---
type: "Bill"
title: "Relating to notification of public about delinquent tax debtors; and prescribing an effective date."
description: "Authorizes Department of Revenue to make publicly available by posting online information about delinquent tax debtors."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2019 Regular Session"
identifier: "SB 523"
citation: "Oregon SB 523 (2019 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Betsy Johnson"]
version_count: 5
action_count: 22
vote_count: 4
first_action: "2019-01-14T15:33:37+00:00"
last_action: "2019-06-17T16:09:17+00:00"
source: "openstates"
source_identifier: "ocd-bill/050225e7-b917-444d-9ea4-1375f4528213"
source_url: "https://olis.leg.state.or.us/liz/2019R1/Measures/Overview/SB523"
source_hash: "0af1fc246150855c0fd740d20a45f86bda7e15dc07a526a118e6c91fb0ecc39a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-or"]
---

# Oregon SB 523 (2019 Regular Session) — Relating to notification of public about delinquent tax debtors; and prescribing an effective date.

Authorizes Department of Revenue to make publicly available by posting online information about delinquent tax debtors.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB523/Introduced)
2. **Senate Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB523/Senate Amendments to Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB523/A-Engrossed)
4. **SFR Amendment -1** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/ProposedAmendment/14304)
5. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB523/Enrolled)

## Votes

- Third reading. Carried by Findley. Passed. — **38–19** (pass) · lower
- Heard and Reported Out with Amendments — **5–0** (pass) · upper
- Heard and Reported Out — **5–2** (pass) · lower
- Third reading. Carried by Johnson. Passed. — **28–2** (pass) · upper

## Sponsors

- Betsy Johnson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-14T15:33:37+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2019-01-16T17:20:23+00:00** Referred to Finance and Revenue. `referral-committee`
- **2019-02-21T23:01:00+00:00** Public Hearing held.
- **2019-03-19T22:01:00+00:00** Work Session held.
- **2019-03-22T16:48:45+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
- **2019-03-25T17:38:21+00:00** Second reading. `reading-2`
- **2019-03-26T18:38:52+00:00** Third reading. Carried by Johnson. Passed. `passage, reading-3`
- **2019-03-27T17:04:26+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2019-03-28T16:00:15+00:00** Referred to Revenue. `referral-committee`
- **2019-04-30T15:31:00+00:00** Public Hearing held.
- **2019-05-21T15:21:00+00:00** Work Session held.
- **2019-05-22T21:33:55+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2019-05-23T17:20:48+00:00** Second reading. `reading-2`
- **2019-05-27T18:12:22+00:00** Carried over to May 28, 2019 Calendar by virtue of adjournment.
- **2019-05-29T01:47:35+00:00** Carried over to May 29, 2019 Calendar by virtue of adjournment.
- **2019-05-30T03:22:24+00:00** Carried over to May 30, 2019 Calendar by virtue of adjournment.
- **2019-05-31T02:14:00+00:00** Third reading. Carried by Findley. Passed. `passage, reading-3`
- **2019-06-03T22:11:33+00:00** President signed. `passage`
- **2019-06-04T15:18:06+00:00** Speaker signed. `passage`
- **2019-06-11T16:24:00+00:00** Governor signed. `executive-signature`
- **2019-06-17T16:02:57+00:00** Chapter 336, 2019 Laws.
- **2019-06-17T16:09:17+00:00** Effective Date, September 29, 2019.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/050225e7-b917-444d-9ea4-1375f4528213`. Confidence: reported (aggregated from official Oregon legislature records).