Bill Text: OR HB3456 | 2013 | Regular Session | Introduced
Bill Title: Relating to county property tax collections; prescribing an effective date.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB3456 Detail]
Download: Oregon-2013-HB3456-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 3815
House Bill 3456
Sponsored by Representative HICKS; Representative MCLANE, Senator
BAERTSCHIGER JR
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.
Authorizes counties to withhold from taxing districts costs to
county of assessing property and collecting property taxes.
Limits withheld amount to two percent of tax distribution to
taxing district. Excludes moneys distributed for bonded
indebtedness from withholding. Phases in provisions over four
years.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to county property tax collections; creating new
provisions; amending ORS 311.390, 311.395 and 311.658; and
prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + (1)(a) Each county shall make an annual
determination of the actual costs to the county of assessing
property and collecting property taxes.
(b) The county shall include the costs in its annual budget.
(2) The tax collector shall withhold from the property tax
collection distribution made pursuant to ORS 311.390 (1) an
amount equal to the amount of costs determined under subsection
(1) of this section, after deducting the following amounts:
(a) All funds received from the County Assessment Function
Funding Assistance Account under ORS 294.178; and
(b) All amounts levied by taxing districts for the payment of
bonded indebtedness plus interest.
(3)(a) After determining the amount of costs under subsection
(1) of this section, the county shall apportion the costs among
the taxing districts in the county in proportion to each
district's share of total county property tax collections,
including property tax collections retained by the county.
(b) Costs apportioned to a taxing district may not exceed two
percent of the taxing district's distribution that is not bonded
indebtedness plus interest. + }
SECTION 2. { + Section 1 of this 2013 Act applies to property
tax years beginning on or after July 1, 2014. + }
SECTION 3. { + Each county shall make the determination
required under section 1 of this 2013 Act and apportion the costs
among the taxing districts within the county as follows:
(1) For the property tax year beginning on July 1, 2014, 25
percent of the amount the tax collector is authorized to
apportion to and withhold from a taxing district under section 1
of this 2013 Act.
(2) For the property tax year beginning on July 1, 2015, 50
percent of the amount the tax collector is authorized to
apportion to and withhold from a taxing district under section 1
of this 2013 Act.
(3) For the property tax year beginning on July 1, 2016, 75
percent of the amount the tax collector is authorized to
apportion to and withhold from a taxing district under section 1
of this 2013 Act.
(4) For property tax years beginning on or after July 1, 2017,
100 percent of the amount the tax collector is authorized to
apportion to and withhold from a taxing district under section 1
of this 2013 Act. + }
SECTION 4. { + Section 3 of this 2013 Act is repealed on
January 2, 2020. + }
SECTION 5. ORS 311.390 is amended to read:
311.390. (1)(a) When the tax collector receives the assessor's
certificate pursuant to ORS 311.115, the tax collector shall
prepare and file with the county treasurer a percentage schedule
of the ratio of taxes on property, as defined in ORS 310.140, and
other amounts to be collected, after reductions necessary to
comply with section 11b, Article XI of the Oregon Constitution,
after making adjustments in accordance with ORS 311.105 (1)(c),
for each governmental unit as shown in such certificate, compared
to the total of each of those amounts.
(b) If a tax supervising and conservation commission has
submitted to the tax collector a list of municipal corporations
subject to proration and the amounts prorated under ORS 294.632,
before the tax collector calculates the ratio of taxes on
property under this subsection, the tax collector shall deduct
the amounts submitted by the tax supervising and conservation
commission from the amounts scheduled for distribution under this
section for municipal corporations subject to the jurisdiction of
the tax supervising and conservation commission. The amount
deducted from the distribution to the municipal corporations
shall be added to the amount distributed to the county.
(c) The schedule shall be approved by the county accountant, if
one exists in the county, or by the county clerk before filing.
Except as provided in subsections (2) and (3) of this section,
the distribution of collections by the tax collector shall be
made on the basis of the ratios computed pursuant to this
section. The ratios computed pursuant to this section for a given
fiscal year shall be used for the distribution of all taxes on
property or penalties that have been imposed, collected and
received for that fiscal year, regardless of the actual date of
receipt, except for moneys retained by a county to pay bankruptcy
costs under ORS 311.484 { + and the amount withheld by a tax
collector under section 1 of this 2013 Act + }. Interest earned
on moneys in the unsegregated tax collections account shall be
distributed according to the ratio applicable to the year in
which the moneys are distributed.
(2) If, after the ratios are computed pursuant to this section,
the amount of a levy or other tax on property is changed, or a
levy or other tax on property is filed with the assessor pursuant
to ORS 310.060 that had not been included in the tax distribution
schedule for that year, the tax collector shall revise the
percentages provided in subsection (1) of this section to reflect
the corrected or added levy or tax and shall adjust the amounts
previously distributed and to be distributed thereafter to
reflect the revision in percentages.
(3) If, in the opinion of the tax collector, it is not feasible
to make the revisions described in subsection (2) of this
section, the tax collector shall treat the amount of the change
in levy or tax or the additional levy or tax as a separate tax
collection and segregate the moneys collected for the particular
district or districts in the periodic statement of tax
collections given to the county treasurer pursuant to ORS
311.395.
(4) If the percentage schedule is revised, a copy shall be
filed with the county treasurer after approval by the county
accountant, if one exists in the county, or by the county clerk.
(5) If, after the ratios are computed under this section, a
levy or tax is changed or a levy or tax is filed with the
assessor pursuant to ORS 310.060, that was not included in the
tax distribution schedule for that year, future distributions of
interest shall be based on the revised percentages that reflect
the corrected or added levy or tax. No adjustments shall be made
for previously distributed interest.
