall become a lien upon the
title to and interest in real property of the person against
which it is issued, in the same manner as a judgment that creates
a judgment lien under ORS chapter 18. The sheriff thereupon shall
proceed upon the warrant in all respects, with like effect, and
in the same manner prescribed by law in respect to executions
issued against property upon judgments of a court of records, and
shall be entitled to the same fees for services in executing the
warrant, to be added to and collected as a part of the warrant
liability. - } { + At any time after the issuance of a warrant
under this section, the department may record a copy of the
warrant in any County Clerk Lien Record as provided in ORS
205.125. The warrant may thereafter be enforced as provided in
ORS 205.126. + }
(3) In the discretion of the department a warrant of like
terms, force and effect may be issued and directed to any agent
of the department authorized by it to collect this tax. In the
execution of the warrant, such agent has the powers conferred by
law upon sheriffs, but is entitled to no fee or compensation in
excess of actual expenses paid in the performance of such duty.
{ - (4) If a warrant is returned not satisfied in full, the
department shall have the same remedies to enforce the claim for
taxes against the owner as if the state had a recorded judgment
against the owner for the amount of the tax. - }
SECTION 11. ORS 657.396 is amended to read:
657.396. (1) In any case in which the Director of the
Employment Department may bring a civil action for the collection
of amounts liable to be repaid under ORS 657.310, interest on
those amounts or penalties, the director may instead:
(a) Assess a collection charge of $5 if the amount liable to be
repaid, the interest then due or the penalty exceeds $10.
(b) Issue a warrant { - under official seal directed to the
sheriff of any county of the state commanding the sheriff to levy
upon and sell the real and personal property of the individual
found within that county, - } for the payment of the amount
liable to be repaid with the added interest, penalty, collection
charge and the { - sheriff's cost - } { + costs + } of
executing the warrant { - , and to return the warrant to the
director and pay to the director the money collected by virtue of
the warrant by a time to be specified in the warrant, but not
less than 60 days from the date of the warrant - } .
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy of the
warrant, and thereupon the clerk shall enter in the County Clerk
Lien Record the name of the individual mentioned in the warrant
and the amount liable to be repaid, interest, penalty and
collection charge for which the warrant is issued and the date
when the copy is recorded. Thereupon the amount of the warrant so
recorded shall become a lien upon the title to and interest in
property of the individual against whom it is issued in the same
manner as a judgment that creates a judgment lien under ORS
chapter 18. The sheriff thereupon shall proceed upon the same in
all respects, with like effect and in the same manner prescribed
by law in respect to executions issued against property upon the
judgment of a court of record, and shall be entitled to the same
fees for services in executing the warrant, to be added to and
collected as a part of the warrant liability. - } { + At any
time after the issuance of a warrant under this section, the
department may record a copy of the warrant in any County Clerk
Lien Record as provided in ORS 205.125. The warrant may
thereafter be enforced as provided in ORS 205.126. + }
(3) In the discretion of the director, a warrant of like terms,
force and effect may be issued and directed to any agent
authorized by the director to collect amounts liable to be repaid
and in the execution of the warrant the agent shall have all the
powers conferred by law upon sheriffs, but is entitled to no fee
or compensation in excess of actual expenses paid in the
performance of the agent's duty.
{ - (4) If a warrant is returned not satisfied in full, the
director has the same remedies to enforce the claim for amounts
due, interest and penalty against the individual as if the
director had recovered judgment against the individual for the
amount liable to be repaid, interest and penalty. - }
{ - (5) - } { + (4) + } Interest upon the amounts liable to
be repaid and the penalty as set forth in the warrant shall be
paid and collected at the rate prescribed in ORS 657.310.
