Bill Text: OR SB1529 | 2012 | Regular Session | Enrolled
Bill Title: Relating to property taxation; and prescribing an effective date.
Spectrum: Unknown
Status: (Passed) 2012-03-13 - Effective date, June 4, 2012. [SB1529 Detail]
Download: Oregon-2012-SB1529-Enrolled.html
76th OREGON LEGISLATIVE ASSEMBLY--2012 Regular Session
Enrolled
Senate Bill 1529
Printed pursuant to Senate Interim Rule 213.28 by order of the
President of the Senate in conformance with presession filing
rules, indicating neither advocacy nor opposition on the part
of the President (at the request of Senate Interim Committee on
Finance and Revenue)
CHAPTER ................
AN ACT
Relating to property taxation; creating new provisions; amending
ORS 308.115, 308.149, 308.215, 311.405 and 311.510; and
prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 308.215 is amended to read:
308.215. { + (1) + } The assessor shall prepare the assessment
roll in the following form:
{ - (1) - } { + (a) + } Real property shall be listed in
sequence by account number or by code area and account numbers.
For each parcel of real property, the assessor shall set down in
the assessment roll according to the best information the
assessor can obtain:
{ - (a) - } { + (A) + } The name of the owner or owners
and, if the assessor or tax collector is instructed in writing by
the owner or owners to send statements and notices relating to
taxation to an agent or representative, the name of such agent or
representative.
{ - (b) - } { + (B) + } A description as required by ORS
308.240 with its code area and account numbers.
{ - (c) - } { + (C) + } The property class, in accordance
with the classes established by rule by the Department of
Revenue.
{ - (d) - } { + (D) + } The number of acres and parts of an
acre, as nearly as can be ascertained, unless it is divided into
blocks and lots.
{ - (e) - } { + (E) + } The real market value of the land,
excluding all buildings, structures, improvements and timber
thereon.
{ - (f) - } { + (F) + } The real market value of all
buildings, structures and improvements thereon.
{ - (g) - } { + (G) + } The real market value of each unit
together with its percentage of undivided interest in the common
elements of property subject to ORS 100.005 to 100.910 stating
separately the real market value of the land, buildings,
structures and improvements of each unit.
{ - (h) - } { + (H) + } For each parcel of real property
granted an exemption under ORS 307.250 to 307.283, the real
market value so exempt.
Enrolled Senate Bill 1529 (SB 1529-A) Page 1
{ - (i) - } { + (I) + } The total assessed value, maximum
assessed value and real market value of each parcel of real
property assessed.
{ - (2) - } { + (b) + } For personal property, the assessor
shall set down separately in the assessment roll, according to
the best information the assessor can obtain:
{ - (a) - } { + (A) + } The names, including assumed
business names, if any, of all persons, whether individuals,
partnerships or corporations, or other owner, owning or having
possession or control of taxable personal property on January 1,
at 1:00 a.m. of the assessment year. If it is a partnership, the
names of two general partners and the total number thereof.
{ - (b) - } { + (B) + } The real market value of the
personal property assessed, with a separate value for each
category of personal property, if any. The Department of Revenue,
by rule, may establish such categories as appear useful or
necessary for good tax administration.
{ - (c) - } { + (C) + } The number of the code area
assigned by the assessor covering the situs of the property on
January 1.
{ - (d) - } { + (D) + } The total assessed, maximum
assessed and real market value for the property.
{ + (c) Real property and machinery and equipment listed on
the assessment roll shall each bear a distinctive designation so
that machinery and equipment can be identified with the real
property upon which the machinery and equipment is located. + }
{ - (3) - } { + (d)(A) + }The listing of manufactured
structures on the assessment roll, whether as real or personal
property, shall be done in a distinctive manner so that
manufactured structures may be readily distinguished from other
property.
{ - (4) - } { + (B) + } In lieu of listing manufactured
structures on the assessment roll as real or personal property,
the assessor may list manufactured structures in a separate
section of the assessment roll. In any county where such separate
listing of manufactured structures is made the manufactured
structures assessed as real property under ORS 308.875 shall bear
a distinctive designation so that it can be identified with the
real property upon which it is located. In like manner the real
property upon which the manufactured structure is situated shall
bear a distinctive designation so that it can be identified with
the manufactured structure. Where a homestead exemption is
granted to a manufactured structure assessed as real property
under ORS 308.875, which manufactured structure is listed on a
portion of the assessment roll separate from the real property,
the exempt amount shall apply first to the value of the
manufactured structure, and any remainder shall apply to the
parcel of land upon which it is situated.
