68th OREGON LEGISLATIVE ASSEMBLY--1995 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 3259
House Bill 3333
Sponsored by Representative RASMUSSEN
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
Eliminates property tax exemption for radiation fallout
shelters. Applies to tax years beginning on or after July 1,
1996.
Increases in lieu tax payment rate for in lieu tax imposed upon
certain property used for berthing of ships, barges or other
watercraft or for loading, unloading, handling or storage of
cargo. Applies to tax years beginning on or after July 1, 1996.
A BILL FOR AN ACT
Relating to taxation; creating new provisions; amending ORS
307.120; and repealing ORS 307.169.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + ORS 307.169 is repealed. + }
SECTION 2. { + The repeal of ORS 307.169 by section 1 of this
Act applies to tax years beginning on or after July 1, 1996. + }
SECTION 3. ORS 307.120 is amended to read:
307.120. (1) Real property owned or leased by any municipality
and real and personal property owned or leased by any dock
commission of any city or by any port organized under the laws of
this state is exempt from taxation to the extent to which such
property is:
(a) Leased, subleased, rented or preferentially assigned for
the purpose of the berthing of ships, barges or other watercraft
(exclusive of property leased, subleased, rented or
preferentially assigned primarily for the purpose of the berthing
of floating homes, as defined in ORS 830.700), or the
discharging, loading or handling of cargo therefrom or for
storage of such cargo directly incidental to transshipment;
(b) Held under lease or rental agreement executed for any
purpose prior to July 5, 1947, except that this exemption shall
continue only during the term of the lease or rental agreement in
effect on that date; or
(c) Used as an airport owned by and serving a municipality or
port of less than 300,000 inhabitants as determined by the latest
decennial census. Property owned or leased by the municipality or
port, located within or contiguous to the airport is 'used as an
airport' within the meaning of this subsection if the proceeds of
the lease, sublease or rental are used by the municipality or
port exclusively for purposes of the maintenance and operation of
the airport.
(2) Those persons having on July 1 of any year a lease,
sublease, rent or preferential assignment or other possessory
interest in property exempt from taxation under subsection (1)(a)
of this section, except dock area property, shall make payments
in lieu of taxes to any school district in which the exempt
property is located as provided in subsection (3) of this
section. The annual payment in lieu of taxes shall be one quarter
of one percent (.0025) of the real market value of the exempt
property and the payment shall be made to the county treasurer on
or before the first day of September each tax year.
(3)(a) On or before June 30 preceding any year for which a
lease, sublease, rental or preferential assignment or other
possessory interest in property is to be held, or within 30 days
after acquisition of such an interest, whichever is later, any
person described in subsection (2) of this section shall file
with the county assessor a request for appraisal and computation
of the payment in lieu of tax for the exempt property in which
the person has a possessory interest. The person shall also
provide any information necessary to complete the appraisal of
the property that may be requested by the assessor. The request
shall be made on a form prescribed by the Department of Revenue.
(b) On or before August 1 of each tax year the county assessor
shall appraise the property subject to subsection (2) of this
section for which a request for appraisal has been filed under
paragraph (a) of this subsection and shall notify each person who
has filed such a request:
(A) That the person is required to pay the amount in lieu of
taxes to the county treasurer on behalf of the school district;
(B) Of the real market value of the property subject to the
payment in lieu of taxes; and
(C) Of the amount due, the due date of the payment in lieu of
taxes and of the consequences of late payment or nonpayment.
(c) On or before November 15 of each tax year the county
treasurer shall distribute to the school districts the amounts
received for the respective districts under subsection (2) of
this section. If the exempt property is located in more than one
school district, the amount received shall be apportioned to the
school districts on the basis of the ratio that each school
district's rate of levy for the prior year bears to the total of
the rates of levy for the prior year of all of the school
districts in which the property is located.
(d) On or before September 15 of each tax year, the county
treasurer shall certify to the county assessor the amounts
received for the respective districts under subsection (2) of
this section. The county assessor shall offset the amount of the
payment made under subsection (2) of this section against the
levy of the school district in the assessment year in which the
payment is made. The amount of the payment shall not be
considered a budget resource for the purpose of ORS 294.305 to
294.520, 294.555 and 294.565.
(4) If a person described in subsection (2) of this section
fails to request an appraisal or make payment in lieu of taxes as
provided in this section, the property shall not be exempt for
the tax year but shall be assessed and taxed as other property
similarly situated is assessed and taxed.
(5) Upon granting of a lease, sublease, rental, preferential
assignment or other possessory interest in property described in
subsection (1)(a) of this section, except dock area property, the
municipality, dock commission or port shall provide the county
assessor with the name and address of the lessee, sublessee,
renter, preferential assignee or person granted the possessory
interest.
(6)(a) Not later than 15 days prior to the date that a request
is required to be made under subsection (3)(a) of this section,
the municipality, dock commission or port granting a lease,
sublease, rental, preferential assignment or other possessory
interest in its exempt property for which in lieu tax payments
are imposed under subsection (2) of this section, shall notify
the person granted the interest:
(A) Of the obligation to file with the county assessor a
request for appraisal and computation of in lieu tax no later
than June 30 or within 30 days after the interest is granted,
whichever is later.
(B) Of the obligation to pay the in lieu tax, in the amount of
{ - one-quarter of one percent (.0025) - } { + + } { +
one-half of one percent (.005) + } of the real market value of
the exempt property held, to the county treasurer before the
September 1 following the date of the request.
(C) That, if the request is not made within the time
prescribed, or if the in lieu tax is not paid, or both, that the
property shall not be exempt from taxation but shall be assessed
and taxed in the same manner as other property similarly situated
is assessed and taxed.
(b) Failure of a municipality, dock commission or port to give
the notice as prescribed under this subsection shall not relieve
any person from the requirements of this section.
(7) As used in this section:
(a) 'Dock' means a structure extended from the shore or area
adjacent to deep water for the purpose of permitting the mooring
of ships, barges or other watercraft.
(b) 'Dock area' means that part of the dock situated
immediately adjacent to the mooring berth of ships, barges or
other watercraft which is used primarily for the loading and
unloading of waterborne cargo, but which shall not encompass any
area other than that area from which cargo is hoisted or moved
aboard a vessel, or to which cargo is set down when unloaded from
a vessel when utilizing shipboard or dockside machinery.
(c) 'Dock area property' means all real property situated in
the dock area, and includes all structures, machinery or
equipment affixed to that property.
(d) 'School district' means a common or union high school
district, but does not include an education service district or a
community college district.
SECTION 4. { + The amendments to ORS 307.120 by section 3 of
this Act apply to tax years beginning on or after July 1,
1996. + }
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