Bill Text: OR HB2504 | 2013 | Regular Session | Introduced
Bill Title: Relating to property tax expenditures; prescribing an effective date.
Spectrum: Committee Bill
Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2504 Detail]
Download: Oregon-2013-HB2504-Introduced.html
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 2022
House Bill 2504
Introduced and printed pursuant to House Rule 12.00. Presession
filed (at the request of House Interim Committee on Revenue)
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.
Creates and adjusts sunset dates for certain property tax
expenditure programs. Repeals certain expired property tax
expenditure programs.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to property tax expenditures; creating new provisions;
amending ORS 307.050, 307.060, 307.100, 307.171, 307.518,
307.529, 307.535, 307.637, 308.236, 308.250 and 308.256 and
section 6, chapter 660, Oregon Laws 1985, section 2, chapter
256, Oregon Laws 2001, and section 4, chapter 656, Oregon Laws
2011; repealing ORS 307.111, 307.155, 307.182, 307.453,
307.455, 307.457, 307.459, 307.462 and 307.835; and prescribing
an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + ORS 307.145 applies to property tax years
beginning before July 1, 2016. + }
SECTION 2. { + ORS 307.195 applies to property tax years
beginning before July 1, 2016. + }
SECTION 3. { + ORS 307.160 applies to property tax years
beginning before July 1, 2016. + }
SECTION 4. { + ORS 307.147 applies to property tax years
beginning before July 1, 2016. + }
SECTION 5. { + ORS 307.330 applies to property tax years
beginning before July 1, 2016. + }
SECTION 6. ORS 308.250, as amended by section 2, chapter 69,
Oregon Laws 2010, is amended to read:
308.250. { - (1) - } All personal property not exempt from
ad valorem taxation or subject to special assessment shall be
valued at 100 percent of its real market value, as of January 1,
at 1:00 a.m. and shall be assessed at its assessed value
determined as provided in ORS 308.146.
{ - (2) If the total assessed value of all taxable personal
property required to be reported under ORS 308.290 in any county
of any taxpayer is less than $12,500 in any assessment year, the
county assessor shall cancel the ad valorem tax assessment for
that year. - }
{ - (3) In any assessment year or years following an
assessment year for which taxes are canceled under subsection (2)
of this section, the taxpayer may meet the requirements of ORS
308.290 by filing, within the time required or extended under ORS
308.290, a verified statement with the county assessor indicating
that the total assessed value of all taxable personal property of
the taxpayer required to be reported under ORS 308.290 in the
county is less than $12,500. The statement shall contain the name
and address of the taxpayer, the information needed to identify
the account and other pertinent information, but shall not be
required to contain a listing or value of property or property
additions or retirements. - }
{ - (4)(a) For each tax year beginning on or after July 1,
2003, the Department of Revenue shall recompute the maximum
amount of the assessed value of taxable personal property for
which ad valorem property taxes may be canceled under this
section. The computation shall be as follows: - }
{ - (A) Divide the average U.S. City Average Consumer Price
Index for the prior calendar year by the average U.S. City
Average Consumer Price Index for 2002. - }
{ - (B) Recompute the maximum amount of assessed value for
which taxes may be canceled by multiplying $12,500 by the
appropriate indexing factor determined as provided in
subparagraph (A) of this paragraph. - }
{ - (b) As used in this subsection, 'U.S. City Average
Consumer Price Index' means the U.S. City Average Consumer Price
Index for All Urban Consumers (All Items) as published by the
Bureau of Labor Statistics of the United States Department of
Labor. - }
{ - (c) If any change in the maximum amount of assessed value
determined under paragraph (a) of this subsection is not a
multiple of $500, the increase shall be rounded to the nearest
multiple of $500. - }
SECTION 7. { + The amendments to ORS 308.250 by section 6 of
this 2013 Act apply to tax years beginning on or after July 1,
2016. + }
SECTION 8. { + ORS 307.835 is repealed. + }
SECTION 9. { + ORS 307.120 applies to property tax years
beginning before July 1, 2016. + }
SECTION 10. { + ORS 307.111 is repealed. + }
SECTION 11. ORS 308.256 is amended to read:
308.256. (1) Watercraft of water transportation companies shall
be assessed as provided in ORS 308.505 to 308.665.
