Bill Text: OR HB3089 | 2011 | Regular Session | Introduced
Bill Title: Relating to central assessment of property; prescribing an effective date.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2011-06-30 - In committee upon adjournment. [HB3089 Detail]
Download: Oregon-2011-HB3089-Introduced.html
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 110
House Bill 3089
Sponsored by Representative G SMITH
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.
Reschedules to earlier in year Department of Revenue's process
for completing examination, review, correction and apportionment
of assessment roll for centrally assessed property. Establishes
right of local jurisdiction to conference and mediation with
department regarding modification of tentative assessment of
property located in local jurisdiction.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to central assessment of property; creating new
provisions; amending ORS 308.520, 308.580, 308.582, 308.585,
308.600 and 308.810; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 308.580 is amended to read:
308.580. (1) 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 - } { + March + } 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.
SECTION 2. 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 { + , no later
than February 25 of the assessment year:
(a) + } 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. - }
{ + (b) Post on the department's Internet website the
information described in paragraph (a) of this subsection. + }
(2) The notice { + required under subsection (1)(a) of this
section + } shall be mailed to the last-known address of the
person or company.
(3) A failure by the department to { - properly - } give
{ - the - } notice { + as + } required { - by - }
{ + under + } 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 3. { + Section 4 of this 2011 Act is added to and made
a part of ORS chapter 308. + }
SECTION 4. { + (1) After the Department of Revenue has posted
tentative assessment amounts on the department's Internet website
pursuant to ORS 308.582 (1)(b), a local jurisdiction in which
property subject to a tentative assessment under ORS 308.505 to
308.665 is located may make a request for a conference regarding
modification of the tentative assessment of the property.
(2) The request shall be made to the Director of the Department
of Revenue on or before March 15 of the assessment year. If the
department fails to post the information on the website, a
request for a conference may be made on or before March 25 of the
assessment year.
(3) The director shall hold a conference under this section not
later than April 15 of the assessment year and shall issue an
order modifying or affirming the tentative assessment within one
week after the conference.
(4)(a) If the local jurisdiction is not satisfied with the
department's order, not later than one week after the order is
issued, the local jurisdiction may request the magistrate
division of the tax court to assign the matter to mediation.
(b) The mediation shall be expedited and an agreed settlement
or a decision to end the mediation must be concluded not later
than May 25 of the assessment year.
(c) An agreed settlement concluded under this subsection:
(A) Is binding between the department and the local
jurisdiction for purposes of completing the examination, review,
correction and apportionment of the assessment roll under ORS
308.590;
(B) Is not binding on any other person; and
(C) Does not prevent the department from agreeing to a lower
valuation of any property to which the agreed settlement relates
at any stage of an appeal of the assessment to which the taxpayer
is a party. + }
SECTION 5. ORS 308.585 is amended to read:
308.585. The Department of Revenue shall prepare the tentative
assessment roll of property subject to assessment under ORS
308.505 to 308.665 on or before { - June - } { + March + } 15
of the assessment year.
SECTION 6. ORS 308.600 is amended to read:
308.600. The Director of the Department of Revenue shall
complete the examination, review, correction and apportionment of
the assessment roll under ORS 308.590 by { - August - }
{ + June + } 1 of the tax year.
SECTION 7. ORS 308.520 is amended to read:
308.520. { - (1) - } Each company shall make and file with
the Department of Revenue, on or before February 1 of each year,
in such form as the department may provide, a statement, under
oath, made by the president, secretary, treasurer, superintendent
or chief officer of the company, covering a period of at least
one year, as may be required by the department { - ; except that
Class I railroads, Class A electric companies, communication
companies, gas companies, large water transportation companies,
pipeline companies, air transportation companies and private
railcar companies shall file such statement on or before March 15
of each year - } .
{ - (2) As used in this section, 'large water transportation
company' means a water transportation company with annual gross
revenue exceeding $2 million, of which at least 50 percent of the
gross revenue is derived from the transportation of freight. - }
SECTION 8. ORS 308.810 is amended to read:
308.810. (1) Every association referred to in ORS 308.805 shall
make and file with the Department of Revenue, on or before
{ - March - } { + February + } 1 of each year, in such form
and on such blanks as the department may prescribe and provide,
the statement required under ORS 308.520 and 308.525, and shall
include therein the amount of all its gross revenue subject to
the tax levied by ORS 308.805 for the calendar year preceding the
making of such statement. The association shall compute and
forward on or before July 1 of each year the lesser of the tax
calculated under ORS 308.807 (1) on such gross revenue or the tax
calculated under ORS 308.807 (2) on the real market value of the
transmission and distribution lines used or operated by the
association.
(2) The department shall notify the association of the real
market value of the transmission and distribution lines used or
operated by the association on or before the date fixed for
notices of assessment to be issued under ORS 308.582 or 308.595.
SECTION 9. { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 regular session of the
Seventy-sixth Legislative Assembly adjourns sine die. + }
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