SECTION 6. ORS 311.395 is amended to read:
311.395. (1) The tax collector shall make statements of the
exact amounts of property tax moneys in cash and warrants
collected as follows:
(a) For the period beginning on the first Monday following the
last Friday in October through the last Friday in November, the
tax collector shall make weekly statements of those taxes that
are collected for the current tax year.
(b) For the period beginning the first Monday following the
last Friday of November through the last Friday of October of the
ensuing year, the tax collector shall make quarterly statements
of those taxes that are collected for the current tax year.
(c) The tax collector shall make quarterly statements of taxes
collected for prior years.
(d) Notwithstanding paragraph (b) or (c) of this subsection, if
the balance in the unsegregated tax collection account as of the
close of any month for any tax year (the current tax year or any
prior tax year) exceeds $10,000 or if requested by any taxing
district, and if weekly statements are not required, then the tax
collector shall make a statement for the period since the last
statement for the tax year.
(e) If the processing of tax payments for the current tax year
received or postmarked on or before the November 15 due date (or
if the due date is extended under ORS 311.507, the due date
pursuant to the extension) is not substantially completed as of
the last Friday in November, the tax collector shall continue to
make weekly statements until the end of a week when the
processing is substantially completed.
(2)(a) Each statement shall be of taxes collected during the
weekly, monthly, quarterly or other period for which the
statement is required.
(b) The statements prepared under subsection (1) of this
section shall specify the tax years for which the payments of
taxes were made.
(c) A copy of each statement shall be filed with the county
clerk and a copy shall be filed with the county treasurer no
later than the fifth business day after the last business day of
the period for which the statement is prepared. A copy of each
statement shall be retained in the office of the tax collector.
(3) For the purposes of this section, property tax moneys are
collected when:
(a) Payment is made in person at the office of the tax
collector;
(b) The tax collector receives tax moneys or notice of tax
moneys collected by a financial institution or other collection
agency;
(c) The tax collector receives payment or notice of payment of
tax moneys by the state; or
(d) The tax collector has posted a payment that arrived by mail
in the county mail receptacle.
(4) Each statement required under subsections (1) and (2) of
this section shall separately state the amount deposited into the
property tax bankruptcy account under ORS 311.484 for the period
covered by the statement.
(5) The statements required under subsections (1) and (2) of
this section may be made more often and for shorter periods if
the tax collector so desires but one of the statements so filed
shall cover a period coinciding with the last business day of the
particular calendar month or quarter during the period.
(6) The county treasurer shall credit the total amount of
moneys set out in the statements prepared under subsections (1)
and (2) of this section, except for the amount deposited into the
property tax bankruptcy account under ORS 311.484 { + and the
amount withheld under section 1 of this 2013 Act + }, to the
several funds for which the moneys were respectively received in
accordance with the schedule provided in ORS 311.390. The county
treasurer shall keep the moneys and warrants received from the
tax collector in their respective funds.
(7) Within five business days of receiving a statement required
by subsection (1) or (2) of this section, the county treasurer
shall distribute the amount of money set out in the statement,
except for the amount deposited into the property tax bankruptcy
account under ORS 311.484 { + and the amount withheld under
section 1 of this 2013 Act + }, to the several taxing units
according to the ratios provided in ORS 311.390. The county
treasurer shall distribute interest earned on moneys in the
unsegregated tax collections account at least as often as the
treasurer receives a statement from the tax collector under
subsection (1)(b) or (d) of this section. When statements are
received under subsection (1)(a) of this section, the county
treasurer shall distribute interest at least once a calendar
month.
SECTION 7. ORS 311.658 is amended to read:
311.658. (1) Each of the several counties shall collect and pay
over as required by law the amount apportioned as provided under
ORS 311.657 and 311.375 and this section.
(2) The state shall be considered a taxing district for
purposes of ORS 311.105. However, the state shall not be included
in any distribution of moneys (in lieu of tax or otherwise) that
are required to be apportioned among and offset against the levy
of one or more particular districts, but only in the distribution
of those tax moneys that are used to reduce the amount of taxes
extended on the roll and collected by the tax collector.
(3) Notwithstanding ORS 311.385, property tax moneys collected
pursuant to a state levy shall not be deposited to the
unsegregated tax collections account under ORS 311.385 but shall
be deposited in the county treasury and distributed as provided
under ORS 311.375.
(4) The state shall not be included in the percentage
distribution schedule under ORS 311.390 { + and shall not be
considered a taxing district for purposes of section 1 of this
2013 Act + }.
(5) It shall not be necessary to change the values of the
particular descriptions of property assessed in each of the
several counties on the assessment rolls on account of a state
levy of ad valorem property tax.
(6) No deduction or abatement shall be made from the
apportionment of any county because of the delinquency of any
taxpayer, or error or omission in the assessment roll or for any
other reason.
(7) In exercising its supervisory powers under ORS 306.115 (1),
the Department of Revenue may adopt rules governing the
certification, apportionment, transmission of transcript,
extension, offset, collection and distribution of the state tax
levy. The Department of Revenue and the Oregon Department of
Administrative Services shall develop procedures for informing
the State Treasurer of the condition of any general obligation
bond fund program and any state levy anticipated or made under
this section.
SECTION 8. { + The amendments to ORS 311.390, 311.395 and
311.658 by sections 5 to 7 of this 2013 Act apply to property tax
years beginning on or after July 1, 2014. + }
SECTION 9. { + 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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