Bill Text: OR SB297 | 2011 | Regular Session | Enrolled
Bill Title: Relating to correction of erroneous material in Oregon tax law.
Spectrum: Unknown
Status: (Passed) 2011-05-19 - Effective date, January 1, 2012. [SB297 Detail]
Download: Oregon-2011-SB297-Enrolled.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
Enrolled
Senate Bill 297
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 correction of erroneous material in Oregon tax law;
creating new provisions; amending ORS 90.650, 294.178, 294.184,
307.475, 307.990, 314.752, 315.053, 315.356, 316.502, 316.832,
318.031, 323.230 and 527.710 and section 5a, chapter 832,
Oregon Laws 2005, and sections 2b and 7b, chapter 906, Oregon
Laws 2007; and repealing ORS 285C.530, 285C.533, 314.088,
315.134, 315.274, 315.311, 315.324, 315.511, 315.604, 316.095,
316.871, 316.872, 316.873, 316.874, 316.876, 316.877, 316.878,
316.879, 316.881, 316.882, 316.883, 316.884, 468.451, 468.456,
468.461, 468.466, 468.471, 468.476, 468.481, 468.486, 468.491,
468A.095, 468A.096, 468A.098, 496.260, 496.265 and 759.217 and
sections 3 and 4, chapter 519, Oregon Laws 2005, section 61,
chapter 832, Oregon Laws 2005, sections 37, 38, 39, 40, 41, 42,
43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 81, 82, 83 and 88,
chapter 843, Oregon Laws 2007, sections 6b, 6c, 7b and 7c,
chapter 868, Oregon Laws 2007, and section 20b, chapter 906,
Oregon Laws 2007.
Be It Enacted by the People of the State of Oregon:
SECTION 1. Section 2b, chapter 906, Oregon Laws 2007, is
amended to read:
{ + Sec. 2b. + } The amendments to { - section 2 of this
2007 Act - } { + ORS 90.645 + } by section 2a { + , chapter
906, Oregon Laws 2007, + } { - of this 2007 Act - } become
operative January 1, { - 2013 - } { + 2014 + }.
{ + NOTE: + } Adjusts date, making amendments operative on
same date as sunset to which they relate. See section 18, chapter
906, Oregon Laws 2007, as amended by section 33, chapter 913,
Oregon Laws 2009.
SECTION 2. ORS 90.650 is amended to read:
90.650. (1) If a manufactured dwelling park or a portion of a
manufactured dwelling park is closed, resulting in the
termination of the rental agreement between the landlord of the
park and a tenant renting space for a manufactured dwelling,
whether because of the exercise of eminent domain, by order of a
federal, state or local agency or as provided under ORS 90.645
(1), the landlord shall provide notice to the tenant of the tax
credit provided under { - section 82, chapter 843, Oregon Laws
2007, and - } section 17, chapter 906, Oregon Laws 2007. The
Enrolled Senate Bill 297 (SB 297-INTRO) Page 1
notice shall state the eligibility requirements for the credit,
information on how to apply for the credit and any other
information required by the Office of Manufactured Dwelling Park
Community Relations or the Department of Revenue by rule. The
notice shall also state that the closure may allow the taxpayer
to appeal the property tax assessment on the manufactured
dwelling.
(2) The office shall adopt rules establishing a sample form for
the notice described in this section and the notice described in
ORS 90.645 (3).
(3) The department, in consultation with the office, shall
adopt rules establishing a sample form and explanation for the
property tax assessment appeal.
(4) The office may adopt rules to administer this section.
{ + NOTE: + } Deletes reference to repealed statute in (1).
See section 27 (repealing section 82, chapter 843, Oregon Laws
2007).
SECTION 3. Section 7b, chapter 906, Oregon Laws 2007, is
amended to read:
{ + Sec. 7b. + } The amendments to ORS { - 90.635 - } { +
90.650 + } by section 7a { + , chapter 906, Oregon Laws 2007, + }
{ - of this 2007 Act - } become operative January 1,
{ - 2013 - } { + 2014 + }.
{ + NOTE: + } Adjusts date, making amendments operative on
same date as sunset to which they relate. See section 18, chapter
906, Oregon Laws 2007, as amended by section 33, chapter 913,
Oregon Laws 2009.
SECTION 4. { + ORS 285C.530 and 285C.533 are repealed. + }
{ + NOTE: + } Repeals outdated statutes.
