WALDPORT MUNICIPAL CODE
TITLE
3 - REVENUE AND FINANCE
3.04
Transient
Room Tax
3.08
Assessments
for Public Improvements
Chapter
3.04
Sections:
3.04.010
Definitions.
3.04.020
Tax imposed.
3.04.030
Collection of tax by operator—Rules for collection.
3.04.040
Operator's duties.
3.04.050
Exemptions.
3.04.060
Registration of operator - Form and contents - Execution - Certification
of authority.
3.04.070
Due date - Returns and payments.
3.04.080
Penalties and interest.
3.04.090
Deficiency determinations - Evasion - Operator delay.
3.04.100
Redeterminations.
3.04.110
Security for collection of tax.
3.04.120
Security interest.
3.04.130
Refunds.
3.04.140
Administration.
3.04.150
Appeal to the city council.
3.04.160
Violations.
3.04.170
Penalties.
3.04.010
Definitions.
Except where the context otherwise requires, the definitions given in
this section govern the construction of this chapter.
“Accrual accounting” means the operator enters the rent due from a
transient on his or her records when the rent is earned, whether or not it is
paid.
“Cash accounting” means the operator does not enter the rent due from
a transient on his or her records until rent is paid.
“City council” means the city council of the city of Waldport,
Oregon.
“Hotel” means any structure, or any portion of any structure which is
occupied or intended or designed for transient occupancy for thirty (30) days or
less for dwelling, lodging, or sleeping purposes, and includes any hotel, motel,
inn, condominium, tourist home or house, studio hotel, bachelor hotel, lodging
house, rooming house, apartment house, public or private dormitory, fraternity,
sorority, public or private club, and also means space in mobile home or trailer
parks, or similar structure or space or portions thereof so occupied, provided
such occupancy is for less than a thirty (30) day period.
“Occupancy” means the use or possession, or the right to the use or
possession for lodging or sleeping purposes of any room or rooms in a hotel, or
space in a mobile home or trailer park or portion thereof.
“Operator” means the person who is the proprietor of the hotel in any
capacity. Where the operator performs his or her functions through a managing
agent of any type or character other than an employee, the managing agent shall
also be deemed an operator for the purposes of this chapter and shall have the
same duties and liabilities as his or her principal. Compliance with the
provision of this chapter by either the principal or the managing agent shall be
considered to be compliance by both.
“Person” means any individual, partnership, joint venture,
association, social club, fraternal organization, fraternity, sorority, public
or private dormitory, joint stock company, corporation, estate, trust, business
trust, receiver, trustee, syndicate or any other group or combination acting as
a unit.
“Rent” means the consideration charged, whether or not received by
the operator, for the occupancy of space in a hotel, valued in money, goods,
labor, credits, property or other consideration valued in money, without any
deduction, but shall not include charges to a condominium unit owner which are
solely for cleaning or maintenance of such unit or personal use or for occupancy
by such owner, so long as the charges are made in connection therewith for space
occupancy.
“Rent package plan” means the consideration charged for both food and
rent for transient lodging where a single combined charge is made for both food
and lodging, or where food and lodging are offered as a package, whether offered
by an establishment of the type commonly known as a “bed and breakfast,”
offered by a conventional hotel facility in conjunction with a restaurant, or
otherwise. The entire amount charged for the “rent package plan” shall be
allocated to rent for the purposes of this chapter, and subject to room tax
hereunder, unless the lodging which is offered as a part of the rent package
plan is also offered and available independently of any food or meal and the
charge for each is separately stated, in which case the amount allocated to
rent, and subject to tax hereunder, shall be charged which would be made for the
lodging if purchased separately from any food or meals.
“Tax” means either the tax payable by the transient or the aggregate
amount of taxes due from an operator during the period for which he or she is
required to report his or her collections.
“Tax administrator” means the city recorder of the city of Waldport,
Oregon.
“Transient” means any individual who exercises occupancy or is
entitled to occupancy in a hotel for a period of thirty (30) consecutive
calendar days or less, counting portions of calendar days as full days. The day
a transient checks out of the hotel shall not be included in determining the
thirty (30) day period if the transient is not charged rent for that day by the
operator. Any such individual so occupying space in a hotel shall be deemed to
be a transient until the period of thirty (30) days has expired unless there is
an agreement in writing between the operator and the occupant providing for a
longer period of occupancy, or the tenancy actually extends more than thirty
(30) consecutive days. In determining whether a person is a transient
uninterrupted periods of time extending both prior and subsequent to the
effective date of the ordinance codified in this chapter may be considered. A
person who pays for lodging on a monthly basis, irrespective of the number of
days in such month, shall not be deemed a transient. (Ord. 582 §§ 1—3, 1991;
Ord. 365 § 1, 1976)
3.04.020
Tax imposed.
