Chapter 83 Oregon
Laws 2011
AN ACT
SB 297
Relating to
correction of erroneous material in Oregon tax law; creating new provisions;
amending ORS 90.650, 294.178, 294.184, 307.475, 307.990, 314.752, 315.053,
315.356, 316.502, 316.832, 318.031, 323.230 and 527.710 and section 5a, chapter
832, Oregon Laws 2005, and sections 2b and 7b, chapter 906, Oregon Laws 2007;
and repealing ORS 285C.530, 285C.533, 314.088, 315.134, 315.274, 315.311,
315.324, 315.511, 315.604, 316.095, 316.871, 316.872, 316.873, 316.874,
316.876, 316.877, 316.878, 316.879, 316.881, 316.882, 316.883, 316.884,
468.451, 468.456, 468.461, 468.466, 468.471, 468.476, 468.481, 468.486,
468.491, 468A.095, 468A.096, 468A.098, 496.260, 496.265 and 759.217 and
sections 3 and 4, chapter 519, Oregon Laws 2005, section 61, chapter 832,
Oregon Laws 2005, sections 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49,
50, 51, 52, 81, 82, 83 and 88, chapter 843, Oregon Laws 2007, sections 6b, 6c,
7b and 7c, chapter 868, Oregon Laws 2007, and section 20b, chapter 906, Oregon
Laws 2007.
Be It Enacted by the People of the State of Oregon:
SECTION 1. Section 2b, chapter 906,
Oregon Laws 2007, is amended to read:
Sec. 2b. The amendments to [section 2 of this 2007 Act] ORS
90.645 by section 2a, chapter 906, Oregon Laws 2007, [of this 2007 Act] become operative
January 1, [2013] 2014.
NOTE: Adjusts date, making
amendments operative on same date as sunset to which they relate. See section
18, chapter 906, Oregon Laws 2007, as amended by section 33, chapter 913, Oregon
Laws 2009.
SECTION 2. ORS 90.650 is amended to
read:
90.650. (1) If a manufactured dwelling
park or a portion of a manufactured dwelling park is closed, resulting in the
termination of the rental agreement between the landlord of the park and a tenant
renting space for a manufactured dwelling, whether because of the exercise of
eminent domain, by order of a federal, state or local agency or as provided
under ORS 90.645 (1), the landlord shall provide notice to the tenant of the
tax credit provided under [section 82,
chapter 843, Oregon Laws 2007, and] section 17, chapter 906, Oregon Laws
2007. The notice shall state the eligibility requirements for the credit,
information on how to apply for the credit and any other information required
by the Office of Manufactured Dwelling Park Community Relations or the
Department of Revenue by rule. The notice shall also state that the closure may
allow the taxpayer to appeal the property tax assessment on the manufactured
dwelling.
(2) The office shall adopt rules
establishing a sample form for the notice described in this section and the
notice described in ORS 90.645 (3).
(3) The department, in consultation
with the office, shall adopt rules establishing a sample form and explanation
for the property tax assessment appeal.
(4) The office may adopt rules to
administer this section.
NOTE: Deletes reference to
repealed statute in (1). See section 27 (repealing section 82, chapter 843,
Oregon Laws 2007).
SECTION 3. Section 7b, chapter 906,
Oregon Laws 2007, is amended to read:
Sec. 7b. The amendments to ORS
[90.635] 90.650 by section 7a,
chapter 906, Oregon Laws 2007, [of
this 2007 Act] become operative January 1, [2013] 2014.
NOTE: Adjusts date, making
amendments operative on same date as sunset to which they relate. See section
18, chapter 906, Oregon Laws 2007, as amended by section 33, chapter 913,
Oregon Laws 2009.
SECTION 4. ORS 285C.530 and
285C.533 are repealed.
NOTE: Repeals outdated
statutes.
SECTION 5. ORS 294.178 is amended to
read:
294.178. (1) Before issuing any
certificate under ORS 294.175, the Department of Revenue shall estimate the
amount available in the County Assessment Function Funding Assistance Account
created under ORS 294.184 for distribution as grants to counties for the ensuing
fiscal year.