{ + (2) For purposes of the classification of real property
required under subsection (1)(a)(C) of this section, property
listed in paragraph (a), (b) or (c) of this subsection must be
classified, together with any other property listed in the
respective paragraph, separately from all other property:
(a) Machinery and equipment.
(b) Property appraised under ORS 306.126, other than machinery
and equipment.
(c) Industrial property, other than property appraised under
ORS 306.126, and commercial property. + }
{ - (5) - } { + (3) + } The Department of Revenue may by
rule require that the assessment roll include information in
Enrolled Senate Bill 1529 (SB 1529-A) Page 2
addition to that required by { - subsections (1) and (2) - }
{ + subsection (1) + } of this section.
SECTION 2. ORS 308.149 is amended to read:
308.149. As used in ORS 308.149 to 308.166:
{ - (1) 'Property class' means the classification of property
adopted by the Department of Revenue by rule, except that in the
case of property assessed under ORS 308.505 to 308.665, 'property
class' means the total of all property set forth in the
assessment roll prepared under ORS 308.540. - }
{ - (2) - } { + (1) + } 'Area' means the county in which
property, the maximum assessed value of which is being adjusted,
is located except that 'area' means this state, if the property
for which the maximum assessed value is being adjusted is
property that is centrally assessed under ORS 308.505 to 308.665.
{ - (3)(a) - } { + (2)(a) + } 'Average maximum assessed
value' means the value determined by dividing the total maximum
assessed value of all property in the same area in the same
property class by the total number of properties in the same area
in the same property class.
(b) In making the calculation described under this subsection,
the following property is not taken into account:
(A) New property or new improvements to property;
(B) Property that is partitioned or subdivided;
(C) Property that is rezoned and used consistently with the
rezoning;
(D) Property that is added to the assessment and tax roll as
omitted property; or
(E) Property that is disqualified from exemption, partial
exemption or special assessment.
(c) Paragraph (b)(B), (C), (D) and (E) of this subsection does
not apply to the calculation of average maximum assessed value in
the case of property centrally assessed under ORS 308.505 to
308.665.
{ - (4)(a) - } { + (3)(a) + } 'Average real market value'
means the value determined by dividing the total real market
value of all property in the same area in the same property class
by the total number of properties in the same area in the same
property class.
(b) In making the calculation described under this subsection,
the following property is not taken into account:
(A) New property or new improvements to property;
(B) Property that is partitioned or subdivided;
(C) Property that is rezoned and used consistently with the
rezoning;
(D) Property that is added to the assessment and tax roll as
omitted property; or
(E) Property that is disqualified from exemption, partial
exemption or special assessment.
(c) Paragraph (b)(B), (C), (D) and (E) of this subsection does
not apply to the calculation of average real market value in the
case of property centrally assessed under ORS 308.505 to 308.665.
{ + (4) 'Lot line adjustment' means any addition to the
square footage of the land for a real property tax account and a
corresponding subtraction of square footage of the land from a
contiguous real property tax account.
(5) 'Minor construction' means additions of real property
improvements, the real market value of which does not exceed
$10,000 in any assessment year or $25,000 for cumulative
additions made over five assessment years. + }
Enrolled Senate Bill 1529 (SB 1529-A) Page 3
{ - (5)(a) - } { + (6)(a) + } 'New property or new
improvements' means changes in the value of property as the
result of:
(A) New construction, reconstruction, major additions,
remodeling, renovation or rehabilitation of property;
(B) The siting, installation or rehabilitation of manufactured
structures or floating homes; or
(C) The addition of machinery, fixtures, furnishings, equipment
or other taxable real or personal property to the property tax
account.
(b) 'New property or new improvements' does not include changes
in the value of the property as the result of:
(A) General ongoing maintenance and repair; or
(B) Minor construction.
(c) 'New property or new improvements' includes taxable
property that on January 1 of the assessment year is located in a
different tax code area than on January 1 of the preceding
assessment year.
