2015 Regular Session
|At the request of:||(at the request of House Interim Committee on Judiciary)|
|Bill Title:||Relating to affidavits alleging undue hardship filed in Oregon Tax Court; and prescribing an effective date.|
Requires affidavit alleging undue hardship to be filed within 30 days after entry of order specially designating complaint for hearing in regular division of Oregon Tax Court.
Provides for dismissal of complaint for failure to pay tax, penalty and interest unless plaintiff files affidavit alleging undue hardship. Applies to complaints filed on or after effective date of Act. Takes effect on 91st day following adjournment sine die.
|Chapter Number:||Chapter 45|
|Fiscal Impact:||Has Minimal Fiscal Impact|
|Revenue Impact:||Has Minimal Revenue Impact|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||Chapter Number Assigned|
|Potential Conflicts of Interest/Vote Explanations:||Potential Conflicts of Interest/Vote Explanation Documents|