Definition: Certification of Compliance. Plan to Achieve Adequacy
(1)On or before May 1 of each year, each county will file with the Department of Revenue an estimate of expenditures as required by ORS 294.175 (Definitions). The Department of Revenue will determine the adequacy of each county’s estimates of expenditures to comply with the requirements of ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value), 308.234 (Record of last appraisal), ORS Ch. 309, and other laws requiring equality and uniformity in the system of property taxation. For any county whose proposed expenditures are neither at a level nor of a type to achieve adequacy as determined by the department, the county will state how it intends to comply with a plan to achieve adequacy previously approved by the department.
(2)Any county which is not in compliance as of January 1, of any year, and does not have a plan to achieve adequacy which has been approved by the department must, in lieu of the statement of compliance required under section 1 of this rule, submit a plan to achieve adequacy. After its review of the plan, the department will, if it deems necessary before approval, set a date for a meeting to be held with the county. The meeting may be for review of the plan only, or may be held in conjunction with the conference with the county governing body on their expenditure level.
(3)At the meeting the department and county governing body, assessing officials, and others as appropriate, will conduct a thorough review of the plan to identify and resolve any areas of disagreement. Before the conclusion of the meeting the department will inform the county governing body of its agreement with the plan, or modifications that may be necessary to the plan before approval. If the department and county governing body reach agreement on the county’s plan, or modified plan, the department will include in its approval, based upon the plan, the number of years for the county to reach full compliance.
(4)Within ten days after the date of the meeting, the county governing body must furnish to the department a signed resolution of intent by the county governing body and assessing official to meet the provisions of the plan.
(5)If the department and county governing body cannot reach agreement on the plan, or if the signed statement of intent is not furnished to the department by June 1 of the year, the department must issue a denial of certification under ORS 294.175 (Definitions) (6).
Rule 150-294-0110 — Definition: Certification of Compliance. Plan to Achieve Adequacy,