ORS 409.900: Civil penalties for failure to report.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) A long term care facility that fails to file a report or pay an assessment under ORS 409.801 by the date the report or payment is due shall be subject to a penalty of $500 per day of delinquency. (2) Penalties imposed under this section shall be collected by the Department of Human Services and deposited in the Department of Human Services Account established under ORS 409.060. (3) Penalties paid under this section are in addition to and not in lieu of the assessment imposed under ORS 409.801. [2003 c.736 §19; 2018 c.66 §1] Sec. 23. ORS 409.800 to 409.816 and 409.900 apply to long term care facility assessments imposed in calendar quarters beginning on or after November 26, 2003, and before June 30, 2032. [2003 c.736 §23; 2005 c.757 §8; 2007 c.780 §11; 2013 c.608 §19; 2018 c.66 §2; 2024 c.74 §1] Sec. 31. ORS 409.800 to 409.816 and 409.900 are repealed on January 2, 2034. [2003 c.736 §31; 2005 c.757 §9; 2007 c.780 §14; 2009 c.11 §49; 2013 c.608 §21; 2018 c.66 §3; 2024 c.74 §2] _______________
Official history and status
History: Note: 409.900 is repealed January 2, 2034, and applies to long term care facility assessments imposed before June 30, 2032. See sections 23 and 31, chapter 736, Oregon Laws 2003, as amended (see following note). Note: Sections 23 and 31, chapter 736, Oregon Laws 2003, provide:
This rule cites
- ORS 409.801 — resolved
- ORS 409.060 — resolved
- ORS 409.800 — resolved
- 409.816 — resolved
- 409.900 — resolved
Cited by
- ORS 305.410: Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases; jurisdiction for local government tax cases.
- ORS 409.800: Definitions.
- ORS 409.804: Assessment subject to use of specified reimbursement methodology.
- ORS 409.805: Requirement to maintain records; audits.
- ORS 409.810: Claim for refund; right to hearing.
- ORS 414.853: Definitions.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors409.html