SECTION 5. ORS 294.178 is amended to read:
294.178. (1) Before issuing any certificate under ORS 294.175,
the Department of Revenue shall estimate the amount available in
the County Assessment Function Funding Assistance Account created
under ORS 294.184 for distribution as grants to counties for the
ensuing fiscal year.
(2) The estimate shall be used to determine the estimated
percent of the moneys available in the County Assessment Function
Funding Assistance Account that each county will receive as
grants and the total estimated grant that each county will
receive for the ensuing fiscal year. The estimates so determined
shall serve as the estimates required to be included in any
certification issued under ORS 294.175 for that county.
(3) On or before the 25th day of the month following the close
of each fiscal quarter, the department shall pay a percentage of
the moneys in the County Assessment Function Funding Assistance
Account { - as of the close of that fiscal quarter - } to each
county to which a certificate has been issued under ORS 294.175.
(4) Except as provided under subsection (5) of this section,
the percentage to be paid to each county under subsection (3) of
this section shall be the percentage that the expenditures of the
county certified by the department to the county governing body
under ORS 294.175 bears to the total of all expenditures of all
counties certified by the department to counties under ORS
294.175. In determining the expenditures of a county or in
determining the total of all expenditures for purposes of this
subsection:
(a) No expenditures shall be included that have not been
certified under ORS 294.175.
(b) No expenditures of any county that did not file an estimate
of expenditures under ORS 294.175 shall be included.
Enrolled Senate Bill 297 (SB 297-INTRO) Page 2
(c) No expenditures of any county for which certification has
been denied shall be included.
(d) No expenditures of any county that does not make its
appropriation under ORS 294.435 based upon 100 percent of the
expenditures certified shall be included.
(e) No expenditures of any county that does not certify
compliance under ORS 294.181 shall be included.
(5) If the expenditures of a county are not included for a
fiscal quarter on account of subsection (4) of this section, no
grant shall be made to that county under subsection (3) of this
section for that fiscal quarter. If grant funds are denied to any
county under this subsection for any fiscal quarter, the
percentage determined under subsection (4) of this section shall
be redetermined, excluding from the computation for that fiscal
quarter the certified expenditures of the county for which grant
funds are denied to the end that all of the funds available in
the County Assessment Function Funding Assistance Account
{ - as of the close of the fiscal quarter - } { + at the time
of calculating the quarterly distribution + } may be distributed.
{ + NOTE: + }Eliminates accounting impossibility in (3) and
(5) by allowing transfer of moneys on date other than that on
which no moneys are available.
SECTION 6. ORS 294.184 is amended to read:
294.184. (1) There is created under ORS 293.445 a suspense
account to be known as the County Assessment Function Funding
Assistance Account. The account shall consist of:
(a) All moneys paid over by the county treasurers as provided
under ORS 294.187 (2)(a); and
(b) All interest earned upon any moneys in the account.
(2) { - Of the moneys in the account as of the last day of
each fiscal quarter - } { + Prior to each quarterly
distribution of the moneys in the account under ORS 294.178 + },
the moneys necessary to pay the following Department of Revenue
expenses shall be transferred to a suspense account of the
department created under ORS 293.445 and are continuously
appropriated to the department for:
(a) Expenses incurred in carrying out the purposes of ORS
294.175 to 294.184; and
(b) Appraisal expenses incurred by the department in appraising
principal and secondary industrial properties identified under
ORS 306.126 and property of centrally assessed companies under
ORS 308.505 to 308.665.
(3) The { - total - } amount of moneys transferred to the
suspense account of the department under subsection (2) of this
section { + each quarter + } may not exceed 10 percent of the
moneys in the account { - as of the last day of the fiscal
quarter for which the transfer is being made - } .
(4) The remainder of the moneys in the account { - as of the
last day of the fiscal quarter - } { + after the transfer made
under subsection (2) of this section + } shall be used for the
purpose of making the grant payments to counties as required
under ORS 294.178 and are continuously appropriated to the
department for that purpose.
{ + NOTE: + }Eliminates accounting impossibility in (2), (3)
and (4) by allowing transfer of moneys on date other than that on
which no moneys are available.
SECTION 7. ORS 307.475 is amended to read:
307.475. (1) Any taxpayer may apply to the Director of the
Department of Revenue for a recommendation that the value of
certain property be:
Enrolled Senate Bill 297 (SB 297-INTRO) Page 3
(a) Stricken from the assessment roll and that any taxes
assessed against such property be stricken from the tax roll on
the grounds of hardship; or
(b) Redetermined pursuant to ORS 308.146 (6) or 308.428.
