Chapter 338
Oregon Laws 2011
AN ACT
SB 954
Relating to
county tax assessment; amending ORS 294.178 and 294.187.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 294.178 is amended to
read:
294.178. (1) Before issuing any
certificate under ORS 294.175, the Department of Revenue shall estimate the
amount available in the County Assessment Function Funding Assistance Account
created under ORS 294.184 for distribution as grants to counties for the
ensuing fiscal year.
(2) The estimate shall be used to
determine the estimated percent of the moneys available in the County
Assessment Function Funding Assistance Account that each county will receive as
grants and the total estimated grant that each county will receive for the
ensuing fiscal year. The estimates so determined shall serve as the estimates
required to be included in any certification issued under ORS 294.175 for that
county.
(3) On or before the [25th] 28th day of the month
following the close of each fiscal quarter, the department shall pay a
percentage of the moneys in the County Assessment Function Funding Assistance
Account as of the close of that fiscal quarter to each county to which a
certificate has been issued under ORS 294.175.
(4) Except as provided under
subsection (5) of this section, the percentage to be paid to each county under
subsection (3) of this section shall be the percentage that the expenditures of
the county certified by the department to the county governing body under ORS
294.175 bears to the total of all expenditures of all counties certified by the
department to counties under ORS 294.175. In determining the expenditures of a
county or in determining the total of all expenditures for purposes of this
subsection:
(a) No expenditures shall be included that
have not been certified under ORS 294.175.
(b) No expenditures of any county that
did not file an estimate of expenditures under ORS 294.175 shall be included.
(c) No expenditures of any county for
which certification has been denied shall be included.
(d) No expenditures of any county that
does not make its appropriation under ORS 294.435 based upon 100 percent of the
expenditures certified shall be included.
(e) No expenditures of any county that
does not certify compliance under ORS 294.181 shall be included.
(5) If the expenditures of a county
are not included for a fiscal quarter on account of subsection (4) of this
section, [no] a grant [shall] may not be made to that
county under subsection (3) of this section for that fiscal quarter. If grant
funds are denied to any county under this subsection for any fiscal quarter,
the percentage determined under subsection (4) of this section shall be
redetermined, excluding from the computation for that fiscal quarter the
certified expenditures of the county for which grant funds are denied to the
end that all of the funds available in the County Assessment Function Funding
Assistance Account as of the close of the fiscal quarter may be distributed.
SECTION 2. ORS 294.187 is amended to
read:
294.187. (1) There is created in the
county treasury of each county a fund to be known as the County Assessment and
Taxation Fund. The fund shall consist of:
(a) Moneys deposited in and credited
to the fund under ORS 311.508.
(b) Moneys deposited in and credited to
the fund under ORS 205.323 (4)(b)(C).
(c) Moneys deposited in and credited
to the fund under ORS 205.323 (4)(c).
(d) Interest earned upon moneys
credited to the fund.
(2) The county treasurer shall pay
over the moneys in the fund, determined as of the last day of the fiscal
quarter, to the State Treasurer on or before the 10th working day of the
month following the last day of the fiscal quarter as follows:
(a) Moneys collected under subsection
(1)(a) and (b) of this section and interest earnings on those moneys must be
paid over to the Department of Revenue for deposit in the County Assessment
Function Funding Assistance Account created under ORS 294.184.
(b) Moneys collected under subsection
(1)(c) of this section and interest earnings on those moneys must be paid over
to the Department of Revenue for deposit in the Housing and Community Services
Department accounts for housing-related programs as follows:
(A) 76 percent of the moneys must be
deposited in the General Housing Account created under ORS 458.620;
(B) 10 percent of the moneys must be
deposited in the Emergency Housing Account created under ORS 458.620; and
(C) 14 percent of the moneys must be
deposited in the Home Ownership Assistance Account created under ORS 458.620.
(3) If the county treasurer fails to
pay over moneys, as required under subsection (2) of this section, then any
unpaid moneys shall be a debt due and owing by the county to the state and the
county shall pay the legal rate of interest thereon from the due date until paid.
Payment of interest under this section shall not relieve the county treasurer
from any penalty imposed by law for failure to make the payments, and in
addition, the county treasurer shall be liable under ORS 311.375 (4)(a) and
(b).
(4) ORS 294.305 to 294.565 do not
apply to a fund created under this section.
Approved by
the Governor June 14, 2011
Filed in the
office of Secretary of State June 14, 2011
Effective date
January 1, 2012
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