69th OREGON LEGISLATIVE ASSEMBLY--1997 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 1722
House Bill 2551
Sponsored by Representative EIGHMEY
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.
Imposes real estate transfer tax of ___ percent of
consideration on transfers of real property. Exempts certain
transactions from tax. Directs county recording officers to
collect tax. Provides special rules for collection of tax on
transfers of manufactured structures and floating homes.
Distributes tax revenues to counties. Prohibits local governments
from imposing other real estate transfer taxes.
Becomes operative January 1, 1998.
A BILL FOR AN ACT
Relating to taxation; creating new provisions; amending ORS
305.230, 305.380, 305.514, 306.815, 820.560, 820.570, 830.855
and 830.860; and providing for revenue raising that requires
approval by a three-fifths majority.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Sections 1 to 28 of this Act may be cited as
the Real Estate Transfer Tax Act. + }
SECTION 2. { + Unless the context requires otherwise, the
definitions in sections 3 to 10 of this Act govern the
construction of sections 1 to 28 of this Act. + }
SECTION 3. { + (1) 'Consideration' means the total price
actually paid or delivered or required to be paid or delivered
for the transfer of real property, or an estate or interest
therein, whether or not expressed in the transfer instrument and
whether paid or required to be paid in money, property or any
other thing of value.
(2) 'Consideration' shall include but is not limited to:
(a) The amount of any lien, mortgage, contract, indebtedness or
encumbrance existing against the property to which the property
remains subject or that the purchaser or other person agrees to
pay or assume. If the sale is of a fractional interest in real
property, the principal balance of any debt remaining unpaid at
the time of sale shall be multiplied by the same fraction and the
result added as a component of the total consideration.
(b) The amount of any indebtedness or obligation canceled or
discharged by the transaction.
(3) 'Consideration' does not include:
(a) Interest.
(b) The amount of any lien or encumbrance in favor of the
United States, this state or a municipal corporation or political
subdivision of this state for taxes, special benefits or
improvements.
(4) In the case of a lease with an option to purchase,
consideration shall be determined as provided in section 16 of
this Act.
(5) In the case of certain sales or leases of mining property,
consideration shall be determined as provided in section 16 of
this Act.
(6) In the case of a sale where the consideration is not
separately stated or is not ascertainable on the date of sale,
consideration shall be determined as provided under section 17 of
this Act.
(7) In the case of a sale of a manufactured structure or
floating home located outside this state, the consideration is
the lesser of:
(a) The fair market value of the manufactured structure or
floating home as of the date brought into this state as
determined in accordance with a current recognized value guide;
or
(b) The consideration as otherwise determined under this
section. + }
SECTION 4. { + (1) 'Date of sale' means the date shown on the
instrument of transfer.
(2) 'Department' means the Department of Revenue.
(3) 'Floating home' has the meaning given the term under ORS
830.700 and includes only a floating home that is required to be
registered or numbered by the state.
(4) 'Manufactured structure' has the meaning given the term
under ORS 801.333 and includes any manufactured structure that is
subject to ad valorem property taxation or that would be subject
to ad valorem taxation as of the July 1 preceding the date of
sale if it was located in this state and was not inventory or
otherwise exempt from taxation. 'Manufactured structure' also
includes a travel trailer or a special use trailer assessed under
the ad valorem tax laws of this state under ORS 308.880 or
820.510.
(5) 'Mining property' means property that has or that is
believed to have minerals and that is sold, transferred or leased
under terms that require the purchaser, transferee or lessee to
explore or extract the minerals and to use the property for
nothing else. 'Minerals' includes but is not limited to coal,
oil, gas or geothermal resources, but does not include clay, sand
or gravel, peat, gypsum, stone or limestone. 'Mining property '
includes mining claims, patented or unpatented. + }
SECTION 5. { + (1) 'Person' means one or any combination of
any of the following:
(a) Any individual, partnership, limited partnership, society,
association, club, organization, institution, company, limited
liability company, joint stock company, public service company,
corporation (for profit or not for profit, public or private),
firm, cooperative, consortium, business trust, trust, trustee,
estate, personal representative, guardian, conservator,
custodian, receiver, trustee in bankruptcy, assignee, referee or
any person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise.
(b) Any bank, national bank, mortgage banking company, trust
company, savings bank, federal savings bank, savings and loan
association, federal savings and loan association, state credit
union, private banker, investment company, pension fund,
insurance company or mortgage company.
(c) Any other natural person, group, organization or entity
(profit or not for profit, public or private), however organized,
capable of holding a legal or beneficial interest in real
property.
(2) 'Person' does not include:
(a) A state, commonwealth, territory or possession of the
United States, the District of Columbia, a foreign country or any
board, commission, agency or instrumentality (including but not
limited to a federal credit union and a production credit
association) of any entity listed in this paragraph.
(b) Any city, county, district, people's utility district or
other municipal or public corporation or political subdivision of
a state, commonwealth, territory or possession of the United
States, the District of Columbia, a foreign country or any board,
commission, agency or instrumentality of any entity listed in
this paragraph. + }
SECTION 6. { + ' Real property' includes:
(1) Land;
(2) Structures, improvements and fixtures;
(3) Standing timber or mining property;
(4) A manufactured structure or a floating home;
(5) Irrigation equipment that is underground;
(6) Growing crops if conveyed with the land on which the crops
are being grown; and
(7) Any improvements on privately or publicly owned leased
land. + }
SECTION 7. { + ' Recording officer' means, as appropriate:
(1) The county clerk or other county officer carrying out ORS
205.130 to 205.220;
(2) The Department of Transportation; or
(3) The State Marine Board. + }
SECTION 8. { + ' Transfer' means:
(1) Any sale, conveyance, grant, assignment, quitclaim or
transfer of ownership of or title to real property or any estate
or interest therein for consideration.
(2) Any contract for sale, conveyance, grant, assignment,
quitclaim or transfer of ownership of or title to real property
or for any estate or interest therein for consideration.
(3) Any lease with an option to purchase real property or any
estate or interest therein for consideration.
(4) Any other contract under which possession of real property
is given to the purchaser, or any other person by direction of
the purchaser, and under which title is retained by the seller as
security for payment of the purchase price and consideration is
given for the right of possession.
(5) A transaction in which consideration is given for a deed
that names no grantee and equitable title passes to the
purchaser. Subsequent delivery of the deed by the purchaser to a
third person who is named in the deed as grantee is also a
transfer.
(6) A 'sale' as that term is described under ORS 92.305
(subdivided or series partitioned lands) or 100.005 (condominium
units).
(7) The sale or transfer of a timeshare estate as described
under ORS 94.803.
(8) A sale or other transfer of a fixture, as described under
ORS 79.3130, including a fixture with title held separately from
the title to the land to which the fixture is affixed.
