75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
 
SA to RC to A-Eng. HB 2700
 
LC 1047/HB 2700-A3
 
            SENATE AMENDMENTS TO RESOLVE CONFLICTS TO
                   A-ENGROSSED HOUSE BILL 2700
 
               By COMMITTEE ON FINANCE AND REVENUE
 
                             June 4
 
  On page 4 of the printed A-engrossed bill, after line 25,
insert:
  '  { +  SECTION 2a. + }  { + If Senate Bill 594 becomes law,
section 2 of this 2009 Act (amending ORS 307.162) is repealed and
ORS 307.162, as amended by section 3, chapter ___, Oregon Laws
2009 (Enrolled Senate Bill 594), is amended to read: + }
  ' 307.162. (1)(a) Before any real or personal property may be
exempted from taxation under ORS 307.115, 307.118, 307.130 to
307.140, 307.145, 307.147, 307.150, 307.160 or 307.580 for any
tax year, the institution or organization   { - claiming - }
 { + entitled to claim + } the exemption   { - shall - }
 { + must + } file  { + a claim + } with the county assessor, on
or before April 1   { - of the assessment year, a statement - }
 { +  preceding the tax year for which the exemption is claimed.
The claim must contain statements + }, verified by the oath or
affirmation of the president or other proper officer of the
institution or organization, that:
  ' (A)   { - Lists - }   { + List + } all real property claimed
to be exempt and
  { - shows - }   { + show + } the purpose for which the real
property is used; and
  ' (B)   { - Cites - }   { + Cite + } the statutes under which
exemption for personal property is claimed.
  ' (b) If the ownership of all property included in the
  { - statement - }   { + claim + } filed with the county
assessor for a prior year remains unchanged, a new
 { - statement shall not be - }   { + claim is not + } required.
  ' (c) When the property designated in the claim for exemption
is acquired after March 1 and before July 1, the claim for that
year   { - shall - }   { + must + } be filed within 30 days from
the date of acquisition of the property.
  '  { - (d) For purposes of this subsection, 'ownership' means
legal and equitable title. - }
  ' (2) { + (a) + } Notwithstanding subsection (1) of this
section, a
  { - statement - }   { + claim + } may be filed under this
section   { - on or before December 31 of the assessment year for
which exemption is first desired. However, any statement filed
after the time for filing the statement specified in subsection
(1) of this section must be - }  { + :
  ' (A) On or before December 31 of the tax year for which the
exemption is claimed, if the claim is  + }accompanied by a late
filing fee of the greater of $200, or one-tenth of one percent of
the real market value { +  as of the most recent assessment
date + } of the property to which the   { - statement pertains,
as determined for the assessment year by the assessor for this
purpose - }  { +  claim pertains + }.
  '  { +  (B) On or before April 1 of the tax year for which the
exemption is claimed, if the claim is accompanied by a late
filing fee of $200 and the claimant demonstrates good and
sufficient cause for failing to file a timely claim, is a
first-time filer or is a public entity described in ORS 307.090.
  ' (b) + } If the   { - statement - }   { + claim + } is not
accompanied by the late filing fee or if the late filing fee is
not otherwise paid,   { - no exemption shall - }  { +  an
exemption may not  + }be allowed for the tax year
  { - based upon a statement - }   { + sought by the claim + }
filed pursuant to this subsection. A   { - statement - }
 { + claim + } may be filed under this
  { - section - }   { + subsection + } notwithstanding that there
are no grounds for hardship as required for late filing under ORS
307.475.
  '  { +  (c) + } The value of the property used to determine the
late filing fee under this   { - section is - }  { +  subsection
and the determination of the county assessor relative to a claim
of good and sufficient cause are + } appealable in the same
manner as other acts of the county assessor.
  '  { +  (d) + }   { - Any - }   { + A + } filing fee collected
under this   { - section shall - }  { + subsection must + } be
deposited   { - to - }   { + in + } the county general fund.
  '  { +  (3) As used in this section:
  ' (a) 'First-time filer' means a claimant that:
  ' (A) Has never filed a claim for the property that is the
subject of the current claim; and
  ' (B) Did not receive notice from the county assessor on or
before December 1 of the tax year for which exemption is claimed
regarding the potential property tax liability of the property.
  ' (b)(A) 'Good and sufficient cause' means an extraordinary
circumstance beyond the control of the taxpayer or the taxpayer's
agent or representative that causes the failure to file a timely
claim.
  ' (B) 'Good and sufficient cause' does not include hardship,
reliance on misleading information unless the information is
provided by an authorized tax official in the course of the
official's duties, lack of knowledge, oversight or inadvertence.
  ' (c) 'Ownership' means legal and equitable title. + }
  '  { - (3)(a) - }   { + (4)(a) + } Notwithstanding subsection
(1) of this section, if an institution or organization owns
property that is exempt from taxation under a provision of law
listed in subsection (1) of this section and fails to
 { - make - }   { + file + } a timely
  { - application - }   { + claim + } for exemption under
subsection (1) of this section for additions or improvements to
the exempt property, the additions or improvements may
nevertheless qualify for exemption.
  ' (b) The organization must file   { - an application - }
 { + a claim for exemption + } with the county assessor to have
the additions or improvements to the exempt property be exempt
from taxation. The
  { - application shall - }  { +  claim must + }:
  ' (A) Describe the additions or improvements to the exempt
property;
  ' (B) Describe the current use of the property that is the
subject of the application;
  ' (C) Identify the tax year and any preceding tax years for
which the exemption is sought;
  ' (D) Contain any other information required by the Department
of Revenue; and
  ' (E) Be accompanied by a late filing fee equal to the product
of the number of tax years for which exemption is sought
multiplied by the greater of $200 or one-tenth of one percent of
the real market value  { - , - }  as of the most recent
assessment date  { - , - } of the property that is the subject of
the   { - application - }  { +  claim + }.
  ' (c) Upon the county assessor's receipt of a completed
 
