75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
 
 
                            Enrolled
 
                         Senate Bill 394
 
Sponsored by COMMITTEE ON FINANCE AND REVENUE (at the request of
  Oregon Association of County Tax Collectors)
 
 
                     CHAPTER ................
 
 
                             AN ACT
 
 
Relating to property tax roll; creating new provisions; amending
  ORS 311.370; and prescribing an effective date.
 
Be It Enacted by the People of the State of Oregon:
 
  SECTION 1. ORS 311.370 is amended to read:
  311.370. (1)(a) For all taxes, penalties and other charges
collected by the tax collector under, including, but not limited
to, ORS 92.095, 100.110, 285C.050 to 285C.250, 308.260, 308.865,
308A.119, 308A.324, 308A.700 to 308A.733, 311.165, 311.206,
311.229, 311.405 (4) or (5), 311.415, 311.465, 354.690, 358.525,
446.631 and 454.225, the tax collector shall issue receipts
similar in form to the receipts issued on payment of taxes
regularly charged on the tax roll.
  (b) The assessor shall enter all assessments of property to
which paragraph (a) of this subsection applies in the assessment
roll and shall make proper entries showing the extension of the
taxes in the usual manner and as though no payment to the tax
collector had been made.
  (2) Upon receipt thereof, the tax collector shall deposit with
the county treasurer all money collected by the tax collector
under subsection (1) of this section. The county treasurer shall
issue to the tax collector duplicate receipts for the money and
shall hold it in a special account in the name of the tax
collector.
  (3) Upon delivery of the assessment roll pursuant to ORS
311.115, the tax collector shall post the payments evidenced by
the receipts, and the amount of any underpayment or overpayment.
The tax collector shall then make a statement to the county
treasurer which shall specify the amount to be retained in the
special account to make the refunds required under subsection (4)
of this section. The tax collector shall direct the county
treasurer to transfer the balance in the special account to the
unsegregated tax collections account described in ORS 311.385.
  (4) Any sum collected by the tax collector that exceeds the
amount extended on the tax roll as provided in subsection (1)(b)
of this section by   { - $5 or - }  more  { + than $10 + } shall
be refunded to the taxpayer by the county treasurer upon
receiving instructions for doing so from the tax collector. If an
amount remains that cannot be refunded by June 30 of the next
calendar year, the tax collector shall instruct the treasurer to
transfer the amount to the unsegregated tax collections account
described in ORS 311.385.
 
 
Enrolled Senate Bill 394 (SB 394-A)                        Page 1
 
 
 
  (5) If a sum less than the tax charged on the tax roll has been
collected, the deficiency shall be canceled by the tax collector
if such sum is   { - $5 - }  { +  $10 + } or less, and the tax
collector shall note upon the tax roll opposite the appropriate
account, ' Tax deficiency canceled pursuant to ORS 311.370.'
Otherwise, the deficiency shall be collected as provided by law.
  (6) If an appeal that is perfected under ORS 311.467 for taxes
collected under ORS 311.465 results in a refund under ORS
311.806, the reimbursement for the refund to the unsegregated tax
collections account shall be made from the account provided for
in subsection (2) of this section.
  SECTION 2.  { + The amendments to ORS 311.370 by section 1 of
this 2009 Act apply to tax years beginning on or after July 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. + }
                         ----------
 
 
Passed by Senate March 2, 2009
 
 
      ...........................................................
                                              Secretary of Senate
 
      ...........................................................
                                              President of Senate
 
Passed by House March 25, 2009
 
 
      ...........................................................
                                                 Speaker of House
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled Senate Bill 394 (SB 394-A)                        Page 2
 
 
 
 
 
Received by Governor:
 
......M.,............., 2009
 
Approved:
 
......M.,............., 2009
 
 
      ...........................................................
                                                         Governor
 
Filed in Office of Secretary of State:
 
......M.,............., 2009
 
 
      ...........................................................
                                               Secretary of State
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled Senate Bill 394 (SB 394-A)                        Page 3