19 Or. Tax 259 | Or. T.C. | 2007
A. Application of ORS
Timber taxes are governed by chapter
ORS
"[I]f the delinquency is not paid within 60 days after the date of the assessment, the interest rate provided under ORS
305.220 shall be one-third of one percent greater than that so provided under ORS305.220 . The increased rate *262 shall apply only for interest periods that begin 61 days after the date of notice of the delinquency."
ORS
1. Interest rate established under ORS
Taxpayer argues that ORS
1. When "[i]nterpreting a statute, the court's task is to discern the intent of the legislature." PGE v. Bureau ofLabor and Industries,
PGE, however, also admonishes that the context of a statute "includes other provisions of the same statute and other related statutes." Id. In addition, the court is to be guided by the principle that "the legislature did not intend any portion of its enactments to be meaningless surplusage." State v. Stamper,
ORS
2. The language of subsection (2) emphasized above presents a complicated problem. On the one hand, there is taxpayer's theory, which relies on the maxim that the omission of language from one subsection of a statute and the inclusion of it in another is presumed to be purposeful. PGE,
3. On the other hand, the statute on its face states that the interest rate is subject to other statutes that specifically provide for a different rate of interest, and, under the department's theory, to ignore that language is to impermissibly "omit what has been inserted * * *." ORS
4. Both arguments have merit, but the court must decide which construction better serves legislative intent. If the court accepts taxpayer's construction, large portions of both statutes would be rendered inoperable, namely the provisions of subsections (3) and (5) of ORS
5. Adopting the construction that does not result in portions of either statute being rendered inoperable is preferable.See ORS
The court's conclusion is also supported by the legislative history of both statutes. They were drafted as sequential sections of Senate Bill 100, which was passed in 1987. Or Laws 1987, ch
2. Use of the singular form of "rate"
6. Taxpayer also asserts that ORS
B. Application of ORS Chapter
Taxpayer also argues that the department used ORS
IT IS ORDERED that Plaintiff's Motion for Summary Judgment is denied; and
IT IS FURTHER ORDERED that Defendant's Motion for Summary Judgment is granted.
Costs awarded to Defendant.