Bill Text: OR HB2477 | 2011 | Regular Session | Introduced

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Bill Title: Relating to taxation; prescribing an effective date.

Spectrum: Unknown

Status: (Failed) 2011-06-30 - In committee upon adjournment. [HB2477 Detail]

Download: Oregon-2011-HB2477-Introduced.html

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     76th OREGON LEGISLATIVE ASSEMBLY--2011 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 1297

                         House Bill 2477

Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of House Interim Committee on
  Consumer Protection and Government Accountability for
  Government Efficiency Task Force)

                             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.

  Modifies provisions relating to mailing, notice and publication
in certain tax statutes.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to taxation; amending ORS 308.225, 308.290, 308.580,
  308.582, 308A.327, 308A.374, 309.025, 311.223, 311.815 and
  321.219; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 308.225, as amended by section 1, chapter 29,
Oregon Laws 2010, is amended to read:
  308.225. (1) In preparing the assessment roll in any year, a
county assessor shall disregard changes or proposed changes
described in subsections (3), (4) and (5) of this section in the
boundary lines of any taxing district levying ad valorem property
taxes if the description and map showing changes or proposed
changes are not filed in final approved form, in accordance with
and at the time required by subsection (2) of this section.
  (2)(a) If a boundary change is made or proposed, the person,
governing body, officer, administrative agency or court that is
or will be responsible for determining whether the boundary
change is final shall file with the county assessor and the
Department of Revenue the legal description of the change or
proposed change and an accurate map showing the change or
proposed change in final approved form, on or before March 31 of
the assessment year to which the boundary change applies.
  (b)(A) Except as otherwise provided in subparagraph (B) of this
paragraph, the legal description of the boundary change must
consist of a series of courses in which the first course starts
at a point of beginning and the final course ends at the point of
beginning. Each course must be identified by bearings and
distances and, when available, refer to deed lines, deed corners
and other monuments, or, in lieu of bearings and distances, be
identified by reference to:
  (i) Township, range, section or section subdivision lines of
the United States Public Land Survey System.
  (ii) Survey center line or right of way lines of public roads,
streets or highways.
  (iii) Ordinary high water or ordinary low water of tidal lands.
  (iv) Right of way lines of railroads.
  (v) Any line identified on the plat of any recorded subdivision
defined in ORS 92.010.
  (vi) Donation land claims.
  (vii) Line of ordinary high water and line of ordinary low
water of rivers and streams, as defined in ORS 274.005, or the
thread of rivers and streams.
  (B) In lieu of the requirements of subparagraph (A) of this
paragraph, boundary change areas conforming to areas of the
United States Public Land Survey System may be described by
township, section, quarter-section or quarter-quarter section, or
if the areas conform to subdivision lots and blocks, may be
described by lot and block description.
  (c) The county assessor or the department shall provide a map
to the person, body, officer or agency making the filing within
14 days after the filing body notifies the assessor and
department that a boundary change is being proposed. Upon
receipt, the filing body shall accurately enter the boundary line
on the map.
  (d) The description and map must be filed in final approved
form on or before March 31 of the assessment year to which the
boundary change applies. Proposed changes must be certified to
the county assessor and the department in the same manner as
changes.  If the taxing district is located in more than one
county, the description and map shall be filed with the assessor
in each county and with the department within the time provided
in this subsection.
  (3) For purposes of this section, boundary change means the
change that occurs in the boundaries of a district by reason of:
  (a) The formation of a new district;
  (b) The consolidation or merger of two or more districts or
parts thereof;
  (c) The annexation of territory by a district;
  (d) The withdrawal of territory from a district; or
  (e) The dissolution of a district.
  (4) For purposes of this section, the establishment of tax
zones within a district constitutes a boundary change.
  (5) For purposes of this section, a proposed change means a
boundary change that has not become final or effective on or
before March 31 and that:
  (a) Is certain to become final or effective before July 1 of
the same year; or
  (b) Is subject to voter approval in an election held before
July 1 of the same year and that becomes final or effective
before July 1 of the same year.