{ - (6) 'Minor construction' means additions of real property
improvements, the real market value of which does not exceed
$10,000 in any assessment year or $25,000 for cumulative
additions made over five assessment years. - }
{ - (7) 'Lot line adjustment' means any addition to the
square footage of the land for a real property tax account and a
corresponding subtraction of square footage of the land from a
contiguous real property tax account. - }
{ + (7) 'Property class' means the classification of property
adopted by the Department of Revenue by rule pursuant to ORS
308.215, except that in the case of property assessed under ORS
308.505 to 308.665, 'property class' means the total of all
property set forth in the assessment roll prepared under ORS
308.540. + }
SECTION 3. ORS 308.115 is amended to read:
308.115. (1) Whenever any mineral, coal, oil, gas or other
severable interest in or part of real property is owned
separately and apart from the rights and interests owned in the
surface ground of the real property, such minerals, coal, oil,
gas or other interest or parts shall not be assessed and taxed.
(2) Notwithstanding subsection (1) of this section, if the
property is actively being mined as of the assessment date, the
severable interest described in subsection (1) of this section
shall be assessed and taxed as real or personal property in
accordance with existing law in the name of the owner
{ - thereof - } , separately from the surface rights and
interests in the real property and may be sold for taxes in the
same manner and with the same effect as other interests in real
property are sold for taxes.
(3) { - Similarly, - } Whenever any building, structure,
improvement, machinery { - , - } { + or + } equipment { - or
fixture - } is owned separately and apart from the land or real
property { - whereon - } { + on which + } it stands or to
which it is affixed, such building, structure, improvement,
machinery { - , - } { + or + } equipment { - or fixture - }
shall be assessed and taxed in the name of the owner
{ - thereof - } .
(4) Nothing in this section { - shall alter - }
{ + alters + } the tax-exempt status of a mining claim described
in ORS 307.080.
SECTION 4. { + Section 5 of this 2012 Act is added to and made
a part of ORS chapter 311. + }
Enrolled Senate Bill 1529 (SB 1529-A) Page 4
SECTION 5. { + (1) The tax collector of a county in which
property taxes on machinery and equipment are delinquent may, at
the tax collector's discretion, collect the delinquent taxes
pursuant to:
(a) The provisions of ORS chapter 311 applicable to personal
property; or
(b) The provisions of ORS chapter 312 establishing foreclosure
proceedings with respect to liens against real property.
(2) If machinery and equipment and the real property upon which
the machinery and equipment is located are owned by the same
persons, both the machinery and equipment and the real property
may be included in a foreclosure proceeding pursuant to ORS
chapter 312 whenever the taxes on either the machinery and
equipment or the real property are delinquent. + }
SECTION 6. ORS 311.405 is amended to read:
311.405. (1) { + (a) + } All ad valorem property taxes lawfully
imposed or levied on real or personal property are liens on such
real and personal property, respectively. Such taxes include
delinquent taxes on personal property made a lien on real
property, and ad valorem property taxes on real or personal
property added to an assessment or tax roll pursuant to ORS
311.216 to 311.232.
{ + (b) If machinery and equipment and the real property upon
which the machinery and equipment is located are owned by the
same persons, all ad valorem property taxes lawfully imposed or
levied on the machinery and equipment are a lien on the real
property on which the machinery and equipment is located. + }
(2) Taxes on real property shall be a lien thereon from and
including July 1 of the year in which they are levied until paid
and, except as otherwise specifically provided by law, such lien
shall not be voided or impaired.
(3)(a) Taxes on personal property shall be a lien:
(A) On any and all of the particular personal property assessed
and on any and all of the personal property assessed as the same
category, as disclosed by the property tax return and assessment
list; and
(B) For purposes of distraint, on any and all of the taxable
personal property owned by or in the possession or control of the
person assessed.
(b) The liens for taxes on personal property shall attach on
and after July 1 of the year of assessment and shall continue
until the taxes are paid, except as provided in subsection (4) or
(5) of this section and ORS 311.410.
(c) Notwithstanding paragraph (a) of this subsection, if
possession of personal property that is subject to a perfected
security interest is taken by a secured party on default, the
lien for taxes on the property shall be limited to the taxes on
the particular property and not the taxes on any other property
of the debtor.
(4)(a) If a manufactured structure or floating home is removed
from the county in which it is assessed to another county in this
state on or after January 1 and before July 1 of the assessment
year, taxes on the manufactured structure or floating home shall
be a lien on the manufactured structure or floating home that
attaches as of the day preceding the date of removal.
(b) If a manufactured structure or floating home is removed
from the county in which it is assessed to a location that is
outside this state on or after January 1 and before July 1 of the
assessment year, the manufactured structure or floating home
Enrolled Senate Bill 1529 (SB 1529-A) Page 5
shall be removed from the assessment and tax roll for the
corresponding tax year beginning July 1.