For the privilege of occupancy in any hotel, each transient shall pay a
tax in the amount of seven percent of the rent charged by the operator. The tax
constitutes a debt owed by the transient to the city which is extinguished only
by payment by the operator to the city. The transient shall pay the tax to the
operator of the hotel at the time the rent is paid. The operator shall enter the
tax on his or her records when rent is collected if the operator keeps his or
her records on the cash accounting basis and when earned if the operator keeps
his or her records on the accrual accounting basis. If rent is paid in
installments, a proportionate share of the tax shall be paid by the transient to
the operator with each installment. In all cases, the rent paid or charged for
occupancy shall exclude the sale of any goods, services and commodities, other
than the furnishing of rooms, accommodations, and space occupancy in mobile home
parks or trailer parks. Any
delinquency for transient room tax which continues for more than thirty days
shall also become a lien against the real property used for transient lodging
upon which the transient room tax has been assessed. The lien shall be entered in the lien docket of the City and
shall remain accessible for inspection by anyone interested in ascertaining the
amount of the lien against the property. Whenever
transient room taxes remain unpaid for ninety days after due, the lien created
may be foreclosed in any manner provided for by general state laws and/or City
ordinances. (Ord. 681 § 1, 2002; Ord. 675 § 1, 2001; Ord. 582 § 4, 1991; Ord.
365 § 2, 1976 )
3.04.030
Collection of tax by operator - Rules for collection.
A.
Every operator renting rooms or space for lodging or sleeping purposes in
this city, the occupancy of which is not exempted under the terms of this
chapter, shall collect a tax from the occupant. The tax collected or accrued by
the operator constitutes a debt owing by the operator to the city.
B.
In all cases of credit or deferred payment of rent, the payment of tax to
the operator may be deferred until the rent is paid, and the operator shall not
be liable for the tax until credits are paid or deferred payments are made.
Adjustments may be made for uncollectibles.
C.
The tax administrator shall enforce provisions of this chapter and shall
have the power to adopt rules and regulations not inconsistent with this chapter
as may be necessary to aid in the enforcement.
D.
For rent collected on portions of a dollar, fractions of a penny of tax
shall not be remitted.
E.
In instances where credit is extended to the transient for charges for
the rental of the unit through the use of a credit card or other similar
transaction whereby the amount paid to the operator is discounted by contract
between the operator and the issuer of the credit card, the amount of such
discount shall be excluded from the definition of “rent” and no tax shall be
imposed on the amount so discounted.
F.
The operator, after calculating the taxable rents and the tax thereon,
may deduct a collection fee of 7.5% from the total tax due as compensation for
required accounting and recordkeeping. (Ord.
681 § 2, 2002; Ord. 582 § 5, 1991; Ord. 365 § 3, 1976)
3.04.040
Operator's duties.
Each operator shall collect the tax imposed by this chapter at the same
time as the rent is collected from every transient. The amount of tax shall be
separately stated upon the operator's records, and any receipt rendered by the
operator. No operator of a hotel shall advertise that the tax or any part of the
tax will be assumed or absorbed by the operator, or that it will not be added to
the rent, or that, when added, any part will be refunded, except in the manner
provided by this chapter. (Ord. 365 § 4, 1976)
3.04.050
Exemptions.
No tax imposed under this chapter shall be imposed upon:
A.
Any occupant for more than thirty (30) successive calendar days; (a
person who pays for lodging on a monthly basis, irrespective of the number of
days in such month, shall not be deemed a transient);
B.
Any occupant whose rent is of a value less than two dollars per day;
C.
Any person who rents a private home, vacation cabin, or like facility
from any owner who rents such facilities incidentally to his or her own use
thereof;
D.
Any occupant whose rent is paid for hospital room or to a medical clinic,
convalescent home or home for the aged people, or to a public institution owned
and operated by a unit of government. (Ord. 365 § 5, 1976)
3.04.060
Registration of operator - Form and contents - Execution - Certification
of authority.
Every person engaging or about to engage in business as an operator of a
hotel in this city shall register with the tax administrator on a form provided
by him or her. Operators engaged in business at the time the ordinance codified
in this chapter is adopted must register not later than thirty (30) calendar
days after passage of this chapter. Operators starting business after the
ordinance codified in this chapter is adopted must register within fifteen (15)
days after commencing business. The privilege of registration after the date of
imposition of such tax shall not relieve any person from the obligation of
payment or collection of tax regardless of registration. Registration sets forth
the name under which the operator transacts or intends to transact business, the
location of his or her place or places of business and such other information to
facilitate the collection of the tax as the tax administrator may require. The
registration shall be signed by the operator. The tax administrator shall,
within ten (10) days after registration, issue without charge a certificate of
authority to each registrant to collect the tax from the occupant, together with
a duplicate thereof for each additional place of business of each registrant.
Certificates shall be nonassignable and nontransferable and shall be surrendered
immediately to the tax administrator upon the cessation of business at the
location named or upon its sale or transfer. Each certificate and duplicate
shall state the place of business to which it is applicable and shall be
prominently displayed therein so as to be seen and come to the notice readily of
all occupants and persons seeking occupancy.
Said certificate shall, among other things, state the following:
A.
The name of the operator;
B.
The address of the hotel;
C.
The date upon which the certificate was issued;
D.
“This Transient Occupancy Registration Certificate signifies that the
person named on the face hereof has fulfilled the requirements of the Transient
Lodging Tax Ordinance of the City of Waldport by registration with the tax
administrator for the purpose of collecting from transients the lodging tax
imposed by said City and remitting said tax to the tax administrator. This
certificate does not authorize any person to conduct any unlawful business or to
conduct any lawful business in an unlawful manner, or to operate a hotel without
strictly complying with all local applicable laws, including but not limited to
those requiring a permit from any board, commission, department or office of the
City of Waldport. This certificate does not constitute a permit.” (Ord. 365 §
6, 1976)
3.04.070
Due date - Returns and payments.