(2) The estimate shall be used to
determine the estimated percent of the moneys available in the County
Assessment Function Funding Assistance Account that each county will receive as
grants and the total estimated grant that each county will receive for the
ensuing fiscal year. The estimates so determined shall serve as the estimates
required to be included in any certification issued under ORS 294.175 for that
county.
(3) On or before the 25th day of the
month following the close of each fiscal quarter, the department shall pay a
percentage of the moneys in the County Assessment Function Funding Assistance
Account [as of the close of that fiscal
quarter] to each county to which a certificate has been issued under ORS
294.175.
(4) Except as provided under
subsection (5) of this section, the percentage to be paid to each county under
subsection (3) of this section shall be the percentage that the expenditures of
the county certified by the department to the county governing body under ORS 294.175
bears to the total of all expenditures of all counties certified by the
department to counties under ORS 294.175. In determining the expenditures of a
county or in determining the total of all expenditures for purposes of this
subsection:
(a) No expenditures shall be included
that have not been certified under ORS 294.175.
(b) No expenditures of any county that
did not file an estimate of expenditures under ORS 294.175 shall be included.
(c) No expenditures of any county for
which certification has been denied shall be included.
(d) No expenditures of any county that
does not make its appropriation under ORS 294.435 based upon 100 percent of the
expenditures certified shall be included.
(e) No expenditures of any county that
does not certify compliance under ORS 294.181 shall be included.
(5) If the expenditures of a county
are not included for a fiscal quarter on account of subsection (4) of this
section, no grant shall be made to that county under subsection (3) of this
section for that fiscal quarter. If grant funds are denied to any county under
this subsection for any fiscal quarter, the percentage determined under
subsection (4) of this section shall be redetermined, excluding from the
computation for that fiscal quarter the certified expenditures of the county
for which grant funds are denied to the end that all of the funds available in
the County Assessment Function Funding Assistance Account [as of the close of the fiscal quarter] at the time of
calculating the quarterly distribution may be distributed.
NOTE: Eliminates accounting
impossibility in (3) and (5) by allowing transfer of moneys on date other than
that on which no moneys are available.
SECTION 6. ORS 294.184 is amended to
read:
294.184. (1) There is created under
ORS 293.445 a suspense account to be known as the County Assessment Function
Funding Assistance Account. The account shall consist of:
(a) All moneys paid over by the county
treasurers as provided under ORS 294.187 (2)(a); and
(b) All interest earned upon any
moneys in the account.
(2) [Of the moneys in the account as of the last day of each fiscal quarter]
Prior to each quarterly distribution of the moneys in the account under ORS
294.178, the moneys necessary to pay the following Department of Revenue
expenses shall be transferred to a suspense account of the department created
under ORS 293.445 and are continuously appropriated to the department for:
(a) Expenses incurred in carrying out
the purposes of ORS 294.175 to 294.184; and
(b) Appraisal expenses incurred by the
department in appraising principal and secondary industrial properties
identified under ORS 306.126 and property of centrally assessed companies under
ORS 308.505 to 308.665.
(3) The [total] amount of moneys transferred to the suspense account of the
department under subsection (2) of this section each quarter may not
exceed 10 percent of the moneys in the account [as of the last day of the fiscal quarter for which the transfer is
being made].
(4) The remainder of the moneys in the
account [as of the last day of the fiscal
quarter] after the transfer made under subsection (2) of this section
shall be used for the purpose of making the grant payments to counties as
required under ORS 294.178 and are continuously appropriated to the department
for that purpose.
NOTE: Eliminates accounting
impossibility in (2), (3) and (4) by allowing transfer of moneys on date other
than that on which no moneys are available.
SECTION 7. ORS 307.475 is amended to
read:
307.475. (1) Any taxpayer may apply to
the Director of the Department of Revenue for a recommendation that the value
of certain property be:
(a) Stricken from the assessment roll
and that any taxes assessed against such property be stricken from the tax roll
on the grounds of hardship; or
(b) Redetermined pursuant to ORS
308.146 (6) or 308.428.
