Relating to liens for personal property taxes; and prescribing an effective date.
Catchline/Summary:
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. 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.
Oregon Legislative Assembly - Public Testimony Registration Form
You are registering to speak about:
SB 161
Registration Instructions
Submit the form below to testify or comment either in person or remotely by video or phone. After completing the required fields (*), click the “Submit Registration to Testify” button.
Email address and phone number are required for administrative purposes and will not be posted to OLIS. Your phone number will be displayed on the livestream of the committee meeting if you testify by phone.
Registration ends 30 minutes prior to the start of the meeting. After that time, the registration system will close.
After registering and seeing a confirmation screen, you will receive an email with meeting details. If you do not receive a confirmation email, check your email spam folder.
Registration does not guarantee that you will have an opportunity to speak; the chair may determine that time for public testimony will be limited. Committee meetings are sometimes cancelled or rescheduled. You can receive email updates on selected bills or committee agendas by signing up for Capitol e-Subscribe.
If you would like to provide written testimony to the committee, see instructions to submit written testimony here.
To request spoken language interpretation, American Sign Language (ASL) interpretation, or Communication Access Realtime Translation (CART) services, please email languageaccess@oregonlegislature.gov or call 503-986-1538 at least 3 days in advance.
Para solicitar servicios de interpretación de lenguaje hablado, interpretación de lenguaje de señas americano (ASL) o traducción en tiempo real de acceso a la comunicación (CART), envíe un correo electrónico a languageaccess@oregonlegislature.gov o llame al 503-986-1538 con 3 dias de anticipación.
Confidential - Administrative Use Only
Will you travel more than 100 miles to this meeting to testify?
You Have Successfully Registered to Testify
Testimony Details:
You will receive an email soon with meeting details. If you registered to testify remotely, the
email will include a link or phone number to join the committee meeting.
If you do not receive a confirmation within 24 hours, have any questions, or need to cancel your registration,
please call 1-833-588-4500 or email the committee assistant listed on the committee page on OLIS.
Committee meetings are sometimes canceled or rescheduled. If you register to testify and the meeting is
rescheduled, you will need to register for the new meeting date. To receive email updates on selected
bills or committee agendas, sign up for Capitol E-Subscribe.
Measure Not Scheduled for Public Testimony
Thank you for your interest in providing public testimony on measure .
Either this measure is not currently scheduled for a public hearing, or the deadline to register to testify
or to submit written testimony has passed.
For questions about the legislature, legislative process, or other government agencies, please email
help.leg@oregonlegislature.gov or call 1-800-332-2313.
Measure Not Scheduled for Public Testimony
Thank you for your interest in providing written testimony on measure .
Either this measure is not currently scheduled for a public hearing, or the deadline to register to testify
or to submit written testimony has passed.
For questions about the legislature, legislative process, or other government agencies, please email
help.leg@oregonlegislature.gov or call 1-800-332-2313.