(2) Watercraft described in ORS 308.260 shall be assessed as
provided in ORS 308.260.
(3) The following watercraft shall be exempt from taxation:
(a) Watercraft not owned or operated by water transportation
companies, as described in ORS 308.515, and that are customarily
engaged in the transportation of persons or property for hire
wholly outside the boundaries of this state.
(b) Watercraft owned or operated by water transportation
companies, as described in ORS 308.515, and not assessed by the
Department of Revenue, that are customarily engaged in the
transportation of persons or property for hire wholly or in part
outside the boundaries of this state. The exemption under this
paragraph does not apply to watercraft that engage in the
transportation for hire of persons on offshore trips that
originate and terminate at the same port, and that have a valid
marine document issued by the United States Coast Guard or any
other federal agency that succeeds the United States Coast Guard
in the duty of issuing marine documents.
(c) The assessed value of the property of a water
transportation company, as described in ORS 308.515, that is not
subject to assessment by the Department of Revenue under the
provisions of ORS 308.550 (3).
(4)(a) Watercraft over 16 feet in length in the process of
original construction, or undergoing major remodeling,
renovation, conversion, reconversion or repairs on January 1 are
exempt from taxation. For the purposes of this subsection, the
term 'major ' shall include all remodeling, renovation,
conversion, reconversion or repairs to a watercraft in which the
expenditures for parts, materials, labor and accessorial services
exceed 10 percent of the market value of the watercraft
immediately prior to the remodeling, renovation, conversion,
reconversion or repairs.
(b) Watercraft subject to assessment by the Department of
Revenue under ORS 308.505 to 308.665 are exempt under paragraph
(a) of this subsection only if on or before the due date for
filing the statement described in ORS 308.520 for the year for
which exemption is claimed, the owner or operator files with the
department sufficient documentary evidence that the property
qualifies for the exemption.
(c) The owner or operator of watercraft subject to local
assessment shall file the documentary evidence required under
paragraph (b) of this subsection with the county assessor on or
before April 1 of the year for which exemption is claimed.
(5) All other watercraft not otherwise specifically exempt from
taxation nor licensed in lieu thereof shall be assessed in the
county in which they are customarily moored when not in service
or if there is no customary place of moorage in the county in
which their owner or owners reside or, if neither situs applies,
then in the county in which any one of the owners maintains a
place of business.
(6) Watercraft described in subsection (5) of this section
shall be assessed at assessed value, except as follows:
(a) Ships and vessels whose home ports are in the State of
Oregon and that ply the high seas or between the high seas and
inland water ports or terminals shall be assessed at four percent
of the assessed value thereof.
(b) Vessels that are self-propelled, offshore oil drilling rigs
whose home ports are in the State of Oregon shall be assessed at
four percent of the assessed value thereof.
(c) All other ships and vessels whose home ports are in the
State of Oregon shall be assessed at 40 percent of the assessed
value thereof.
{ - (7) The assessor shall cancel the assessment in whole or
proportionate part on all parts and materials in the inventory of
shipyards and ship repair facilities as of January 1 of the
assessment year, but only upon receipt prior to April 1 of the
assessment year of sufficient documentary proof that prior to
April 1 of the assessment year the parts or materials so assessed
were physically attached to or incorporated in watercraft
undergoing major remodeling, renovation, conversion, reconversion
or repairs as described in subsection (4) of this section, within
the boundaries of this state. - }
SECTION 12. { + The amendments to ORS 308.256 by section 11 of
this 2013 Act apply to tax years beginning on or after July 1,
2016. + }
SECTION 13. { + ORS 307.182 is repealed. + }
SECTION 14. { + ORS 307.092 applies to property tax years
beginning before July 1, 2016. + }
SECTION 15. { + ORS 307.242 applies to property tax years
beginning before July 1, 2016. + }
SECTION 16. { + ORS 307.480 to 307.510 apply to property tax
years beginning before July 1, 2016. + }
SECTION 17. { + ORS 307.580 applies to property tax years
beginning before July 1, 2016. + }
SECTION 18. { + ORS 307.453, 307.455, 307.457 and 307.459 are
repealed. + }
SECTION 19. { + ORS 307.394 applies to property tax years
beginning before July 1, 2016. + }
SECTION 20. { + ORS 307.390 applies to property tax years
beginning before July 1, 2016. + }
SECTION 21. { + ORS 307.320 applies to property tax years
beginning before July 1, 2016. + }
SECTION 22. { + ORS 307.325 applies to property tax years
beginning before July 1, 2016. + }
SECTION 23. { + ORS 307.315 applies to property tax years
beginning before July 1, 2016. + }
SECTION 24. ORS 307.060 is amended to read:
307.060. Real and personal property of the United States or any
department or agency of the United States held by any person
under a lease or other interest or estate less than a fee simple,
other than under a contract of sale, shall have a real market
value determined under ORS 308.232, subject only to deduction for
restricted use. The property shall have an assessed value
determined under ORS 308.146 and shall be subject to tax on the
assessed value so determined. The lien for the tax shall attach
to and be enforced against only the leasehold, interest or estate
in the real or personal property. This section does not apply to
real property held or occupied primarily for agricultural
purposes under the authority of a federal wildlife conservation
agency { - or held or occupied primarily for purposes of
grazing livestock - } . This section does not apply to real or
personal property held by this state or any county, municipal
corporation or political subdivision of this state that is:
(1) In immediate use and occupation by the political body; or
(2) Required, by the terms of the lease or agreement, to be
maintained and made available to the federal government as a
military installation and facility.