A.
The tax imposed by this chapter shall be paid by the transient to the
operator at the time that rent is paid. All amounts of such taxes collected by
any operator less the cost charged by credit card companies when credit cards
are used as consideration for occupancy are due and payable to the tax
administrator on a quarterly basis on the fifteenth day of the following month
for the preceding three months; and are delinquent on the last day of the month
in which they are due. The tax administrator has authority to classify and/or
district the operators for determination of applicable tax periods, and shall
notify each operator of the due and delinquent dates for the operator's returns.
The initial return under this chapter may be for less than the three months
preceding the due date; thereafter returns shall be made for the applicable
quarterly period.
B.
On or before the fifteenth day of the month following each quarter of
collection, a return for the preceding quarter's tax collections shall be filed
with the tax administrator. The return shall be filed in such form as the tax
administrator may prescribe by every operator liable for payment of tax.
C.
Returns shall show the amount of gross tax collected less the cost
charged by credit card companies when credit cards are used as consideration for
occupancy, or otherwise due for the related period. The tax administrator may
require returns to show the total rentals upon which tax was collected or
otherwise due, gross receipts of operator for such period and an explanation in
detail of any discrepancy between such amounts, and the amount of rents exempt,
if any.
D.
The person required to file the return shall deliver the return, together
with the remittance of the amount of the tax due, to the tax administrator at
his or her office, either by personal delivery or by mail. If the return is
mailed, the postmark shall be considered the date of delivery for determining
delinquencies.
E.
For good cause, the tax administrator may extend for not to exceed one
month, the time for making any return or payment of tax. No further extension
shall be granted, except by the city council. Any operator to whom an extension
is granted shall pay interest at the rate of one-half of one percent per month
on the amount of tax due without proration for a fraction of a month. If a
return is not filed, and the tax and interest due is not paid by the end of the
extension granted, then the interest shall become a part of the tax for
computation of penalties described elsewhere in this chapter.
F.
The tax administrator, if he or she deems it necessary in order to insure
payment or facilitate collection by the city of the amount of taxes in any
individual case, may require returns and payment of the amount of taxes for
other than quarterly periods. (Ord. 582 § 6, 1991; Ord. 365 § 7, 1976)
3.04.080
Penalties and interest.
A.
Original Delinquency. Any operator who has not been granted an extension
of time for remittance of tax due and who fails to remit any tax imposed by this
chapter prior to delinquency shall pay ten (10) percent of the amount of the tax
due in addition to the amount of the tax.
B.
Continued Delinquency. Any operator who has not been granted an extension
of time for remittance of tax due, and who failed to pay any delinquent
remittance on or before a period of thirty (30) days following the date on which
the remittance first became delinquent shall pay a second delinquency penalty of
fifteen (15) percent of the amount of the tax due plus the amount of the tax and
the ten (10) percent penalty first imposed.
C.
Fraud. If the tax administrator determines that the nonpayment of any
remittance due under this chapter is due to fraud or intent to evade the
provisions thereof, a penalty of twenty-five (25) percent of the amount of the
tax shall be added thereto in addition to the penalties stated in subsections A
and B of this section.
D.
Interest. In addition to the penalties imposed, any operator who fails to
remit any tax imposed by this chapter shall pay interest at the rate of one
percent per month or fraction thereof without proration for portions of a month,
on the amount of the tax due, exclusive of penalties, from the date on which the
remittance first became delinquent until paid.
E.
Penalties Merged with Tax. Every penalty imposed and such interest as
accrues under the provisions of this section shall be merged with and become a
part of the tax herein required to be paid.
F.
Petition for Waiver. Any operator who fails to remit the tax herein
levied within the time herein stated shall pay the penalties herein stated;
provided, however, the operator may petition the city council for waiver and
refund of the penalty or any portion thereof and the city council may, if a good
and sufficient reason is shown, waive and direct a refund of the penalty of any
portion thereof. (Ord. 582 § 7, 1991; Ord. 365 § 8, 1976)
3.04.090
Deficiency determinations - Evasion - Operator delay.
A.
Deficiency Determinations. If the tax administrator determines that the
returns are incorrect, he or she may compute and determine the amount required
to be paid upon the basis of the facts contained in the return or returns, or
upon the basis of any information within his or her possession or that may come
into his or her possession. One or more deficiency determination may be made of
the amount due for one, or more than one, period, and the amount so determined
shall be due and payable immediately upon service of notice as herein provided
after which the amount determined is delinquent. Penalties on deficiencies shall
be applied as set forth in Section 3.04.080 of this chapter.
1.
In making a determination the tax administrator may offset overpayments,
if any, which may have been previously made for a period or periods, against any
underpayment for a subsequent period or periods, or against penalties and
interest on the underpayments. The interest on underpayments shall be computed
in the manner set forth in Section 3.04.080 of this chapter.
2.
The tax administrator shall give to the operator or occupant a written
notice of his or her determination. The notice may be served personally or by
mail. If by mail, the notice shall be addressed to the operator at his or her
address as it appears on the records of the tax administrator.