(2) As used in this section, “hardship”
means a situation where property is subject to taxation but would have received
relief had there been a timely filing of a valid claim for exemption, for
cancellation of assessment or for a redetermination of value pursuant to ORS
308.146 (6) or 308.428, and where the failure to make timely application for
the exemption, cancellation or change in assessment date was by reason of good
and sufficient cause.
(3) An application to the director for
a recommendation of tax relief on the grounds of hardship must be made not
later than December 15 of the year in which the failure to timely file a valid
claim [of hardship] for exemption,
for cancellation of assessment or for a redetermination of value pursuant to
ORS 308.146 (6) or 308.428 occurred.
(4) If the director, in the discretion
of the director, finds that tax relief should be granted on the grounds of
hardship, the director shall send the written recommendation of the director to
the assessor of the county in which the property is located. If the assessor
agrees with the recommendation, the assessor shall note approval thereon. The
person in charge of the roll shall:
(a) Enter an assessment consistent
with a redetermination of the value of the property as of July 1 of the
assessment year;
(b) Strike all or a portion of taxes
on the tax roll; or
(c) Issue a refund of taxes already
paid. A refund of taxes paid shall be treated as any refund granted under ORS
311.806.
NOTE: Resolves circular
reference by eliminating misuse of defined term in (3).
SECTION 8. ORS 307.990 is amended to
read:
307.990. If any person [shall willfully deliver any statement]
willfully delivers any statement containing a false statement of a material
fact to the officer charged with assessment of property for tax purposes in
the county of the person [containing a
false statement of a material fact], whether it be an owner, shipper, the
agent of the person, or a [storageman or
warehouseman] storehouse or warehouse operator of the agent of the
person, the person shall be guilty of a misdemeanor, and upon conviction shall
be punished by a fine of not more than $500 or by imprisonment in the county
jail for not more than six months.
NOTE: Neutralizes
gender-specific terms and improves readability of text.
SECTION 9. ORS 314.088 is
repealed.
NOTE: Repeals outdated statute.
SECTION 10. Sections 3 and 4,
chapter 519, Oregon Laws 2005, are repealed.
NOTE: Repeals outdated statutes
related to ORS 314.088. See section 9 (repealing ORS 314.088).
SECTION 11. ORS 314.752, as amended
by section 26, chapter 76, Oregon Laws 2010, is amended to read:
314.752. (1) Except as provided in ORS
314.740 (5)(b), the tax credits allowed or allowable to a C corporation for
purposes of ORS chapter 317 or 318 shall not be allowed to an S corporation.
The business tax credits allowed or allowable for purposes of ORS chapter 316
shall be allowed or are allowable to the shareholders of the S corporation.
(2) In determining the tax imposed
under ORS chapter 316, as provided under ORS 314.734, on income of the
shareholder of an S corporation, there shall be taken into account the
shareholder’s pro rata share of business tax credit (or item thereof) that
would be allowed to the corporation (but for subsection (1) of this section) or
recapture or recovery thereof. The credit (or item thereof), recapture or
recovery shall be passed through to shareholders in pro rata shares as
determined in the manner prescribed under section 1377(a) of the Internal
Revenue Code.
(3) The character of any item included
in a shareholder’s pro rata share under subsection (2) of this section shall be
determined as if such item were realized directly from the source from which
realized by the corporation, or incurred in the same manner as incurred by the
corporation.
(4) If the shareholder is a
nonresident and there is a requirement applicable for the business tax credit
that in the case of a nonresident the credit be allowed in the proportion provided
in ORS 316.117, then that provision shall apply to the nonresident shareholder.