SECTION 25. { + The amendments to ORS 307.060 by section 24 of
this 2013 Act apply to tax years beginning on or after July 1,
2016. + }
SECTION 26. { + ORS 307.398 applies to property tax years
beginning before July 1, 2016. + }
SECTION 27. { + ORS 307.397 applies to property tax years
beginning before July 1, 2016. + }
SECTION 28. { + ORS 307.391 applies to property tax years
beginning before July 1, 2016. + }
SECTION 29. { + ORS 307.118 applies to property tax years
beginning before July 1, 2016. + }
SECTION 30. Section 2, chapter 256, Oregon Laws 2001, as
amended by section 2, chapter 771, Oregon Laws 2003, is amended
to read:
{ + Sec. 2. + } (1) Section 1 (1), chapter 256, Oregon Laws
2001, applies to tax years beginning on or after July 1, 1998,
and before July 1, { - 2021 - } { + 2016 + }.
(2) Section 1 (2), chapter 256, Oregon Laws 2001, applies to
tax years beginning on or after July 1, 1999, and before July 1,
{ - 2021 - } { + 2016 + }.
SECTION 31. { + ORS 308A.350 to 308A.383 apply to property tax
years beginning before July 1, 2016. + }
SECTION 32. { + ORS 307.827 applies to property tax years
beginning before July 1, 2016. + }
SECTION 33. { + ORS 307.831 applies to property tax years
beginning before July 1, 2016. + }
SECTION 34. ORS 307.050 is amended to read:
307.050. Whenever real and personal property of the United
States or any department or agency of the United States is the
subject of a contract of sale or other agreement whereby on
certain payments being made the legal title is or may be acquired
by any person and that person uses and possesses the property or
has the right of present use and possession, then a real market
value for the property shall be determined, as required under ORS
308.232, without deduction on account of any part of the purchase
price or other sum due on such property remaining unpaid. The
property shall have an assessed value determined under ORS
308.146 and shall be subject to tax on the assessed value so
determined. The lien for the tax shall neither attach to,
impair, nor be enforced against any interest of the United States
in the real or personal property. This section does not apply to
real or personal property held and in immediate use and
occupation by this state or any county, municipal corporation or
political subdivision of this state { - , or to standing timber,
prior to severance, of the United States or any department or
agency of the United States that is the subject of a contract of
sale or other agreement - } .
SECTION 35. { + The amendments to ORS 307.050 by section 34 of
this 2013 Act apply to tax years beginning on or after July 1,
2016. + }
SECTION 36. ORS 307.100 is amended to read:
307.100. Whenever real and personal property of the state or
any institution or department thereof, or any county, municipal
corporation or political subdivision of the state is the subject
of a contract of sale or other agreement whereby on certain
payments being made the legal title is or may be acquired by any
person and such person uses and possesses such property or has
the right of present use and possession, then such property shall
be considered, for all purposes of taxation, as the property of
such person. No deed or bill of sale to such property shall be
executed until all taxes and municipal charges are fully paid
thereon.
