75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
Enrolled
Senate Bill 395
Sponsored by COMMITTEE ON FINANCE AND REVENUE (at the request of
Oregon Association of County Tax Collectors)
CHAPTER ................
AN ACT
Relating to personal property tax delinquency warrants; creating
new provisions; amending ORS 311.615 and 311.633; and
prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 311.615 is amended to read:
311.615. (1) { + (a) + } Notice of the warrants required by ORS
311.610 and the issue thereof, except as provided in ORS 311.620,
shall be given by { - four consecutive weekly publications
thereof - } { + :
(A) One publication of the notice + }in a newspaper of general
circulation in the county, to be designated by the county court
{ - . - } { + ; and
(B) First-class mail to persons named in the notice.
(b) + } All warrants served by publication may be included in
one general notice.
(2) The published notice { - shall - } { + must + }
contain:
(a) A general statement of the effect of the warrants when
filed and recorded.
(b) The names of the respective owners of the several personal
properties and descriptions thereof as appearing in the latest
tax roll or in the list or return listing or reporting the
property pursuant to ORS 308.285 or 308.290.
(c) The year or years for which taxes are delinquent on each
property.
(d) The amount of delinquent taxes for each year.
(e) The interest accrued on each such amount to the date of
issuance of the warrant.
(3) { - The publication of the notice shall be - } { +
Notice that complies with subsection (1) of this section is + }
sufficient service on each person named { - therein - } { +
in the notice + } or { + any person + } interested in any
property described { - therein - } { + in the notice + }.
{ - It shall not be necessary to mail a copy of the notice to
the persons named in the published notice or interested in any
property described therein. - } All persons named in the notice
or owning or claiming to own, or having or claiming to have any
interest in { + , + } any property described { - therein, - }
{ + in the notice + } are required to take notice of the
proceeding and of all steps { - thereunder - } { + relating
to the proceeding + }.
Enrolled Senate Bill 395 (SB 395-INTRO) Page 1
SECTION 2. ORS 311.633 is amended to read:
311.633. The fee for service of a warrant pursuant to ORS
311.605 to 311.635 by publication, by mail or by personal service
{ - shall be $15. - } { + is $20. + } If service of a warrant
pursuant to ORS 311.605 to 311.635 is by personal service, an
additional fee { - may be charged - } equivalent to the amount
collected for serving a summons or subpoena to one party under
ORS 21.410 (1)(a) { + may be charged + }.
SECTION 3. { + The amendments to ORS 311.615 and 311.633 by
sections 1 and 2 of this 2009 Act apply to tax years beginning on
or after July 1, 2009. + }
SECTION 4. { + 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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Passed by Senate March 2, 2009
...........................................................
Secretary of Senate
...........................................................
President of Senate
Passed by House March 25, 2009
...........................................................
Speaker of House
Enrolled Senate Bill 395 (SB 395-INTRO) 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 395 (SB 395-INTRO) Page 3