Bill Text: OR HB3540 | 2013 | Regular Session | Introduced
Bill Title: Relating to tax disputes; prescribing an effective date.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB3540 Detail]
Download: Oregon-2013-HB3540-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 4017
House Bill 3540
Sponsored by Representative FREEMAN
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.
Removes exemption for county from filing fees for complaints
and petitions filed in Oregon Tax Court.
Requires Department of Revenue to assume supervisory
jurisdiction of petition for change or correction if there is no
remaining statutory right of appeal, department determines that
error on roll is likely as indicated by certain standards and
petition meets all other requirements of sufficiency. With
respect to petition for change or correction filed by taxpayer,
provides that parties shall be deemed to agree to facts
indicating likely error if petition includes documentary evidence
of relevant fact from county records or county assessor fails to
respond to request to state whether assessor agrees with fact
relied on by taxpayer in petition.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to tax disputes; creating new provisions; amending ORS
305.490 and 306.115; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 305.490, as amended by section 12, chapter 48,
Oregon Laws 2012, is amended to read:
305.490. (1)(a) Plaintiffs or petitioners filing a complaint or
petition in the tax court shall pay the filing fee established
under ORS 21.135 at the time of filing for each complaint or
petition.
(b) In addition to the fee imposed under paragraph (a) of this
subsection, plaintiffs or petitioners filing a complaint under
ORS 305.501 (5) shall pay the filing fee established under ORS
21.135 at the time of filing the complaint.
(2) { + (a) + } { - Neither the State of Oregon, nor any
county, school district, municipal corporation or other public
corporation therein, nor any officer of any such public political
division or corporation, appearing in the representative capacity
of the officer of any public political division or corporation,
shall be - } { + The following parties are not + } required to
pay { - the - } { + a + } fee prescribed under this
section { + :
(A) The State of Oregon.
(B) A school district or other local taxing district within
this state, other than a county.
(C) A municipal corporation or other public corporation within
this state.
(D) An officer of a party listed in subparagraphs (A) to (C) of
this paragraph who appears in a representative capacity on behalf
of the party + }.
{ + (b) + } The party entitled to costs and disbursements on
{ - such - } { + an + } appeal shall recover from the opponent
of the party the amount so paid upon order of the court, as in
equity suits in the circuit court.
(3)(a) If, in any proceeding before the tax court judge
involving taxes upon or measured by net income in which an
individual taxpayer is a party, or involving inheritance or
estate taxes, the court grants a refund claimed by the executor
or taxpayer or denies in part or wholly an additional assessment
of taxes claimed by the Department of Revenue to be due from the
estate or taxpayer, the court may allow the taxpayer, in addition
to costs and disbursements, the following:
(A) Reasonable attorney fees for the proceeding under this
subsection and for the prior proceeding in the matter, if any,
before the magistrate; and
(B) Reasonable expenses as determined by the court. Expenses
include accountant fees and fees of other experts incurred by the
executor or individual taxpayer in preparing for and conducting
the proceeding before the tax court judge and the prior
proceeding in the matter, if any, before the magistrate.
(b) Payment of attorney fees or reasonable expenses under this
subsection shall be made by the Department of Revenue in the
manner provided by ORS 305.790.
(4)(a) If, in any proceeding before the tax court judge
involving ad valorem property taxation, exemptions, special
assessments or omitted property, the court finds in favor of the
taxpayer, the court may allow the taxpayer, in addition to costs
and disbursements, the following:
(A) Reasonable attorney fees for the proceeding under this
subsection and for the prior proceeding in the matter, if any,
before the magistrate; and
(B) Reasonable expenses as determined by the court. Expenses
include fees of experts incurred by the individual taxpayer in
preparing for and conducting the proceeding before the tax court
judge and the prior proceeding in the matter, if any, before the
magistrate.
(b) Payment of attorney fees or reasonable expenses under this
subsection shall be made by the Department of Revenue in the
manner provided by ORS 305.790.
(5) All fees and other moneys received or collected by the
clerk by virtue of the office of the clerk shall be paid over to
the State Treasurer and shall be held by the clerk in the General
Fund as miscellaneous receipts.
SECTION 2. ORS 306.115 is amended to read:
306.115. (1) The Department of Revenue shall exercise general
supervision and control over the system of property taxation
throughout the state. The department may do any act or give any
order to any public officer or employee that the department deems
necessary in the administration of the property tax laws so that
all properties are taxed or are exempted from taxation according
to the statutes and Constitutions of the State of Oregon and of
the United States. Among other acts or orders deemed necessary by
the department in exercising its supervisory powers, the
department may order the correction of clerical errors, errors in
valuation or the correction of any other kind of error or
omission in an assessment or tax roll as provided under
subsections (2) to (4) of this section.
(2) The department may order a change or correction to the
assessment or tax roll for the current tax year applicable to all
real or personal property of the same class or in the same area
if the order of the department is mailed not later than October
15 of the current tax year.
(3) The department may order a change or correction applicable
to a separate assessment of property to the assessment or tax
roll for the current tax year and for either of the two tax years
immediately preceding the current tax year if for the year to
which the change or correction is applicable the department
discovers reason to correct the roll which, in its discretion, it
deems necessary to conform the roll to applicable law without
regard to any failure to exercise a right of appeal.
(4) Before ordering a change or correction to the assessment or
tax roll under subsection (3) of this section, the department may
determine whether any of the conditions specified in subsection
(3) of this section exist in a particular case. If the department
determines that one of the conditions specified does exist, the
department shall hold a conference to determine whether to order
a change or correction in the roll.
{ + (5)(a) The department shall consider the substantive
issue in a petition for a change or correction filed pursuant to
this section if:
(A) There is no remaining statutory right of appeal;
(B) The department determines that an error on the roll is
likely as indicated by at least one of the following standards:
(i) The parties to the petition agree to facts indicating
likely error; or
(ii) There is an extraordinary circumstance indicating likely
error; and
(C) The petition meets all other applicable requirements of
sufficiency.
(b) With respect to a petition filed by a taxpayer, for
purposes of paragraph (a)(B)(i) of this subsection, the parties
will be deemed to agree to facts indicating likely error if:
(A) The taxpayer includes in the petition documentary evidence
of a relevant fact from the records of the county; or
(B) The county assessor fails to respond to a request to state
whether the assessor agrees with a fact relied on by the taxpayer
in the petition. + }
{ - (5) - } { + (6) + } For purposes of this section,
'current tax year ' means the tax year in which the need for the
change or correction is brought to the attention of the
department.
{ - (6) - } { + (7) + } The remedies provided under this
section are in addition to all other remedies provided by law.
SECTION 3. { + (1) The amendments to ORS 305.490 by section 1
of this 2013 Act apply to complaints or petitions filed on or
after the effective date of this 2013 Act.
(2) The amendments to ORS 306.115 by section 2 of this 2013 Act
apply to petitions for a change or correction with respect to
which the Department of Revenue has not made a determination of
supervisory jurisdiction before the effective date of this 2013
Act. + }
SECTION 4. { + 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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