75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
Enrolled
Senate Bill 271
Printed pursuant to Senate Interim Rule 213.28 by order of the
President of the Senate in conformance with presession filing
rules, indicating neither advocacy nor opposition on the part
of the President (at the request of Senate Interim Committee on
Judiciary for Judicial Department)
CHAPTER ................
AN ACT
Relating to fees of the Oregon Tax Court; amending ORS 305.490
and 305.493.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 305.490 is amended to read:
305.490. (1) Plaintiffs or petitioners filing a complaint or
petition in the tax court shall pay a filing fee { + at the time
of filing + } for each complaint or petition as follows:
(a) For a complaint or petition in the magistrate division,
$25.
(b) For a complaint or petition in the regular division, $50.
(c) If a complaint or petition is specially designated under
ORS 305.501 for hearing in the regular division, a fee of $50.
(2) Neither the State of Oregon, nor any county, school
district, municipal corporation or other public corporation
therein, nor any officer of any such public political division or
corporation, appearing in the representative capacity of the
officer of any public political division or corporation, shall be
required to pay the fee prescribed under this section. The party
entitled to costs and disbursements on such appeal shall recover
from the opponent of the party the amount so paid upon order of
the court, as in equity suits in the circuit court.
(3)(a) If, in any proceeding before the tax court judge
involving taxes upon or measured by net income in which an
individual taxpayer is a party, or involving inheritance taxes,
the court grants a refund claimed by the executor or taxpayer or
denies in part or wholly an additional assessment of taxes
claimed by the Department of Revenue to be due from the estate or
taxpayer, the court may allow the taxpayer, in addition to costs
and disbursements, the following:
(A) Reasonable attorney fees for the proceeding under this
subsection and for the prior proceeding in the matter, if any,
before the magistrate; and
(B) Reasonable expenses as determined by the court. Expenses
include accountant fees and fees of other experts incurred by the
executor or individual taxpayer in preparing for and conducting
the proceeding before the tax court judge and the prior
proceeding in the matter, if any, before the magistrate.
Enrolled Senate Bill 271 (SB 271-INTRO) Page 1
(b) Payment of attorney fees or reasonable expenses under this
subsection shall be made by the Department of Revenue in the
manner provided by ORS 305.790.
(4)(a) If, in any proceeding before the tax court judge
involving ad valorem property taxation, exemptions, special
assessments or omitted property, the court finds in favor of the
taxpayer, the court may allow the taxpayer, in addition to costs
and disbursements, the following:
(A) Reasonable attorney fees for the proceeding under this
subsection and for the prior proceeding in the matter, if any,
before the magistrate; and
(B) Reasonable expenses as determined by the court. Expenses
include fees of experts incurred by the individual taxpayer in
preparing for and conducting the proceeding before the tax court
judge and the prior proceeding in the matter, if any, before the
magistrate.
(b) Payment of attorney fees or reasonable expenses under this
subsection shall be made by the Department of Revenue in the
manner provided by ORS 305.790.
(5) All fees and other moneys received or collected by the
clerk by virtue of the office of the clerk shall be paid over to
the State Treasurer and shall be held by the clerk in the General
Fund as miscellaneous receipts.
SECTION 2. ORS 305.493 is amended to read:
305.493. { + (1) + } { - The tax court may fix a fee, not in
excess of the fees charged and collected by the clerks of the
circuit court, - } { + The judge of the tax court elected or
appointed under ORS 305.452 may establish a fee + }for
comparing, or for preparing and comparing, a transcript of the
record { - , or for copying any record, entry or other paper and
the comparison and certification thereof - } . { + The fee
established under this subsection may not exceed the fees charged
and collected by the clerks of the circuit court.
(2)(a) The Chief Justice of the Supreme Court by order may
establish fees for copies of tax court records, for services
relating to those records and for other services that the tax
court, the clerk of the tax court or the State Court
Administrator acting as court administrator for the tax court is
authorized or required to perform.
(b) The Chief Justice may not establish:
(A) A fee for the location or inspection of court records; or
(B) A fee for a service under this subsection if the fee is
otherwise specified by statute.
(3) The fee established by the Chief Justice under subsection
(2) of this section for paper copies of records may not exceed 25
cents per page, except for records for which additional services
are required. If additional services are required, fees for
providing the records are subject to ORS 192.440. + }
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Enrolled Senate Bill 271 (SB 271-INTRO) Page 2
Passed by Senate February 4, 2009
...........................................................
Secretary of Senate
...........................................................
President of Senate
Passed by House March 24, 2009
...........................................................
Speaker of House
Enrolled Senate Bill 271 (SB 271-INTRO) Page 3
Received by Governor:
......M.,............., 2009
Approved:
......M.,............., 2009
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2009
...........................................................
Secretary of State
Enrolled Senate Bill 271 (SB 271-INTRO) Page 4