l9n/ Oregon

2015 Regular Session

Senate Bill 161

Authorizes county tax collector to transmit electronic notices of warrants for delinquent taxes on business personal property to Secretary of State for filing in Uniform Commercial Code (UCC) system.

Became law as Chapter 444, Oregon Laws 2015, signed June 16, 2015, 155 days after it was filed. In force from October 5, 2015.

What it does

The synopsis the Legislative Assembly published with the bill.

Authorizes county tax collector to transmit electronic notices of warrants for delinquent taxes on business personal property to Secretary of State for filing in Uniform Commercial Code (UCC) system. Requires tax collector who files electronic notice of warrant to file electronic notice of release or cancellation of warrant if amount due on warrant is paid in full or canceled. Provides that electronic notices of warrants expire after 10 years and provides for one-time 10-year extension. Requires Secretary of State to provide public with access to filed electronic notices of warrants and release or cancellation. Requires seller of business personal property to provide prospective purchaser with notice disclosing outstanding property taxes on property and certain other information relating to property. Grants bona fide purchaser status for person that purchases business personal property in good faith, for value, in arm's-length transaction and without notice of delinquent property taxes. Provides that bona fide purchaser is not liable for property taxes delinquent on date property is purchased or for interest or fees related to delinquent taxes. Authorizes tax collector to accept compromise payment from purchaser of business personal property that is less than delinquent taxes outstanding on date of purchase transaction. Provides that total amount of delinquent taxes remains as personal liability of owner or person in possession or control of property on assessment date and as lien against other property of owner or person in control of property. Requires refund of compromise payment if total amount of delinquent taxes is received. Takes effect on 91st day following adjournment sine die.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the Senate

In the House of Representatives

1 co-sponsor

Gail Whitsett

Its course

January 12 to June 24, 2015, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action24 actions on 22 days

In the SenateJan 12 to Mar 2370 days

Waiting for a committeeJan 12 to Jan 208 days

JudiciaryJan 20 to Mar 342 days

In the House of RepresentativesMar 23 to Jun 473 days

Waiting for a committeeMar 23 to Mar 307 days

RevenueMar 30 to May 2758 days

With the GovernorJun 4 to Jun 1612 days

Votes

Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.

  • Senate, third reading30–0

    Passed · Mar 23

  • House of Representatives, third reading58–0

    Passed · Jun 4 · 2 present

Text

Each version as the Legislative Assembly printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.

In the Senate Jan 12 – Mar 23

  1. Introduced
  2. Sent to Judiciary
  3. Heard in Judiciary
  4. Judiciary recommended it, and that it go to Finance and Revenue
  5. Heard in Judiciary
  6. Heard in Judiciary
  7. Judiciary recommended it
  8. Read a second time
  9. Passed the Senate, 30 to 0

In the House of Representatives Mar 24 – Jun 4

  1. Arrived in the House of Representatives
  2. Sent to Revenue
  3. Heard in Revenue
  4. Revenue recommended it
  5. Read a second time
  6. Passed the House of Representatives, 58 to 0

To the Governor Jun 8 – Jun 24

  1. Signed in the Senate
  2. Signed in the House of Representatives
  3. Signed by the Governor
  4. Became chapter 444 of Oregon Laws 2015
  5. In force from October 5, 2015
All 24 actions, as published