  (6) Each description and map filed under subsection (2) of this
section shall be submitted to the Department of Revenue and
approved or disapproved within 30 days of receipt.
  (7) Within five days of its determination, the Department of
Revenue shall   { - mail to each county assessor with whom a
filing has been made and to the filing body - }   { + provide + }
notice of its approval or disapproval under subsection (6) of
this section  { + to each county assessor with whom a filing has
been made and to the filing body + }.  If  { + the description or
map is + } disapproved, the department shall explain what steps
must be taken to correct the description or map, and shall
cooperate with the filing body in helping it meet the
requirements of this section, and whenever possible, the filing
deadline of March 31. Corrected descriptions and maps must then
be resubmitted to the department, and approved, and filed with
the assessor or assessors.
  (8) The filing of the description and map under this section is
for assessment and taxation purposes only and does not affect or
relate to filing for any other purpose.

  SECTION 2. ORS 308.290, as amended by section 3, chapter 69,
Oregon Laws 2010, is amended to read:
  308.290. (1)(a) Except as provided in paragraph (b) of this
subsection, every person and the managing agent or officer of any
business, firm, corporation or association owning, or having in
possession or under control taxable personal property shall make
a return of the property for ad valorem tax purposes to the
assessor of the county in which the property has its situs for
taxation. As between a mortgagor and mortgagee or a lessor and
lessee, however, the actual owner and the person in possession
may agree between them as to who shall make the return and pay
the tax, and the election shall be followed by the person in
possession of the roll who has notice of the election. Upon the
failure of either party to file a personal property tax return on
or before March 1 of any year, both parties shall be jointly and
severally subject to the provisions of ORS 308.296.
  (b) Paragraph (a) of this subsection does not apply to personal
property exempt from taxation under ORS 307.162.
  (2) Every person and the managing agent or officer of any
business, firm, corporation or association owning or in
possession of taxable real property shall make a return of the
property for ad valorem tax purposes when so requested by the
assessor of the county in which the property is situated.
  (3)(a) Each return of personal property shall contain a full
listing of the property and a statement of its real market value,
including a separate listing of those items claimed to be exempt
as imports or exports. Each statement shall contain a listing of
the additions or retirements made since the prior January 1,
indicating the book cost and the date of acquisition or
retirement. Each return shall contain the name, assumed business
name, if any, and address of the owner of the personal property
and, if it is a partnership, the name and address of each general
partner or, if it is a corporation, the name and address of its
registered agent.
  (b) Each return of real property shall contain a full listing
of the several items or parts of the property specified by the
county assessor and a statement exhibiting their real market
value. Each return shall contain a listing of the additions and
retirements made during the year indicating the book cost, book
value of the additions and retirements or the appraised real
market value of retirements as specified in the return by the
assessor.
  (c) There shall be annexed to each return the affidavit or
affirmation of the person making the return that the statements
contained in the return are true. All returns shall be in a form
that the county assessor, with the approval of the Department of
Revenue, may prescribe.   { - Prior to December 31 preceding the
assessment year, the department or assessor shall cause blank
forms for the returns to be prepared and distributed by mail, but
failure to receive or secure the form does not relieve the
person, managing agent or officer from the obligation of making
any return required by this section. - }
  (4) All returns shall be filed on or before March 1 of each
year, but the county assessor or the Department of Revenue may
grant an extension of time to April 15 within which to file the
return as provided by subsection (6), (7) or (8) of this section.
  (5)(a) In lieu of the returns required under subsection (1)(a)
or (2) of this section, every person and the managing agent or
officer of any business, firm, corporation or association owning
or having in possession or under control taxable real and
personal property that is either principal industrial property or
secondary industrial property as defined in ORS 306.126 (1) and
is appraised by the Department of Revenue shall file a combined
return of the real and personal property with the department.
  (b) The contents and form of the return shall be as prescribed
by rule of the department. Any form shall comply with ORS
308.297. Notwithstanding ORS 308.875, a manufactured structure
that is a part of an industrial property shall be included in a
combined return.
  (c) In order that the county assessor may comply with ORS
308.295, the department shall provide a list to the assessor of
all combined returns that are required to be filed with the
department under this subsection but that were not filed on or
before the due date or within the time allowed by an extension.