In case of service by mail or any notice required by this chapter, and
shall be served by mailing such notice by registered mail, postage prepaid,
return receipt requested.
3.
Except in the case of fraud or intent to evade this chapter or authorized
rules and regulations, every deficiency determination shall be made and notice
thereof mailed within three years after the last day of the month following the
close of the quarterly period for which the amount is proposed to be determined
or with three years after the return is filed, whichever period expires the
later.
4.
Any determination shall become due and payable immediately upon receipt
of notice and shall become final within twenty (20) days after the tax
administrator has given notice thereof, provided, however, the operator may
petition redemption and refund if the petition is filed before the determination
become final as herein provided.
B.
Fraud, Refusal to Collect, Evasion. If any operator shall fail or refuse
to collect said tax or to make within the time provided in this chapter any
report or remittance of said tax or any portion thereof required by this
chapter, or makes a fraudulent return or otherwise willfully attempts to evade
this chapter, the tax administrator shall proceed in such manner as he or she
may deem best to obtain the facts and information on which to base an estimate
of the tax due. As soon as the tax administrator has determined the tax due that
is imposed by this chapter from any operator who has failed or refused to
collect the same and to report and remit said tax, he or she shall proceed to
determine and assess against such operator the tax, interest and penalties
provided for by this chapter. In case such determination is made, the tax
administrator shall give a notice in the manner aforesaid of the amount so
assessed. Such determination and notice shall be made and mailed within three
years of the discovery by the tax administrator of any fraud, intent to evade or
failure or refusal to collect said tax, or failure to file return. Any
determination shall become due and payable upon receipt of notice and shall
become final within twenty (20) days after the tax administrator has given
notice thereof, provided, however, the operator may petition for redemption
refund if the petition is filed before the determination becomes final as herein
provided.
C.
Operator Delay. If the tax administrator believes that the collection of
any tax or any amount of tax required to be collected and paid to the city will
be jeopardized by delay, or if any determination will be jeopardized by delay,
he or she shall thereupon make a determination of the tax or amount of tax
required to be collected, noting the fact upon the determination. The amount so
determined as herein provided shall be immediately due and payable, and the
operator shall immediately pay such determination to the tax administrator after
service of notice thereof; provided, however, the operator may petition, after
payment has been made, for redemption and refund of such determination, if the
petition is filed within twenty (20) days from the date of service of notice by
the tax administrator. (Ord. 365 § 9, 1976)
3.04.100
Redeterminations.
A.
Any person against whom a determination is made under Section
3.04.090 of
this chapter or any person directly interested may petition for a
redetermination and redemption and refund within the time required in Section
3.04.090 of this chapter. If a petition for redetermination and refund is not
filed within the time required in Section 3.04.090 of this chapter, the
determination becomes final at the expiration of the allowable time.
B.
If a petition for redetermination and refund is filed within the
allowable period, the tax administrator shall reconsider the determination, and
if the person has so requested in his or her petition, shall grant the person an
oral hearing and shall give him or her twenty (20) days notice of the time and
place of the hearing. The tax administrator may continue the hearing from time
to time as may be necessary.
C.
The tax administrator may decrease or increase the amount of the
determination as a result of the hearing and if an increase is determined such
increase shall be payable immediately after the hearing.
D.
The order or decision of the tax administrator upon a petition for
redetermination of redemption and refund becomes final twenty (20) days after
service upon the petitioner of notice thereof, unless appeal of such order or
decision is filed with the city council within the twenty (20) days after the
service of such notice.
E.
No petition for redetermination of redemption and refund or appeal
therefrom shall be effective for any purpose unless the operator has first
complied with the payment provisions hereof. (Ord. 582 § 9, 1991; Ord. 365 §
10, 1976)
3.04.110
Security for collection of tax.
A.
The tax administrator, whenever he or she deems it necessary to insure
the compliance with this chapter, may require an operator to deposit with him or
her such security in the form of cash, bond or other security as the tax
administrator may determine. The amount of the security shall be fixed by the
tax administrator but shall not be greater than twice the operator's estimated
average quarterly liability for the period for which he or she files returns,
determined in such a manner as the tax administrator deems proper, or five
thousand dollars ($5,000.00), whichever amount is less. The amount of security
may be increased or decreased by the tax administrator subject to limitations
herein provided. The operator has a right to appeal to the city council any
decision of the tax administrator made pursuant to this section.
B.
At any time within three years after any tax or any amount of tax
required to be collected becomes due and payable or at any time within three
years after any determination becomes final, the tax administrator may bring any
action in the courts of this state, or any other state, or of the United States
in the name of the city to collect the amount delinquent together with penalties
and interest. (Ord. 582 § 10, 1991; Ord. 365 § 11, 1976)
3.04.120
Security interest.
