Bill Text: OR SB549 | 2013 | Regular Session | Enrolled

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Bill Title: Relating to tax exemption of federal land used by recreation facility operators under permit; and prescribing an effective date.

Spectrum: Bipartisan Bill

Status: (Passed) 2013-06-13 - Effective date, October 7, 2013. [SB549 Detail]

Download: Oregon-2013-SB549-Enrolled.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

                            Enrolled

                         Senate Bill 549

Sponsored by Senators PROZANSKI, KRUSE

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

                             AN ACT

Relating to tax exemption of federal land used by recreation
  facility operators under permit; creating new provisions;
  amending ORS 307.182 and section 4, chapter 405, Oregon Laws
  1981; and prescribing an effective date.

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

  SECTION 1. ORS 307.182 is amended to read:
  307.182. Notwithstanding ORS 307.060,   { - there shall be
exempt from property taxation - }  real property used and
occupied by commercial recreation facility operators under
permits issued pursuant to the Acts of June 4, 1897 (16 U.S.C.
551), and March 4, 1915 (16 U.S.C. 497), as amended,   { - but
the improvements thereon are subject to ad valorem taxation as
provided in ORS 307.030 - }  { +  is exempt from ad valorem
property taxation + }. { +  This section does not apply to
improvements on real property described in this section. + }
  SECTION 2. Section 4, chapter 405, Oregon Laws 1981, as amended
by section 1, chapter 169, Oregon Laws 1985, section 4, chapter
748, Oregon Laws 1995, section 4, chapter 67, Oregon Laws 2001,
section 13, chapter 114, Oregon Laws 2001, and section 8, chapter
509, Oregon Laws 2001, is amended to read:
   { +  Sec. 4. + } ORS 307.182 applies to tax years beginning on
or after July 1, 1981, and   { - prior to July 1, 2012 - }  { +
before July 1, 2024 + }.
  SECTION 3. { +  The amendments to section 4, chapter 405,
Oregon Laws 1981, by section 2 of this 2013 Act apply to property
tax years beginning on or after July 1, 2012. + }
  SECTION 4.  { + (1)(a) To receive a refund under this section,
an application must be filed with the county assessor within 60
days after the effective date of this 2013 Act.
  (b) An application filed under this section must:
  (A) Contain information necessary to substantiate the claim for
a refund and any other information required by the county
assessor.
  (B) Be accompanied by a filing fee of $200.
  (2) For the property tax year beginning on July 1, 2012:
  (a) If property taxes on property that is exempt by operation
of the amendments to section 4, chapter 405, Oregon Laws 1981, by
section 2 of this 2013 Act have not been paid, the taxes and any
interest on the taxes are abated.
  (b) If property taxes on property that is exempt by operation
of the amendments to section 4, chapter 405, Oregon Laws 1981, by
section 2 of this 2013 Act have been paid, the tax collector of

Enrolled Senate Bill 549 (SB 549-A)                        Page 1

the county in which the property is located shall notify the
governing body of the county of any refund required by operation
of the amendments to section 4, chapter 405, Oregon Laws 1981, by
section 2 of this 2013 Act.
  (3)(a) Upon receipt of notice from the tax collector under
subsection (2)(b) of this section, the governing body shall cause
a refund of any amount of property taxes and interest on the
property taxes that have been paid to be made from the refund
reserve account, if the county has established a refund reserve
account under ORS 311.807, or from the unsegregated tax
collections account described in ORS 311.385.
  (b) A refund under this subsection shall be made without
interest.
  (4) The county assessor and the tax collector shall make the
necessary corrections in the records of their offices. + }
  SECTION 5.  { + 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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Passed by Senate April 9, 2013

    .............................................................
                               Robert Taylor, Secretary of Senate

    .............................................................
                              Peter Courtney, President of Senate

Passed by House May 29, 2013

    .............................................................
                                     Tina Kotek, Speaker of House

Enrolled Senate Bill 549 (SB 549-A)                        Page 2

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 549 (SB 549-A)                        Page 3