  (d) If the department has delegated appraisal of the property
to the county assessor under ORS 306.126 (3), the department
shall notify the person otherwise required to file the combined
return under this subsection as soon as practicable after the
delegation that the combined return is required to be filed with
the assessor.
  (e) Notwithstanding subsection (2) of this section, a combined
return of real and personal property that is industrial property
appraised by the department shall be filed with the department on
or before March 1 of the year.
  (6)(a) Any person required to file a return under subsection
(5) of this section may apply to the Department of Revenue for an
extension of time to April 15, within which to file the return.
  (b) Extensions granted under this subsection may be based on a
finding by the department that:
  (A) Good or sufficient cause exists for granting an extension
for the property tax year of the return; or
  (B) Granting an extension enhances the accuracy of the filing
by the taxpayer and long-term voluntary compliance. An extension
granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the
extension or the department revokes the extension.
  (c) An extension granted under this subsection shall apply to
returns required to be filed under subsection (5) of this section
with either the county assessor or the department.
  (d) The department shall notify assessors in affected counties
when the department grants extensions under this subsection.
  (7)(a) Except as provided in subsection (6) of this section,
any person required to file a return with the county assessor
under this section may apply to the assessor for an extension of
time to April 15 within which to file the return.
  (b) Extensions granted under this subsection may be based on a
finding by the assessor that:
  (A) Good or sufficient cause exists for granting an extension
for the property tax year of the return; or
  (B) Granting an extension enhances the accuracy of the filing
by the taxpayer and long-term voluntary compliance. An extension
granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the
extension or the assessor revokes the extension.
  (8)(a) Any person required to file returns in more than one
county may apply to the Department of Revenue for an extension of
time to April 15 within which to file the returns. The department
may grant extensions to a person required to file returns in more
than one county.
  (b) Extensions granted under this subsection may be based on a
finding by the department that:
  (A) Good or sufficient cause exists for granting an extension
for the property tax year of the return; or
  (B) Granting an extension enhances the accuracy of the filing
by the taxpayer and long-term voluntary compliance. An extension
granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the
extension or the department revokes the extension.
  (c) Whenever the department grants an extension to a person
required to file returns in more than one county, the department
shall notify the assessors in the counties affected by the
extensions.
  (9) The Department of Revenue shall, by rule, establish
procedures and criteria for granting, denying or revoking
extensions under this section after consultation with an advisory
committee selected by the department that represents the
interests of county assessors and affected taxpayers.
  (10) A return is not in any respect controlling on the county
assessor or on the Department of Revenue in the assessment of any
property. On any failure to file the required return, the
property shall be listed and assessed from the best information
obtainable from other sources.
  (11)(a) All returns filed under the provisions of this section
and ORS 308.525 and 308.810 are confidential records of the
Department of Revenue or the county assessor's office in which
the returns are filed or of the office to which the returns are
forwarded under paragraph (b) of this subsection.
  (b) The assessor or the department may forward any return
received in error to the department or the county official
responsible for appraising the property described in the return.
  (c) Notwithstanding paragraph (a) of this subsection, a return
described in paragraph (a) of this subsection may be disclosed
to:
  (A) The Department of Revenue or its representative;
  (B) The representatives of the Secretary of State or to an
accountant engaged by a county under ORS 297.405 to 297.555 for
the purpose of auditing the county's personal property tax
assessment roll (including adjustments to returns made by the
Department of Revenue);
  (C) The county assessor, the county tax collector, the
assessor's representative or the tax collector's representative
for the purpose of:
  (i) Collecting delinquent real or personal property taxes; or
  (ii) Correctly reflecting on the tax roll information reported
on returns filed by a business operating in more than one county
or transferring property between counties in this state during
the tax year;
  (D) Any reviewing authority to the extent the return being
disclosed relates to an appeal brought by a taxpayer;
  (E) The Division of Child Support of the Department of Justice
or a district attorney to the extent the return being disclosed
relates to a case for which the Division of Child Support or the
district attorney is providing support enforcement services under
ORS 25.080; or
  (F) The Legislative Revenue Officer for the purpose of
preparation of reports, estimates and analyses required by ORS
173.800 to 173.850.