  { - application - }   { + claim + } and late filing fee, the
assessor shall determine   { - if the property that is the
subject of the application, - }  for each tax year for which
exemption is sought  { - , - }  { +  whether the additions or
improvements that are the subject of the claim + } would have
qualified for exemption had a timely   { - statement - }
 { + claim + } been filed under subsection (1) of this section.
Any property that would have qualified for exemption had a timely
  { - statement - }   { + claim been filed + } under subsection
(1) of this section
  { - been filed shall be - }   { + is + } exempt from taxation
for each tax year for which the property would have   { - so - }
qualified.
  ' (d)   { - An application - }   { + A claim + } for exemption
under this subsection may be filed only for tax years for which
the time for filing a   { - statement - }   { + claim + } under
subsections (1) and (2) of this section has expired.   { - An
application - }   { + A claim + } filed under this subsection,
however, may serve as the   { - statement - }   { + claim + }
required under subsection (1) of this section for the current
 { - assessment - }  { +  tax + } year.
  ' (e) For each tax year for which an exemption granted pursuant
to this subsection applies:
  ' (A) Any tax, or interest attributable thereto, that was paid
with respect to the property that is declared exempt from
taxation  { - , shall - }   { + must + } be refunded. Refunds
 { - shall - }   { + must + } be made from the unsegregated tax
collections account established under ORS 311.385.
  ' (B) Any tax, or interest attributable thereto, that remains
unpaid as of the date the exemption is granted  { - , shall - }
 { + must + } be abated.
  ' (f) A late filing fee collected under this subsection
  { - shall - }  { +  must + } be deposited in the county general
fund.
  '  { - (4) - }  { +  (5) + } If an institution or organization
owns property that is exempt from taxation under a provision of
law listed in subsection (1) of this section and changes the use
of the property to a use that would not entitle the property to
exemption from taxation, the institution or organization
 { - shall - }   { + must + } notify the county assessor of the
change to a taxable use within 30 days   { - of the change in
use - } .'.
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