As a privilege for conducting a business providing transient lodging
within the city of Waldport and to secure payment of the tax collected by the
operator to the city of Waldport, the operator, by the act of filing a
registration to engage in business as an operator of a hotel in the city of
Waldport does irrevocably grant to the city of Waldport a security interest in
all tangible personal property of the operator, which security interest shall be
effective at the time when the tax imposed by this chapter, together with the
interest and penalties herein provided and the filing fees paid to the county
clerk of Lincoln County, Oregon and the advertising costs which may be incurred,
becomes delinquent as set forth in this chapter. Upon delinquency as a result of
the operator's failure to pay over to the city of Waldport the tax imposed under
this chapter, the city may foreclose its security interest in the operator's
tangible personal property in such manner as provided by Oregon Revised Statutes
Chapter 79. The operator further upon the filing of a registration to conduct a
business engaged as a hotel in the city of Waldport grants a special power of
attorney-in-fact to the city recorder for purposes of executing a financing
statement to give evidence of the granted security interest at the time of
delinquency and authorizes the city recorder to execute the UCC Financing
statement on behalf of the debtor, listing as collateral all tangible personal
property of the operator and to file said financing statement with the Oregon
Secretary of State and with the Lincoln County clerk, if appropriate. Any
delinquency for transient room tax which continues for more than thirty days
shall also become a lien against the real property used for transient lodging
upon which the transient room tax has been assessed. The lien shall be
entered in the lien docket of the City and shall remain accessible for
inspection by anyone interested in ascertaining the amount of the lien against
the property. Whenever transient room taxes remain unpaid for ninety days
after due, the lien created may be foreclosed in any manner provided for by
general state laws and/or City ordinances. (Ord. 675
§ 1, 2001: Ord. 582
§ 11, 1991: Ord. 365 § 12, 1976)
3.04.130
Refunds.
A.
Refunds by the City to the Operator. Whenever the amount of any tax,
penalty, or interest has been paid more than once or has been erroneously or
illegally collected or received by the tax administrator under this chapter, it
may be refunded, provided a verified claim in writing therefor, stating the
specific reason upon which the claim is founded, is filed with the tax
administrator within three years from the date of payment. The claim shall be
made on forms provided by the tax administrator. If the claim is approved by the
tax administrator, the excess amount collected or paid may be refunded or may be
credited on any amount then due and payable from the operator from whom it was
collected or by whom paid and the balance may be refunded to such operator, his
or her administrators, executors or assignees.
B.
Refunds by City to Transient. Whenever the tax required by this chapter
has been collected by an operator, and deposited by operator with the tax
administrator, and it later determined that the tax was erroneously or illegally
collected or received by the tax administrator, it may be refunded by the tax
administrator to the transient, provided a verified claim in writing therefor,
stating the specific reason on which the claim is founded, is filed with the tax
administrator within three years from the date of payment.
C.
Refunds by Operator to Tenant. Whenever the tax required by this chapter
has been collected by the operator and it is later determined that the tenant
occupies the hotel for a period exceeding thirty (30) days without interruption,
the operator shall refund to such tenant the tax previously collected by the
operator from that tenant as transient. The operator shall account for such
collection and refund to the tax administrator. If the operator has remitted the
tax prior to the refund or credit to the tenant, he or she shall be entitled to
a corresponding refund under this section. (Ord. 365 § 13, 1976)
3.04.140
Administration.
A.
Records Required From Operators, Etc. Every operator shall keep guest
records of room sales and accounting books and records of the room sales. All
records shall be retained by the operator for a period of three years and six
months after they come into being.
B.
Examination of Records - Investigations. The tax administrator or any
person authorized in writing by him or her, may examine during normal business
hours the books, papers and accounting records relating to room sales of any
operator, after notification to the operator liable for the tax, and may
investigate the business of the operator in order to verify the accuracy of any
return made, or if no return is made by the operator, to ascertain and determine
the amount required to be paid.
C.
Confidential Character of Information Obtained - Disclosure Unlawful. It
is unlawful for the tax administrator or any person having an administrative or
clerical duty under the provisions of this chapter to make known in any manner
whatever the business affairs, operations or information obtained by an
investigation of records and equipment of any person required to obtain a
transient occupancy registration certificate, or pay any transient occupancy
tax, or any other person visited or examined in the discharge of official duty,
or the amount or source of income, profits, losses, expenditures, or any
particular thereof, set forth in any statement or application, or to permit any
statement or application, or copy of either, or any book containing any abstract
or particulars thereof to be seen or examined by any person; provided that
nothing in this subsection shall be construed to prevent:
1.
The disclosure to, or the examination of records and equipment by another
city of Waldport official, employee or agent for collection of taxes for the
sole purpose of administering or enforcing any provisions of this chapter, or
collecting taxes imposed hereunder, or collecting city business license fees.
2.
The disclosure, after the filing of a written request to that effect, to
the taxpayer himself, receivers, trustees, executors, administrators, assignees,
and guarantors, if directly interested, of information as to any paid tax, any
unpaid tax or amount of tax required to be collected, or interest, and
penalties; further provided, however, that the city attorney approves each such
disclosure and that the tax administrator may refuse to make any disclosure
referred to in this paragraph when in his or her opinion the public interest
would suffer thereby.
3.
The disclosure of the names and addresses of any persons to whom
transient occupancy registration certificates have been issued.
4.
The disclosure of general statistics regarding taxes collected or
business done in the city. (Ord. 582 § 12, 1991; Ord. 365 § 15, 1976)
3.04.150
Appeal to the city council.
