70th OREGON LEGISLATIVE ASSEMBLY--1999 Regular Session
Enrolled
House Bill 2045
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of House Interim Revenue
Committee for County Tax Collectors)
CHAPTER ................
AN ACT
Relating to taxation.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Sections 2, 3 and 6 of this 1999 Act are added
to and made a part of ORS chapter 307. + }
SECTION 2. { + The Legislative Assembly finds and declares
that:
(1) The public policy of this state is to facilitate the
transition of older logging equipment to newer equipment designed
and manufactured to be as environmentally sensitive as current
technology can provide, consistent with the need to match the
equipment to the specifics of the site being harvested.
(2) Personal property taxes paid on logging equipment act as a
disincentive to a transition to environmentally sensitive
technology, because older equipment has a lower assessed value
and therefore generates a correspondingly reduced property tax
liability. In contrast, newer equipment, the use of which
benefits the environment more than the use of older equipment,
has a higher assessed value and a correspondingly higher property
tax liability.
(3) A property tax incentive is a means of facilitating the
transition to newer, environmentally sensitive equipment and
accomplishing the declared public policy. + }
SECTION 3. { + (1) Environmentally sensitive logging equipment
is exempt from ad valorem property taxation.
(2) As used in this section:
(a) 'Environmentally sensitive logging equipment' means logging
equipment that was originally manufactured not more than eight
years preceding the assessment date for the tax year for which
exemption under this section is claimed.
(b) 'Logging equipment' means machinery and equipment:
(A) Used in logging or forest management operations involving
timber harvest, including the felling, bucking, yarding, loading
or utilization of timber, logs or wood fiber in the forest, or
used in reforestation, forest vegetation restoration, site
preparation, vegetation control, stand and tree improvement or
thinning;
(B) That is specifically designed for activities related to
water quality or fish and wildlife habitat protection in the
forest; or
Enrolled House Bill 2045 (HB 2045-A) Page 1
(C) Consisting of excavators used in logging road construction,
maintenance, reconstruction or improvements, including the
closing or obliterating of existing forest roads.
(c) 'Logging equipment' does not include:
(A) Equipment used in nonforest applications for more than 20
percent of the tax year, as measured by the operating hours of
the equipment.
(B) Equipment used in the manufacturing or milling of forest
products.
(C) Power saws, hand tools, blocks or pulleys that are not a
part of the equipment, rigging, shop equipment or support
equipment.
(D) Logging equipment that is exempt from tax under section 6
of this 1999 Act. + }
SECTION 4. { + Section 3 of this 1999 Act applies to tax years
beginning on or after July 1, 2000, and before July 1, 2008. + }
SECTION 5. { + (1) Notwithstanding section 3 of this 1999 Act,
environmentally sensitive logging equipment that qualifies for
the exemption under section 3 of this 1999 Act for any tax year
beginning on or after July 1, 2000, and before July 1, 2006,
shall qualify for the exemption for at least five tax years if
the equipment continues to meet the definition of logging
equipment under section 3 of this 1999 Act during that period.
(2) This section does not apply to tax years beginning on or
after July 1, 2008. + }
SECTION 6. { + Logging equipment consisting of + } { + a
skyline yarder and carriage in the form of a mobile tower or
swing yarder that is capable of full log suspension during inhaul
+ } { + is exempt from ad valorem property taxation. + }
SECTION 7. { + Section 6 of this 1999 Act applies to tax years
beginning on or after July 1, 2000, and before July 1, 2008. + }
SECTION 8. { + (1) As used in this section, 'gas station '
includes a filling station, service station, garage or any other
place where gasoline is sold for use in motor vehicles.
(2) The owner or operator of a gas station shall post, in a
manner visible to customers, the following information:
(a) The amount of the price per gallon that is federal tax;
(b) The amount of the price per gallon that is state tax;
(c) The amount of the price per gallon that is local tax; and
(d) The total amount of federal, state and local taxes per
gallon.
(3) The Department of Transportation shall furnish the
information described in subsection (2) of this section to each
gas station in the state. + }
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Enrolled House Bill 2045 (HB 2045-A) Page 2
Passed by House February 16, 1999
Repassed by House July 21, 1999
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate July 17, 1999
...........................................................
President of Senate
Enrolled House Bill 2045 (HB 2045-A) Page 3
Received by Governor:
......M.,............., 1999
Approved:
......M.,............., 1999
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 1999
...........................................................
Secretary of State
Enrolled House Bill 2045 (HB 2045-A) Page 4