(9) A sale of timber if, on the date of sale, the timber is
standing. Examples of sales of standing timber that are taxable
include, but are not limited to, a sale by irrevocable agreement
wherein the seller agrees to transfer ownership to the timber as
the timber is severed if the total amount of the consideration is
specified in the irrevocable agreement and a sale by contract
wherein the seller contracts to transfer the ownership of the
standing timber after it has been severed and removed from the
land. An example of a sale of standing timber that is not taxable
is as follows: A sale by contract between the owner of the
standing timber and a harvester wherein the harvester provides
the service of severing and transporting the timber to a
conversion center is not taxable because the timber owner retains
ownership of the timber until it is delivered to and purchased by
the mill.
(10)(a) A transfer of real property:
(A) By any person to a general or limited partnership upon
formation;
(B) By any person to an existing general or limited partnership
in return for an interest in the partnership;
(C) By a general or limited partnership to another person upon
dissolution of the partnership or withdrawal of a member of the
partnership; and
(D) During the conversion of either a general partnership or a
limited partnership into a general partnership, a limited
partnership, a corporation, a tenancy in common, a joint tenancy
or a tenancy by entirety.
(b) A joint venture, which shall be considered a partnership
for purposes of the taxes imposed under sections 1 to 28 of this
Act.
(11) The transfer of real property between a corporation and
its shareholders, officers, corporate affiliates or other
persons, including partnerships, except as provided under section
9 of this Act.
(12) An exchange of real property for consideration. If real
property is exchanged for other real property, the transfer of
each property is subject to the tax imposed under sections 1 to
28 of this Act in the full amount of the consideration given. + }
SECTION 9. { + ' Transfer' does not include any of the
following:
(1) A sale or other transfer by or to a state, commonwealth,
territory or possession of the United States, the District of
Columbia, a foreign country or any board, commission, agency or
instrumentality of any of them or any city, county, district,
people's utility district or other municipal or public
corporation or political subdivision of a state, commonwealth,
territory or possession of the United States, the District of
Columbia, a foreign country or any board, commission, agency or
instrumentality of any entity listed in this subsection.
(2) A sale or transfer to a private condemner, as defined in
ORS 35.215, by appropriation or judgment.
(3) An earnest money or preliminary sales agreement, option
(except as provided under section 8 of this Act) or a right of
first refusal.
(4) A transfer for the creation or dissolution of a tenancy by
entirety or other joint tenancy with right of survivorship if no
consideration passes.
(5) The transfer of the vendor's interest in a contract of the
sale of real property or any estate or interest therein.
(6) A reconveyance of real property from a vendee to a vendor
such that, immediately upon completion of the reconveyance, the
parties are in the same position they were in immediately prior
to the original conveyance, if the reconveyance occurs within 90
days of the original conveyance.
(7) A mortgage, trust deed or other transfer of an interest in
real property merely to secure a debt, or the assignment of the
mortgage, interest of the beneficiary or other security interest.
(8) A cancellation or forfeiture of a vendee's interest in a
contract for the sale of real property whether or not the
contract contains a forfeiture clause or a deed in lieu of
forfeiture of the vendee's interest in a contract of sale where
no consideration passes otherwise.
(9) The assumption by a grantee of the balance owing on an
obligation that is secured by a mortgage or trust deed. This
subsection does not apply to transfers:
(a) Between a corporation and its shareholders, officers or
affiliated corporations;
(b) Between a partnership and its members, another partnership
or corporation owned by the same members, joint venturers, joint
tenants, tenants by the entirety or tenants in common; or
(c) During the conversion of a joint tenancy, tenancy by
entirety, tenancy in common, joint venture, partnership or
corporation, from one form of ownership to another.
(10) A transfer by which a nominee who has received title to or
an interest in real property on behalf of a third-party principal
transfers the property to the third party if:
(a) The tax imposed under sections 1 to 28 of this Act was paid
at the time of the first transaction;
(b) An affidavit is filed for the second transaction;
(c) The third-party principal was in legal existence at the
time of the first transaction;
(d) The consideration used by the nominee to acquire the real
property was provided by the third-party principal; and
(e) The second transaction from the nominee to the third-party
principal is not for a greater consideration than that given in
the first transaction.
(11) An option to purchase real property when the option does
not accompany a lease.
(12) A transfer of any leasehold interest, including a lessee's
interest as described under ORS 92.305 (4) or 100.005 (26), or a
timeshare leasehold or timeshare license as described under ORS
94.803 (23) except as provided under section 8 of this Act.
(13) The sale or offer for sale of a membership camping
contract, as described under ORS 94.953 to 94.989.
(14) The creation or transfer of a license to use real
property. This subsection is not intended to exempt the creation
or transfer of an easement.
(15)(a) The act by itself of causing land to be subdivided or
series partitioned, as described under ORS 92.305 to 92.495.
(b) The act by itself of creating unit ownership as described
under ORS chapter 100.
(c) The act by itself of creating a planned community as
described under ORS 94.550 to 94.783.
(d) The act by itself of creating timeshare estates as
described under ORS 94.803 to 94.945.
(e) The partition of property by tenants in common by agreement
or as a result of court decree.
(16) A transfer, conveyance or assignment of real property or
estate or interest therein from one spouse to another in
accordance with the terms of a decree of dissolution or in
fulfillment of a property settlement agreement incidental
thereto.
(17) A transfer or conveyance made pursuant to an order of sale
by the court in any mortgage, trust deed or lien foreclosure
proceeding or upon execution of a judgment, a deed in lieu of
foreclosure to satisfy a mortgage or lien or a conveyance by
trustee's deed pursuant to foreclosure of a trust deed by
advertisement and sale.
(18) A conveyance by an authorized mortgagee made to one of the
following pursuant to a contract of insurance or guaranty with
one of the following:
(a) The Federal Housing Administration, the United States
Department of Veterans' Affairs, the Farmers Home Administration,
the Federal National Mortgage Association, the Government
National Mortgage Association, the Federal Home Loan Mortgage
Corporation;
(b) Any department, bureau, board, commission or agency of the
United States or the State of Oregon or any corporation wholly
owned, directly or indirectly, by the United States or the State
of Oregon; or
(c) A private mortgage insurer or guarantor in settlement of an
insurance claim.
(19)(a) A transfer by gift, devise or inheritance, to a
conservator, receiver, trustee in bankruptcy or assignee for the
benefit of creditors; or
(b) Other transfer for which no consideration is given.
(20) A sale or other transfer of a lot, plot, burial space or
grave in a cemetery or burial park, or a crypt, vault or niche,
all as defined under ORS 97.010.
(21)(a) A transfer through corporation merger or consolidation
if the transfer is accomplished by means of stock transfers.
(b) A corporate dissolution, except where the shareholders
assume or agree by contract to assume the liabilities of the
dissolving corporation. The consideration in the case of
assumption of liabilities is the amount of the liabilities
assumed.
