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 2540
 
                           A-Engrossed
 
                         Senate Bill 589
                  Ordered by the Senate April 1
            Including Senate Amendments dated April 1
 
Sponsored by Senators FERRIOLI, DEVLIN, TELFER; Senators
  ATKINSON, ROSENBAUM, VERGER, Representatives HUFFMAN, RILEY,
  ROBLAN
 
 
                             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.
 
  Repeals five-year time limit for exemption from taxation of
Indian tribal land.
  Repeals sunset of exemption for property tax years beginning on
or after July 1, 2012.
  Applies to property tax years beginning on or after July 1,
2008.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to taxation of Indian tribal land; creating new
  provisions; amending ORS 307.181; and prescribing an effective
  date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 307.181 is amended to read:
  307.181. (1)  { - (a) - }  Land acquired by an Indian tribe by
purchase, gift or without consideration is exempt from taxation
if:
    { - (A) - }   { + (a) + } The land is located within the
ancient tribal boundaries of the tribe; and
    { - (B) Transfer of the land to a trust administered by the
United States has been requested or is in process. - }
   { +  (b) Acquisition of the land by the United States in trust
status has been requested or is in process. + }
    { - (b) The exemption under this section shall continue for
no more than four years after the initial year of exemption under
this section. If the land is not transferred to the trust within
the five-tax-year exemption period, the exemption pursuant to
this subsection shall cease commencing with the first tax year
beginning after the expiration of the five-tax-year period. - }
    { - (2) Property may not be exempt under this section for a
tax year beginning on or after July 1, 2012. - }
   { +  (2) The exemption under this section ceases if the
federal government enters a final administrative determination
denying the request for acquisition of the land in trust status
and:
 
  (a) The deadlines for all available federal administrative
appeals and federal judicial review expire with no appeal or
review initiated; or
  (b) All federal administrative and judicial proceedings arising
from or related to the request for or process of acquisition of
the land in trust status that have been initiated are completed
without overturning the administrative denial of the request. + }
  SECTION 2.  { + The amendments to ORS 307.181 by section 1 of
this 2009 Act apply to property tax years beginning on or after
July 1, 2008. + }
  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. + }
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