70th OREGON LEGISLATIVE ASSEMBLY--1999 Regular Session
Enrolled
House Bill 2139
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Department of Revenue)
CHAPTER ................
AN ACT
Relating to tax administration funding; creating new provisions;
amending ORS 306.815, 311.505 and 311.508 and sections 6, 15
and 23, chapter 796, Oregon Laws 1989; repealing ORS 311.500;
and appropriating money.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 311.505 is amended to read:
311.505. (1) Except as provided in subsection (6) of this
section, the first one-third of all taxes and other charges due
from the taxpayer or property, levied or imposed and charged on
the latest tax roll, shall be paid on or before November 15, the
second one-third on or before February 15, and the remaining
one-third on or before May 15 next following.
(2) Interest shall be charged and collected on any taxes on
property, other charges, and on any additional taxes or penalty
imposed for disqualification of property for special assessment
or exemption, or installment thereof not paid when due, at the
rate of one { + and one-third + } percent per month, or fraction
of a month until paid.
(3) Discounts shall be allowed on partial or full payments of
such taxes, made on or before November 15 as follows:
(a) Two percent on two-thirds of such taxes so paid.
(b) Three percent where all of such taxes are so paid.
(4) For purposes of this section, 'taxes' includes all taxes on
property as defined in ORS 310.140 and certified to the assessor
under ORS 310.060 except taxes assessed on any other property
which have by any means become a lien against the property for
which the payment was made.
(5) All interest collected and all discounts allowed shall be
prorated to the several municipal corporations, taxing districts
and governmental agencies sharing in the taxes or assessments.
(6) If the total property tax is less than $40, no installment
payment of taxes shall be allowed.
SECTION 2. ORS 311.508 is amended to read:
311.508. (1) Except as provided under subsection (2) of this
section and notwithstanding ORS 311.505 (5):
(a) Twenty-five percent of the interest charged and collected
under ORS 311.505 { - for periods beginning on or after July 1,
1989, - } shall be deposited and credited to the County
Assessment and Taxation Fund created under section 7, chapter
796, Oregon Laws 1989; and
Enrolled House Bill 2139 (HB 2139-A) Page 1
(b) An additional 25 percent of the interest charged and
collected under ORS 311.505 shall be deposited and credited to
the County Assessment and Taxation Fund created under section 7,
chapter 796, Oregon Laws 1989, to the extent the interest would
otherwise be distributed to cities or other taxing districts that
are not counties or districts within the public school system.
(2) On or before { - June 15, 1990, and on or before each - }
June 15 of each year { - thereafter - } , the Department of
Revenue shall estimate the amount of interest that will be
deposited and credited to the County Assessment Function Funding
Assistance Account created under section 6, chapter 796, Oregon
Laws 1989, for the ensuing fiscal year. If the estimate is less
than $13 million, the department shall certify to each county
treasurer an increase in the percentage specified under
subsection (1)(a) of this section to the end that the estimate
reaches $13 million. However, no increase in percentage shall be
certified that will raise and make available for deposit and
credit to the County Assessment Function Funding Assistance
Account for the ensuing fiscal year an amount that is in excess
of $3 million over the amount estimated under this subsection to
be received under subsection (1)(a) of this section for the
ensuing fiscal year.
(3) Upon receipt of certification from the department under
subsection (2) of this section, the county treasurer shall
deposit and credit to the County Assessment and Taxation Fund for
the fiscal year to which the certification applies the percentage
of the interest charged and collected under ORS 311.505 so
certified.
(4) The percentage of the interest on unpaid taxes and
penalties required to be deposited and credited to the County
Assessment and Taxation Fund under this section shall be
deposited and credited in the same manner that the remaining
interest is deposited and credited under ORS 311.385.
SECTION 2a. Section 6, chapter 796, Oregon Laws 1989, is
amended to read:
{ + Sec. 6. + } (1) There is created under ORS 293.445 a
suspense account to be known as the County Assessment Function
Funding Assistance Account. The account shall consist of:
(a) All moneys paid over by the county treasurers as provided
under section 7 { - of this 1989 Act - } { + , chapter 796,
Oregon Laws 1989 + }; and
(b) All interest earned upon any moneys in the account.