(5) As used in this section, “business
tax credit” means a tax credit granted to personal income taxpayers to
encourage certain investment, to create employment, economic opportunity or
incentive or for charitable, educational, scientific, literary or public
purposes that is listed under this subsection as a business tax credit or is
designated as a business tax credit by law or by the Department of Revenue by
rule and includes but is not limited to the following credits: ORS 285C.309
(tribal taxes on reservation enterprise zones and reservation partnership
zones), ORS 315.104 (forestation and reforestation), [ORS 315.134 (fish habitat improvement),] ORS 315.138 (fish screening,
by-pass devices, fishways), ORS 315.156 (crop gleaning), ORS 315.164 and
315.169 (farmworker housing), ORS 315.204 (dependent care assistance), ORS
315.208 (dependent care facilities), ORS 315.213 (contributions for child
care), ORS 315.304 (pollution control facility), [ORS 315.324 (plastics recycling),] ORS 315.354 and 469.207 (energy
conservation facilities), ORS 315.507 (electronic commerce), [ORS 315.511 (advanced telecommunications
facilities), ORS 315.604 (bone marrow transplant expenses),] ORS 317.115
(fueling stations necessary to operate an alternative fuel vehicle) and ORS
315.141 (biomass production for biofuel).
NOTE: Deletes references to
repealed statutes in (5). See section 13 (repealing ORS 315.134 and 315.324)
and section 15 (repealing ORS 315.511 and 315.604).
SECTION 12. ORS 315.053 is amended to
read:
315.053. An income tax credit allowed
under ORS 315.141, 315.354 or 315.514 or [section
47, chapter 843, Oregon Laws 2007, or] section 12, chapter 855, Oregon Laws
2007, may be transferred or sold only to one or more of the following:
(1) A C corporation.
(2) An S corporation.
(3) A personal income taxpayer.
NOTE: Deletes reference to
repealed statute in lead-in. See section 27 (repealing section 47, chapter 843,
Oregon Laws 2007).
SECTION 13. ORS 315.134, 315.274,
315.311 and 315.324 are repealed.
NOTE: Repeals outdated
statutes.
SECTION 14. ORS 315.356 is amended to
read:
315.356. (1) If a taxpayer obtains a
grant from the federal government in connection with a facility that has been
certified by the Director of the State Department of Energy, the certified cost
of the facility shall be reduced on a dollar for dollar basis. Any income or
excise tax credits that the taxpayer would be entitled to under ORS 315.354 and
469.185 to 469.225 after any reduction described in this subsection may not be
reduced by the federal grant. A taxpayer applying for a federal grant shall
notify the Department of Revenue by certified mail within 30 days after each
application, and after the receipt of any grant.
(2) A taxpayer is eligible to
participate in both this tax credit program and low interest,
government-sponsored loans.
(3) A taxpayer who receives a tax
credit or property tax relief on a pollution control facility or an alternative
energy device under ORS 307.405, 315.304 or 316.116 is not eligible for a tax
credit on the same facility or device under ORS 315.354 and 469.185 to 469.225.
[(4)
A credit may not be allowed under ORS 315.354 if the taxpayer has received a
tax credit on the same facility or device under ORS 315.324.]
NOTE: Deletes reference to
repealed statute in (4). See section 13 (repealing ORS 315.324).
SECTION 15. ORS 315.511, 315.604
and 316.095 are repealed.
NOTE: Repeals outdated
statutes.
SECTION 16. Section 5a, chapter 832,
Oregon Laws 2005, as amended by section 35, chapter 843, Oregon Laws 2007, and
section 12, chapter 913, Oregon Laws 2009, is amended to read:
Sec. 5a. A taxpayer may not be
allowed a credit under ORS 316.116 if the first tax year for which the credit
would otherwise be allowed with respect to an alternative energy device or
alternative fuel vehicle or related equipment [is] begins on or after January 1, 2012.
NOTE: Corrects word choice.
SECTION 17. ORS 316.502, as amended
by section 60, chapter 832, Oregon Laws 2005, sections 86 and 87, chapter 843,
Oregon Laws 2007, sections 6, 6a, 7 and 7a, chapter 868, Oregon Laws 2007, and
sections 20 and 20a, chapter 906, Oregon Laws 2007, is amended to read:
316.502. (1) The net revenue from the
tax imposed by this chapter, after deducting refunds, shall be paid over to the
State Treasurer and held in the General Fund as miscellaneous receipts
available generally to meet any expense or obligation of the State of Oregon
lawfully incurred.