(c) A transfer between a parent corporation and its wholly
owned subsidiary or between two or more subsidiaries, each of
which is wholly owned by the same parent corporation, if no
consideration passes.
(d) A transfer to a newly formed beneficiary corporation from
an incorporator to the newly formed corporation if:
(A) The tax was paid on the transfer to the incorporator; and
(B) There is documentation to substantiate that the transfer
was made to the incorporator on behalf of the corporation during
the process of incorporation.
(22) A conveyance into a revocable trust if the beneficiaries
of the trust are the grantor, the spouse of the grantor or the
lineal descendants of the grantor, or any combination of the
grantor, the grantor's spouse or the grantor's lineal
descendants, or a conveyance by the trustee to the original
grantor, the grantor's spouse or a lineal descendant, or any
combination, if no consideration is given for the conveyance by
the trustee.
(23) A transfer to a corporation or partnership that is wholly
owned by any or all of the following: the seller, the spouse of
the seller or the children of the seller. However, if within five
years after the date of sale, the transferee corporation or
partnership voluntarily transfers the real property, or the
seller, spouse or children, or any of them, voluntarily sell or
transfer the shares or partnership interest, resulting in the
creation of a beneficial interest in the real property, shares or
partnership interest for a person other than the seller, spouse
or children, the tax shall become due and payable on the date of
original transfer as otherwise provided under sections 1 to 28 of
this Act.
(24) A transfer to a contractor for the purpose of constructing
an improvement to the real property transferred with an agreement
to reconvey the property after construction of the improvement
and the return transfer.
(25) A conveyance made under a post-petition chapter 11 plan
(exempt under 11 U.S.C. 1146) or a chapter 12 plan (exempt under
11 U.S.C. 1231) to the extent the chapter 12 plan is permitted
under section 302(f), Public Law 99-554, as amended by section 1,
Public Law 103-65.
(26) A sale in compliance with the terms of any lease or
contract upon which the tax as imposed under sections 1 to 28 of
this Act has been paid, including but not limited to a conveyance
in fulfillment of the contract.
(27) A sale when the date of sale was prior to the operative
date of this Act or when the lease or contract of sale was
entered into prior to the operative date of this Act.
(28) The sale of a manufactured structure or floating home
located outside this state if the sale was to an individual who
was a nonresident of this state on the date of sale, the
manufactured structure or floating home was used by the
nonresident individual in another state and the date of sale is
more than 30 days prior to the date that the manufactured
structure or floating home is brought into this state for use in
this state.
(29) The sale in this state of a manufactured structure or
floating home to a nonresident individual for use outside this
state even if the delivery is in this state if:
(a) The manufactured structure will be taken directly from the
point of delivery in this state to a point outside this state
under authority of a trip permit and will not be used in this
state more than three months during any annual period or the
floating home will not be used in this state more than 45 days in
any annual period; and
(b) The manufactured structure will be titled, licensed or
registered, if required, in the state of residence of the
nonresident individual and will not be required to be titled,
licensed or registered to the nonresident individual in this
state and the floating home will not be titled, registered,
licensed or numbered by this state but will be titled,
registered, licensed or numbered by the state of residence of the
nonresident individual.
(30) The rerecording of an instrument to make a correction or a
change, including but not limited to the following:
(a) Correcting a legal description;
(b) Changing the terms of a contract; or
(c) Correcting the spelling of a name of a party, but only if
an affidavit described in section 18 of this Act is filed at the
time of the rerecording, the affidavit refers to the instrument
and affidavit filed for the prior transaction in the manner
provided by rule of the department, the affidavit explains
completely the necessity for the rerecording and there is no
additional consideration.
(31)(a) A transfer to or from individual Indians or Indian
tribes if the Federal Government acts as trustee on behalf of the
individual Indian or tribe.
(b) A sale of timber made by an individual Indian or tribe
holding a trust allotment if, after the execution of the
contract, the individual Indian or tribe received a fee patent to
the land.
(32) A sale or other transfer by a nonprofit corporation as
defined in ORS 65.001 to a low income person. For purposes of
this subsection, 'low income' means an income not exceeding 80
percent of the prevailing median income, based on family size,
within the state.
(33) Transfers of real property to effect a mere change in the
identity, form or place of an organization. + }
SECTION 10. { + ' Transferor' means the person who sells or
transfers the real property. + }
SECTION 11. { + (1) An excise tax is imposed upon each
transfer of real property. The rate of the tax is ___ percent of
the consideration given.
(2) In the case of the transfer of a manufactured structure or
floating home located outside this state and purchased and
brought into this state for use in this state, an excise tax is
imposed upon the use of the manufactured structure or floating
home. The rate of the tax is ___ percent of the consideration
given. + }
SECTION 12. { + (1) Notwithstanding section 11 of this Act, if
the transfer consists of, or consists in part of, the
transferor's principal residence, the consideration that is
subject to tax under sections 1 to 28 of this Act shall be the
consideration determined under section 11 of this Act reduced by
$50,000.
(2) The determination of whether the property being transferred
is the principal residence of the transferor shall be made under
principles similar to those used to determine if property is a
principal residence under section 1034 of the Internal Revenue
Code. + }
SECTION 13. { + (1) Notwithstanding section 11 or 12 of this
Act, in the case of property that was transferred in a taxable
transfer within two years of the date of sale or transfer, the
consideration subject to tax under section 11 or 12 of this Act
shall be the greater of:
(a) Zero; or
(b) The consideration that would, but for this section, be
subject to tax under section 11 or 12 of this Act, less the
consideration that was subject to tax under section 11 or 12 of
this Act in the prior transfer.
(2) In the case of property that has been transferred more than
twice in a two-year period, the prior transfer to be used in
calculating taxable consideration under this section shall be the
transfer with the highest taxable consideration under section 11
or 12 of this Act, but not taking into account any adjustments
made under this section for the tax paid in the prior
transfer. + }
SECTION 14. { + (1) Notwithstanding section 11 of this Act, if
the transfer is pursuant to an installment sale of the property,
the tax imposed under section 11 of this Act may be paid in
installments. Each installment shall be due at the time that an
installment payment is due to the seller. The amount of each
installment shall equal that portion of the total transfer tax
that corresponds to the proportion that the installment payment
due to the seller bears to the total amount of installment
payments due to the seller.
(2) A taxpayer electing to pay the real estate transfer tax
under this section shall make the election by filing the election
with the recording officer at the time the affidavit is filed
under section 18 of this Act.
(3) The election shall be made on such form as is prescribed by
the Department of Revenue. The election form shall include a
schedule listing payment amounts and dates. The department may by
rule require taxpayers making the election to file a copy of the
installment sales contract applicable to the transfer when making
the election.
