OAR 150-294-0110
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).

Source: Rule 150-294-0110 — Definition: Certification of Compliance. Plan to Achieve Adequacy, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-294-0110.

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 150-294-0110’s source at or​.us