2015 Regular Session
|At the request of:||(at the request of Governor John A. Kitzhaber, M.D., for Department of Revenue)|
|Bill Title:||Relating to property taxation; and prescribing an effective date.|
Clarifies that refund made for correction in property taxes owed as result of appeal is made to person who filed appeal.
Aligns time limitation for property tax refunds with five-year time limitation for roll corrections. Authorizes refunds due to proration of property taxes for destroyed or damaged property. Extends certain property tax rules for manufactured structures to floating homes. Raises maximum amount of delinquent property taxes due from any taxpayer that may be canceled by county. Modifies provisions of section 5, chapter 23, Oregon Laws 2015 (Enrolled Senate Bill 611), relating to speed requirement for service provided by communication infrastructure of qualified project and period for which property of company that builds, maintains and operates qualified project may be granted exemption. Takes effect on 91st day following adjournment sine die.
|Chapter Number:||Chapter 31|
|Fiscal Impact:||No Fiscal Impact|
|Revenue Impact:||Revenue Impact Issued|
|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|