(4) In the event an installment of tax is not paid as provided
on the election filed with the recording officer, the entire
unpaid amount of the tax shall be considered delinquent and shall
be treated like other unpaid tax under sections 1 to 28 of this
Act. + }
SECTION 15. { + (1) Except as provided in sections 14 and 16
of this Act, or as required by the context of sections 1 to 28 of
this Act, the tax imposed under sections 1 to 28 of this Act is
due and payable immediately on the date of transfer.
(2)(a) If the tax is not paid within 30 days after the date of
transfer, the tax shall bear interest at the rate established for
deficiencies under ORS 305.220 per month or fraction of a month
from the date of sale until the date of payment.
(b) If the tax is paid within 30 days after the date of sale,
no interest shall be charged.
(c) The tax is due on the date of transfer whether or not the
instrument of sale or transfer is recorded or filed on the date
of transfer or within 30 days after the date of transfer.
(3) The tax shall be paid to and collected by the recording
officer. The recording officer shall collect the tax on behalf of
and as agent for the State of Oregon.
(4) Upon collection of the tax and receipt of the affidavit
described in section 18 of this Act, the recording officer shall
cause a stamp evidencing satisfaction of the lien for the tax to
be affixed to the instrument of sale or transfer. If the sale or
transfer is of a manufactured structure or floating home, the
stamp shall be affixed to the affidavit. If another method of
evidencing payment of the tax and extinguishment of the lien on
the instrument or on the affidavit is adopted by the Department
of Revenue by rule, that method shall be used in lieu of the
stamp.
(5) An instrument of sale or transfer of real property shall
not be accepted for recording unless the taxes imposed under
sections 1 to 28 of this Act have been paid and the affidavit
required under section 18 of this Act has been filed.
(6) A registration card or certificate of title to a
manufactured structure shall not be issued until the Department
of Transportation has determined that any taxes imposed under
sections 1 to 28 of this Act have been paid and the affidavit
required under section 18 of this Act has been filed. A trip
permit shall not be issued under ORS 803.600, 820.560 and 820.570
authorizing a manufactured structure to be moved upon the
highways unless the Department of Transportation determines that
the taxes imposed under sections 1 to 28 of this Act have been
paid and the affidavit required under section 18 of this Act has
been filed.
(7) A certificate of title to a floating home shall not be
issued under ORS 830.855 and 830.860 until the State Marine Board
has determined that any taxes due under sections 1 to 28 of this
Act have been paid and the affidavit required under section 18 of
this Act has been filed.
(8) Notwithstanding subsections (5) to (7) of this section, if
the tax is not due upon the transfer, the instrument of transfer
and affidavit shall not be accepted by the recording officer
until a suitable notation describing the reason the tax is not
due is entered on the instrument or affidavit by the recording
officer. + }
SECTION 16. { + (1) In the case of a lease with an option to
purchase, the tax imposed under sections 1 to 28 of this Act is
not due and payable until the date that the option is exercised.
However, the tax may be paid on or after the date the lease is
entered into and before the date the option is exercised, but if
so paid, a refund of the tax shall not bear interest. If:
(a) The option is exercised, the amount paid for the option
shall be part of the consideration.
(b) The option is not exercised or is surrendered prior to its
expiration date, the amount paid for the option shall not be
subject to the tax imposed under sections 1 to 28 of this Act.
(c) Periodic payments are required under the lease-option
agreement, whether or not the payments are part of the
consideration rather than rent shall be determined using the
criteria used for making such determinations under ORS chapter
316 or 317.
(2)(a) The following are subject to tax as follows:
(A) A conditional sale of mining property in which the buyer
has the right to terminate the contract at any time shall be
taxable upon the consideration received by the conditional seller
for execution of the contract at the time of the contract.
(B) A lease and option to buy mining property in which the
lessee has the right to terminate the lease at any time shall be
taxable upon the consideration received by the lessor for
execution of the lease at the time of the lease.
(b) The tax on any additional consideration given for the
contract or lease mentioned in this subsection shall be due and
payable to the recording officer on the earliest of the following
dates:
(A) The date of termination;
(B) The date that all of the consideration due to the seller
has been paid and all that remains to complete the transaction is
to deliver the deed to the buyer; or
(C) The date that the buyer unequivocally exercises an option
to purchase the property.
(3) Any tax or portion of tax not paid on the due date as
specified in this section shall bear interest at the rate
established for deficiencies under ORS 305.220 from the due date
of the tax or portion of tax until paid. + }
SECTION 17. { + (1) In any case in which the consideration
given upon the sale or other transfer of real property is not
separately stated or is not ascertainable on the date of
transfer, consideration shall be the real market value on the
most recent assessment and tax rolls.
(2) Alternatively, the parties to the transfer may request that
the Department of Revenue ascertain the consideration given upon
the transfer of the property. The department may do any one of
the following in ascertaining the consideration given:
(a) Require security for payment of the tax.
(b) Require an appraisal that shall be performed by an
appraiser employed by or under contract with the county. The
results of the appraisal are prima facie evidence of the
consideration given.
(c) Enter into a settlement agreement fixing the consideration
for purposes of the tax.
(3) The department may by rule require persons making a request
under subsection (2) of this section to pay a fee to the
department to recoup department expenses in ascertaining the
consideration given for the transfer. + }
SECTION 18. { + (1) The Department of Revenue shall prescribe
and furnish to the recording officers a form that shall be used
to prepare a real estate transfer tax affidavit.
(2) A real estate transfer tax affidavit shall contain or
indicate:
(a) Identification and current mailing address of the
transferor and of the transferee.
(b) A description and tax lot or assessor account number for
the real property sold or transferred.
(c) The date of transfer.
(d) The type of the instrument of sale or transfer and the
nature of the transfer.
(e) The amount of the consideration.
(f) A description of any personal property involved in the
transfer.
(g) Whether the real property is exempt, partially exempt or
subject to special assessment for ad valorem property tax
purposes and the statutory basis of the exemption, partial
exemption or special assessment.
(h) A form for verification.
(i) Any other information that the department may require by
rule.
(3) In the case of a manufactured structure that is sold with
the land upon which it is located, the recording officer may
require the completion of either two affidavits, both real
property and manufactured structure, or a single real property
affidavit. At the recording officer's option, a separate
manufactured structure affidavit need not be required if the real
property affidavit lists the make, model, year, size and serial
number of the manufactured structure. The latter information
shall be contained as a separate item with the property
description portion of the affidavit.
(4) The affidavit in the form prescribed under subsections (1)
and (2) of this section shall be verified by at least one of the
parties to the transfer in the manner provided under and subject
to the penalty prescribed under ORS 305.810, 305.815 and 305.990
(4).
(5) A recording officer shall not accept an affidavit that is
incomplete. The recording officer shall require that the
appropriate documentation be furnished to substantiate the
information contained in or accompanying the affidavit.