Any person aggrieved by a decision of the tax administrator may appeal to
the city council by filing notice of appeal with the tax administrator within
twenty (20) days of the serving or mailing of the tax notice of a decision given
by the tax administrator. The tax administrator shall fix a time and place for
hearing such appeal and shall give the appellant twenty (20) days written notice
of the time and place of hearing. (Ord. 582 § 14, 1991: Ord. 365 § 18, 1976)
3.04.160
Violations.
It is unlawful for any operator or other person so required to fail or
refuse to register as required herein, or to furnish any return required to be
made, or fail or refuse to furnish a supplemental return or other data required
by the tax administrator or to render a false or fraudulent return. No person
required to make, render, sign or verify any report shall make any false or
fraudulent report, with intent to defeat or evade the determination of any
amount due required by this chapter. (Ord. 582 § 15, 1991; Ord. 365 § 17,
1976)
3.04.170
Penalties.
Any person who violates any of the provisions of this chapter, as now
constituted or hereafter amended or revised, commits a Class A civil infraction
and shall be subject to the procedures and penalties of Chapter 1.08 of this
code, as now constituted or hereafter amended or revised. (Ord. 661 § 1, 1999:
Ord. 582 § 16, 1991: Ord. 365 § 21, 1976)
Chapter
3.08
ASSESSMENTS
FOR PUBLIC IMPROVEMENTS
Sections:
3.08.010
Initiation of proceedings and report from the city engineer.
3.08.020
Engineer's report.
3.08.030
Council's action on engineer's report.
3.08.040
Resolution and notice of hearing.
3.08.050
Hearing.
3.08.060
Manner of doing work.
3.08.070
Call for bids.
3.08.080
Assessment ordinance.
3.08.090
Method of assessment and alternative methods of financing.
3.08.100
Notice of assessment.
3.08.110
Lien records and foreclosure proceedings.
3.08.120
Errors in assessment calculations.
3.08.130
Deficit assessment.
3.08.140
Rebates.
3.08.150
Abandonment of proceedings.
3.08.160
Curative provisions.
3.08.170
Reassessment.
3.08.180
Remedies.
3.08.190
Segregation of liens.
3.08.200
Interpretation.
3.08.010
Initiation of proceedings and report from the city engineer.
Whenever the council shall deem it necessary, upon its own motion or upon
the petition of the owners of one-half of the property to benefit specially from
the improvement, to make any street, sewer, sidewalk, drain or other public
improvement to be paid for in whole or in part by special assessment according
to benefits, then the council shall, by resolution, direct the city engineer to
make a survey and written report for such project and file the same with the
city recorder. (Ord. 370 § 1, 1977)
3.08.020
Engineer's report.
The report of the engineer shall be filed with the recorder. The report
shall contain the following:
A.
A full description of the project;
B.
A description of each parcel of land specially benefited;
C.
The record owner of each parcel;
D.
The name and last address of the person currently assessed for each
parcel as shown by the records of the Lincoln County assessor;
E.
An estimate of the probable cost of the project, including legal,
administrative and engineering costs attributable to such project;
F.
A recommendation of a fair apportionment of the whole or any portion of
the costs of the project to the property specifically benefited;
G.
A recommendation of a method of assessment, together with an estimate of
the cost per unit to the property specifically benefited;
H.
All easements necessary and estimates of the costs of obtaining same.
(Ord. 370 § 2, 1977)
3.08.030
Council's action on engineer's report.
After the city engineer's report shall have been filed with the city
recorder, the council may thereafter by motion approve the report, modify the
report and approve it as modified, require the engineer to supply additional or
different information for such improvement, or it may abandon the improvement.
(Ord. 370 § 3, 1977)
3.08.040
Resolution and notice of hearing.
After the council shall have approved the engineer's report as submitted
or modified, the council shall by resolution declare its intention to make such
improvement, provide the manner and method of carrying out the improvement and
shall direct the recorder to give notice of such improvement by two
publications, one week apart, in a newspaper of general circulation within the
city of Waldport, and by mailing a letter by certified mail to the owners to be
assessed for the costs of such improvement, which said notice shall contain the
following matters:
A.
That the report of the city engineer is on file in the office of the
recorder and is subject to public examination.
B.
That the council will hold a public hearing on the proposed improvement
on a specified date, which shall not be earlier than ten (10) days following the
first publication of notice, at which objections and remonstrances to such
improvement will be heard by the council; and that if prior to such hearing
there shall be presented to the recorder valid, written remonstrances of the
owners of two-thirds of the area of the property to be specially assessed by
such improvement (except a sidewalk or except an improvement unanimously
declared by the council to be needed at once because of an emergency) then the
improvement will be abandoned for at least six months. For the purpose of this
section “owner” shall mean the record holder of legal title to the land,
except that if there is a purchaser of the land according to a recorded land
sale contract or according to a verified writing by the record holder of legal
title to the land filed with the city recorder, the said purchaser shall be
deemed the “owner.” (Ord. 370 § 4, 1977)
3.08.050
Hearing.
At the time of the public hearing on the proposed improvement, if the
written remonstrances shall represent less than the amount of property required
to defeat the proposed improvement, then, on the basis of said hearing of
written remonstrances and oral objections, if any, the council may by motion at
the time of said hearing or within sixty (60) days thereafter, order said
improvement to be carried out in accordance with the resolution, or the council
may, on its own motion, abandon the improvement. (Ord. 370 § 5, 1977)
3.08.060
Manner of doing work.
