Bill Text: OR SB330 | 2013 | Regular Session | Enrolled
Bill Title: Relating to correction of erroneous material in Oregon tax law.
Sponsorship: Committee Bill
Status: (Passed) 2013-05-24 - Effective date, January 1, 2014. [SB330 Detail]
Download: Oregon-2013-SB330-Enrolled.html
77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session
Enrolled
Senate Bill 330
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;
amending ORS 305.285, 305.288, 311.205, 311.208, 314.307 and
677.141 and section 146, chapter 655, Oregon Laws 2003; and
repealing ORS 305.805, 311.177, 311.179, 311.181, 315.259,
316.074 and 316.076.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 305.285 is amended to read:
305.285. Whenever any property tax matter is appealed to the
Department of Revenue, Oregon Tax Court or Supreme Court, and
during the pendency of the appeal, no appeal is filed for a
subsequent year or years, the taxpayer may, on or before December
15 of the year in which a final determination is made by the last
body or tribunal to pass on the matter or within six months of
{ - such - } { + the + } final determination, whichever is
later, request the department to order the officer in charge of
the rolls for the intervening years to correct all tax and
assessment rolls for those years with respect to the property
affected by { - such - } { + the + } final determination. The
department may require a hearing and the submission of evidence
necessary to determine the correction, if any, that should be
made for each intervening year in view of the holding in
{ - such - } { + the + } final determination. Notwithstanding
any time limit in ORS 305.288 { - (1) to (6) - } , 306.115 or
311.205, the department shall order { - such correction as - }
{ + the corrections + } it deems necessary.
{ + NOTE: + } Corrects subsection reference. See section 2
(amending ORS 305.288). Updates syntax.
SECTION 2. ORS 305.288 is amended to read:
305.288. (1) The tax court shall order a change or correction
applicable to a separate assessment of property to the assessment
and tax roll for the current tax year or for either of the two
tax years immediately preceding the current tax year, or for any
or all of those tax years, if all of the following conditions
exist:
(a) For the tax year to which the change or correction is
applicable, the property was or is used primarily as a dwelling
(or is vacant) and was and is a single-family dwelling, a
Enrolled Senate Bill 330 (SB 330-INTRO) Page 1
multifamily dwelling of not more than four units, a condominium
unit, a manufactured structure or a floating home.
(b) The change or correction requested is a change in value for
the property for the tax year and it is asserted in the request
and determined by the tax court that the difference between the
real market value of the property for the tax year and the real
market value on the assessment and tax roll for the tax year is
equal to or greater than 20 percent.
(2) If the tax court finds that the conditions needed to order
a change or correction under subsection (1) of this section
exist, the court may order a change or correction in the maximum
assessed value of the property in addition to the change or
correction in the real market value of the property.
(3) The tax court 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 assessor or
taxpayer has no statutory right of appeal remaining and the tax
court determines that good and sufficient cause exists for the
failure by the assessor or taxpayer to pursue the statutory right
of appeal.
(4) Before ordering a change or correction to the assessment or
tax roll under subsection (3) of this section, the tax court may
determine whether any of the conditions exist in a particular
case. If the tax court determines that one of the conditions
specified does exist, the tax court shall hold a hearing to
determine whether to order a change or correction to the roll.
(5) For purposes of this section:
(a) 'Current tax year' has the meaning given the term under ORS
306.115.
(b) 'Good and sufficient cause':
(A) Means an extraordinary circumstance that is beyond the
control of the taxpayer, or the taxpayer's agent or
representative, and that causes the taxpayer, agent or
representative to fail to pursue the statutory right of appeal;
and
(B) Does not include inadvertence, oversight, lack of
knowledge, hardship or reliance on misleading information
provided by any person except an authorized tax official
providing the relevant misleading information.
{ + (c) 'Manufactured structure' has the meaning given that
term in ORS 446.561. + }
(6) The remedy provided under this section is in addition to
all other remedies provided by law.
{ - (7) As used in subsections (1) to (6) of this section, '
manufactured structure' has the meaning given that term in ORS
446.561. - }
{ + NOTE: + } Reorganizes and restructures definition in (7)
to improve readability.
SECTION 3. { + ORS 305.805, 311.177, 311.179 and 311.181 are
repealed. + }
{ + NOTE: + } Repeals outdated statutes.