(2) Of the moneys in the account as of the last day of each
fiscal quarter, { - 10 percent - } { + the moneys necessary
to pay the following Department of Revenue expenses + } shall be
transferred to a suspense account of the department created under
ORS 293.445 and
{ - is - } { + are + } continuously appropriated to the
department for { - the following - } :
(a) { - To carry - } { + Expenses incurred in carrying
+ }out the purposes of sections 2 to 6 { - of this 1989
Act. - } { + , chapter 796, Oregon Laws 1989; and + }
(b) Appraisal { + expenses incurred + } by the department
{ - of - } { + in appraising + } secondary industrial
properties identified under ORS 306.126. { +
(3) The total amount of moneys transferred to the suspense
account of the department under subsection (2) of this section
may not exceed 10 percent of the moneys in the account as of the
last day of the fiscal quarter for which the transfer is being
made. + }
Enrolled House Bill 2139 (HB 2139-A) Page 2
{ - (3) - } { + (4) + } The remainder of the moneys in the
account as of the last day of the fiscal quarter shall be used
for the purpose of making the grant payments to counties as
required under section 3 { - of this 1989 Act - } { + ,
chapter 796, Oregon Laws 1989, + } and are continuously
appropriated to the department for that purpose.
SECTION 2b. { + The amendments to section 6, chapter 796,
Oregon Laws 1989, by section 2a of this 1999 Act apply to County
Assessment Function Funding Assistance Account transfers
occurring on or after January 1, 2000. + }
SECTION 3. Section 15, chapter 796, Oregon Laws 1989, is
amended to read:
{ + Sec. 15. + } (1) Notwithstanding ORS 205.320, and in
addition to and not in lieu of the fees charged and collected
under ORS 205.320 and other fees, { - a fee of $20 - }
{ + the following fees + } shall be charged and collected for
the recording or filing of any instrument { - conveying or
contracting to convey any estate or interest in real property or
any trust or power concerning real property. - } { + described
in ORS 205.130:
(a) A fee of $1, to be credited as provided in subsection
(3)(a) of this section; and
(b) A fee of $10, to be credited as provided in subsection
(3)(b) of this section. + }
(2) Subsection (1) of this section does not apply to the
recording or filing of the following:
{ + (a) Evidence of authority to solemnize marriages under
ORS chapter 106;
(b) Instruments that are otherwise exempt from recording or
filing fees under any provision of law; or
(c) Internal county government instruments not otherwise
charged a recording or filing fee. + }
{ - (a) Instruments required to be recorded or filed in the
records of mortgages or as provided under ORS 93.780 to
93.800. - }
{ - (b) Instruments required to be recorded or filed in the
records of statutory liens or in the County Clerk Lien Record
described in ORS 205.130 (3)(c). - }
{ - (c) Instruments described in ORS 205.246. - }
{ - (d) Release, limitation or restriction of any power of
appointment as described under ORS 93.220. - }
{ - (e) Instruments for the filing or recording of which no
fee is charged under ORS 205.320, including but not limited to
those instruments described in ORS 93.690 and 205.400, or an
instrument that conveys or contracts to convey a license or an
easement to this state or to a political subdivision of this
state, or to a public utility. As used in this paragraph, 'public
utility ' means any governmental or business entity that owns or
operates any plant, equipment, property, franchise or license for
the transmission of communications (including but not limited to
telecommunications and televisions), or the production,
transmission, sale, delivery or furnishing of electricity, gas,
water or steam, and whose rates of charges for goods or services
have been established or approved by a federal, state or local
government or governmental agency. 'Public utility' does not
include a governmental or business entity that owns or operates
any plant, equipment, property, franchise or license for the
transportation of goods or services, including but not limited to
motor, bus, air, rail or street rail. - }
Enrolled House Bill 2139 (HB 2139-A) Page 3
{ - (f) Death certificates recorded under ORS 205.130 and
decrees of distribution filed in connection with an estate
proceeding. - }
{ - (g) Plats or vacations of plats recorded under ORS 92.100
or 271.230. - }
{ - (h) Earnest money, preliminary sales agreement, options,
rights of first refusal, profit a prendre and interests in
timber. - }
{ - (3) Except as provided under subsection (2) of this
section, Subsection (1) of this section does apply to the
recording or filing of the following: - }
{ - (a) Instruments conveying an interest in real property
required to be recorded in the records of deeds. - }
{ - (b) Instruments contracting to convey title to any real
property, or memorandum thereof. - }
{ - (c) An instrument creating a license, easement, a
leasehold interest, an oil, gas or other mineral estate. - }
{ - (d) A certified copy of a deed or patent issued in
accordance with ORS 93.230. - }
{ - (e) An assignment of sheriff's certificate of sale of
real property on execution or mortgage foreclosure as described
in ORS 93.530. - }
{ - (f) Instruments filed or recorded under the following, if
they create or convey an interest in real property as described
under paragraphs (a) to (e) of this subsection: ORS 93.730,
93.760, or 93.770. - }
{ - (g) Instruments described under paragraph (a) to (f) of
this subsection executed by a personal representative or any
decree of distribution vesting title to real property filed under
ORS 116.223. - }
{ - (4) The Department of Revenue may adopt rules consistent
with subsections (1) to (3) of this section that further describe
the instruments for which the additional fee charged under
subsection (1) of this section for recording and filing shall be
charged and collected. - }
{ - (5) - } { + (3) + } Of the amounts charged and
collected under this section { - , five percent shall be charged
and collected for the benefit of the county. The remaining 95
percent shall be deposited and credited - } { + :
(a) The recording or filing fee charged and collected under
subsection (1)(a) of this section shall be deposited and credited
to the Oregon Land Information System Fund established under
section 7 of this 1999 Act; and
(b) Of the recording or filing fee charged and collected under
subsection (1)(b) of this section, five percent shall be credited
for the benefit of the county and 95 percent shall be deposited
and credited + } to the County Assessment and Taxation Fund
created under section 7 { + , chapter 796, Oregon Laws 1989 + }
{ - of this 1989 Act - } .