The council may provide in the improvement resolution that the
construction work may be done in whole, or in part, by the city of Waldport, by
a contract, or by any other governmental agency, or by any combination thereof.
(Ord. 370 § 6, 1977)
3.08.070
Call for bids.
The council may, at its discretion, direct the city recorder to advertise
for bids for construction of all, or any part of, the improvement project on the
basis of the council-approved engineer's report and before the public hearing on
the proposed improvement, or at any time after the public hearing; provided,
however, that no contract shall be let until after the public hearing has been
held to hear remonstrances and oral objections to the proposed improvement. In
the event that any part of the work of the improvement is to be done under
contract bids, then the council shall determine the time and manner of
advertisement for bids; and the contracts shall be let to the lowest responsible
bidder, provided that the council shall have the right to reject all bids when
they are deemed unreasonable or unsatisfactory. The city shall provide for the
bonding of all contractors for the faithful performance of any contract let
under its authority, and the provisions thereof in case of default shall be
enforced by action in the name of the city of Waldport.
If the council finds, upon opening bids for the work of such improvement,
that the lowest responsible bid is substantially in excess of the engineer's
estimate, it may, at its discretion, provide for holding a special hearing of
objection to the proceeding with the improvement on the basis of such bid, and
it may direct the city recorder to mail a letter by certified mail to the owners
of the property affected by the improvement informing them of the date, place
and time of hearing. (Ord. 370 § 7, 1977)
3.08.080
Assessment ordinance.
If the council determines that the local improvement shall be made, when
the estimated cost thereof is ascertained on the basis of the contract award or
city departmental cost or after the work is done and the cost thereof has been
actually determined, the council shall determine whether the property benefited
shall bear all or a portion of the cost. The recorder or other person designated
by the council shall prepare the proposed list of assessments to the respective
lots within the assessment district and file it in the appropriate city office.
Notice of such proposed assessment shall be mailed by certified mail to the
owner of the property proposed to be assessed, which notice shall state the
amounts of assessment proposed on that property and shall fix a date by which
time objections shall be filed with the recorder. Any such objections shall
state the grounds thereof. The council shall consider such objections and may
adopt, correct, modify or revise the proposed assessments and shall determine
the amount of assessment to be charged against each lot within the district,
according to the special and peculiar benefits accruing thereto from the
improvement, and shall by ordinance spread the assessments. (Ord. 370 § 8,
1977)
3.08.090
Method of assessment and alternative methods of financing.
The council in adopting a method of assessment of the costs of the
improvement may:
A.
Use any just and reasonable method of determining the extent of any
improvement district consistent with the benefits derived.
B.
Use any method of apportioning the sum to be assessed as is just and
reasonable between the properties determined to be specially benefited.
C.
Authorize payment by the city of all, or any part of, the cost of any
such improvement, when in the opinion of the council the topographical or
physical conditions, or unusual or excessive public travel, or other character
of the work involved warrants only a partial payment or no payment by the
benefited property of the costs of improvement.
Nothing contained in this chapter shall preclude the council from using
any other available means of financing improvements, including federal or state
grants in aid, sewer charges or fees, revenue bonds, general obligation bonds,
or any other legal means of finance. In the event that such other means of
financing improvements are used, the council may, in its discretion, levy
special assessments according to the benefits derived to cover any remaining
part of the costs of the improvement. (Ord. 370 § 9, 1977)
3.08.100
Notice of assessment.
Within ten (10) days after the effective date of the ordinance levying
the assessments, the city recorder shall send by certified mail to the owner of
the assessed property a notice containing the following information:
A.
The date of the ordinance levying the assessment, the name of the owner
of the property assessed, the amount of the specific assessment and a
description of the property assessed.
B.
A statement that application may be filed to pay the assessment in
installments in accordance with the provisions of this chapter.
C.
A statement that the entire amount of the assessment, less any part for
which application to pay in installments is made, is due within thirty (30) days
of the date of the letter and, if unpaid on that date, will accrue interest and
subject the property to foreclosure.
Supplementary notice of assessment in form and content to be determined
by the city recorder may also be published or posted by the city recorder. (Ord.
370 § 10, 1977)
3.08.110
Lien records and foreclosure proceedings.
After passage of the assessment ordinance by the council, the
city recorder shall enter on the docket of city liens a statement of the amounts
assessed upon each particular lot, parcel of land or portion thereof, together
with a description of the improvement, the name of the owner(s) and the date of
the assessment ordinance. Upon such entry in the lien docket, the amount so
entered shall become a lien and charge upon the respective lots, parcels of land
or portions thereof, which have been assessed for such improvement. All
assessment liens of the city of Waldport shall be superior and prior to all
other liens or encumbrances on property insofar as the laws of the state of
Oregon permit. Interest shall be charged in a manner consistent with Financial
Management Policies for similar assessments on all amounts not paid within
thirty (30) days from the date of the assessment ordinance; and after expiration
of sixty (60) days from the date of such assessment ordinance the city may
proceed to foreclose or enforce collection of the assessment liens in the manner
provided by the general law of the state of Oregon; provided, however, that the
city may, at its option, enter a bid for the property being offered at a
foreclosure sale, which bid shall be prior to all bids except those made by
persons who would be entitled under the laws of the state of Oregon to redeem
such property. (Ord. 719, 2007)
3.08.120
Errors in assessment calculations.