SECTION 4. ORS 311.205 is amended to read:
311.205. (1) After the assessor certifies the assessment and
tax roll to the tax collector, the officer in charge of the roll
may correct errors or omissions in the roll to conform to the
facts, as follows:
(a) The officer may correct a clerical error. { + For purposes
of this paragraph:
Enrolled Senate Bill 330 (SB 330-INTRO) Page 2
(A) + } A clerical error is an error on the roll { - which
either arises - } { + :
(i)(I) That arises + } from an error in the ad valorem tax
records of the assessor, or the records of the Department of
Revenue for property assessed under ORS 306.126 { - , or - }
{ + ; or
(II) That + } { - which - } is a failure to correctly
reflect the ad valorem tax records of the assessor, or the
records of the department { - of Revenue - } for property
assessed under ORS 306.126 { - , and which, - } { + ;
(ii) That, + } had it been discovered by the assessor or the
department prior to the certification of the assessment and tax
roll of the year of assessment { + , + } would have been
corrected as a matter of course { - , - } { + ; + } and
{ + (iii) For which + } the information necessary to make the
correction is contained in { - such - } { + the + } records.
{ + (B) Clerical errors + } { - Such errors - } include,
but are not limited to, arithmetic and copying errors { - , - }
and the omission or misstatement of a land, improvement or other
property value on the roll.
(b) { + (A) + } The officer may correct an error in valuation
judgment at any time in any account when an appeal has been filed
in the tax court alleging that the value on the roll is
incorrect, if the correction results in a reduction of the tax
owed on the account.
{ + (B) The officer may not make + } corrections under this
paragraph to accounts appraised by the department pursuant to ORS
306.126 and 308.505 to 308.665 { - may not be made - } without
the approval of the department. { - Errors in valuation
judgment are those where the assessor or the department would
arrive at a different opinion of value. - }
{ + (C) + } The officer may correct any other error or
omission of any kind. Corrections that are not corrections of
{ + errors in + } valuation judgment { - errors - } include,
but are not limited to { - , - } { + :
(i) + } The elimination of an assessment to one taxpayer of
property belonging to another on the assessment date { - , - }
{ + ;
(ii) + } The correction of a tax limit calculation { - , - }
{ + ;
(iii) + } The correction of a value changed on appeal { - ,
or - } { + ; and
(iv) + } The correction of an error in the assessed value of
property resulting from an error in the identification of a unit
of property, but not { + from + } an error in a notice filed
under ORS 310.060.
{ + (D) For purposes of this paragraph, an error in valuation
judgment is one in which the assessor or the department would
arrive at a different opinion of value. + }
(c) The officer shall make any change requested by the
department { - of Revenue which - } { + that + } relates to
an assessment of property made by the department under ORS
308.505 to 308.665.
(d) The officer shall make any change ordered by the tax court
or the department { - of Revenue - } under ORS 305.288
{ - (1) to (6) - } or 306.115.
(e) The officer shall make any change required under ORS
308A.089.
(2)(a) The officer in charge of the roll shall make corrections
with the assent and concurrence of the assessor or the
Enrolled Senate Bill 330 (SB 330-INTRO) Page 3
department. The direction for the correction { - shall - }
{ + must + } be made in writing and state the type of error and
the statutory authority for the correction. { - Corrections may
be made to - } { + The officer may correct + } the roll for any
year or years not exceeding five years prior to the last
{ + certified + } roll { - so certified - } .
(b) Any additional taxes resulting from corrections for years
prior to the current year { - shall be - } { + are + } deemed
assessed and imposed in the particular year or years { - as - }
to which the corrections apply. Addition of tax to a prior year's
tax roll { - , - } due to corrections under this section { - ,
shall - } { + may + } not be considered in calculating the
effect of the tax limitation under
{ - section 11b, - } Article XI { + , section 11b, + } of the
Oregon Constitution { + , + } for the current year.
