Bill Text: OR HB2359 | 2013 | Regular Session | Introduced

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Bill Title: Relating to property tax refunds; prescribing an effective date.

Sponsorship: Partisan Bill (Republican 4)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2359 Detail]

Download: Oregon-2013-HB2359-Introduced.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 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 1200

                         House Bill 2359

Sponsored by Representative THATCHER; Representatives BERGER,
  WEIDNER, Senator GEORGE (at the request of Mary Holtan Meyers)
  (Presession filed.)

                             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 as
introduced.

  Requires refund of amounts paid due to voluntary
disqualification of property from special assessment in certain
circumstances. Applies to property tax years beginning on or
after July 1, 2007.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to property tax refunds; and prescribing an effective
  date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Section 2 of this 2013 Act is added to and made
a part of ORS chapter 311. + }
  SECTION 2.  { + (1) The amounts described in subsection (2) of
this section shall be refunded as provided in ORS 311.806 if:
  (a) A taxpayer requested disqualification of the taxpayer's
property from special assessment in justifiable reliance on a
finding, recommendation, condition or other advice or requirement
contained in a written document issued by a county body stating
that disqualification was necessary;
  (b) It is discovered that the advice or requirement was in
error; and
  (c) The property otherwise qualifies for the special
assessment.
  (2) The amounts to be refunded are:
  (a) All additional property taxes paid by the taxpayer due to
the disqualification of the taxpayer's property; and
  (b) For all applicable property tax years, the excess of the
amount of property taxes paid by the taxpayer on the property
over the amount that would have been due had the property not
been disqualified from special assessment.
  (3) If property taxes described in subsection (2) of this
section have not been paid, the property taxes and any interest
on the property taxes are abated.
  (4) To receive a refund under this section, the taxpayer must
notify the county assessor in writing of the error within 90 days
of learning that the advice or requirement was in error. The
written notice must include enough information for the assessor
to determine the validity and amount of the refund claimed.

  (5)(a) The tax collector of the county in which property
described in subsection (1) of this section is located shall
notify the governing body of the county of any refund required
under this section.
  (b) Upon receipt of notice from the tax collector under
paragraph (a) of this subsection, the governing body shall cause
a refund of any amount described in subsection (2) of this
section that has been paid plus interest as provided in ORS
311.812 (3) to be made from the refund reserve account, if the
county has established a refund reserve account under ORS
311.807, or from the unsegregated tax collections account
described in ORS 311.385.
  (6) The county assessor and the tax collector shall make the
necessary corrections in the records of their offices. + }
  SECTION 3.  { + Section 2 of this 2013 Act applies to property
tax years beginning on or after July 1, 2007. + }
  SECTION 4.  { + (1) For property tax years beginning on or
after July 1, 2007, and before July 1, 2013, a taxpayer shall
receive a refund under section 2 of this 2013 Act if the taxpayer
notifies the county assessor in writing of an error described in
section 2 (1) of this 2013 Act within 90 days after the effective
date of this 2013 Act.
  (2) This section is repealed on January 2, 2015. + }
  SECTION 5.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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