  (d) Notwithstanding paragraph (a) of this subsection:
  (A) The Department of Revenue may exchange property tax
information with the authorized agents of the federal government
and the several states on a reciprocal basis, or with county
assessors, county tax collectors or authorized representatives of
assessors or tax collectors.
  (B) Information regarding the valuation of leased property
reported on a property return filed by a lessor under this
section may be disclosed to the lessee or other person in
possession of the property. Information regarding the valuation
of leased property reported on a property return filed by a
lessee under this section may be disclosed to the lessor of the
property.
  (12) If the assessed value of any personal property in
possession of a lessee is less than the maximum amount of the
assessed value of taxable personal property for which ad valorem
property taxes may be canceled under ORS 308.250 (2)(a), the
person in possession of the roll may disregard an election made
under subsection (1)(a) of this section and assess the owner or
lessor of the property.

  SECTION 3. ORS 308.290, as amended by sections 3 and 4, chapter
69, Oregon Laws 2010, is amended to read:
  308.290. (1)(a) Except as provided in paragraph (b) of this
subsection, every person and the managing agent or officer of any
business, firm, corporation or association owning, or having in
possession or under control taxable personal property shall make
a return of the property for ad valorem tax purposes to the
assessor of the county in which the property has its situs for
taxation. As between a mortgagor and mortgagee or a lessor and
lessee, however, the actual owner and the person in possession
may agree between them as to who shall make the return and pay
the tax, and the election shall be followed by the person in
possession of the roll who has notice of the election. Upon the
failure of either party to file a personal property tax return on
or before March 1 of any year, both parties shall be jointly and
severally subject to the provisions of ORS 308.296.
  (b) Paragraph (a) of this subsection does not apply to personal
property exempt from taxation under ORS 307.162.
  (2) Every person and the managing agent or officer of any
business, firm, corporation or association owning or in
possession of taxable real property shall make a return of the
property for ad valorem tax purposes when so requested by the
assessor of the county in which the property is situated.
  (3)(a) Each return of personal property shall contain a full
listing of the property and a statement of its real market value,
including a separate listing of those items claimed to be exempt
as imports or exports. Each statement shall contain a listing of
the additions or retirements made since the prior January 1,
indicating the book cost and the date of acquisition or
retirement. Each return shall contain the name, assumed business
name, if any, and address of the owner of the personal property
and, if it is a partnership, the name and address of each general
partner or, if it is a corporation, the name and address of its
registered agent.
  (b) Each return of real property shall contain a full listing
of the several items or parts of the property specified by the
county assessor and a statement exhibiting their real market
value. Each return shall contain a listing of the additions and
retirements made during the year indicating the book cost, book
value of the additions and retirements or the appraised real
market value of retirements as specified in the return by the
assessor.
  (c) There shall be annexed to each return the affidavit or
affirmation of the person making the return that the statements
contained in the return are true. All returns shall be in a form
that the county assessor, with the approval of the Department of
Revenue, may prescribe.   { - Prior to December 31 preceding the
assessment year, the department or assessor shall cause blank
forms for the returns to be prepared and distributed by mail, but
failure to receive or secure the form does not relieve the
person, managing agent or officer from the obligation of making
any return required by this section. - }
  (4) All returns shall be filed on or before March 1 of each
year, but the county assessor or the Department of Revenue may
grant an extension of time to April 15 within which to file the
return as provided by subsection (6), (7) or (8) of this section.
  (5)(a) In lieu of the returns required under subsection (1)(a)
or (2) of this section, every person and the managing agent or
officer of any business, firm, corporation or association owning
or having in possession or under control taxable real and
personal property that is either principal industrial property or
secondary industrial property as defined in ORS 306.126 (1) and
is appraised by the Department of Revenue shall file a combined
return of the real and personal property with the department.
  (b) The contents and form of the return shall be as prescribed
by rule of the department. Any form shall comply with ORS
308.297. Notwithstanding ORS 308.875, a manufactured structure
that is a part of an industrial property shall be included in a
combined return.