(3) { + The officer in charge of the roll shall make + } a
correction
{ - made - } pursuant to this section { - shall be made - }
in whatever manner { + is + } necessary to make the assessment,
tax or other proceeding regular and valid. The correction
{ - shall - } { + must + } be distinguishable upon the roll,
{ - shall - } { + must + } include the date of the correction
and
{ - shall - } { + must + } identify the officer making the
correction. { +
(4) + } Whenever a correction { + that will increase the
assessment to which it relates + } is to be made after the
assessor has delivered the roll to the tax collector, { - the
effect of which is to increase the assessment to which it
relates, except where - } { + unless the correction is + } made
by order of the department, the { + officer in charge of the tax
roll shall follow the + } procedure prescribed in ORS 311.216 to
311.232 { - shall be followed; and - } { + . + } The
provisions
{ - therein - } { + of ORS 311.216 to 311.232 + } with
respect to appeals { - shall likewise - } apply { + under
this subsection + }.
{ - (4) - } { + (5) + } Corrections { - which - } { +
that + } would result in { - less than a $1,000 - } { + a + }
change in assessed value or real market value { + of less than
$1,000 do + } { - shall - } not change the value for purposes
of computing the taxes levied against the property, but shall be
made only for purposes of correcting the office records.
{ - (5) - } { + (6) + } The remedies under this section are
in addition to other remedies provided by law.
{ + NOTE: + } Corrects subsection reference in (1)(d). See
section 2 (amending ORS 305.288). Updates form and style; updates
syntax and tabulates for improved readability.
SECTION 5. ORS 311.208 is amended to read:
311.208. (1) The assessor shall notify the property owner of
record or other person claiming to own the property or occupying
the property or in possession of the property, if:
(a) A correction is made that applies only to the current roll;
(b) The correction is made after roll certification under ORS
311.105 and prior to December 1 of the current tax year; and
(c) The correction increases the value of the property.
(2) If a correction described in subsection (1) of this section
results in additional taxes being added to the current roll, the
additional taxes shall be due and payable without interest if
Enrolled Senate Bill 330 (SB 330-INTRO) Page 4
paid prior to the 16th of the month next following the date the
notice was sent under this section.
(3) If the additional taxes described in subsection (2) of this
section are not paid prior to the 16th of the month next
following the date the notice was sent under this section, the
additional taxes shall be considered for all purposes of
collection and enforcement of payment as having become delinquent
on the date the taxes would normally have become delinquent if
the taxes had been timely extended on the roll.
(4) The notice described in subsection (1) of this section
shall:
(a) Be mailed prior to December 1 to the last-known address of
the person described in subsection (1) of this section;
(b) Specify the date and the amount of the correction;
(c) If additional tax is imposed, specify the date by which the
additional tax may be paid without interest; and
(d) Include the owner's right to file a petition with the
county board of property tax appeals not later than December 31
of the current tax year.
(5) The correction shall be made by the officer in charge of
the roll in the manner described in ORS 311.205 { - (3) - } .
(6) A correction made under this section may be appealed to the
board of property tax appeals in the manner provided in ORS
309.100.
{ + NOTE: + } Corrects subsection reference in (5). See
section 4 (amending ORS 311.205).
SECTION 6. ORS 314.307 is amended to read:
314.307. As used in this section and ORS 314.308, 314.403
{ - , - } { + and + } 314.404 { - , 314.406 and 314.469 - } :
(1) 'Listed transaction' means any of the following
transactions:
(a) A listed transaction under section 6707A of the Internal
Revenue Code.
(b) A transaction without economic substance in which an Oregon
taxable corporation:
(A) Transfers income-producing assets to a real estate
investment trust owned directly or indirectly by the corporation;
and
(B) With respect to dividends paid from the real estate
investment trust, claims a dividend-received deduction and the
real estate investment trust claims a dividend-paid deduction.
(c) A transaction without economic substance in which an Oregon
taxable corporation:
(A) Transfers income-producing assets to a regulated investment
company owned directly or indirectly by the corporation; and
(B) With respect to dividends paid from the regulated
investment company, claims a dividend-received deduction and the
regulated investment company claims a dividend-paid deduction.
(2) 'Oregon taxable corporation' means a corporation:
(a) That does business in Oregon, is organized in Oregon or has
income from Oregon sources; or
(b) That is owned by an Oregon income or corporate excise
taxpayer.
(3) 'Reportable transaction' means a transaction:
(a) That is a reportable transaction under section 6707A of the
Internal Revenue Code; or
(b) That is a listed transaction.
