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SB 302
Bill number SB 302 (2011 Oregon laws, Chapter 43)
 ORS changed 311.206
 Effective date September 28, 2011
 Applies to Roll corrections from May 27, 2008 to May 27, 2010.
 DOR contact Rebecca Hall  503-947-2157
 Summary The tax roll correction provisions of HB 3612 (2010) are retroactive to corrections made from May 27, 2008.

Section Old law  New law
1 HB 3612 (2010) created a repayment scheme for additional taxes owed because of a tax roll correction. The additional tax will be added to the tax extended against the property year-for-year until the additional tax is paid. Makes the provisions of HB 3612 retroactive to tax roll corrections made on or after May 27, 2008; provides for refunds of taxes paid in some cases; and waives interest applicable to such taxes.
 2 No provision. The bill is effective 91 days after sine die, September 28, 2011.