(2) As used in this section, 'hardship' means a situation where
property is subject to taxation but would have received relief
had there been a timely filing of a valid claim for exemption,
for cancellation of assessment or for a redetermination of value
pursuant to ORS 308.146 (6) or 308.428, and where the failure to
make timely application for the exemption, cancellation or change
in assessment date was by reason of good and sufficient cause.
(3) An application to the director for a recommendation of tax
relief on the grounds of hardship must be made not later than
December 15 of the year in which the failure to timely file a
{ + valid + } claim { - of hardship - } { + for exemption,
for cancellation of assessment or for a redetermination of value
pursuant to ORS 308.146 (6) or 308.428 + } occurred.
(4) If the director, in the discretion of the director, finds
that tax relief should be granted on the grounds of hardship, the
director shall send the written recommendation of the director to
the assessor of the county in which the property is located. If
the assessor agrees with the recommendation, the assessor shall
note approval thereon. The person in charge of the roll shall:
(a) Enter an assessment consistent with a redetermination of
the value of the property as of July 1 of the assessment year;
(b) Strike all or a portion of taxes on the tax roll; or
(c) Issue a refund of taxes already paid. A refund of taxes
paid shall be treated as any refund granted under ORS 311.806.
{ + NOTE: + }Resolves circular reference by eliminating
misuse of defined term in (3).
SECTION 8. ORS 307.990 is amended to read:
307.990. If any person { - shall willfully deliver any
statement - } { + willfully delivers any statement containing a
false statement of a material fact + } to the officer charged
with assessment of property for tax purposes in the county of the
person { - containing a false statement of a material fact - }
, whether it be an owner, shipper, the agent of the person, or a
{ - storageman or warehouseman - } { + storehouse or warehouse
operator + }of the agent of the person, the person shall be
guilty of a misdemeanor, and upon conviction shall be punished by
a fine of not more than $500 or by imprisonment in the county
jail for not more than six months.
{ + NOTE: + } Neutralizes gender-specific terms and improves
readability of text.
SECTION 9. { + ORS 314.088 is repealed. + }
{ + NOTE: + } Repeals outdated statute.
SECTION 10. { + Sections 3 and 4, chapter 519, Oregon Laws
2005, are repealed. + }
{ + NOTE: + } Repeals outdated statutes related to ORS
314.088. See section 9 (repealing ORS 314.088).
SECTION 11. ORS 314.752, as amended by section 26, chapter 76,
Oregon Laws 2010, is amended to read:
314.752. (1) Except as provided in ORS 314.740 (5)(b), the tax
credits allowed or allowable to a C corporation for purposes of
ORS chapter 317 or 318 shall not be allowed to an S corporation.
The business tax credits allowed or allowable for purposes of ORS
chapter 316 shall be allowed or are allowable to the shareholders
of the S corporation.
(2) In determining the tax imposed under ORS chapter 316, as
provided under ORS 314.734, on income of the shareholder of an S
Enrolled Senate Bill 297 (SB 297-INTRO) Page 4
corporation, there shall be taken into account the shareholder's
pro rata share of business tax credit (or item thereof) that
would be allowed to the corporation (but for subsection (1) of
this section) or recapture or recovery thereof. The credit (or
item thereof), recapture or recovery shall be passed through to
shareholders in pro rata shares as determined in the manner
prescribed under section 1377(a) of the Internal Revenue Code.
(3) The character of any item included in a shareholder's pro
rata share under subsection (2) of this section shall be
determined as if such item were realized directly from the source
from which realized by the corporation, or incurred in the same
manner as incurred by the corporation.
(4) If the shareholder is a nonresident and there is a
requirement applicable for the business tax credit that in the
case of a nonresident the credit be allowed in the proportion
provided in ORS 316.117, then that provision shall apply to the
nonresident shareholder.