SECTION 4. Section 23, chapter 796, Oregon Laws 1989, as
amended by section 6, chapter 782, Oregon Laws 1997, is amended
to read:
{ + Sec. 23. + } Section 15, chapter 796, Oregon Laws 1989,
applies to instruments filed or recorded on or after January 1,
1990 { - , and before July 1, 2000 - } .
SECTION 5. { + The amendments to section 15, chapter 796,
Oregon Laws 1989, by section 3 of this 1999 Act apply to
instruments recorded or filed on or after January 1, 2000. + }
SECTION 6. ORS 306.815 is amended to read:
Enrolled House Bill 2139 (HB 2139-A) Page 4
306.815. (1) A city, county, district or other political
subdivision or municipal corporation of this state shall not
impose, by ordinance or other law, a tax or fee upon the transfer
of a fee estate in real property, or measured by the
consideration paid or received upon transfer of a fee estate in
real property.
(2) A tax or fee upon the transfer of a fee estate in real
property does not include any fee or charge that becomes due or
payable at the time of transfer of a fee estate in real property,
unless that fee or charge is imposed upon the right, privilege or
act of transferring title to real property.
(3) Subsection (1) of this section does not apply to any fee
established under ORS 203.148.
(4) Subsection (1) of this section does not apply to any tax if
the ordinance or other law imposing the tax is in effect and
operative on March 31, 1997.
(5) Subsection (1) of this section does not apply to any tax
{ - if the ordinance or other law imposing the tax first
becomes effective or operative on or after July 1, 2000 - } { +
or fee that is imposed upon the transfer of a fee estate in real
property if the fee that is imposed under section 15, chapter
796, Oregon Laws 1989, for the recording or filing of the
instrument conveying the real property being transferred is less
than $11 + }.
SECTION 7. { + (1) The Oregon Land Information System Fund is
created, separate and distinct from the General Fund.
(2) Moneys in the Oregon Land Information System Fund are
continuously appropriated to the Department of Revenue for the
purpose of funding a base map system to be used in administering
the ad valorem property tax system. + }
SECTION 8. { + (1) The Department of Revenue shall develop a
base map system to facilitate and improve the administration of
the ad valorem property tax system.
(2) In developing the base map system, the department shall be
advised by an advisory committee that is hereby created and that
shall be known as the Oregon Land Information System Advisory
Committee. The advisory committee shall advise the department
concerning the administrative and public needs related to the
development of the base map system.
(3) The advisory committee shall consist of individuals
appointed to the committee by the Director of the Department of
Revenue. + }
SECTION 9. { + (1) The Department of Revenue, in consultation
with the county governing bodies and the county assessors of this
state, shall conduct a study of the appropriate level of funding
for property assessment and taxation functions, and funding
sources for property tax administration. In addition to a general
review of the appropriate level of funding for property
assessment and taxation functions, the study shall consider
whether the level of funding in effect following enactment of
this 1999 Act:
(a) Promotes stable tax administration and the development of
high quality property appraisal data and mapping;
(b) Is sufficient to allow county assessors and the department
to meet the service expectations of private sector users of
property appraisal data and mapping; and
(c) Results in an appropriate sharing of costs between public
and private sector users of property appraisal data and mapping.
(2) The study shall also consider various means to improve cost
efficiency in the property assessment process including, but not
Enrolled House Bill 2139 (HB 2139-A) Page 5
limited to, consideration of the extent to which efficiency is
improved through department assessment of property instead of
county assessment of property.
(3) The department shall report the findings of the study to
those interim committees of the Seventy-second Legislative
Assembly having jurisdiction over property tax matters no later
than December 31, 2004. + }
SECTION 10. { + ORS 311.500 is repealed on January 1,
2000. + }
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Passed by House March 30, 1999
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate June 7, 1999
...........................................................
President of Senate
Enrolled House Bill 2139 (HB 2139-A) Page 6
Received by Governor:
......M.,............., 1999
Approved:
......M.,............., 1999
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 1999
...........................................................
Secretary of State
Enrolled House Bill 2139 (HB 2139-A) Page 7