{ - This section shall not apply to standing timber, prior to
severance thereof, of the state or any political entity referred
to above which is the subject of a contract of sale or other
agreement. - }
SECTION 37. { + The amendments to ORS 307.100 by section 36 of
this 2013 Act apply to tax years beginning on or after July 1,
2016. + }
SECTION 38. { + ORS 321.257 to 321.390 apply to property tax
years beginning before July 1, 2016. + }
SECTION 39. { + ORS 321.805 to 321.855 apply to property tax
years beginning before July 1, 2016. + }
SECTION 40. ORS 308.236 is amended to read:
308.236. (1) The availability, usefulness and cost of using
roads, including all roads of the owner of land or timber and all
roads that the owner has the right to use, shall be taken into
consideration in determining the real market value of land.
(2) { - Farm or grazing land roads and forest roads
themselves, except principal exterior timber access roads, shall
not be appraised, valued or assessed and they shall not be
classed as improvements under ORS 308.215. - } The underlying
land upon which roads are constructed shall be assessed if it is
otherwise subject to assessment.
(3) As used in this section { - : - } { + , + }
{ - (a) - } 'road' includes fills, ballast, bridges,
culverts, drains, surfacing and other appurtenances of a like
kind commonly associated with roads but excludes railroads.
{ - (b) 'Principal exterior timber access roads' means those
portions of high standard main-line private roads that provide
access from a conversion center or public way to the exterior
boundary of the principal forest area served by the road. A high
standard main-line private road is a permanent road of two lanes
or more that is paved or macadamized or that has a fine-gravel
surface that is permanently and continuously maintained. - }
SECTION 41. { + The amendments to ORS 308.236 by section 40 of
this 2013 Act apply to tax years beginning on or after July 1,
2016. + }
SECTION 42. { + ORS 308.115 applies to property tax years
beginning on or after July 1, 2012, and before July 1, 2016. + }
SECTION 43. { + ORS 307.080 applies to property tax years
beginning before July 1, 2016. + }
SECTION 44. { + ORS 307.168 applies to property tax years
beginning before July 1, 2016. + }
SECTION 45. { + ORS 307.115 applies to property tax years
beginning before July 1, 2016. + }
SECTION 46. { + ORS 307.205 applies to property tax years
beginning before July 1, 2016. + }
SECTION 47. { + ORS 307.210 applies to property tax years
beginning before July 1, 2016. + }
SECTION 48. { + ORS 308.805 to 308.820 apply to property tax
years beginning before July 1, 2016. + }
SECTION 49. { + ORS 307.220 applies to property tax years
beginning before July 1, 2016. + }
SECTION 50. { + ORS 307.230 applies to property tax years
beginning before July 1, 2016. + }
SECTION 51. { + ORS 307.030 applies to property tax years
beginning before July 1, 2016. + }
SECTION 52. { + ORS 307.190 applies to property tax years
beginning before July 1, 2016. + }
SECTION 53. { + ORS 307.402 applies to property tax years
beginning before July 1, 2016. + }
SECTION 54. { + ORS 307.450 applies to property tax years
beginning before July 1, 2016. + }
SECTION 55. { + ORS 307.197 applies to property tax years
beginning before July 1, 2016. + }
SECTION 56. { + ORS 307.130 applies to property tax years
beginning before July 1, 2016. + }
SECTION 57. { + ORS 307.136 applies to property tax years
beginning before July 1, 2016. + }
SECTION 58. { + ORS 307.140 applies to property tax years
beginning before July 1, 2016. + }
SECTION 59. { + ORS 307.150 applies to property tax years
beginning before July 1, 2016. + }
SECTION 60. { + ORS 307.155 is repealed. + }
SECTION 61. { + The repeal of ORS 307.155 by section 60 of
this 2013 Act applies to tax years beginning on or after July 1,
2016. + }
SECTION 62. { + The repeal of ORS 307.155 by section 60 of
this 2013 Act becomes operative on July 1, 2016. + }
SECTION 63. ORS 307.171 is amended to read:
307.171. Any sports facility owned by a city with a population
of at least 500,000 is exempt from taxation, { - even if - }
{ + unless the sports facility is + } leased to or operated by
a taxpaying entity.