(5) As used in this section, 'business tax credit' means a tax
credit granted to personal income taxpayers to encourage certain
investment, to create employment, economic opportunity or
incentive or for charitable, educational, scientific, literary or
public purposes that is listed under this subsection as a
business tax credit or is designated as a business tax credit by
law or by the Department of Revenue by rule and includes but is
not limited to the following credits: ORS 285C.309 (tribal taxes
on reservation enterprise zones and reservation partnership
zones), ORS 315.104 (forestation and reforestation), { - ORS
315.134 (fish habitat improvement), - } ORS 315.138 (fish
screening, by-pass devices, fishways), ORS 315.156 (crop
gleaning), ORS 315.164 and 315.169 (farmworker housing), ORS
315.204 (dependent care assistance), ORS 315.208 (dependent care
facilities), ORS 315.213 (contributions for child care), ORS
315.304 (pollution control facility), { - ORS 315.324 (plastics
recycling), - } ORS 315.354 and 469.207 (energy conservation
facilities), ORS 315.507 (electronic commerce), { - ORS 315.511
(advanced telecommunications facilities), ORS 315.604 (bone
marrow transplant expenses), - } ORS 317.115 (fueling stations
necessary to operate an alternative fuel vehicle) and ORS 315.141
(biomass production for biofuel).
{ + NOTE: + } Deletes references to repealed statutes in (5).
See section 13 (repealing ORS 315.134 and 315.324) and section 15
(repealing ORS 315.511 and 315.604).
SECTION 12. ORS 315.053 is amended to read:
315.053. An income tax credit allowed under ORS 315.141,
315.354 or 315.514 or { - section 47, chapter 843, Oregon Laws
2007, or - } section 12, chapter 855, Oregon Laws 2007, may be
transferred or sold only to one or more of the following:
(1) A C corporation.
(2) An S corporation.
(3) A personal income taxpayer.
{ + NOTE: + } Deletes reference to repealed statute in
lead-in. See section 27 (repealing section 47, chapter 843,
Oregon Laws 2007).
SECTION 13. { + ORS 315.134, 315.274, 315.311 and 315.324 are
repealed. + }
{ + NOTE: + } Repeals outdated statutes.
SECTION 14. ORS 315.356 is amended to read:
315.356. (1) If a taxpayer obtains a grant from the federal
government in connection with a facility that has been certified
by the Director of the State Department of Energy, the certified
Enrolled Senate Bill 297 (SB 297-INTRO) Page 5
cost of the facility shall be reduced on a dollar for dollar
basis. Any income or excise tax credits that the taxpayer would
be entitled to under ORS 315.354 and 469.185 to 469.225 after any
reduction described in this subsection may not be reduced by the
federal grant. A taxpayer applying for a federal grant shall
notify the Department of Revenue by certified mail within 30 days
after each application, and after the receipt of any grant.
(2) A taxpayer is eligible to participate in both this tax
credit program and low interest, government-sponsored loans.
(3) A taxpayer who receives a tax credit or property tax relief
on a pollution control facility or an alternative energy device
under ORS 307.405, 315.304 or 316.116 is not eligible for a tax
credit on the same facility or device under ORS 315.354 and
469.185 to 469.225.
{ - (4) A credit may not be allowed under ORS 315.354 if the
taxpayer has received a tax credit on the same facility or device
under ORS 315.324. - }
{ + NOTE: + } Deletes reference to repealed statute in (4).
See section 13 (repealing ORS 315.324).
SECTION 15. { + ORS 315.511, 315.604 and 316.095 are
repealed. + }
{ + NOTE: + } Repeals outdated statutes.
SECTION 16. Section 5a, chapter 832, Oregon Laws 2005, as
amended by section 35, chapter 843, Oregon Laws 2007, and section
12, chapter 913, Oregon Laws 2009, is amended to read:
{ + Sec. 5a. + } A taxpayer may not be allowed a credit under
ORS 316.116 if the first tax year for which the credit would
otherwise be allowed with respect to an alternative energy device
or alternative fuel vehicle or related equipment { - is - }
{ + begins + } on or after January 1, 2012.
{ + NOTE: + } Corrects word choice.
SECTION 17. ORS 316.502, as amended by section 60, chapter 832,
Oregon Laws 2005, sections 86 and 87, chapter 843, Oregon Laws
2007, sections 6, 6a, 7 and 7a, chapter 868, Oregon Laws 2007,
and sections 20 and 20a, chapter 906, Oregon Laws 2007, is
amended to read:
316.502. (1) The net revenue from the tax imposed by this
chapter, after deducting refunds, shall be paid over to the State
Treasurer and held in the General Fund as miscellaneous receipts
available generally to meet any expense or obligation of the
State of Oregon lawfully incurred.
