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SB 302
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Article Content | 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. |
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| Section |
Old law |
New law
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| 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. |
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