(6) An affidavit is due on the date of transfer. If an
affidavit is not filed with a recording officer, the department
may require that an affidavit be filed with the department. For
purposes of the revenue and tax laws of this state, an affidavit
may be considered a return.
(7) An affidavit filed under this section shall be retained for
four years after the date the affidavit is filed. + }
SECTION 19. { + (1) If the tax imposed under sections 1 to 28
of this Act is not paid within 30 days after the date of transfer
or if the required affidavit is not filed within 30 days after
the date of transfer or if there is both a failure to pay the tax
and to file the affidavit, in addition to the interest charged
under section 15 of this Act, a penalty in the amount specified
under ORS 314.400 (1) shall be added to the amount of tax and
shall bear interest from the due date of the tax until paid.
(2) If the failure to pay the tax or to file the affidavit, or
both, continues for a period in excess of three months after the
due date of the tax, ORS 314.400 (2) and (4) shall apply.
(3) If there is an intent to evade the tax, section 27 (2) and
(3) of this Act shall apply. + }
SECTION 20. { + (1) The recording officer shall issue a
receipt evidencing payment of a tax imposed under sections 1 to
28 of this Act. The receipt shall include the date of payment of
the tax, identification of the parties and the amount of tax
paid, in addition to any other information required by the
Department of Revenue to appear on the receipt.
(2) Subject to rules adopted by the department, the recording
officer shall retain a copy of each issued receipt to be made
available or forwarded to the department. Copies of receipts
shall be retained for a period of four years from the date of
issuance, unless the department requests a longer period of
retention.
(3) The receipt shall be evidence of the satisfaction of the
lien imposed by section 21 of this Act and may be recorded in the
manner prescribed for the recording of a satisfaction of a
judgment lien. + }
SECTION 21. { + (1) The tax imposed under sections 1 to 28 of
this Act shall be an obligation of the seller and the buyer.
(2) The taxes and any interest thereon or penalties
attributable thereto shall be a lien upon the real property sold
from the date preceding the date of sale until the date the tax
is paid. The lien may be foreclosed in the manner provided under
ORS 314.419.
(3) The taxes, interest and penalties shall constitute a
personal debt due the State of Oregon from the seller and may be
collected by the Department of Revenue, together with interest
and costs, by appropriate judicial proceeding. The debt shall
arise on the date preceding the date of sale.
(4) The taxes, interest and penalties may be collected by the
department in the same manner as income taxes are collected under
ORS chapters 305 and 314. The department may issue a warrant as
provided under ORS 314.430 and record the warrant in the County
Clerk Lien Record maintained under ORS 205.130. A warrant issued
under this section has the same force and effect as a warrant
issued under ORS 314.430. If the warrant is not recorded in the
County Clerk Lien Record, the warrant shall not be considered a
lien.
(5) The lien for the taxes, interest and penalties shall have
the same validity and priority as provided an income tax lien
under ORS 314.421 and 314.423.
(6) An action or proceeding (including issuance of a warrant)
for collection of the tax shall be instituted or commenced before
the expiration of seven years from the date the tax was due
except as follows:
(a) If there is a showing of fraud or a misrepresentation of a
material fact, an action or proceeding may be instituted or
commenced after the expiration of the seven-year period.
(b) If an affidavit is not filed and the sale is not otherwise
reported to a recording officer, an action or proceeding may be
instituted or commenced after the expiration of the seven-year
period.
(7) If the department finds that a seller designs to quickly
depart from the state or to remove the property of the seller
from the state, or to do any other act tending to prejudice or to
render wholly or partially ineffectual proceedings to collect the
taxes, interest and penalties unless proceedings be brought
without delay:
(a) The department shall declare the taxes, interest and
penalties immediately due and payable and shall cause notice of
such findings and declaration to be given the seller.
(b) Simultaneously, the department, on the basis of the
affidavit or the best information available to it, shall
determine the amount of taxes, interest and penalties due and
payable (whether or not the time otherwise allowed by law for
paying the tax has expired) and give notice to the taxpayer of
the amount of taxes, interest and penalties so determined.
(c) On the date that the notice and findings are issued to the
taxpayer or are mailed to the last known address of the taxpayer,
the taxes, interest and penalties are due and payable.
(d) In any proceeding in court brought to enforce payment of
taxes made due and payable under this subsection, the findings of
the department, made as provided in this subsection, whether made
after notice to the seller or not, are for all purposes
presumptive evidence of the seller's design. The certificate of
the department of the mailing or issuing of the notice and
findings specified in this subsection is presumptive evidence
that the notice and findings were mailed or issued.
(8) Any proceeding mentioned in this section is in addition to
all other existing remedies. + }
SECTION 22. { + (1) The Department of Revenue may adopt rules
requiring uniformity in application, procedure, reporting and
collection of the real estate transfer tax and that otherwise
carry out the provisions of sections 1 to 28 of this Act.
(2) Sections 1 to 28 of this Act shall be considered a revenue
or tax law of this state.
(3) It being the intention of the Legislative Assembly that
sections 1 to 28 of this Act shall be administered as uniformly
as possible with the other revenue and tax laws of this state,
except where the context requires otherwise, ORS chapters 305 and
314, as amended, or as they may hereafter be amended, together
with other general revenue and tax laws administered by the
department, are applicable to the taxes imposed under sections 1
to 28 of this Act.
(4) For purposes of this section and unless the context
requires otherwise:
(a) An affidavit as described under section 18 of this Act may
be considered a return.
(b) A recording officer may be considered an officer or
employee of the department.
(c) The tax imposed under sections 1 to 28 of this Act may be
treated in the same manner as a tax imposed upon or measured by
net income. + }
SECTION 23. { + (1) An application for a refund of an
erroneous payment or overpayment of the tax imposed under
sections 1 to 28 of this Act shall be made on a form prescribed
by the Department of Revenue and furnished to the recording
officer. An application may be made only by the seller or other
person who paid the tax, or an authorized representative of the
seller or other taxpayer.
(2) An application for a refund of tax, together with the
appropriate substantiation or documentation, shall be submitted
to the recording officer or office of the recording officer who
collected the taxes.
(3) The recording officer may void the affidavit and receipt,
and at the request of the recording officer, the county treasurer
or the Department of Revenue may pay the refund if the following
circumstances exist:
(a) Rescission of a sale or other transfer prior to closing.
(b) Overpayment of tax through error in computation.
(c) Nonpayment of consideration by the transferee.
(4) If the seller or other taxpayer submits the application for
refund and the recording officer denies or partially denies an
application for refund, the recording officer shall verify the
information on the application and forward it to the Department
of Revenue with a copy of the affidavit and any other
substantiation or documentation furnished by the taxpayer.
(5) The Department of Revenue may approve the refund under the
following circumstances:
(a) The sale or other transfer is rescinded, resulting in the
retransference to the transferor and the consideration restored
to the transferee.
(b) The sale or other transfer is rescinded in whole or in part
as finally determined by a court and a copy of the court order or
decree is submitted to the department.