(2) A working balance of unreceipted revenue from the tax
imposed by this chapter may be retained for the payment of
refunds, but such working balance shall not at the close of any
fiscal year exceed the sum of $1 million.
(3) Moneys are continuously appropriated to the Department of
Revenue to make { + :
(a) + } The refunds authorized under subsection (2) of this
section { + ; and
(b) The refund payments in excess of tax liability authorized
under ORS 315.262 and 315.266 and section 17, chapter 906, Oregon
Laws 2007 + }.
{ + NOTE: + } Conforms section to legislative style by
restoring references to tax credits in (3)(b).
SECTION 18. { + The amendments to ORS 316.502 by section 17 of
this 2011 Act apply to refunds for credits claimed for tax years
beginning on or after January 1, 2007. + }
{ + NOTE: + } Restates applicability of amendments to statute
for which references were restored.
Enrolled Senate Bill 297 (SB 297-INTRO) Page 6
SECTION 19. { + (1) Section 61, chapter 832, Oregon Laws 2005,
as amended by section 4, chapter 880, Oregon Laws 2007, is
repealed.
(2) Section 88, chapter 843, Oregon Laws 2007, is repealed.
(3) Sections 6b, 6c, 7b and 7c, chapter 868, Oregon Laws 2007,
are repealed.
(4) Section 20b, chapter 906, Oregon Laws 2007, is
repealed. + }
{ + NOTE: + } Repeals unnecessary operative dates and
applicability provisions for amendments to ORS 316.502 by section
60, chapter 832, Oregon Laws 2005, sections 84 to 87, chapter
843, Oregon Laws 2007, sections 6, 6a, 7 and 7a, chapter 868,
Oregon Laws 2007, and sections 19 to 20a, chapter 906, Oregon
Laws 2007.
SECTION 20. ORS 316.832 is amended to read:
316.832. (1) In addition to the modifications to federal
taxable income contained in this chapter, there shall be
subtracted from federal taxable income traveling expenses { - ,
as defined in ORS 316.824, - } incurred by a logger in
job-related travel.
(2) The modification to federal taxable income by subsection
(1) of this section shall be substantiated by any proof required
by the Department of Revenue by rule. The requirement for
substantiation may be waived partially, conditionally or
absolutely, as provided under ORS 315.063.
{ + NOTE: + } Eliminates unnecessary reference in (1).
SECTION 21. { + ORS 316.871, 316.872, 316.873, 316.874,
316.876, 316.877, 316.878, 316.879, 316.881, 316.882, 316.883 and
316.884 are repealed. + }
{ + NOTE: + } Repeals outdated statutes.
SECTION 22. ORS 318.031 is amended to read:
318.031. It being the intention of the Legislative Assembly
that this chapter and ORS chapter 317 shall be administered as
uniformly as possible (allowance being made for the difference in
imposition of the taxes), ORS 305.140 and 305.150, ORS chapter
314 and the following sections are incorporated into and made a
part of this chapter: ORS 285C.309, 315.104, { - 315.134, - }
315.141, 315.156, 315.204, 315.208, 315.213, 315.304 { - , - }
{ + and + } 315.507 { - , 315.511 and 315.604 - } (all only
to the extent applicable to a corporation) and ORS chapter 317.
{ + NOTE: + } Deletes references to repealed statutes. See
section 13 (repealing ORS 315.134) and section 15 (repealing ORS
315.511 and 315.604).
SECTION 23. ORS 323.230 is amended to read:
323.230. The Department of Revenue or its authorized
representative, upon oral or written demand, may make such
examinations of the books, papers, records and equipment of
persons dealing in, transporting, or storing cigarettes and such
other investigations as it may deem necessary in carrying out the
provisions of ORS 323.005 to 323.482. In addition to any other
reports required under ORS 323.005 to 323.482, the department
may, by rule or otherwise, require additional, other, or
supplemental reports from distributors, dealers, transporters,
common and private carriers, { - warehousemen - } { +
warehouse operators + }, bailees and other persons and prescribe
the form, including verification, of the information to be given
and the times for filing of such additional, other or
supplemental reports.
{ + NOTE: + } Neutralizes gender-specific term.
Enrolled Senate Bill 297 (SB 297-INTRO) Page 7
SECTION 24. { + ORS 468.451, 468.456, 468.461, 468.466,
468.471, 468.476, 468.481, 468.486, 468.491, 468A.095, 468A.096,
468A.098, 496.260 and 496.265 are repealed. + }
{ + NOTE: + } Repeals outdated statutes.