(2) A working balance of unreceipted
revenue from the tax imposed by this chapter may be retained for the payment of
refunds, but such working balance shall not at the close of any fiscal year
exceed the sum of $1 million.
(3) Moneys are continuously
appropriated to the Department of Revenue to make:
(a) The
refunds authorized under subsection (2) of this section; and
(b) The refund payments in excess of
tax liability authorized under ORS 315.262 and 315.266 and section 17, chapter
906, Oregon Laws 2007.
NOTE: Conforms section to
legislative style by restoring references to tax credits in (3)(b).
SECTION 18. The amendments to ORS
316.502 by section 17 of this 2011 Act apply to refunds for credits claimed for
tax years beginning on or after January 1, 2007.
NOTE: Restates applicability of
amendments to statute for which references were restored.
SECTION 19. (1) Section 61,
chapter 832, Oregon Laws 2005, as amended by section 4, chapter 880, Oregon
Laws 2007, is repealed.
(2) Section 88, chapter 843, Oregon Laws
2007, is repealed.
(3) Sections 6b, 6c, 7b and 7c,
chapter 868, Oregon Laws 2007, are repealed.
(4) Section 20b, chapter 906, Oregon
Laws 2007, is repealed.
NOTE: Repeals unnecessary
operative dates and applicability provisions for amendments to ORS 316.502 by
section 60, chapter 832, Oregon Laws 2005, sections 84 to 87, chapter 843,
Oregon Laws 2007, sections 6, 6a, 7 and 7a, chapter 868, Oregon Laws 2007, and
sections 19 to 20a, chapter 906, Oregon Laws 2007.
SECTION 20. ORS 316.832 is amended to
read:
316.832. (1) In addition to the
modifications to federal taxable income contained in this chapter, there shall
be subtracted from federal taxable income traveling expenses[, as defined in ORS 316.824,] incurred
by a logger in job-related travel.
(2) The modification to federal
taxable income by subsection (1) of this section shall be substantiated by any
proof required by the Department of Revenue by rule. The requirement for
substantiation may be waived partially, conditionally or absolutely, as provided
under ORS 315.063.
NOTE: Eliminates unnecessary
reference in (1).
SECTION 21. ORS 316.871, 316.872,
316.873, 316.874, 316.876, 316.877, 316.878, 316.879, 316.881, 316.882, 316.883
and 316.884 are repealed.
NOTE: Repeals outdated
statutes.
SECTION 22. ORS 318.031 is amended to
read:
318.031. It being the intention of the
Legislative Assembly that this chapter and ORS chapter 317 shall be
administered as uniformly as possible (allowance being made for the difference
in imposition of the taxes), ORS 305.140 and 305.150, ORS chapter 314 and the
following sections are incorporated into and made a part of this chapter: ORS
285C.309, 315.104, [315.134,]
315.141, 315.156, 315.204, 315.208, 315.213, 315.304[,] and 315.507[,
315.511 and 315.604] (all only to the extent applicable to a corporation)
and ORS chapter 317.
NOTE: Deletes references to
repealed statutes. See section 13 (repealing ORS 315.134) and section 15
(repealing ORS 315.511 and 315.604).
SECTION 23. ORS 323.230 is amended to
read:
323.230. The Department of Revenue or
its authorized representative, upon oral or written demand, may make such
examinations of the books, papers, records and equipment of persons dealing in,
transporting, or storing cigarettes and such other investigations as it may
deem necessary in carrying out the provisions of ORS 323.005 to 323.482. In
addition to any other reports required under ORS 323.005 to 323.482, the
department may, by rule or otherwise, require additional, other, or
supplemental reports from distributors, dealers, transporters, common and
private carriers, [warehousemen]
warehouse operators, bailees and other persons and prescribe the form,
including verification, of the information to be given and the times for filing
of such additional, other or supplemental reports.
NOTE: Neutralizes
gender-specific term.
SECTION 24. ORS 468.451, 468.456,
468.461, 468.466, 468.471, 468.476, 468.481, 468.486, 468.491, 468A.095,
468A.096, 468A.098, 496.260 and 496.265 are repealed.
