75th OREGON LEGISLATIVE ASSEMBLY--2010 Special Session

                            Enrolled

                         House Bill 3612

Sponsored by Representative BUCKLEY, Senator BATES (Presession
  filed.)

                     CHAPTER ................

                             AN ACT

Relating to additional property taxes; creating new provisions;
  amending ORS 311.206; and prescribing an effective date.

Be It Enacted by the People of the State of Oregon:

  SECTION 1. ORS 311.206 is amended to read:
  311.206. (1)(a) Except as provided in   { - paragraph (b) of
this subsection - }  { +  subsections (4) and (5) of this
section + }, when the roll is corrected under ORS 311.205, and
taxes are added to the roll, the additional taxes shall be added
to the tax extended against the property on the general property
tax roll for the tax year
  { - following the current tax year - }  { +  determined under
subsections (2) and (3) of this section + }, to be collected and
distributed in the same manner as other ad valorem property taxes
imposed on the property.
   { +  (b) + } Notwithstanding ORS 311.205 (2)(b), for purposes
of collection and enforcement, the additional taxes added to the
roll under   { - this subsection - }   { + subsections (1) to (4)
of this section + } shall be considered delinquent as of the date
the other taxes for the year in which the additional taxes are
added to the roll become delinquent.
   { +  (2) When taxes for a single tax year are added to an
assessment and tax roll under subsection (1)(a) of this section,
the additional taxes shall be added to the tax extended against
the property on the general property tax roll for the tax year
following the tax year in which the correction is made.
  (3)(a) When taxes for more than one tax year are added to an
assessment and tax roll under subsection (1)(a) of this section,
the additional taxes for the earliest tax year shall be added to
the tax extended against the property on the general property tax
roll for the tax year following the tax year in which the
correction is made and additional taxes for each subsequent tax
year through the tax year in which the correction is made shall
be added in chronological order to the tax extended against the
property on the general property tax roll for the second, third,
fourth, fifth and sixth tax years, as necessary, following the
tax year in which the correction is made.
  (b) For each tax year in which the additional tax is deferred
under this subsection, the county assessor shall enter the
notation 'deferred additional tax liability' on the assessment
and tax roll. The notation shall continue to appear on subsequent
assessment and tax rolls until all the additional taxes have been

Enrolled House Bill 3612 (HB 3612-A)                       Page 1

added as required under this subsection. If the property is sold
or otherwise transferred, or is moved out of the county, the lien
for the taxes added under this subsection shall attach and the
taxes are due and payable as of the day before the sale or
transfer, or, if the property is removed from the county, five
days before the removal, whichever is earlier. Additional taxes
on personal property or a manufactured structure imposed as a
result of an error corrected under ORS 311.205 is a personal debt
due and owing from the owner to which ORS 311.455 applies.
  (4) When additional taxes are added to the roll as the result
of a request from the Department of Revenue as described in ORS
311.205 (1)(c), the additional taxes shall be added to the tax
extended against the property on the general property tax roll
for the tax year following the current tax year, to be collected
and distributed in the same manner as other ad valorem property
taxes imposed on the property. + }
    { - (b) - }   { + (5) + } When additional taxes are added to
the roll as the result of an order described in ORS 311.205
(1)(d), the additional taxes shall be collected as provided in
ORS 311.513.
    { - (2) - }   { + (6) + } Notwithstanding subsection (1) of
this section or other provision of law establishing the
delinquency date for additional taxes, additional taxes may not
be assessed and imposed if the correction is a result of:
  (a) The disqualification of property from a tax exemption
granted erroneously by a tax official; or
  (b) The failure by a tax official to timely disqualify property
from a tax exemption.
    { - (3) - }   { + (7) + } Subsection   { - (2) - }
 { + (6) + } of this section does not apply to a failure by a tax
official to timely disqualify property from a tax exemption if
the property owner fails to timely notify the assessor of a
change in use of the property to a nonexempt use.
    { - (4) - }   { + (8)(a) Except as provided in paragraph (b)
of this subsection, + } additional taxes arising from a
correction under ORS 311.205 may be paid to the tax collector
prior to the completion of the next general property tax roll,
pursuant to ORS 311.370.
   { +  (b) The amount to be added to the tax extended against
the property under subsection (3)(a) of this section may be paid
to the tax collector prior to the completion of the tax roll to
which the tax is to be added, pursuant to ORS 311.370. The tax
collector may apply prepayments of additional taxes under this
paragraph for one or more future years to the taxes imposed on
the next following assessment and tax roll. + }
    { - (5) - }   { + (9) + } For purposes of this section,
'additional taxes ' includes increases in taxes that have already
been extended on the roll.
  SECTION 2.  { + The amendments to ORS 311.206 by section 1 of
this 2010 Act apply to corrections to the roll made on or after
the effective date of this 2010 Act. + }
  SECTION 3.  { + This 2010 Act takes effect on the 91st day
after the date on which the special session of the Seventy-fifth
Legislative Assembly adjourns sine die. + }
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Enrolled House Bill 3612 (HB 3612-A)                       Page 2

Passed by House February 17, 2010

      ...........................................................
                                             Chief Clerk of House

      ...........................................................
                                                 Speaker of House

Passed by Senate February 22, 2010

      ...........................................................
                                              President of Senate

Enrolled House Bill 3612 (HB 3612-A)                       Page 3

Received by Governor:

......M.,............., 2010

Approved:

......M.,............., 2010

      ...........................................................
                                                         Governor

Filed in Office of Secretary of State:

......M.,............., 2010

      ...........................................................
                                               Secretary of State

Enrolled House Bill 3612 (HB 3612-A)                       Page 4