OAR 150-294-0100
Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes

(1) As used in ORS 294.175 (Definitions), the following definitions will apply:
(a) “Adequacy to provide the resources needed to achieve compliance” means: Appropriate and sufficient resources to maintain compliance with all laws and rules pertaining to the assessment, levying, and collection of property taxes.
(b) “Laws requiring equality and uniformity in the system of property taxation” includes administrative rules implementing those statutes.
(c) “Equality” means equity of assessments as required by the Oregon Constitution and laws to achieve fairness in property taxation.
(d) “Other laws” include but are not limited to Chapters 305 to and including 312.
(e) “Review” under ORS 294.175 (Definitions) may include, but is not limited to, an examination by the department of any county records, both paper and electronic media; interviews with county staff; field review of values and procedures; and special studies.
(2) County programs operating under a department approved conference agreement or plan must maintain levels of uniformity and equity established under the agreement or plan.
(3) At the department’s discretion, the department may examine any property and records to verify the accuracy of county records.
(4) The department must provide written notice to the county governing body, assessor, and tax collector of any scheduled review no less than 30 days prior to the date the review is scheduled to begin. This notice must contain:
(a) The date the department will begin its review;
(b) The purpose of the review;
(c) A list of initial records the county must provide to the department. The records must be provided no later than the date specified in (a) above. The county must provide the department access to any records requested that are not available in hard copy or portable format;
(d) An estimate by the department of the number of department staff who will participate in the review. The county must make available adequate workspace for the conduct of this review.
(5) The determination by the department that assessment and taxation activities, functions or services of the county are not adequate to maintain compliance or are not in compliance with a conference agreement or plan must be made no later than 40 days prior to the next fiscal quarter. The department will notify the county governing body within 10 days by certified or registered mail of its final determination of deficiency and the approximate amount of funds that will be withheld. If the department’s notice is not sent in a timely manner, the funds will be withheld from the next following fiscal quarter which begins at least 40 days from the date of mailing the notice. No further notice by the department will be required. If the deficiency is corrected to the department’s satisfaction at least 30 days prior to the start of the ensuing fiscal quarter, no funds will be withheld.
(a) Example 1: Next fiscal quarter begins—October 1; Department makes determination—August 15; Department notifies county by—August 15; No corrective action taken by county; Funds withheld from county beginning—October 1.
(b) Example 2: Next fiscal quarter begins—October 1; Department makes determination—September 5; Department notifies county by—September 14; No corrective action taken by county; Funds withheld from county beginning—January 1.

Source: Rule 150-294-0100 — Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-294-0100.

150‑294‑0100
Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes 150‑294‑0105
Expenditures for Assessment and Taxation 150‑294‑0110
Definition: Certification of Compliance. Plan to Achieve Adequacy 150‑294‑0115
Contents of Grant Application 150‑294‑0120
Estimates of Expenditures for Assessment and Taxation 150‑294‑0125
Certification 150‑294‑0130
Alternative Method for Certification 150‑294‑0140
Transfers from the CATF to the CAFFA Account 150‑294‑0150
Calculation of Interest on Late Payments 150‑294‑0300
Definition of Taxing Authority 150‑294‑0310
Definition of Budget Document 150‑294‑0320
Definition of Organizational Unit 150‑294‑0330
Budgeting Grants, Gifts, Bequests, and Devises 150‑294‑0340
Establishing a Financial Reserve Fund 150‑294‑0350
“Reserved for Future Expenditure” Requirement 150‑294‑0360
Detail Sheets for Biennial Budgets 150‑294‑0370
Resources Are Not Required to Be Budgeted 150‑294‑0380
Negative Resources 150‑294‑0390
Budget Resources 150‑294‑0400
Estimating Tax Revenue for Biennial Budgets 150‑294‑0410
Proposed Expenditures-Required Presentation 150‑294‑0420
Governmental Fund Definitions 150‑294‑0430
General Operating Contingencies 150‑294‑0440
Unappropriated Ending Fund Balance 150‑294‑0450
Quorum Necessary to Hold Meeting 150‑294‑0460
Charging for Budget Document Copies 150‑294‑0470
Reporting Historical Data for Published Budget Summaries 150‑294‑0480
Quorum Necessary to Hold Meeting 150‑294‑0490
Property Taxes Certified 150‑294‑0500
Publishing of Amended Budget Document 150‑294‑0510
Manner of Appropriations 150‑294‑0520
Documents to File When Certification Cannot Be Certified By July 15 150‑294‑0530
Budget Certification Document to Be Submitted 150‑294‑0540
Transfers of Appropriations 150‑294‑0550
Supplemental Budget Procedures 150‑294‑0800
Councils of Governments Subject to Certain Budgetary Requirements 150‑294‑0810
Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government 150‑294‑0820
Restrictions on Appointive Budget Committee Members for a Council of Government 150‑294‑0830
Duties of the Budget Committee of a Council of Government 150‑294‑0840
Duties of the Governing Body of a Council of Government
Last Updated

Jun. 8, 2021

Rule 150-294-0100’s source at or​.us