Bill Text: OR SB397 | 2013 | Regular Session | Introduced

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Bill Title: Relating to property tax statements; prescribing an effective date.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [SB397 Detail]

Download: Oregon-2013-SB397-Introduced.html

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     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 2392

                         Senate Bill 397

Sponsored by Senator GEORGE (Presession filed.)

                             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.

  Requires property tax statements to include list, by
percentages of total amount of taxes due, that categorizes
amounts to be used for education, public safety and general
government other than public safety, regardless of kind of tax.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to property tax statements; creating new provisions;
  amending ORS 311.250; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 311.250 is amended to read:
  311.250. (1) Except as to real property assessed to 'unknown
owners' pursuant to ORS 308.240 (2), on or before October 25 in
each year, the tax collector shall deliver or mail to each person
(as defined in ORS 311.605) shown on the tax roll as an owner of
real or personal property, or to an agent or representative
authorized in writing pursuant to ORS 308.215 by   { - such - }
 { + the + } person, a written statement of property taxes
payable on the following November 15.
  (2) The failure of a taxpayer to receive the statement
described in this section   { - shall - }   { + does + } not
invalidate any assessment, levy, tax  { - , - }  or proceeding to
collect tax.
  (3) The tax collector   { - shall not be - }   { + is not + }
liable for failure to deliver or mail the tax statements by
October 25 as provided in subsection (1) of this section if
 { - such - }   { + the + } failure was caused by not receiving
the tax roll from the assessor by the time provided by law or by
reason of any other circumstance beyond the control of the tax
collector. In such case the tax collector shall deliver or mail
the statements as soon as possible.
  (4) Where, for any reason the taxes due on any property on the
assessment roll in any year cannot be ascertained from the tax
roll by November 5 of that year, within 15 days thereafter the
owner or other person liable for or desiring to pay the taxes on
  { - such - }   { + the + } property may tender to the tax
collector, and the tax collector may collect, a payment of all or
part of the taxes estimated by the tax collector to be due on
 { - such - }   { + the + } property.  Immediately after the
taxes are actually extended on the tax roll, the tax collector
shall credit the amount paid as provided by law, allowing the
discount under ORS 311.505 and not charging interest for the
amount of taxes satisfied by   { - such - }   { + the + }
payment. Where there has been an underpayment, additional taxes
shall be collected, and where there has been an overpayment,
refund shall be made as otherwise provided by law.
  (5) The tax statement described in this section shall be
designed by the Department of Revenue and shall contain such
information as the department shall prescribe by rule including:
  (a) The real market value of the property for which the tax
statement is being prepared (or the property's specially assessed
value if the property is subject to special assessment) for the
current and prior tax year;
  (b) The property's assessed value for the current and prior tax
year;   { - and - }
  (c) The total amount of taxes due on the property { + ; and
  (d) A list, by percentages of the total amount of taxes due,
that categorizes the amounts to be used for education, public
safety and general government other than public safety,
regardless of whether the tax is an operating tax, a local option
tax or a tax levied to pay bonded indebtedness + }.
  SECTION 2.  { + The amendments to ORS 311.250 by section 1 of
this 2013 Act apply to tax statements for property tax years
beginning on or after July 1, 2014. + }
  SECTION 3.  { + 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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