  (c) In order that the county assessor may comply with ORS
308.295, the department shall provide a list to the assessor of
all combined returns that are required to be filed with the
department under this subsection but that were not filed on or
before the due date or within the time allowed by an extension.
  (d) If the department has delegated appraisal of the property
to the county assessor under ORS 306.126 (3), the department
shall notify the person otherwise required to file the combined
return under this subsection as soon as practicable after the
delegation that the combined return is required to be filed with
the assessor.
  (e) Notwithstanding subsection (2) of this section, a combined
return of real and personal property that is industrial property
appraised by the department shall be filed with the department on
or before March 1 of the year.
  (6)(a) Any person required to file a return under subsection
(5) of this section may apply to the Department of Revenue for an
extension of time to April 15, within which to file the return.
  (b) Extensions granted under this subsection may be based on a
finding by the department that:
  (A) Good or sufficient cause exists for granting an extension
for the property tax year of the return; or
  (B) Granting an extension enhances the accuracy of the filing
by the taxpayer and long-term voluntary compliance. An extension
granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the
extension or the department revokes the extension.
  (c) An extension granted under this subsection shall apply to
returns required to be filed under subsection (5) of this section
with either the county assessor or the department.
  (d) The department shall notify assessors in affected counties
when the department grants extensions under this subsection.
  (7)(a) Except as provided in subsection (6) of this section,
any person required to file a return with the county assessor
under this section may apply to the assessor for an extension of
time to April 15 within which to file the return.
  (b) Extensions granted under this subsection may be based on a
finding by the assessor that:
  (A) Good or sufficient cause exists for granting an extension
for the property tax year of the return; or
  (B) Granting an extension enhances the accuracy of the filing
by the taxpayer and long-term voluntary compliance. An extension
granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the
extension or the assessor revokes the extension.
  (8)(a) Any person required to file returns in more than one
county may apply to the Department of Revenue for an extension of
time to April 15 within which to file the returns. The department
may grant extensions to a person required to file returns in more
than one county.
  (b) Extensions granted under this subsection may be based on a
finding by the department that:
  (A) Good or sufficient cause exists for granting an extension
for the property tax year of the return; or
  (B) Granting an extension enhances the accuracy of the filing
by the taxpayer and long-term voluntary compliance. An extension
granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the
extension or the department revokes the extension.
  (c) Whenever the department grants an extension to a person
required to file returns in more than one county, the department
shall notify the assessors in the counties affected by the
extensions.
  (9) The Department of Revenue shall, by rule, establish
procedures and criteria for granting, denying or revoking
extensions under this section after consultation with an advisory
committee selected by the department that represents the
interests of county assessors and affected taxpayers.
  (10) A return is not in any respect controlling on the county
assessor or on the Department of Revenue in the assessment of any
property. On any failure to file the required return, the
property shall be listed and assessed from the best information
obtainable from other sources.
  (11)(a) All returns filed under the provisions of this section
and ORS 308.525 and 308.810 are confidential records of the
Department of Revenue or the county assessor's office in which
the returns are filed or of the office to which the returns are
forwarded under paragraph (b) of this subsection.
  (b) The assessor or the department may forward any return
received in error to the department or the county official
responsible for appraising the property described in the return.
  (c) Notwithstanding paragraph (a) of this subsection, a return
described in paragraph (a) of this subsection may be disclosed
to:
  (A) The Department of Revenue or its representative;
  (B) The representatives of the Secretary of State or to an
accountant engaged by a county under ORS 297.405 to 297.555 for
the purpose of auditing the county's personal property tax
assessment roll (including adjustments to returns made by the
Department of Revenue);
  (C) The county assessor, the county tax collector, the
assessor's representative or the tax collector's representative
for the purpose of:
  (i) Collecting delinquent real or personal property taxes; or
  (ii) Correctly reflecting on the tax roll information reported
on returns filed by a business operating in more than one county
or transferring property between counties in this state during
the tax year;
  (D) Any reviewing authority to the extent the return being
disclosed relates to an appeal brought by a taxpayer;
  (E) The Division of Child Support of the Department of Justice
or a district attorney to the extent the return being disclosed
relates to a case for which the Division of Child Support or the
district attorney is providing support enforcement services under
ORS 25.080; or
  (F) The Legislative Revenue Officer for the purpose of
preparation of reports, estimates and analyses required by ORS
173.800 to 173.850.