(c) The sale or other transfer is exempt and the taxpayer
failed to claim the exemption.
(d) Any of the grounds upon which a recording officer may make
a refund under this section.
(6)(a) The Department of Revenue shall approve, partially deny
or wholly deny the application for refund.
(b) If the application for refund is denied or partially
denied, the Department of Revenue shall issue an order denying or
partially denying the refund and stating the grounds for denial
and mail or deliver a copy of the order to the applicant. An
appeal may be taken from the denial by the applicant in the
manner and within the time described under ORS 305.275 and
305.280.
(c) If the Department of Revenue approves a refund or partial
refund of tax collected by a recording officer other than the
Department of Transportation or the State Marine Board, the
Department of Revenue shall mail or deliver a copy of the order
to the recording officer and the county treasurer, who shall pay
the refund.
(7) If a refund is paid by the county, the refund shall be paid
by the county treasurer from the special account referred to in
section 26 (1) of this Act. If a refund is paid by the Department
of Revenue, the refund shall be paid by the Department of Revenue
from the suspense account referred to in section 26 of this Act.
In either case the refund shall be paid to the applicant or
applicants without interest. If the refund is paid by the county
treasurer, the payment shall be noted in the county real estate
transfer tax records.
(8) A refund approved by the recording officer or by the
Department of Revenue shall not be paid:
(a) If the instrument of transfer has not been recorded or new
certificate of title or registration issued, until the stamp or
other indication that the tax has been paid on the transfer
instrument or affidavit and receipt is voided; or
(b) If the instrument of transfer has been recorded or a new
certificate of title or registration issued, until an instrument
of transfer that reverses the effect of the transfer is recorded
or issued.
(9) A refund shall not be paid if the application for the
refund is not filed within three years after the date of
sale. + }
SECTION 24. { + (1) The Department of Revenue shall administer
the tax imposed by sections 1 to 28 of this Act. The Department
of Revenue shall designate the recording officer of each county
to act as its agent to collect the tax. In the case of a sale of
a manufactured structure for which the certificate of title has
not been surrendered or has been surrendered and reissued, the
Department of Revenue shall designate the Department of
Transportation to act as its agent to collect the tax. In the
case of a sale of a floating home, the Department of Revenue
shall designate the State Marine Board to act as its collecting
agent. In the case of a manufactured structure or a floating
home, the tax need not be collected by the Department of
Transportation or the State Marine Board if proof of payment of
the tax to the recording officer of the county is presented with
the application for a new certificate of title.
(2) The Department of Revenue shall prescribe any forms needed
for administering sections 1 to 28 of this Act and may require
periodic reports concerning collection of the tax from the
recording officers, as described in section 25 of this Act. + }
SECTION 25. { + No later than the fifth day of each calendar
month, the recording officer shall prepare and file a report with
the Department of Revenue. The report shall be in such form and
contain such information as the department may prescribe, and
shall summarize the affidavits filed under section 18 of this Act
and the receipts issued under section 20 of this Act by the
recording officer. + }
SECTION 26. { + (1)(a) Except as provided under subsections
(2) and (3) of this section, the revenues from taxes imposed
under sections 1 to 28 of this Act (including interest and
penalties) shall be paid over to the county treasurer and
credited to a special account established in each county,
separate and apart from the county general fund.
(b) At the close of each calendar month, the balance of the
revenues (including interest and penalties but excluding refunds
or a reasonable amount retained to make refunds) remaining in the
special account shall be transferred from the special account to
the county general fund to be made available for use for any
county purpose.
(2) The revenues (including any interest and penalties
collected by the State Marine Board) from the taxes imposed under
sections 1 to 28 of this Act as a result of the sale of a
floating home shall be paid over for deposit in the State
Treasury and credited to a Department of Revenue suspense account
established under ORS 293.445.
(3) The revenues (including any interest and penalties
collected by the Department of Transportation) from the taxes
imposed under sections 1 to 28 of this Act as a result of the
sale of a manufactured structure shall be paid over for deposit
in the State Treasury and credited to a Department of Revenue
suspense account established under ORS 293.445.
(4)(a) After the payment of refunds arising from the erroneous
overpayment of taxes, interest or penalties, the balance of the
moneys transferred and credited to the suspense accounts
described in subsections (2) and (3) of this section shall be
paid to the county treasurer of each county in the proportion
that each county's population bears to total state population.
(b) The payments described in this subsection shall be credited
to the county general fund to be made available for use for any
county purpose. + }
SECTION 27. { + (1) Any person who fails to pay the tax
imposed under sections 1 to 28 of this Act and any person who
violates any provision of sections 1 to 28 of this Act, or any
reasonable rule adopted pursuant to sections 1 to 28 of this Act
by the Department of Revenue, is punishable, upon conviction, as
described under ORS 305.990 (4).
(2) A person, an officer or employee of a corporation or a
member or employee of a partnership shall not, with the intent to
evade any requirement of sections 1 to 28 of this Act:
(a) Fail to pay the tax imposed by section 11 of this Act or
fail to make, sign or verify an affidavit or to supply any
information required by sections 1 to 28 of this Act;
(b) Make, render, sign or verify any false or fraudulent
affidavit or other writing; or
(c) Supply any false or fraudulent information.
(3) Violation of subsection (2) of this section is a Class C
felony.
(4) If any affidavit or other writing required under sections 1
to 28 of this Act is not filed within three years after the due
date of the tax, there shall be imposed a penalty equal to 100
percent of the tax liability determined after any credits or
prepayments. The total amount of penalties imposed for any
taxable year under this subsection, section 19 of this Act and
ORS 305.265 (13) shall not exceed 100 percent of the tax
liability.
(5) Except where specifically provided otherwise, any penalty
made applicable to the tax imposed by any provision of sections 1
to 28 of this Act or the rules of the department relative
thereto, is in addition to any other penalty so provided,
criminal or civil. + }
SECTION 28. { + The failure to do any act required by sections
1 to 28 of this Act shall be considered an act committed in part
at the office of the Department of Revenue in Salem, Oregon. + }
SECTION 29. ORS 305.230, as amended by section 12, chapter 650,
Oregon Laws 1995, is amended to read:
305.230. Notwithstanding ORS 9.320:
(1) Any person who is duly qualified to practice law or public
accounting in this state or the authorized employee of a taxpayer
who is regularly employed by the taxpayer in tax matters may
represent the taxpayer before a tax court magistrate or the
Department of Revenue in any conference or proceeding with
respect to the administration of any tax.
(2) Any person who is duly licensed by the State Board of Tax
Service Examiners or who is exempt from such licensing
requirement as provided for and limited by ORS 673.610 may
represent a taxpayer before a tax court magistrate or the
department in any conference or proceeding with respect to the
administration of any tax on or measured by net income.