NOTE: Repeals outdated statutes.
SECTION 25. ORS 527.710 is amended to
read:
527.710. (1) In carrying out the
purposes of ORS 527.610 to 527.770, 527.990 (1) and 527.992, the State Board of
Forestry shall adopt, in accordance with applicable provisions of ORS chapter
183, rules to be administered by the State Forester establishing standards for
forest practices in each region or subregion.
(2) The rules shall ensure the
continuous growing and harvesting of forest tree species. Consistent with ORS
527.630, the rules shall provide for the overall maintenance of the following
resources:
(a) Air quality;
(b) Water resources, including but not
limited to sources of domestic drinking water;
(c) Soil productivity; and
(d) Fish and wildlife.
(3)(a) In addition to its rulemaking
responsibilities under subsection (2) of this section, the board shall collect
and analyze the best available information and establish inventories of the
following resource sites needing protection:
(A) Threatened and endangered fish and
wildlife species identified on lists that are adopted, by rule, by the State
Fish and Wildlife Commission or are federally listed under the Endangered
Species Act of 1973 as amended;
(B) Sensitive bird nesting, roosting
and watering sites;
(C) Biological sites that are ecologically
and scientifically significant; and
(D) Significant wetlands.
(b) The board shall determine whether
forest practices would conflict with resource sites in the inventories required
by paragraph (a) of this subsection. If the board determines that one or more
forest practices would conflict with resource sites in the inventory, the board
shall consider the consequences of the conflicting uses and determine
appropriate levels of protection.
(c) Based upon the analysis required
by paragraph (b) of this subsection, and consistent with the policies of ORS
527.630, the board shall adopt rules appropriate to protect resource sites in
the inventories required by paragraph (a) of this subsection.
(4) Before adopting rules under
subsection (1) of this section, the board shall consult with other agencies of
this state or any of its political subdivisions that have functions with
respect to the purposes specified in ORS 527.630 or programs affected by forest
operations. Agencies and programs subject to consultation under this subsection
include, but are not limited to:
(a) Air and water pollution programs
administered by the Department of Environmental Quality under ORS chapters 468A
and 468B and ORS 477.013 and 477.515 to 477.532;
(b) Mining operation programs
administered by the Department of Geology and Mineral Industries under ORS
516.010 to 516.130 and ORS chapter 517;
(c) Game fish and wildlife, commercial
fishing, licensing[,] and
wildlife and bird refuge [and fish
habitat improvement] tax incentive programs administered by the State
Department of Fish and Wildlife under ORS 272.060[, 315.134] and ORS chapters 496, 498, 501, 506 and 509;
(d) Park land, Willamette River
Greenway, scenic waterway and recreation trail programs administered by the
State Parks and Recreation Department under ORS 358.480 to 358.545, 390.310 to
390.368, 390.805 to 390.925, 390.950 to 390.989 and 390.121;
(e) The programs administered by the
Columbia River Gorge Commission under Public Law 99-663 and ORS 196.110 and
196.150;
(f) Removal and fill, conservation and
conservation tax incentive programs administered by the State Land Board and
the Department of State Lands under ORS 196.800 to 196.900 and 273.553 to
273.591;
(g) Federal Safe Drinking Water Act
programs administered by the Oregon Health Authority under ORS 448.273 to
448.990;
(h) Conservation and conservation tax
incentive programs administered by the Natural Heritage Advisory Council under
ORS 273.553 to 273.591;
(i) Open space land tax incentive
programs administered by cities and counties under ORS 308A.300 to 308A.330;
(j) Water resources programs
administered by the Water Resources Department under ORS 536.220 to 536.540;
and
(k) Pesticide control programs
administered by the State Department of Agriculture under ORS chapter 634.
(5) In carrying out the provisions of
subsection (4) of this section, the board shall consider and accommodate the
rules and programs of other agencies to the extent deemed by the board to be
appropriate and consistent with the purposes of ORS 527.630.
