||HB 2569 (2011 Oregon laws, Chapter 39) |
| ORS changed
|| New law. |
| Effective date
|| September 28, 2011 |
| Applies to
|| Appeals active on, or filed on or after effective date. |
| DOR contact
|| Xann Culver 503-945-8474 |
county assessor to order deferred billing credit to taxpayer
if dollar amount in dispute in property tax appeal exceeds $1
|| New law|
|| No provision.
(1) Assessor may order tax collector to include deferred billing
credit in tax statement of property involved in dispute, amount
exceeding $1 million, of "property value or claim for exemption or
cancellation of a property tax assessment." For utility and centrally
assessed properties (ORS 308.515) in dispute, the assessor of each
county to which value is apportioned may order deferred billing credit
even if amount for applicable county is less than $1 million and other
assessors do not order deferred billing.|
(2) For this section,
dollar amount in dispute means dollar amount of RMV or specially
assessed value in dispute for all tax years subject to appeal(s), all
properties of taxpayer subject to appeal(s), or, in cases of utility and
centrally assessed properties (ORS 308.515), all property or unit of
property subject to appeal(s).
(3) Amount of deferred billing credit shall be amount assessor determines necessary to cover tax and interest at risk.
Assessor may order separate notice of deferred billing at any time
during a tax year to which appeal relates or any year during the appeal.
(5) Tax paid before or after notice of deferred billing credit shall be refunded or returned to taxpayer without interest.
(6) Deferred billing credit does not give cause for action other than ensure proper application of this section.
Tax amounts included in deferred billing credit may not be considered
delinquent nor accrue interest from start of credit until resolution of
(8) Interest shall be paid for period from tax payment
date or due date (whichever is later) to date refund is made, when
refund ordered in final resolution of appeal with deferred billing
(9) As soon as practicable, assessor shall mail to
taxpayer notice of amount of additional taxes due if so ordered in final
resolution of appeal.
(10) Additional taxes due upon final
resolution are without interest and discounted 3 percent if paid within
45 days of assessor notice. If not paid by 45th day, additional taxes
are considered delinquent on date taxes would normally have become
delinquent and interest on additional taxes begins on 46th day after
(11) Assessor shall provide to governing body a
quarterly status report of all current deferred billing credits and
appeals to which credits relate.
(12) Defines "property tax
statement" as described in ORS 311.250 and "separate notice of deferred
billing" as notice to taxpayer stating amount of deferred billing credit
and amount of refund, if applicable.
|| Section 1 applies to appeals active on or filed by September 28, 2011.|
|| Changes become effective September 28, 2011.|