Claimed errors in the calculation of assessments shall be called to the
attention of the city recorder, who shall determine whether there has been an
error in fact. If the recorder shall find that there has been an error in fact,
he or she shall recommend to the council an amendment to the assessment
ordinance to correct such error, and upon enactment of such amendment, the city
recorder shall make the necessary correction in the docket of city liens and
send a correct notice of assessment by certified mail. (Ord. 370 § 12, 1977)
3.08.130
Deficit assessment.
In the event that an assessment shall be made before the total cost of
the improvement is ascertained and if it is found that the amount of the
assessment is insufficient to defray the expenses of the improvement, the
council may, by motion, declare such deficit and prepare a proposed deficit
assessment. The council shall set a time for a hearing of objections to such
deficit assessment and shall direct the city recorder to give notice by
certified mail. After such hearing the council shall make a just and equitable
deficit assessment by this chapter, and notices of the deficit assessment shall
be mailed by certified mail and the collection of the assessment shall be made
in accordance with Sections 3.08.100 and
3.08.110 of this chapter. (Ord. 370 §
13, 1977)
3.08.140
Rebates.
If, upon the completion of the improvement project, it is found that the
assessment previously levied upon any property is more than sufficient to pay
the costs of such improvements, then the council must ascertain and declare the
same by ordinance, and when so declared, the excess amounts must be entered on
the lien docket as a credit upon the appropriate assessment. In the event that
any assessment has been paid, the person who paid the same, or his or her legal
representative, shall be entitled to the repayment of such rebate credit or the
portion thereof which exceeds the amount unpaid on the original assessment.
(Ord. 370 § 14, 1977)
3.08.150
Abandonment of proceedings.
The council shall have full power and authority to abandon and rescind
proceedings for improvements; and if liens have been assessed upon any property
under such procedure, they shall be cancelled, and any payments made on such
assessments shall be refunded to the person paying the same, his or her assigns
or legal representatives. (Ord. 370 § 15, 1977)
3.08.160
Curative provisions.
No improvement assessment shall be rendered invalid by reason of a
failure of the engineer's report to obtain all of the information required by
Section 3.08.010 of this chapter, or by reason of a failure to have all of the
information required to be in the improvement resolution, the assessment
ordinance, the lien docket or notices required to be mailed, nor by the failure
to list the name of, or mail notice to, the owner of any property as required by
this chapter, or by reason of any other error, mistake, delay, omission,
irregularity, or other act, jurisdictional or otherwise, in any of the
proceedings or steps herein specified, unless it appears that the assessment is
unfair or unjust in its effect upon the person complaining; and the council
shall have the power and authority to remedy and correct all such matters by
suitable action and proceedings. (Ord. 370 § 16, 1977)
3.08.170
Reassessment.
Whenever any assessment, deficit or reassessment for any improvement
which has been made by the city has been or shall be set aside, annulled,
declared or rendered void, or its enforcement restrained by any court of this
state, or any federal court having jurisdiction thereof, or when the council
shall be in doubt as to the validity of such assessment, deficit assessment, or
reassessment, or any part thereof, then the council may make a reassessment in
the manner provided by the laws of the state of Oregon. (Ord. 370 § 17, 1977)
3.08.180
Remedies.
Subject to the curative provisions of Section 3.08.160 of this chapter
and the rights of the city to reassess pursuant to Section 3.08.170 of this
chapter, all actions of the council taken pursuant to this chapter are
reviewable solely and exclusively by writ of review in accordance with the
procedures in ORS 34.010 to 34.100. Review of an ordinance levying any
assessment may be commenced only by a property owner who has filed a written
objection to the proposed assessment in accordance with Section
3.08.040 of this
chapter. (Ord. 370 § 18, 1977)
3.08.190
Segregation of liens.
Whenever the ownership of any portion of a tract of real property less
than the entire tract is transferred, any lien against said real property in
favor of the city shall, upon request of the owner of any portion of said tract,
be segregated as herein provided and not otherwise.
Applications for the segregation of liens shall be made to the city
recorder describing the tract to be segregated and the names of the owners of
the respective tracts. A certificate of the county assessor shall be furnished
showing the assessed valuation of the various tracts of land concerned as of
January 1st of the year which the segregation is requested, if available; if not
available, as of January 1st of the preceding year.
The city recorder shall thereupon compute a segregation of the lien
against the real property upon the same basis as the same was originally
computed and apportioned and reflect this segregation in the city lien docket;
provided, however, that no segregation shall be made unless all parts of the
original tract of land after the segregation have a true cash value as
determined from the certificate of the assessor of sixty (60) percent or more of
the amount of the lien as to the various tracts concerned. (Ord. 370 § 19,
1977)
3.08.200
Interpretation.
The
provisions of this chapter shall apply to all future local improvement districts
and, to the extent further actions or proceedings may be required, to all
existing districts. (Ord. 370 § 21, 1977)