(6) The board shall adopt rules to
meet the purposes of another agency’s regulatory program where it is the intent
of the board to administer the other agency’s program on forestland and where
the other agency concurs by rule. An operation performed in compliance with the
board’s rules shall be deemed to comply with the other agency’s program.
(7)(a) The board may enter into
cooperative agreements or contracts necessary in carrying out the purposes
specified in ORS 527.630.
(b) The State Forestry Department
shall enter into agreements with appropriate state agencies for joint
monitoring of the effectiveness of forest practice rules in protecting forest
resources and water quality.
(8) If, based upon the study completed
pursuant to section 15 (2)(f), chapter 919, Oregon Laws 1991, the board
determines that additional rules are necessary to protect forest resources
pursuant to ORS 527.630, the board shall adopt forest practice rules that
reduce to the degree practicable the adverse impacts of cumulative effects of
forest practices on air and water quality, soil productivity, fish and wildlife
resources and watersheds. Such rules shall include a process for determining
areas where adverse impacts from cumulative effects have occurred or are likely
to occur, and may require that a written plan be submitted for harvests in such
areas.
(9)(a) The State Forester, in
cooperation with the State Department of Fish and Wildlife, shall identify
streams for which restoration of habitat would be environmentally beneficial.
The State Forester shall select as a priority those streams where restoration
efforts will provide the greatest benefits to fish and wildlife, and to
streambank and streambed stability.
(b) For those streams identified in
paragraph (a) of this subsection, the State Forester shall encourage landowners
to enter into cooperative agreements with appropriate state agencies for
conduct of restoration activities.
(c) The board, in consultation with
appropriate state agencies, shall study and identify methods for restoring or
enhancing fish and wildlife populations through restoration and rehabilitation
of sites beneficial to fish and wildlife.
(d) The board shall adopt rules to
implement the findings of this subsection.
(10) In addition to its
responsibilities under subsections (1) to (3) of this section, the board shall
adopt rules to reduce the risk of serious bodily injury or death caused by a
rapidly moving landslide directly related to forest practices. The rules shall
consider the exposure of the public to these safety risks and shall include
appropriate practices designed to reduce the occurrence, timing or effects of
rapidly moving landslides. As used in this subsection, “rapidly moving
landslide” has the meaning given that term in ORS 195.250.
NOTE: Deletes reference to
repealed statute in (4)(c). See section 13 (repealing ORS 315.134).
SECTION 26. ORS 759.217 is
repealed.
NOTE: Repeals outdated statute.
SECTION 27. (1) Sections 37, 38,
39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 50 and 51, chapter 843, Oregon Laws
2007, are repealed.
(2) Section 49, chapter 843, Oregon
Laws 2007, as amended by section 67c, chapter 865, Oregon Laws 2009, and
section 7, chapter 913, Oregon Laws 2009, is repealed.
(3) Section 52, chapter 843, Oregon
Laws 2007, as amended by section 9, chapter 913, Oregon Laws 2009, is repealed.
(4) Sections 81 and 82, chapter 843,
Oregon Laws 2007, are repealed.
(5) Section 83, chapter 843, Oregon
Laws 2007, as amended by section 32, chapter 913, Oregon Laws 2009, is
repealed.
SECTION 28. (1) The repeal of
statutes by section 27 (1) to (3) of this 2011 Act is intended solely to remove
duplicative sections and improve clarity and consistency in the Oregon Revised
Statutes. This repeal has no effect on the availability or applicability of tax
credits allowed for diesel engines under section 28, chapter 618, Oregon Laws
2003, or section 12, chapter 855, Oregon Laws 2007, and does not alter any
right or obligation created by those provisions.
(2) The repeal of statutes by section
27 (4) and (5) of this 2011 Act is intended solely to remove duplicative
sections and improve clarity and consistency in the Oregon Revised Statutes.
This repeal has no effect on the availability or applicability of the tax
credit allowed for manufactured dwelling park closures under section 17,
chapter 906, Oregon Laws 2007, and does not alter any right or obligation
created by that provision.
Approved by
the Governor May 19, 2011
Filed in the
office of Secretary of State May 19, 2011
Effective date
January 1, 2012
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