SECTION 25. ORS 527.710 is amended to read:
527.710. (1) In carrying out the purposes of ORS 527.610 to
527.770, 527.990 (1) and 527.992, the State Board of Forestry
shall adopt, in accordance with applicable provisions of ORS
chapter 183, rules to be administered by the State Forester
establishing standards for forest practices in each region or
subregion.
(2) The rules shall ensure the continuous growing and
harvesting of forest tree species. Consistent with ORS 527.630,
the rules shall provide for the overall maintenance of the
following resources:
(a) Air quality;
(b) Water resources, including but not limited to sources of
domestic drinking water;
(c) Soil productivity; and
(d) Fish and wildlife.
(3)(a) In addition to its rulemaking responsibilities under
subsection (2) of this section, the board shall collect and
analyze the best available information and establish inventories
of the following resource sites needing protection:
(A) Threatened and endangered fish and wildlife species
identified on lists that are adopted, by rule, by the State Fish
and Wildlife Commission or are federally listed under the
Endangered Species Act of 1973 as amended;
(B) Sensitive bird nesting, roosting and watering sites;
(C) Biological sites that are ecologically and scientifically
significant; and
(D) Significant wetlands.
(b) The board shall determine whether forest practices would
conflict with resource sites in the inventories required by
paragraph (a) of this subsection. If the board determines that
one or more forest practices would conflict with resource sites
in the inventory, the board shall consider the consequences of
the conflicting uses and determine appropriate levels of
protection.
(c) Based upon the analysis required by paragraph (b) of this
subsection, and consistent with the policies of ORS 527.630, the
board shall adopt rules appropriate to protect resource sites in
the inventories required by paragraph (a) of this subsection.
(4) Before adopting rules under subsection (1) of this section,
the board shall consult with other agencies of this state or any
of its political subdivisions that have functions with respect to
the purposes specified in ORS 527.630 or programs affected by
forest operations. Agencies and programs subject to consultation
under this subsection include, but are not limited to:
(a) Air and water pollution programs administered by the
Department of Environmental Quality under ORS chapters 468A and
468B and ORS 477.013 and 477.515 to 477.532;
(b) Mining operation programs administered by the Department of
Geology and Mineral Industries under ORS 516.010 to 516.130 and
ORS chapter 517;
(c) Game fish and wildlife, commercial fishing, licensing
{ - , - } { + and + } wildlife and bird refuge { - and fish
habitat improvement - } tax incentive programs administered by
the State Department of Fish and Wildlife under ORS 272.060
{ - , 315.134 - } and ORS chapters 496, 498, 501, 506 and 509;
Enrolled Senate Bill 297 (SB 297-INTRO) Page 8
(d) Park land, Willamette River Greenway, scenic waterway and
recreation trail programs administered by the State Parks and
Recreation Department under ORS 358.480 to 358.545, 390.310 to
390.368, 390.805 to 390.925, 390.950 to 390.989 and 390.121;
(e) The programs administered by the Columbia River Gorge
Commission under Public Law 99-663 and ORS 196.110 and 196.150;
(f) Removal and fill, conservation and conservation tax
incentive programs administered by the State Land Board and the
Department of State Lands under ORS 196.800 to 196.900 and
273.553 to 273.591;
(g) Federal Safe Drinking Water Act programs administered by
the Oregon Health Authority under ORS 448.273 to 448.990;
(h) Conservation and conservation tax incentive programs
administered by the Natural Heritage Advisory Council under ORS
273.553 to 273.591;
(i) Open space land tax incentive programs administered by
cities and counties under ORS 308A.300 to 308A.330;
(j) Water resources programs administered by the Water
Resources Department under ORS 536.220 to 536.540; and
(k) Pesticide control programs administered by the State
Department of Agriculture under ORS chapter 634.
(5) In carrying out the provisions of subsection (4) of this
section, the board shall consider and accommodate the rules and
programs of other agencies to the extent deemed by the board to
be appropriate and consistent with the purposes of ORS 527.630.
(6) The board shall adopt rules to meet the purposes of another
agency's regulatory program where it is the intent of the board
to administer the other agency's program on forestland and where
the other agency concurs by rule. An operation performed in
compliance with the board's rules shall be deemed to comply with
the other agency's program.
(7)(a) The board may enter into cooperative agreements or
contracts necessary in carrying out the purposes specified in ORS
527.630.
