Bill Text: OR HB2478 | 2011 | Regular Session | Enrolled
Bill Title: Relating to appeals of valuation of industrial property; and prescribing an effective date.
Sponsorship: Unknown
Status: (Passed) 2011-05-19 - Chapter 111, (2011 Laws): Effective date September 29, 2011. [HB2478 Detail]
Download: Oregon-2011-HB2478-Enrolled.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
Enrolled
House Bill 2478
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)
CHAPTER ................
AN ACT
Relating to appeals of valuation of industrial property; creating
new provisions; amending ORS 305.275, 305.403 and 309.100; and
prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 305.403 is amended to read:
305.403. (1) { - In the case of - } { + An appeal by + } a
taxpayer dissatisfied with the assessed or specially assessed
value of land or improvements of a principal or secondary
industrial property { - , the taxpayer may elect to proceed
directly to - } { + must be brought in + } the tax court.
{ - An appeal involving the assessed or specially assessed value
of both the land and improvements of a principal or secondary
industrial property must be brought together in the same forum,
whether the forum is the board of property tax appeals or the tax
court. - }
(2) { - Election shall be made - } { + An appeal under this
section is taken + } by filing a complaint with the tax court in
the manner { - as other complaints are filed - }
{ + prescribed + } under ORS 305.560 { - within the time
otherwise prescribed for filing an appeal to the board of
property tax appeals. An election under this subsection may not
be revoked and the taxpayer shall have no further right of appeal
to the county board of property tax appeals - } { + during the
period following the date the tax statements are mailed for the
current tax year and ending December 31 + }.
(3)(a) The complaint shall be entitled in the name of the
person filing the complaint as plaintiff, and the Department of
Revenue and the county assessor as defendants.
{ + (b) + } In answering and defending against the
allegations of the complaint:
(A) The department shall respond only to those allegations that
relate to the appraisal or assessment performed by the
department; and
(B) The county assessor shall respond only to those allegations
that relate to the appraisal or assessment performed by the
county assessor.
{ - (b) - } { + (c) + } The department and the county
assessor shall both remain parties to a proceeding described in
Enrolled House Bill 2478 (HB 2478-INTRO) Page 1
this subsection unless either party is dismissed by order of the
court.
(4) Service of the complaint upon the department and the county
assessor shall be accomplished by the clerk of the tax court
mailing a copy of the complaint to the Director of the Department
of Revenue and to the county assessor.
{ - (5) Upon an appeal directly to the tax court under this
section, the county board of property tax appeals shall dismiss
any appeal filed with the board involving the issue of assessed
value or specially assessed value for the same property for the
same tax year. - }
{ - (6) - } { + (5) + } As used in this section, 'principal
industrial property' and 'secondary industrial property' have the
meanings given the terms under ORS 306.126 and include those
properties appraised by the department for ad valorem property
tax purposes.
SECTION 2. ORS 309.100 is amended to read:
309.100. (1) { + Except as provided in ORS 305.403, + } the
owner or an owner of any taxable property or any person who holds
an interest in the property that obligates the person to pay
taxes imposed on the property, may petition the board of property
tax appeals for relief as authorized under ORS 309.026. As used
in this subsection, an interest that obligates the person to pay
taxes includes a contract, lease or other intervening
instrumentality.
(2) Petitions filed under this section shall be filed with the
clerk of the board during the period following the date the tax
statements are mailed for the current tax year and ending
December 31.
(3) Each petition shall:
(a) Be made in writing.
(b) State the facts and the grounds upon which the petition is
made.
(c) Be signed and verified by the oath of a person described in
subsection (1) or (4) of this section.
(d) State the address to which notice of the action of the
board shall be sent. The notice may be sent to a person described
in subsection (1) or (4) of this section.
(e) State if the petitioner or a representative desires to
appear at a hearing before the board.
(4)(a) The following persons may sign a petition and appear
before the board on behalf of a person described in subsection
(1) of this section:
(A) A relative, as defined by rule adopted by the Department of
Revenue, of an owner of the property.
(B) A person duly qualified to practice law or public
accountancy in this state.
(C) A legal guardian or conservator who is acting on behalf of
an owner of the property.