(3) Any shareholder of an S corporation, as defined in section
1361 of the Internal Revenue Code, may represent the corporation
in any proceeding before a tax court magistrate or the department
in the same manner as if the shareholder were a partner and the S
corporation were a partnership. The S corporation must designate
in writing a tax matters shareholder authorized to represent the
S corporation.
(4) Any person who is licensed as a real estate broker under
ORS 696.025 or is a state certified appraiser or state licensed
appraiser under ORS 674.310 or is a registered appraiser under
ORS 308.010 may represent a taxpayer before a tax court
magistrate or the department in any conference or proceeding with
respect to the administration of { + the taxes imposed by
sections 1 to 28 of this 1997 Act or + } any ad valorem property
tax.
(5) A general partner who has been designated by members of a
partnership as their tax matters partner under ORS 305.242 may
represent those partners in any conference or proceeding with
respect to the administration of any tax on or measured by net
income.
(6) In a small claims procedure, a taxpayer may be represented
by any of the persons described in subsections (1) to (5) of this
section or by any other person permitted by the tax court.
(7) No person shall be recognized as representing a taxpayer
pursuant to this section unless there is first filed with the
magistrate or department a written authorization, or unless it
appears to the satisfaction of the magistrate or department that
the representative does in fact have authority to represent the
taxpayer.
(8) A taxpayer represented by someone other than an attorney is
bound by all things done by the authorized representative, and
may not thereafter claim any proceeding was legally defective
because the taxpayer was not represented by an attorney.
(9) Prior to the holding of a conference or proceeding before
the tax court magistrate or department, written notice shall be
given by the magistrate or department to the taxpayer of the
provisions of subsections (6) and (8) of this section.
SECTION 30. { + Nothing in the amendments to ORS 305.230 by
section 29 of this Act affects the operative date provisions of
section 116, chapter 650, Oregon Laws 1995. + }
SECTION 31. ORS 305.380 is amended to read:
305.380. As used in ORS 305.385:
(1) 'Agency' means any department, board, commission, division
or authority of the State of Oregon, or any political subdivision
of this state which imposes a local tax administered by the
Department of Revenue under ORS 305.620.
(2) 'License' means any written authority required by law or
ordinance as a prerequisite to the conduct of a business, trade
or profession.
(3) 'Provider' means any person who contracts to supply goods,
services or real estate space to an agency.
(4) 'Tax' means a state tax imposed by ORS chapters 118, 119,
314, 316, 317, 318, 320, 321 and 323 and { + sections 1 to 28 of
this 1997 Act; + } sections 10 to 20, chapter 533, Oregon Laws
1981, as amended by chapter 16, Oregon Laws 1982 (first special
session); the Homeowners and Renters Property Tax Relief Program
under ORS 310.630 to 310.690; and, local taxes administered by
the Department of Revenue under ORS 305.620.
SECTION 32. ORS 305.514 is amended to read:
305.514. (1) A plaintiff may elect to file a small claims
procedure in the following classes of cases:
(a) A proceeding for refund or to set aside additional taxes
assessed or taxes assessed when no return was filed in any case
involving taxes imposed under ORS chapters 314, 316, 317 and 318,
with respect to any year for which the amount in controversy does
not exceed $5,000, exclusive of interest and penalties.
(b) A proceeding by a taxpayer in any property tax case in
which a taxpayer has the right to appeal and that involves only
the question of the real market or specially assessed value of
real or personal property, where a board of equalization, a board
of ratio review (by order of the board), an assessor or a tax
collector has determined that the real market or specially
assessed value of:
(A) A parcel of land is not in excess of $250,000;
(B) The improvement on a parcel of land is not in excess of
$250,000;
(C) Both a parcel of land and the improvement are not in excess
of $250,000; or
(D) Personal property is not in excess of $250,000.
(c) A proceeding for the refund or the revision of taxes
imposed by ORS chapter 118 or 119 where the amount in controversy
does not exceed $5,000, exclusive of interest and penalties.
(d) A proceeding for the refund of taxes authorized under ORS
310.630 to 310.690 without limitation to the amount in
controversy.
(e) A proceeding by a taxpayer in any case authorized by ORS
321.560 where the amount in controversy does not exceed $5,000,
exclusive of interest and penalties.
(f) A proceeding for refund or the revision of taxes imposed by
the Tobacco Products Tax Act where the amount in controversy does
not exceed $5,000, exclusive of interest and penalties.
(g) A proceeding for refund or to set aside additional taxes
assessed or taxes assessed when no return was filed in any case
involving taxes administered by a state agency or department
under ORS 305.620 with respect to any year in which the amount in
controversy does not exceed $5,000, exclusive of interest and
penalties.
(h) A proceeding for refund or to set aside interest or
penalties assessed in connection with any tax administered by the
Department of Revenue, where the amount in controversy does not
exceed $5,000. This paragraph does not apply to the denial of a
request for the discretionary waiver of interest or penalties.
{ + (i) A proceeding for a refund or the revision of taxes
imposed by the Real Estate Transfer Tax Act where the amount in
controversy does not exceed $2,500, exclusive of interest and
penalties. + }
(2) Under a small claims procedure, the hearing shall not be
recorded and the parties shall have no right to appeal the
determination of the magistrate.
(3)(a) If the plaintiff elects a small claims procedure in a
property tax case involving only the question of the real market
or specially assessed value of real property, the plaintiff may
elect, in lieu of a hearing in the magistrate division, to have
the property appraised as provided in this subsection.
(b) The election by the taxpayer may be included in the
petition, or may be made by a separate petition in a form and
filed as prescribed by the rules of the tax court. The clerk of
the court shall give notice of the election by the taxpayer to
the applicable county assessor.
(c) If the taxpayer elects as provided under this paragraph to
have the real property appraised, there shall be no hearing in
the magistrate division and the magistrate shall appoint an
independent fee appraiser to appraise the property. The appraisal
by the appointed appraiser shall be in writing and signed by the
appraiser. For the purpose of the proceeding, the appraisal shall
constitute the real market or specially assessed value of the
property and shall be incorporated in the determination of the
magistrate.
(d) The taxpayer shall pay to the appraiser appointed under
paragraph (c) of this subsection a reasonable fee for the
appraisal services rendered by the appraiser.
SECTION 33. { + Nothing in the amendments to ORS 305.514 by
section 32 of this Act affects the operative date provisions of
section 116, chapter 650, Oregon Laws 1995. + }
SECTION 34. ORS 820.560 is amended to read:
820.560. In addition to the requirements for trip permits under
ORS 803.600, trip permits for manufactured structures shall meet
the requirements under this section. All of the following apply
to trip permits for manufactured structures:
(1) The trip permit shall be at least eight and one-half inches
by 11 inches.
(2) The permit shall be of a color and size of print to be as
easily identified as a vehicle registration plate issued under
the vehicle code.