(4) 'Transaction without economic substance' means a
transaction for which the taxpayer cannot demonstrate a business
purpose other than tax savings.
Enrolled Senate Bill 330 (SB 330-INTRO) Page 5
{ + NOTE: + } Eliminates unnecessary references in lead-in.
SECTION 7. { + ORS 315.259, 316.074 and 316.076 are
repealed. + }
{ + NOTE: + } Repeals outdated statutes.
SECTION 8. Section 146, chapter 655, Oregon Laws 2003, is
amended to read:
{ + Sec. 146. + } (1) Except as provided in { - subsections
(2) and - } { + ORS 446.621 and subsection + } (3) of this
section, { - sections 9 to 23a and 47a to 47c of this 2003
Act - } { + ORS 305.288 (5)(c), 306.006, 446.566 to 446.646 and
446.995 + }, the amendments to Oregon Revised Statutes by
sections 48 to 142 { + , chapter 655, Oregon Laws 2003, + }
{ - of this 2003 Act - } and the repeal of Oregon Revised
Statutes by section 143 { + , chapter 655, Oregon Laws 2003, + }
{ - of this 2003 Act - } do not apply to expand, diminish or
alter the rights or remedies available, prior to { - the
operative date of sections 9 to 23a of this 2003 Act - } { +
May 1, 2005 + }, to a creditor who perfected a security interest
in a manufactured structure prior to { - the operative date of
sections 9 to 23a of this 2003 Act - } { + May 1, 2005 + }.
(2) If the Department of Consumer and Business Services issues
an ownership document for a manufactured structure that was
previously issued a certificate of title by the Department of
Transportation, the Department of Consumer and Business Services
shall record in the department's records and note on the
ownership document any unreleased secured interest that was noted
on the certificate of title. A secured interest described in this
subsection retains the original perfection date of the interest,
but provides the same creditor rights and remedies available for
a secured interest in personal property perfected under
{ - section 18 (1) of this 2003 Act - } { + ORS 446.611
(1) + }.
(3) { - Section 21 of this 2003 Act - } { + ORS 446.626 + }
applies to applications by a manufactured structure owner who
holds a leasehold estate in real property whether the lease
creating the required recorded leasehold estate is entered into
before, on or after { - the effective date of this 2003 Act - }
{ + August 14, 2003 + }.
{ + NOTE: + } Adjusts subsection reference in (1). See
section 2 (amending ORS 305.288).
SECTION 9. ORS 677.141 is amended to read:
677.141. (1) A physician issued a license under ORS 677.139 is
subject to all the provisions of this chapter and to all the
rules of the Oregon Medical Board. A physician issued a license
under ORS 677.139 has the same duties and responsibilities and is
subject to the same penalties and sanctions as any other
physician licensed under this chapter.
(2) A physician issued a license under ORS 677.139 may not:
(a) Act as a dispensing physician as defined in ORS 677.010;
(b) Administer controlled substances for the treatment of
intractable pain to a person located within this state;
(c) Employ a physician assistant as defined in ORS 677.495 to
treat a person located within this state;
{ - (d) Claim the tax deduction provided by ORS 316.076; - }
{ - (e) - } { + (d) + } Participate in the Primary Care
Services Program under ORS 442.550 to 442.570; or
{ - (f) - } { + (e) + } Assert a lien for services under
ORS 87.555.
(3) A physician licensed under ORS 677.139 shall comply with
all patient confidentiality requirements of this state, except as
Enrolled Senate Bill 330 (SB 330-INTRO) Page 6
those requirements are expressly prohibited by the law of any
other state of the United States where a person's medical records
are maintained.
{ + NOTE: + } Deletes reference to repealed statute.
----------
Passed by Senate February 26, 2013
.............................................................
Robert Taylor, Secretary of Senate
.............................................................
Peter Courtney, President of Senate
Passed by House May 13, 2013
.............................................................
Tina Kotek, Speaker of House
Enrolled Senate Bill 330 (SB 330-INTRO) Page 7
Received by Governor:
......M.,............., 2013
Approved:
......M.,............., 2013
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2013
.............................................................
Kate Brown, Secretary of State
Enrolled Senate Bill 330 (SB 330-INTRO) Page 8