  (d) Notwithstanding paragraph (a) of this subsection:
  (A) The Department of Revenue may exchange property tax
information with the authorized agents of the federal government
and the several states on a reciprocal basis, or with county
assessors, county tax collectors or authorized representatives of
assessors or tax collectors.
  (B) Information regarding the valuation of leased property
reported on a property return filed by a lessor under this
section may be disclosed to the lessee or other person in
possession of the property. Information regarding the valuation
of leased property reported on a property return filed by a
lessee under this section may be disclosed to the lessor of the
property.
  (12) If the assessed value of any personal property in
possession of a lessee is less than the maximum amount of the
assessed value of taxable personal property for which ad valorem
property taxes may be canceled under ORS 308.250, the person in
possession of the roll may disregard an election made under
subsection (1)(a) of this section and assess the owner or lessor
of the property.
  SECTION 4. ORS 308.580 is amended to read:
  308.580. (1)  { + Beginning on June 15 of the assessment
year, + } the Department of Revenue shall   { - give public
notice by publication at least once a week for three successive
weeks in a newspaper printed at the state capital, setting forth
that on June 15 of the assessment year the department shall - } :
  (a) Publicly examine and review the tentative assessment roll
made by the department;
  (b) Correct all errors in valuation, description, quantity and
quality of property assessable by the department under ORS
308.505 to 308.665; and
  (c) Correct all errors in the apportionment to counties of the
assessments made by the department under ORS 308.505 to 308.665.
  (2) Interested persons and companies may appear at   { - the
time and place given in the notice. Proof of the notice may be
made by affidavit as provided by law and filed with the Director
of the Department of Revenue on or before the day on which the
department begins its examination and review - }  { +  the public
examination and review required under subsection (1) of this
section + }.
  SECTION 5. ORS 308.582 is amended to read:
  308.582.   { - (1) In addition to the notice made by
publication under ORS 308.580, - }  The Department of Revenue
shall mail a notice to each person or company assessed under ORS
308.505 to 308.665 that states the amount the department intends
to place on the assessment roll as the assessment of the property
of the person or company that is assessable under ORS 308.505 to
308.665. The department shall mail the notice of tentative
assessment no later than May 25 of the assessment year.
  (2) The notice shall be mailed to the last-known address of the
person or company.
  (3) A failure by the department to properly give the notice
required by this section does not invalidate any assessment made
by the department.
  (4) On and after the date that notice is mailed under this
section and before the date of completion of the review of the
roll, the department shall make the tentative assessment roll and
the apportionment of the assessments to counties available for
inspection by a person or company receiving notice under this
section.
  SECTION 6. ORS 308A.327 is amended to read:
  308A.327. The assessor shall at all times be authorized to
demand   { - and receive reports by registered or certified - }
 { +  in writing, by first class + } mail { + , and to receive
reports + } from owners of land classified under ORS 308A.300 to
308A.330 as to the use of the   { - same - }  { +  land + }. If
the owner   { - shall fail, after 90 days' notice in writing by
certified mail to comply with such demand - }  { +  fails to
comply within 90 days after receipt of the demand + }, the
assessor may immediately withdraw the land from classification
 { - , - }  { + . Upon withdrawal of the land from
classification, the assessor shall + } give written notice to the
granting authority of the withdrawal  { - , - } and apply the
penalties provided in ORS 308A.318 and 308A.321.
