Creates Oregon tax subtraction for amounts received in settlement of civil action arising from wildfire. Applies to amounts received in tax years beginning on or after January 1, 2020, and before January 1, 2026. Takes effect on 91st day following adjournment sine die.
Provides that property of company that is organized and located outside of this state and exclusively operates jet boat excursion business on boundary rivers of this state and not on rivers within this state is not subject to central assessment for purposes of property taxation. Provides that any property of such company located in this state on assessment date for property tax year is subject to local assessment for purposes of property taxation. Takes effect on 91st day following adjournment sine die.
Provides that client company that is furnished workers by worker leasing company is responsible for employer duties under paid family and medical leave insurance program with respect to workers leased to client company. ] Directs Director of Employment Department ] Department of Revenue to reimburse worker leasing company for any employer contribution payments made by worker leasing company on behalf of client company that meets certain criteria ] if Department of Revenue determines pursuant to amended combined quarterly report that refund is due . Applies to payments of contributions by worker leasing company on behalf of client employer on or after January 1, 2023 made before effective date of Act ]. Provides that worker leasing company is not responsible for paying employer contribution amounts on behalf of client employers that employ fewer than 25 employees. Establishes method by which Employment Department shall determine number of employees employed by employer for purposes of determining liability for such contributions. Takes effect on 91st day following adjournment sine die.
Directs district school board to ensure that curriculum of each course of study offered by school district is made available to public on school district's website. Phases in requirement for small school districts. Declares emergency, effective July 1, 2023.
Establishes Wallowa Rural and Recreational Economic Development Board. Directs board to, in collaboration with Oregon Business Development Department, formulate and implement strategies and practices for strategic investment in workforce housing, workforce development and economic development in Wallowa Rural and Recreational Economic Development Region and to make grants or loans to eligible applicants in region. Sets forth duties, functions and responsibilities of department and board. Allows county to partition and rezone up to 50 acres of lands within region from resource use to residential uses. Sunsets January 2, 2035. Establishes Wallowa Rural and Recreational Economic Development Board Fund and continuously appropriates moneys to department for distribution to board for purposes set forth in Act. Appropriates moneys to department for deposit in fund. Declares emergency, effective on passage.
Allows additional estate tax exclusion of $1 million. Adjusts for inflation. Takes effect on 91st day following adjournment sine die.
Appropriates moneys from General Fund to Oregon Department of Administrative Services for distribution to Union County Fair Association for purpose of water and sewer improvements to Union County Fairgrounds.
Bars creditors' claims against decedents' estates if no petition for appointment of personal representative or small estate affidavit is filed within 18 months following decedent's date of death. Permits certain interested persons to petition probate court for determination of descent if no petition for appointment of personal representative or small estate affidavit is filed within 18 months following decedent's date of death and decedent's estate meets specified criteria.
Directs district school boards to ensure that buildings regularly used by students have proper heating, air conditioning and ventilation systems to provide temperatures within acceptable range for learning and safety. Requires compliance by January 1, 2029.
Permits minors 16 and 17 years of age to operate power-driven machinery in certain circumstances. Declares emergency, effective on passage.