(b) The State Forestry Department shall enter into agreements
with appropriate state agencies for joint monitoring of the
effectiveness of forest practice rules in protecting forest
resources and water quality.
(8) If, based upon the study completed pursuant to section 15
(2)(f), chapter 919, Oregon Laws 1991, the board determines that
additional rules are necessary to protect forest resources
pursuant to ORS 527.630, the board shall adopt forest practice
rules that reduce to the degree practicable the adverse impacts
of cumulative effects of forest practices on air and water
quality, soil productivity, fish and wildlife resources and
watersheds. Such rules shall include a process for determining
areas where adverse impacts from cumulative effects have occurred
or are likely to occur, and may require that a written plan be
submitted for harvests in such areas.
(9)(a) The State Forester, in cooperation with the State
Department of Fish and Wildlife, shall identify streams for which
restoration of habitat would be environmentally beneficial. The
State Forester shall select as a priority those streams where
restoration efforts will provide the greatest benefits to fish
and wildlife, and to streambank and streambed stability.
(b) For those streams identified in paragraph (a) of this
subsection, the State Forester shall encourage landowners to
enter into cooperative agreements with appropriate state agencies
for conduct of restoration activities.
Enrolled Senate Bill 297 (SB 297-INTRO) Page 9
(c) The board, in consultation with appropriate state agencies,
shall study and identify methods for restoring or enhancing fish
and wildlife populations through restoration and rehabilitation
of sites beneficial to fish and wildlife.
(d) The board shall adopt rules to implement the findings of
this subsection.
(10) In addition to its responsibilities under subsections (1)
to (3) of this section, the board shall adopt rules to reduce the
risk of serious bodily injury or death caused by a rapidly moving
landslide directly related to forest practices. The rules shall
consider the exposure of the public to these safety risks and
shall include appropriate practices designed to reduce the
occurrence, timing or effects of rapidly moving landslides. As
used in this subsection, 'rapidly moving landslide' has the
meaning given that term in ORS 195.250.
{ + NOTE: + } Deletes reference to repealed statute in
(4)(c). See section 13 (repealing ORS 315.134).
SECTION 26. { + ORS 759.217 is repealed. + }
{ + NOTE: + }Repeals outdated statute.
SECTION 27. { + (1) Sections 37, 38, 39, 40, 41, 42, 43, 44,
45, 46, 47, 48, 50 and 51, chapter 843, Oregon Laws 2007, are
repealed.
(2) Section 49, chapter 843, Oregon Laws 2007, as amended by
section 67c, chapter 865, Oregon Laws 2009, and section 7,
chapter 913, Oregon Laws 2009, is repealed.
(3) Section 52, chapter 843, Oregon Laws 2007, as amended by
section 9, chapter 913, Oregon Laws 2009, is repealed.
(4) Sections 81 and 82, chapter 843, Oregon Laws 2007, are
repealed.
(5) Section 83, chapter 843, Oregon Laws 2007, as amended by
section 32, chapter 913, Oregon Laws 2009, is repealed. + }
SECTION 28. { + (1) The repeal of statutes by section 27 (1)
to (3) of this 2011 Act is intended solely to remove duplicative
sections and improve clarity and consistency in the Oregon
Revised Statutes. This repeal has no effect on the availability
or applicability of tax credits allowed for diesel engines under
section 28, chapter 618, Oregon Laws 2003, or section 12, chapter
855, Oregon Laws 2007, and does not alter any right or obligation
created by those provisions.
(2) The repeal of statutes by section 27 (4) and (5) of this
2011 Act is intended solely to remove duplicative sections and
improve clarity and consistency in the Oregon Revised Statutes.
This repeal has no effect on the availability or applicability of
the tax credit allowed for manufactured dwelling park closures
under section 17, chapter 906, Oregon Laws 2007, and does not
alter any right or obligation created by that provision. + }
----------
Enrolled Senate Bill 297 (SB 297-INTRO) Page 10
Passed by Senate March 8, 2011
.............................................................
Robert Taylor, Secretary of Senate
.............................................................
Peter Courtney, President of Senate
Passed by House May 9, 2011
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Enrolled Senate Bill 297 (SB 297-INTRO) Page 11
Received by Governor:
......M.,............., 2011
Approved:
......M.,............., 2011
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2011
.............................................................
Kate Brown, Secretary of State
Enrolled Senate Bill 297 (SB 297-INTRO) Page 12