(3) Permits shall be prominently displayed on the rear of the
manufactured structure being moved.
(4) A copy of the permit shall be sent to the Department of
Transportation. The department shall maintain records of trip
permits as provided in ORS 802.200 and shall notify the assessor
of the county where the manufactured structure had situs prior to
the move and the assessor of the county to which the manufactured
structure will be moved.
(5) Permits shall be issued to dealers and transporters in bulk
prior to the time of movement.
(6) Permits may be completed by the person moving the
manufactured structure.
(7) Permits shall be completed prior to movement.
(8) The copy for the department shall be submitted to the
department within 10 days after the time of movement.
(9) No trip permit shall be issued for movement of a
manufactured structure until payment is made to the county of all
property taxes and special assessments as provided in ORS 308.865
{ + and all taxes due under sections 1 to 28 of this 1997
Act + }. The department shall accept { - a receipt - } { +
receipts + } issued under ORS 308.866 { + and section 20 of this
1997 Act + } as sufficient proof of payment of taxes from a
person who applies for a trip permit to move a mobile modular
unit.
(10) Permits shall contain such information as required by the
department.
(11) Permits shall contain:
(a) The name of the owner of the manufactured structure;
(b) The registration plate number of the manufactured structure
or the vehicle identification number of the manufactured
structure if a registration plate has not been issued;
(c) The location of the place from which the manufactured
structure was moved;
(d) The street address or map and tax lot number of the place
to which the manufactured structure is to be moved; and
(e) The number of the applicable building or land use permits
required by the local government having jurisdiction over the
destination of the manufactured structure, including but not
necessarily limited to a storage permit number, an installation
permit number or a development permit number. Information
required by this paragraph may be furnished by either the owner
of the manufactured structure or the person who is transporting
the manufactured structure.
(12) Prior to the completion of a permit or movement of the
manufactured structure, the owner must furnish the
department { + :
(a) + } A statement from the assessor { + of the county + } in
which the manufactured structure has situs that all taxes have
been paid. The statement shall be furnished by the assessor
under ORS 308.865 { + ; and
(b) A statement from the recording officer of the county in
which the manufactured structure has situs or from the department
that the real estate transfer tax imposed under sections 1 to 28
of this 1997 Act, including penalties and interest, has been paid
or, if the election under section 14 is applicable, is not
delinquent + }.
(13) The requirements of subsection (11)(e) of this section
need not be met if:
(a) The person moving the manufactured structure is
transporting the manufactured structure from the place of
manufacture, from a dealer or from private property to the place
of business of a manufactured structure dealer holding a
certificate under ORS 822.020; or
(b) The manufactured structure is being moved out of the state.
SECTION 35. ORS 820.570 is amended to read:
820.570. (1) A person commits the offense of violating trip
permit requirements for manufactured structures if the person
does any of the following:
(a) Moves a manufactured structure on a highway of this state
without a trip permit for the movement. This paragraph does not
apply to movements of manufactured structures by vehicle
transporters as permitted under ORS 822.310.
(b) Fails to prominently display a trip permit on the rear of a
manufactured structure being moved when a trip permit is required
for the move under this section.
(c) Moves a manufactured structure when a permit is required
under this section without a copy of the permit being sent to the
Department of Transportation.
(d) Moves a manufactured structure when a permit is required
under this section without the permit being completed prior to
the movement.
(e) Moves a manufactured structure when a permit is required
under this section without a copy of the permit being remitted to
the department within 10 days after the time of movement.
(f) Issues a trip permit for movement of a manufactured
structure before payment is made to the county of all property
taxes and special assessments as provided in ORS 308.865.
{ + (g) Issues a trip permit for movement of a manufactured
structure:
(A) Before payment is made to the recording officer of all real
estate transfer taxes imposed under sections 1 to 28 of this 1997
Act and the interest and penalties thereon; or
(B) If the manufactured structure is subject to a real estate
transfer tax installment election under section 14 of this 1997
Act and the taxes thereon are delinquent. + }
(2) The offense described under this section, violating trip
permit requirements for manufactured structures, is a Class B
traffic infraction.
SECTION 36. ORS 830.855 is amended to read:
830.855. (1) The owner of a floating home or boathouse that is
used principally on the waters of this state shall apply to the
{ + State Marine + } Board for an identifying plate. The
application shall include the true name of the owner, the
residence or business address of the owner, a description of the
floating home or boathouse, the location of the floating home or
boathouse and any other information required by the board. The
application shall be signed by the owner and be accompanied by a
fee of $20.
(2) Subject to ORS 830.860 { + and compliance with sections 1
to 28 of this 1997 Act (if applicable) + }, if the application is
in order, the board shall issue to the owner a certificate of
title. The title shall contain the name and address of the
owner, a description of the floating home or boathouse, the issue
date, the location of the floating home or boathouse and a
statement that the title is valid and effective only so long as
ownership and location remain the same.
SECTION 37. ORS 830.860 is amended to read:
830.860. (1) A certificate of title for a floating home or
boathouse is valid and effective only as long as ownership and
location remain the same.
(2) The { + State Marine + } Board shall require the surrender
of the certificate of title before issuing a new certificate of
title. { + The board shall require that a copy of the
affidavit required under section 18 of this 1997 Act be filed
with the board before a new certificate of title is issued. + }
(3) The identifying plate issued by the board shall remain the
same when a new certificate of title is issued.
(4) Application for a new certificate of title shall be made in
the manner provided in ORS 830.855. The application shall be
accompanied by a fee of $20. The board shall issue the new
certificate of title in the manner provided in ORS 830.855.
SECTION 38. ORS 306.815 is amended to read:
306.815. (1) A city, county, district or other political
subdivision or municipal corporation of this state shall not
impose, by ordinance or other law, a tax or fee upon the transfer
of a fee estate in real property, or measured by the
consideration paid or received upon transfer of a fee estate in
real property.
(2) A tax or fee upon the transfer of a fee estate in real
property does not include any fee or charge that becomes due or
payable at the time of transfer of a fee estate in real property,
unless that fee or charge is imposed upon the right, privilege or
act of transferring title to real property.
(3) Subsection (1) of this section does not apply to any fee
established under ORS 203.148.
(4) Subsection (1) of this section does not apply to any tax if
the ordinance or other law imposing the tax is in effect and
operative on March 31, 1989.
{ - (5) Subsection (1) of this section does not apply to any
tax if the ordinance or other law imposing the tax first becomes
effective or operative on or after January 1, 1994. - }
SECTION 39. { + (1) Sections 1 to 28 of this Act and the
amendments to statutes by sections 29 to 38 of this Act become
operative January 1, 1998.
(2) After the effective date of this Act and prior to, on or
after the operative date of this Act, the Department of Revenue
may adopt rules and perform any other act required to enable the
department to effectively administer the Real Estate Transfer Tax
Act. + }
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