(c) The taxes arising from a lien under this subsection may be
paid to the tax collector prior to the completion of the next
general property tax roll, pursuant to ORS 311.370.
(d) As used in this subsection, 'taxes' means the amount
computed using the assessed value then on the assessment and tax
roll for the manufactured structure or floating home or the value
that next would be used on the assessment and tax roll, if known
at the time the lien is created, and the assessor's best estimate
of taxes, special assessments, fees and other charges for the tax
year that corresponds to the assessment year in which the removal
occurs.
(5)(a) If taxable personal property, other than a manufactured
structure or floating home, is removed from the county in which
it is assessed, or is sold or otherwise transferred to another
owner, on or after January 1 and before July 1 of the assessment
year, taxes on the removed, sold or transferred personal property
shall be a lien on the personal property described in subsection
(3)(a)(A) of this section that attaches as of the day preceding
the date of removal, sale or transfer.
(b) The taxes arising from a lien under this subsection may be
paid to the tax collector prior to the completion of the next
general property tax roll, pursuant to ORS 311.370.
(6) Where real or personal property is omitted from the
assessment or tax roll prepared as of January 1 of the current
tax year and notice is given pursuant to ORS 311.216 to 311.232
during such year and the property subsequently is added to such
roll pursuant to ORS 311.216 to 311.232, the taxes shall be a
lien on such property and on other property at the same time and
in the same manner as taxes became liens on the taxable property
not so omitted from the roll.
(7) Taxes on real and personal property omitted from an
assessment or tax roll prepared as of the assessment date of a
prior calendar or tax year and added to such roll pursuant to ORS
311.216 to 311.232, shall be a lien on such property from and
including the date the addition or correction is made on such
roll. Where the omitted property consists of any building,
structure or improvement which has been severed or removed from
the land, the taxes on such property also shall be a lien against
the land. Where the property omitted is personal property, the
taxes also shall be a lien on any and all of the taxable personal
property of the person assessed from such date of addition or
correction. However, no taxes shall become a lien on real or
personal property under this subsection where the property was
transferred to a bona fide purchaser as defined in ORS 311.235
after the date the roll was certified in such prior tax year and
prior to the lien date provided for hereunder.
(8) Each lien, whether on real or personal property, shall
include all interest, penalties and costs applicable by law to
any of such taxes.
(9)(a) Except as provided in paragraph (b) of this subsection,
the liens for ad valorem taxes, including and not limited to the
general lien provided by subsection (3)(a)(B) of this section,
created under this section are superior to, have priority over
and shall be fully satisfied before all other liens, judgments,
mortgages, security interests or encumbrances on the property
without regard to date of creation, filing or recording.
(b) If it becomes necessary to charge personal property taxes
against real property under ORS 311.645, if the county obtains a
Enrolled Senate Bill 1529 (SB 1529-A) Page 6
judgment under ORS 311.455 or records a warrant under ORS
311.625, or if in any other manner personal property taxes are
made a lien against real property, any judgment, mortgage or
other lien or encumbrance on the real property that is placed of
record prior to the date the personal property tax becomes a lien
on the real property has priority over the personal property tax
lien.
SECTION 7. ORS 311.510 is amended to read:
311.510. Taxes on real property not paid on or before May 15
{ - shall be - } { + are + } delinquent. Taxes on personal
property { - shall become - } { + or on real property
machinery and equipment are + } delinquent whenever any third
{ - thereof - } , or other specified installment, { + of the
taxes + } is not paid on or before its due date, as provided in
ORS 311.505.
SECTION 8. { + Section 5 of this 2012 Act and the amendments
to ORS 308.115, 308.149, 308.215, 311.405 and 311.510 by sections
1 to 3, 6 and 7 of this 2012 Act apply to property tax years
beginning on or after July 1, 2012. + }
SECTION 9. { + This 2012 Act takes effect on the 91st day
after the date on which the 2012 regular session of the
Seventy-sixth Legislative Assembly adjourns sine die. + }
----------
Passed by Senate February 8, 2012
.............................................................
Robert Taylor, Secretary of Senate
.............................................................
Peter Courtney, President of Senate
Passed by House February 20, 2012
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Enrolled Senate Bill 1529 (SB 1529-A) Page 7
Received by Governor:
......M.,............., 2012
Approved:
......M.,............., 2012
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2012
.............................................................
Kate Brown, Secretary of State
Enrolled Senate Bill 1529 (SB 1529-A) Page 8