SECTION 64. { + The amendments to ORS 307.171 by section 63 of
this 2013 Act apply to property tax years beginning on or after
July 1, 2016. + }
SECTION 65. { + ORS 307.471 applies to property tax years
beginning before July 1, 2016. + }
SECTION 66. { + ORS 307.804 and 307.806 apply to property tax
years beginning before July 1, 2016. + }
SECTION 67. { + ORS 307.811 and 307.815 apply to property tax
years beginning before July 1, 2016. + }
SECTION 68. { + ORS 307.123 applies to property tax years
beginning before July 1, 2016. + }
SECTION 69. { + Property of a vertical housing development
project may not receive a first year of partial exemption under
ORS 307.864 on or after July 1, 2016. + }
SECTION 70. { + A qualified dwelling unit of single-unit
housing may not receive a first year of exemption under ORS
307.664 on or after July 1, 2016. + }
SECTION 71. { + Applications for limited assessment under ORS
308.459 may not be filed under ORS 308.462 on or after July 1,
2016. + }
SECTION 72. { + Multiple-unit housing may not receive a first
year of exemption under ORS 307.612 on or after July 1, 2016. + }
SECTION 73. ORS 307.637 is amended to read:
307.637. An exemption for multiple-unit housing may not be
granted under ORS 307.600 to 307.637 unless:
(1) In the case of multiple-unit housing described in ORS
307.603 (5)(a), the application for exemption is made to the city
or county on or before January 1, { - 2022 - } { + 2016 + }.
(2) In the case of multiple-unit housing described in ORS
307.603 (5)(b), the construction, addition or conversion is
completed on or before January 1, { - 2022 - } { + 2016 + }.
SECTION 74. { + Applications for exemption under ORS 307.515
to 307.523 may not be filed under ORS 307.523 on or after July 1,
2016. + }
SECTION 75. ORS 307.518 is amended to read:
307.518. (1) Property or a portion of property that meets all
of the following criteria shall be exempt from taxation as
provided under ORS 307.515 to 307.523:
(a) If unoccupied, the property:
(A) Is offered for rental solely as a residence for low income
persons; or
(B) Is held for the purpose of developing low income rental
housing.
(b) If occupied, the property is occupied solely as a residence
for low income persons.
(c) An exemption for the property has been approved as provided
under ORS 307.523, pursuant to an application filed before
January 1, { - 2020 - } { + 2016 + }.
(d) The property is owned or being purchased by a nonprofit
corporation organized in a manner that meets the criteria for a
public benefit corporation, as described under ORS 65.001 (37) or
for a religious corporation, as described under ORS 65.001 (39).
(e) The property is owned or being purchased by a nonprofit
corporation that expends no more than 10 percent of its annual
income from residential rentals for purposes other than the
acquisition, maintenance or repair of residential rental property
for low income persons or for the provision of on-site child care
services for the residents of the rental property.
(2) For the purposes of this section, a nonprofit corporation
that has only a leasehold interest in property is considered to
be a purchaser of that property if:
(a) The nonprofit corporation is obligated under the terms of
the lease to pay the ad valorem taxes on the real and personal
property used in the rental activity on that property; or
(b) The rent payable has been established to reflect the
savings resulting from the exemption from taxation.
(3) A partnership shall be considered a nonprofit corporation
for purposes of this section if:
(a) A nonprofit corporation is a general partner of the
partnership; and
(b) The nonprofit corporation is responsible for the day-to-day
operation of the property that is the subject of the exemption
under ORS 307.515 to 307.523.
SECTION 76. ORS 307.529 is amended to read:
307.529. (1) Except as provided in ORS 307.531, if, after an
application for exemption under ORS 307.517 has been approved
under ORS 307.527, the governing body finds that construction or
development of the exempt property differs from the construction
or development described in the application for exemption, or is
not completed on or before January 1, { - 2020 - } { +
2016 + }, or that any provision of ORS 307.515 to 307.523 is not
being complied with, or any provision required by the governing
body pursuant to ORS 307.515 to 307.523 is not being complied
with, the governing body shall give notice of the proposed
termination of the exemption to the owner, by mailing the notice
to the last-known address of the owner, and to every known
lender, by mailing the notice to the last-known address of every
known lender. The notice shall state the reasons for the proposed
termination and shall require the owner to appear at a specified
time, not less than 20 days after mailing the notice, to show
cause, if any, why the exemption should not be terminated.