  SECTION 7. ORS 308A.374 is amended to read:
  308A.374. (1) The assessor shall at all times be authorized to
demand { +  in writing, by first class mail, + } and  { + to + }
receive reports
  { - by registered or certified mail - }  from owners of land
designated as riparian under ORS 308A.350 to 308A.383 as to the
use of the
  { - same - }  { +  land + }. If the owner fails  { - , after 90
days' notice in writing by certified mail to comply with such - }
 { + to comply within 90 days after receipt of the + } demand,
the assessor shall give written notice to the State Department of
Fish and Wildlife and to the landowner of the assessor's
intention to withdraw the land from designation and apply the
payments and penalties provided in ORS 308A.368 not less than 30
days prior to automatic withdrawal of the riparian land from
designation. If, prior to the expiration of the 30-day period,
the landowner fails to file the requested report, the assessor
immediately shall withdraw the land from designation and apply
the payments and penalties provided in ORS 308A.368.
  (2) If the assessor has reason to believe that land designated
as riparian land no longer qualifies for designation and special
assessment, the assessor shall request the State Department of
Fish and Wildlife to determine if the land continues to qualify.
The request shall be in writing. Upon receipt of the request, the
State Department of Fish and Wildlife shall inspect the property
and may take whatever steps are necessary to determine if the
land continues to qualify for special assessment.  The State
Department of Fish and Wildlife shall notify the assessor of the
determination made pursuant to the request of the assessor within
120 days after the request is received. A determination by the
State Department of Fish and Wildlife that the property no longer
qualifies shall constitute a discovery described in ORS 308A.368
(2).
  SECTION 8. ORS 309.025 is amended to read:
  309.025. (1) Before the date the board of property tax appeals
convenes, the clerk of the board shall give public notice that
the board will meet at a specified time and place to hear the
appeals specified in ORS 309.026.
  (2)(a) The notice provided under this section shall be given
  { - by three weekly publications in a newspaper of general
circulation in the county or, if there is no newspaper of general
circulation, then - }  by posting notices in six conspicuous
places in the county.
  (b) Proof of notice shall be made  { - . If the notice is
published in a newspaper, proof thereof shall be made by
affidavit as provided by law, filed in the office of the county
clerk on or before the day on which the board is to convene. If
the notice is posted, proof of notice shall be made - }  by
 { - the - }  affidavit of the clerk of the board, setting out
the time, manner and place of posting the notices  { - ,
similarly - }  { + . The affidavit must be + } filed in the
office of the county clerk { +  on or before the day on which the
board convenes + }.
  (3) Persons interested   { - shall - }   { + may + } appear at
the time and place appointed in the notice.
  SECTION 9. ORS 311.223 is amended to read:
  311.223. (1) If the person or party notified as provided in ORS
311.219 does not appear or if the person or party appears and
fails to show   { - any - }  good and sufficient cause why the
assessment shall not be made, the assessor shall proceed to
correct the assessment or tax roll or rolls from which the
property was omitted. The assessor shall add the property
 { - thereto - }  { +  to the tax roll or rolls + }, with the
proper valuation, and extend   { - thereon - }   { + on the tax
roll or rolls + } taxes at the consolidated rate under ORS
310.147 that is applicable in the code area in which the property
was located for each year as to which it was omitted. To carry
out the correction of a tax roll or rolls the assessor shall send
a written statement to the tax collector instructing the tax
collector to make the necessary changes on the tax roll. The
statement shall contain all of the information needed by the tax
collector to make the changes in the roll and it shall be dated
and signed by the assessor or the deputy of the assessor. The tax
collector shall then correct the tax roll.
  (2) Immediately after the assessor corrects the assessment or
tax roll { + , + } the assessor shall file in the office of the
assessor a statement of the facts or evidence on which the
assessor based the correction and notify the taxpayer by written
notice, sent by
  { - certified - }   { + first class + } mail to the taxpayer's
last-known address, of:
  (a) The date and amount of the correction;
  (b) If a penalty for failing to timely file a real, combined or
personal property return as required by ORS 308.290 is being
imposed under ORS 308.295 or 308.296, the amount of the penalty;
  (c) An explanation of the collection procedures applicable to
the corrected amount, or applicable to the penalty; and
  (d) An explanation of the taxpayer's right to appeal under
subsection (4) of this section and the procedures for making the
appeal.
  (3) To enable the assessor to comply with this section, the
assessor is invested with all the powers of the county clerk
under the law in force during the years for which correction may
be made under ORS 311.216 to 311.232 and thereafter.