SECTION 12. ORS 657.642 is amended to read:
657.642. (1) In any case in which the Director of the
Employment Department may bring a civil action for the collection
of taxes, interest and penalties under this chapter, the director
may instead:
(a) Assess a collection charge of $5 if the sum of the tax,
penalty and interest then due exceeds $10 { - . - } { + ;
and + }
(b) { - Issue a warrant under official seal directed to the
sheriff of any county of the state commanding the sheriff to levy
upon and sell the real and personal property of the employer
found within that county, for the payment of the amount of the
tax with the added penalties, interest, collection charge and the
sheriff's cost of executing the warrant, and to return such
warrant to the director and pay to the director the money
collected by virtue thereof by a time to be therein specified,
not less than 60 days from the date of the warrant. - } { +
Issue a warrant for payment of the amount due and payment of the
costs of executing the warrant. A copy of the warrant shall be
mailed or delivered to the taxpayer by the department at the
taxpayer's last-known address. + }
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy
thereof, and thereupon the clerk shall enter in the County Clerk
Lien Record the name of the employer mentioned in the warrant,
and the amount of the tax, interest, penalties and collection
charge for which the warrant is issued and the date when such
copy is recorded. Thereupon the amount of the warrant so recorded
shall become a lien upon the title to and interest in property of
the employer against whom it is issued in the same manner as a
judgment that creates a judgment lien under ORS chapter 18. The
sheriff thereupon shall proceed upon the same in all respects,
with like effect and in the same manner prescribed by law in
respect to executions issued against property upon the judgment
of a court of record, and shall be entitled to the same fees for
services in executing the warrant, to be added to and collected
as a part of the warrant liability. - } { + At any time after
the issuance of a warrant under this section, the department may
record a copy of the warrant in any County Clerk Lien Record as
provided in ORS 205.125. The warrant may thereafter be enforced
as provided in ORS 205.126. + }
(3) In the discretion of the director, a warrant of like terms,
force and effect may be issued and directed to any agent
authorized by the director to collect taxes and in the execution
thereof the agent shall have all the powers conferred by law upon
sheriffs, but is entitled to no fee or compensation in excess of
actual expenses paid in the performance of such duty.
{ - (4) If a warrant is returned not satisfied in full, the
director shall have the same remedies to enforce the claim for
taxes, interest and penalties against the employer as if the
director had recovered judgment against the employer for the
amount of the taxes, interest and penalties. - }
{ - (5) - } { + (4) + } Interest upon the taxes due as set
forth in the warrant shall be paid and collected at the rate
prescribed in ORS 657.515 (2).
SECTION 13. ORS 825.504 is amended to read:
825.504. (1) { - If any tax, or fee in lieu of tax, reported
due, or any final assessment made by the Department of
Transportation under ORS 825.490, 825.494 and 825.496, including
any penalties or charges therein imposed, or any final penalty
imposed under ORS 825.950, 825.955 or 825.960, is not paid in
full, the department may issue a warrant under the department's
official seal directed to the sheriff of any county of the state
commanding the sheriff to levy upon and sell the real and
personal property of the taxpayer found within that county, for
payment of the amount thereof, with the added penalties or
charges, interest and the cost of executing the warrant, and to
return such warrant to the department and pay to the department
the money collected by virtue thereof by a time to be specified
therein, not less than 60 days from the date of the warrant. - }
{ + If any tax, or fee in lieu of tax, reported due, or any
final assessment made by the Department of Transportation under
ORS 825.490, 825.494 and 825.496, including any penalties or
charges therein imposed, or any final penalty imposed under ORS
825.950, 825.955 or 825.960, is not paid in full, the department
may issue a warrant for payment of the amount due and payment of
the costs of executing the warrant. A copy of the warrant shall
be mailed or delivered to the debtor by the department at the
taxpayer's last-known address. + }
(2) { - The sheriff shall, within five days after the receipt
of the warrant, record with the clerk of the county a copy
thereof, and thereupon the clerk shall enter in the County Clerk
Lien Record the name of the taxpayer mentioned in the warrant,
and the amount of the tax or portion thereof and penalties or
charges for which the warrant is issued and the date when such
copy is recorded. Thereupon the amount of the warrant so recorded
shall become a lien upon the title to and interest in property of
the taxpayer against whom it is issued in the same manner as a
judgment that creates a judgment lien under ORS chapter 18. - }
{ + At any time after the issuance of a warrant under this
section, the department may record a copy of the warrant in any
County Clerk Lien Record as provided in ORS 205.125. The warrant
may thereafter be enforced as provided in ORS 205.126. + }
{ - (3) The sheriff thereupon shall proceed upon the same in
all respects, with like effect and in the same manner prescribed
by law in respect to executions issued against property upon
judgment of a court of record, and shall be entitled to the same
fees for services in executing the warrant, to be added to and
collected as a part of the warrant liability. - }
{ - (4) - } { + (3) + } In the discretion of the Department
of Transportation, a warrant of like terms, force and effect to
levy upon funds of the taxpayer in possession of the Department
of Revenue may be issued and directed to any agent authorized by
the Department of Transportation to collect taxes payable under
this chapter, and in the execution thereof the agent shall have
all of the powers conferred by law upon sheriffs but is entitled
to no fee or compensation in excess of actual expenses paid in
the performance of such duty.
{ - (5) - } { + (4) + } The procedures authorized by this
section may also be used for collection of any fees and penalties
imposed on persons registering vehicles under ORS chapter 826.
SECTION 14. { + The amendments to ORS 179.655, 184.644,
314.430, 319.182, 319.742, 320.080, 321.570, 323.390, 323.610,
324.190, 657.396, 657.642 and 825.504 by sections 1 to 13 of this
2009 Act apply only to warrants issued on or after the effective
date of this 2009 Act. + }
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