(2) If the owner fails to appear and show cause why the
exemption should not be terminated, the governing body shall
notify every known lender, and shall allow any lender not less
than 30 days after the date the notice of the failure to appear
and show cause is mailed to cure any noncompliance or to provide
assurance adequate to the governing body that all noncompliance
shall be remedied.
(3) If the owner fails to appear and show cause why the
exemption should not be terminated, and the lender fails to cure
or give adequate assurance of the cure of any noncompliance, the
governing body shall adopt an ordinance or resolution stating its
findings terminating the exemption. A copy of the ordinance or
resolution shall be filed with the county assessor, and a copy
shall be sent to the owner at the owner's last-known address and
to the lender at the last-known address of the lender within 10
days after its adoption.
SECTION 77. ORS 307.535 is amended to read:
307.535. Notwithstanding any provision of ORS 307.515 to
307.523:
(1) If the governing body finds that construction of the
housing unit otherwise entitled to exemption under ORS 307.517
was not completed by January 1, { - 2020 - } { + 2016 + },
due to circumstances beyond the control of the owner, and that
the owner had been acting and could reasonably be expected to act
in good faith and with due diligence, the governing body may
extend the deadline for completion of construction for a period
not to exceed 12 consecutive months.
(2) If property granted exemption under ORS 307.515 to 307.523
is destroyed by fire or act of God, or is otherwise no longer
capable of owner-occupancy due to circumstances beyond the
control of the owner, the exemption shall cease but no additional
taxes shall be imposed upon the property under ORS 307.531 or
307.533.
SECTION 78. Section 6, chapter 660, Oregon Laws 1985, as
amended by section 1, chapter 108, Oregon Laws 1993, section 1,
chapter 215, Oregon Laws 2003, and section 1, chapter 191, Oregon
Laws 2011, is amended to read:
{ + Sec. 6. + } ORS 307.540 to 307.548 apply to tax years
beginning on or after January 1, 1985, and before July 1,
{ - 2027 - } { + 2016 + }.
SECTION 79. { + ORS 307.250, 307.260, 307.262, 307.270 and
307.280 apply to property tax years beginning before July 1,
2016. + }
SECTION 80. { + ORS 307.283 applies to property tax years
beginning before July 1, 2016. + }
SECTION 81. { + ORS 307.370 to 307.385 apply to property tax
years beginning before July 1, 2016. + }
SECTION 82. { + Pollution control facilities may not receive a
first year of exemption under ORS 307.405 on or after July 1,
2016. + }
SECTION 83. Section 4, chapter 656, Oregon Laws 2011, is
amended to read:
{ + Sec. 4. + } { + (1) + } The amendments to ORS 307.175 by
section 3 { + , chapter 656, Oregon Laws 2011, + } { - of this
2011 Act - } apply to tax years beginning on or after July 1,
2011 { - , and before July 1, 2018 - } { + .
(2) An exemption under ORS 307.175 may not be claimed for tax
years beginning on or after July 1, 2016. + }
SECTION 84. { + Property may not receive a first year of an
initial term of special assessment under ORS 358.505 or a first
year of an additional term of special assessment under ORS
358.540 on or after July 1, 2016. + }
SECTION 85. { + ORS 307.462 is repealed. + }
SECTION 86. { + ORS 307.286 and 307.289 apply to property tax
years beginning before July 1, 2016. + }
SECTION 87. { + ORS 308.490 applies to property tax years
beginning before July 1, 2016. + }
SECTION 88. { + ORS 308.701 to 308.724 apply to property tax
years beginning before July 1, 2016. + }
SECTION 89. { + ORS 308A.403 to 308A.430 apply to property tax
years beginning before July 1, 2016. + }
SECTION 90. { + ORS 308A.450 to 308A.465 apply to property tax
years beginning before July 1, 2016. + }
SECTION 91. { + ORS 308A.250 to 308A.259 apply to property tax
years beginning before July 1, 2016. + }
SECTION 92. { + ORS 321.700 to 321.754 apply to property tax
years beginning before July 1, 2016. + }
SECTION 93. { + ORS 308A.050 to 308A.128 apply to property tax
years beginning before July 1, 2016. + }
SECTION 94. { + ORS 308A.300 to 308A.330 apply to property tax
years beginning before July 1, 2016. + }
SECTION 95. { + 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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