(D) A real estate broker or principal real estate broker
licensed under ORS 696.022.
(E) A state certified appraiser or a state licensed appraiser
under ORS 674.310 or a registered appraiser under ORS 308.010.
(F) The lessee of the property.
(G) An attorney-in-fact under a general power of attorney
executed by a principal who is an owner of the property.
(b) A petition signed by a person described in this subsection,
other than a legal guardian or conservator of a property owner,
an attorney-in-fact described in paragraph (a)(G) of this
subsection or a person duly qualified to practice law in this
Enrolled House Bill 2478 (HB 2478-INTRO) Page 2
state, shall include written authorization for the person to act
on behalf of the owner or other person described in subsection
(1) of this section. The authorization shall be signed by the
owner or other person described in subsection (1) of this
section.
(c) In the case of a petition signed by a legal guardian or
conservator, the board may request the guardian or conservator to
authenticate the guardianship or conservatorship.
(d) In the case of a petition signed by an attorney-in-fact
described in paragraph (a)(G) of this subsection, the petition
shall be accompanied by a copy of the general power of attorney.
(5) If the petitioner has requested a hearing before the board,
the board shall give such petitioner at least five days' written
notice of the time and place to appear. If the board denies any
petition upon the grounds that it does not meet the requirements
of subsection (3) of this section, it shall issue a written order
rejecting the petition and set forth in the order the reasons the
board considered the petition to be defective.
(6) Notwithstanding ORS 9.160 or 9.320, the owner or other
person described in subsection (1) of this section may appear and
represent himself or herself at the hearing before the board, or
may be represented at the hearing by any authorized person
described in subsection (4) of this section.
SECTION 3. ORS 305.275 is amended to read:
305.275. (1) Any person may appeal under this subsection to the
magistrate division of the Oregon Tax Court as provided in ORS
305.280 and 305.560, if all of the following criteria are met:
(a) The person must be aggrieved by and affected by an act,
omission, order or determination of:
(A) The Department of Revenue in its administration of the
revenue and tax laws of this state;
(B) A county board of property tax appeals other than an order
of the board;
(C) A county assessor or other county official, including but
not limited to the denial of a claim for exemption, the denial of
special assessment under a special assessment statute, or the
denial of a claim for cancellation of assessment; or
(D) A tax collector.
(b) The act, omission, order or determination must affect the
property of the person making the appeal or property for which
the person making the appeal holds an interest that obligates the
person to pay taxes imposed on the property. As used in this
paragraph, an interest that obligates the person to pay taxes
includes a contract, lease or other intervening instrumentality.
(c) There is no other statutory right of appeal for the
grievance.
(2) Except as otherwise provided by law, any person having a
statutory right of appeal under the revenue and tax laws of the
state may appeal to the tax court as provided in ORS 305.404 to
305.560.
(3) { - Subject to ORS 305.403, - } If a taxpayer may appeal
to the board of property tax appeals under ORS 309.100, then no
appeal
{ - shall - } { + may + } be allowed under this section. The
appeal under this section is from an order of the board as a
result of the appeal filed under ORS 309.100 or from an order of
the board that certain corrections, additions to or changes in
the roll be made.
Enrolled House Bill 2478 (HB 2478-INTRO) Page 3
(4) A county assessor who is aggrieved by an order of the
county board of property tax appeals may appeal from the order as
provided in this section, ORS 305.280 and 305.560.
SECTION 4. { + The amendments to ORS 305.275, 305.403 and
309.100 by sections 1 to 3 of this 2011 Act apply to appeals
filed for property tax years beginning on or after July 1,
2011. + }
SECTION 5. { + 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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Passed by House February 28, 2011
.............................................................
Ramona Kenady Line, Chief Clerk of House
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Passed by Senate May 10, 2011
.............................................................
Peter Courtney, President of Senate
Enrolled House Bill 2478 (HB 2478-INTRO) Page 4
Received by Governor:
......M.,............., 2011
Approved:
......M.,............., 2011
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2011
.............................................................
Kate Brown, Secretary of State
Enrolled House Bill 2478 (HB 2478-INTRO) Page 5
