OAR 150-294-0130
Alternative Method for Certification

(1)

If, at a conference held pursuant to notice under ORS 294.175 (Definitions), a county is unable to meet the level of expenditures required by the department for certification in the county assessment function funding assistance program for a particular year, that county may request that the department certify a lesser level of expenditures under the alternative method described in this rule.

(2)

To meet the requirements of this alternative method of certification, a county must submit a plan that describes the actions the county will take to achieve adequacy of expenditures for the county assessment and taxation program. The department will not certify any plan submitted by a county that requires more than three tax years to comply with ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) and 308.234 (Record of last appraisal), ORS chapter 309 and other laws requiring equality and uniformity in the system of property taxation within the county.

(3)

The plan submitted by the county may include any combination of increased expenditures or increased efficiencies that will lead to adequacy within the specified duration of the plan.

(4)

Acceptance of the plan described in paragraph (2) of this rule is at the discretion of the department. No plan will be accepted for which compliance is conditioned only upon the county’s future receipt of funding authority not in existence at the time of submission of the plan.
Example 1: The department determines County A’s assessment program is inadequate because it fails to meet the minimum requirements under ORS 294.175 (Definitions). The department determines that two appraisers are necessary to satisfy the minimum requirements. Pursuant to a plan submitted under ORS 294.181 (Alternative method for certification), County A proposes to add two appraisers beginning in December of the fiscal year, contingent on passage of a local option tax levy in November to fund the positions. Because the plan to fund the appraisers is contingent upon passing the local option tax measure, it cannot be approved by the department.
Example 2: The department determines County B’s assessment program is inadequate because it fails to meet the minimum requirements under ORS 294.175 (Definitions). County B submits a plan under ORS 294.181 (Alternative method for certification) that agrees to add two appraisers by January 1 of the first year of the plan. The department determines that this will enable County B to achieve adequacy in the assessment program by the midpoint of the second year of the plan. Accordingly, the department certifies the expenditures presented by the county under the plan. The county also proposes to add yet another appraiser (for a total of three) if a local option tax measure passes in the first year of the plan. The addition of the third appraiser is contingent upon passage of the local option tax, but the plan to add two appraisers is not so conditioned. The fact that a local option tax has been proposed to add staff or resources during the plan period will not automatically disqualify the plan submitted by the county.

(5)

The department will not certify expenditures under this alternative method of certification if the expenditures for the tax year for which the filing under ORS 294.175 (Definitions) was made, or for any subsequent year covered by the plan, do not demonstrate the county’s ability to maintain adequacy in all of the following functions:

(a)

Accurate appraisal of real property in accordance with OAR 150-308-0380 (Appraisal of Real Property);

(b)

Assessment of new construction, subdivisions, segregations, consolidations, omitted property, and other exceptions activity described in ORS 308.146 (Determination of maximum assessed value and assessed value);

(c)

Accurate processing of special assessment qualification applications and disqualifications, including but not limited to, farm, forest, and small tract forest programs;

(d)

Accurate processing of property tax exemption and deferral applications and disqualifications;

(e)

Accurate processing of personal property, real property, and combined property tax returns;

(f)

Providing explanation of the process of developing real market value to a court of jurisdiction for a property tax assessment under appeal;

(g)

Completing an annual ratio report and appraisal plan that meets the requirements of ORS 309.200 (Assessor to collect sales data and prepare ratio study), 308.234 (Record of last appraisal), and OAR 150-309-0230 (Assessor’s Ratio Study for Tax Purposes: Definitions), 0240, and 0250;

(h)

Maintaining accurate property records by timely processing deeds, including address and name changes and property transfers;

(i)

Maintaining tax collection and distribution activity as prescribed by statute, including tax statement issuance, roll corrections, refunds, and processes related to delinquency notification, foreclosures, warrants, and bankruptcies;

(j)

Maintaining all cadastral functions for new and existing tax lots, including lot line adjustments, consolidations, creating new maps, and updating tax code boundary changes;

(k)

Maintaining accurate and current assessment and tax rolls; and

(L)

Completing roll summary reports as required by ORS 309.330 (Transmission of summary of assessment roll by assessor).

(6)

The department will notify the county governing body if it determines the plan as submitted does not meet the requirements of this rule. The notice will contain an explanation of the reasons for the determination and describe specific items required to achieve adequacy.

(7)

If the department determines that the plan submitted by the county or subsequently modified during conference meets the requirements of this rule, the department will certify to the county governing body the expenditures for assessment and taxation at the level contained in the county’s estimate filed with the department pursuant to ORS 294.175 (Definitions) or as adjusted by the conference agreement.

(8)

A county operating under an accepted plan must certify to the department not less than 15 days prior to the close of each fiscal quarter that the county is in compliance with the accepted plan. The certification must be in the form of a written status report that provides details demonstrating the county’s compliance with the accepted plan.

(9)

The department will deny grant funds pursuant to ORS 294.178 (Assessment grant to county)(5) for any quarter in which the department determines the county has failed to demonstrate compliance with the accepted plan.

Source: Rule 150-294-0130 — Alternative Method for Certification, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-294-0130.

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 150-294-0130’s source at or​.us