Assessment of Property for Taxation
Penalties for failure to file real property or combined return on time
- waiver of penalty
(1)Each person, business, firm, corporation or association required by ORS 308.290 (Returns) to file a return, other than a return reporting only taxable personal property, that has not filed a return within the time fixed in ORS 308.290 (Returns), is delinquent.
(2)A delinquent taxpayer, except a taxpayer described in subsection (3) of this section, is subject to a penalty of $1 for each $1,000 (or fraction thereof) of assessed value of the property as determined under ORS 308.146 (Determination of maximum assessed value and assessed value), but the penalty may not be less than $10 or more than $250.
(3)A delinquent taxpayer required by ORS 308.290 (Returns) to file a return reporting state-appraised industrial property, as defined in ORS 306.126 (Appraisal of industrial property by department), is subject to a penalty of $10 for each $1,000 (or fraction thereof) of assessed value of the property as determined under ORS 308.146 (Determination of maximum assessed value and assessed value), but the penalty may not be less than $10 or more than $5,000.
(4)If a delinquency penalty provided in this section is imposed, the tax statement for the year in which the penalty is imposed shall reflect the amount of the penalty and shall constitute notice to the taxpayer.
(5)(a) Unless the penalty is the subject of an appeal under ORS 311.223 (Correction of rolls), the county board of property tax appeals, upon application of the taxpayer, may waive the liability:
(A)For all or a portion of the penalty upon a proper showing of good and sufficient cause; or
(B)For all of the penalty if the year for which the return was filed was both the first year that a return was required to be filed by the taxpayer and the first year for which the taxpayer filed a return.
(b)Unless the taxpayer files a timely application in the same manner as an appeal under ORS 309.100 (Petitions for reduction of property value), the board may not consider an application made under this subsection.
(c)An appeal may not be taken from the determination of the board under this subsection.
(6)If the board waives all or a portion of a penalty already imposed and entered on the roll, the person in charge of the roll shall cancel the waived penalty and enter the cancellation on the roll as an error correction under ORS 311.205 (Correcting errors or omissions in rolls) and, if the waived penalty has been paid, it shall be refunded without interest under ORS 311.806 (Refund of taxes on real and personal property).
(7)(a) Upon application of the taxpayer, the assessor may waive the liability for property tax late filing penalties under this subsection if the taxpayer:
(A)Has never filed a personal property tax return in this state;
(B)Has failed to file a property tax return for one or more consecutive years;
(C)Has not previously received relief from property tax late filing penalties under this subsection; and
(D)Files an application for relief from property tax late filing penalties that satisfies the requirements of paragraph (b) of this subsection.
(b)An application for relief from property tax late filing penalties shall include a statement by the taxpayer setting forth the basis for relief from property tax late filing penalties and a statement under oath or affirmation that the basis for relief from property tax late filing penalties as stated in the application is true.
(c)The county assessor may allow the application for relief from property tax late filing penalties if the assessor finds the reasons given by the taxpayer in the application are sufficient to excuse the failure to file the property tax returns at issue in the application. If the assessor allows the application, the assessor may deny or grant relief from property tax late filing penalties in whole or in part. The determination of the assessor whether to grant the application or deny the application in whole or in part and whether to permit the taxpayer to pay the owing tax penalties, if any, in installments is final. The assessor shall notify the taxpayer of the decision.
(d)Nothing in this subsection affects the obligation of the taxpayer to file property tax returns or to pay property taxes owing from the current or delinquent tax years. [Amended by 1963 c.436 §2; 1967 c.405 §1; 1969 c.280 §1; 1971 c.472 §2; 1981 c.804 §50; 1983 c.604 §1; 1985 c.162 §4; 1985 c.318 §1; 1989 c.330 §1; 1991 c.459 §109a; 1997 c.541 §170; 1997 c.819 §6; 1999 c.655 §3; 2001 c.303 §2; 2003 c.317 §2; 2007 c.451 §1; 2007 c.824 §2; 2015 c.36 §11; 2015 c.38 §3]
Notes of Decisions
Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not "programs affecting land use" and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180. Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied
Atty. Gen. Opinions
Application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388
Law Review Citations
5 EL 516 (1975)