2017 Regular Session
|At the request of:||(at the request of Governor Kate Brown for Department of Revenue)|
|Regular Sponsors:||(Presession Filed)|
|Bill Title:||Relating to crediting of property tax refunds; and prescribing an effective date.|
Requires county governing body to apply property tax refund first as credit against amount due of total tax liability account on which tax was assessed, except in certain cases.
In such cases, authorizes county governing body to apply refund first as credit against total tax liability account upon request of property owner. Authorizes amount remaining after refund has been applied as credit against total tax liability account on which tax was assessed to be applied, upon request, to any other total tax liability account. Takes effect on 91st day following adjournment sine die.
|Chapter Number:||Chapter 27|
|Fiscal Impact:||No Fiscal Impact|
|Revenue Impact:||Revenue Impact Issued|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||Chapter Number Assigned|