  (4) Any person aggrieved by an assessment made under ORS
311.216 to 311.232 may appeal to the tax court within 90 days
after the correction of the roll as provided in ORS 305.280 and
305.560. If a penalty under ORS 308.295 or 308.296 is imposed for
failing to timely file a real, combined or personal property
return with respect to the assessment under ORS 311.216 to
311.232, the imposition of the penalty may be appealed to the tax
court. The appeal of the penalty must be brought within the same
period of time as an assessment under ORS 311.216 to 311.232 may
be appealed to the tax court. An appeal of the value assigned
under this section, or of any penalty described in subsection
(2)(b) of this section, may not be made to the board of property
tax appeals under ORS 309.100.
  SECTION 10. ORS 311.815 is amended to read:
  311.815. If a special tax to raise funds for a specified
purpose is levied in a school district, road district, irrigation
district or drainage district and the project or specific purpose
for which the tax is levied is thereafter definitely abandoned,
either wholly or in part, or the fund raised by the tax or any
portion thereof remains unexpended for a period of two years,
after the levy of the tax, the county court at the written
request of the directors of the district may, by resolution,
 { - after giving 10 days' previous notice by one publication
thereof in a newspaper of general circulation, published in the
county, - }  provide for the refunding of the tax or portion of
tax so remaining unexpended to the taxpayers who
 { - theretofore - }  paid the tax and for the cancellation of
the unpaid tax or   { - the like proportion thereof - }  { +
proportion of the tax + } that has become delinquent. The county
court shall take such action by resolution spread upon its
journal.  Repayment shall be made by orders drawn on the county
treasurer
  { - for the several amounts - }  and issued to the
 { - several - }  taxpayers shown by the tax records to have
originally made the payments.  Cancellation of unpaid taxes shall
be effected by noting the cancellation   { - thereof - }   { + of
the taxes + } on the tax records of the county.
  SECTION 11. ORS 321.219 is amended to read:
  321.219. (1) At any time following certification of the
specially assessed values under ORS 321.216 and before July 1 of
the tax year, five or more taxpayers owning in the aggregate not
less than five percent of the total forestland in a single land
market area may appeal any or all of the specially assessed
values so certified.
  (2) Appeals under this section shall be made to the Oregon Tax
Court by filing a joint petition with the tax court in the manner
provided for appeals from orders of the county boards of property
tax appeals. The petition shall designate one of the taxpayers as
the representative of all of the taxpayers, and all proceedings
before the tax court and any appeal from its determination shall

be conducted procedurally as though the designated representative
 { - was - }   { + were + } the only petitioner.
  (3) Notice of the appeal shall be made   { - in each county
having specially assessed values affected by the appeal in the
manner of personal service, certified mail on each taxpayer
affected, or publication made once a week for two consecutive
weeks in a newspaper of general circulation in the county - }
 { +  in the manner prescribed by the Department of Revenue by
rule + }. The notice shall designate the specially assessed
values appealed and include a statement of the provisions of
subsections (4) and (5) of this section.
  (4) Unless an appeal is resolved prior to September 15 of the
tax year and results in a change in a specially assessed value
that was certified under ORS 321.216, then notwithstanding the
appeal of a certified specially assessed value, the certified
specially assessed values shall be entered on the assessment and
tax roll for the year and the property taxes for the tax year
shall be imposed on those values.
  (5) If a decision by the tax court, or by the Oregon Supreme
Court following an appeal of a tax court decision:
  (a) Results in a decrease in a specially assessed value
certified under ORS 321.216, any refund of tax arising as a
result of the decision shall be made by reducing the tax imposed
on forestland affected by the decision in the first tax year
following the decision.
  (b) Results in an increase in a specially assessed value
certified under ORS 321.216, any additional taxes becoming due
shall be payable without interest if paid prior to the 16th day
of the month following the month in which the final order of the
court is issued. If the additional taxes are not paid within this
period, the additional taxes shall thereafter be considered
delinquent and shall bear interest at the rate provided in ORS
311.505.
  SECTION 12.  { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 session of the Seventy-sixth
Legislative Assembly adjourns sine die. + }
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