County Governing Bodies
Program in Governor’s office to assist counties in fiscal distress
(1)For purposes of providing assistance to counties in fiscal distress, there is created in the Governor’s office a service delivery technical assistance program.
(2)The service delivery technical assistance program shall:
(a)Award, to public bodies as defined in ORS 174.109 (“Public body” defined), and administer grants for service delivery innovation.
(b)Enter into agreements with public and private entities to provide technical assistance to public bodies.
(c)Convene task forces and work groups as deemed necessary by the program to advance the purposes of this section. [2013 c.760 §1]
(2)Prior to declaring a public safety fiscal emergency, the Governor shall consult with the Senate President, the Majority and Minority Leaders of the Senate, the Speaker of the House of Representatives, the Majority and Minority Leaders of the House of Representatives, each Senator and Representative whose district is wholly or partially within a county that is proposed to be subject to the public safety fiscal emergency and each sheriff of a county that is proposed to be subject to the public safety fiscal emergency.
(3)The Governor shall specify in a proclamation made pursuant to this section each county in which the public safety fiscal emergency has occurred or is imminent. The area specified in the proclamation shall be as small as necessary to allow for an effective response to the emergency, but may not be smaller than a single county.
(4)As used in sections 2 to 10 of this 2013 Act, “local government” means a county. [2013 c.753 §2]
(2)ORS 190.010 (Authority of local governments to make intergovernmental agreement) applies to the performance of a function or activity pursuant to an intergovernmental agreement entered into under subsection (1) of this section.
(3)(a) The state shall bear 50 percent of the cost of public safety services provided under the intergovernmental agreement entered into under subsection (1) of this section.
(b)The counties that are parties to the intergovernmental agreement entered into under subsection (1) of this section shall bear the remaining 50 percent, which may be funded through:
(A)An income tax as provided in section 7, chapter 753, Oregon Laws 2013;
(B)A tax under section 8, chapter 753, Oregon Laws 2013, on communications services with access to the emergency communications system;
(C)Any assessment the county governing body is lawfully capable of imposing, to the extent the governing body determines that the other assessment is necessary to satisfy the county’s funding obligations;
(D)Existing sources of county revenue; or
(E)Any combination of funding described in this paragraph.
(4)For purposes of this section:
(a)The sheriff of a county affected by a public safety fiscal emergency shall be considered a nonvoting ex officio member of the governing body; and
(b)The sheriff must be given notice of any meeting of the governing body if the governing body is meeting for purposes of deliberating or making a decision on:
(A)Whether to enter into an intergovernmental agreement under this section;
(B)The terms and conditions of an intergovernmental agreement entered into under this section; or
(C)Any extension or modification of an intergovernmental agreement entered into under this section. [2013 c.753 §3; 2015 c.247 §41]
(2)Where applicable and subject to section 3 of this 2013 Act, the intergovernmental agreement shall provide for:
(a)Apportionment among the parties to the agreement of the responsibility for providing funds to pay for expenses incurred in the performance of the functions or activities.
(b)Apportionment of fees or other revenue derived from the functions or activities and the manner of accounting for the fees or other revenue.
(c)The transfer of personnel and the preservation of their employment benefits. [2013 c.753 §4]
(2)An officer designated in an intergovernmental agreement entered into under section 3 of this 2013 Act to perform duties, functions or activities of two or more public officers shall be considered to be holding one office. [2013 c.753 §5]
(2)Except as provided in section 3 (3) of this 2013 Act, the debts, liabilities and obligations of an intergovernmental entity shall be, jointly and severally, the debts, liabilities and obligations of the parties to the intergovernmental agreement that created the intergovernmental entity, unless the agreement specifically provides otherwise.
(3)A party to an intergovernmental agreement creating an intergovernmental entity may assume responsibility for specific debts, liabilities or obligations of the intergovernmental entity.
(4)(a) Moneys collected by or credited to an intergovernmental entity may not inure to the benefit of any private person. Upon dissolution of the intergovernmental entity, title to all assets of the intergovernmental entity shall vest in the parties to the intergovernmental agreement that created the intergovernmental entity.
(b)The intergovernmental agreement creating the intergovernmental entity must provide a procedure for:
(A)The disposition, division and distribution of any assets acquired by the intergovernmental entity during the term of the intergovernmental agreement that created the intergovernmental entity; and
(B)The assumption of any outstanding indebtedness or other liabilities of the intergovernmental entity by the parties to the intergovernmental agreement that created the intergovernmental entity.
(5)ORS 190.110 (Authority of units of local government and state agencies to cooperate) applies to all parties to, and all intergovernmental entities created by, an intergovernmental agreement entered into under section 3 of this 2013 Act. [2013 c.753 §6]
(2)(a) If an intergovernmental agreement is entered into under section 3 of this 2013 Act during a regular session of the Legislative Assembly, the intergovernmental agreement may not take effect until after adjournment sine die of that regular session.
(b)If an intergovernmental agreement is entered into under section 3 of this 2013 Act during the interim, the intergovernmental agreement may not take effect until after adjournment sine die of the next regular session of the Legislative Assembly. [2013 c.753 §6a]
(a)Upon the entire taxable income of every resident of the area who is subject to tax under ORS chapter 316 and upon the taxable income of every nonresident that is derived from sources within the area which income is subject to tax under ORS chapter 316; or
(b)On or measured by the net income of a mercantile, manufacturing, business, financial, centrally assessed, investment, insurance or other corporation or entity taxable as a corporation doing business, located, or having a place of business or office or having income derived from sources, within the area which income is subject to tax under ORS chapter 317 or 318.
(2)A tax imposed pursuant to this section shall require the adoption of an ordinance by the governing body of each county authorizing a tax under this section. The Governor may not act on behalf of a county governing body in authorizing a tax under this section.
(3)The tax may be imposed and collected as a surtax upon the state personal income or corporate income or excise tax.
(4)Any tax imposed pursuant to this section shall require a nonresident, corporation or other entity taxable as a corporation having income from activity both within and without the area taxable under subsection (1) of this section to allocate and apportion such net income to the area in the manner required for allocation and apportionment of income under ORS 314.280 (Allocation of income of financial institution or public utility from business within and without state) and 314.605 (Short title) to 314.675 (Apportionment of net loss).
(5)If a tax is imposed pursuant to this section upon the taxable income of a nonresident individual, items of income, gain, loss or deduction shall be prorated as provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts).
(6)If a county governing body adopts an ordinance under this section, the ordinance shall be compatible with any state law establishing taxable income or relating to the administration, collection or enforcement of any tax law of this state, and with any rules adopted by the Department of Revenue under ORS 305.620 (Collection and distribution of local taxes on income and sales) or otherwise.
(7)An ordinance adopted under this section may not declare an emergency.
(8)This section does not apply to a county that is subject to a charter that prohibits the imposition of county income taxes. [2013 c.753 §7; 2014 c.114 §16]
(2)A county governing body that elects to impose a tax under this section may do so by adopting an ordinance that establishes the rate and duration of the tax, but in all other respects the tax must be imposed in accordance with ORS 403.200 (Imposition of tax) to 403.230 (Application of other laws), except that:
(a)For cellular, wireless or other common carriers, the tax applies on a per instrument basis and only if the subscriber’s place of primary use, as defined under 4 U.S.C. 124, is within the county imposing the tax;
(b)For all other subscriber lines, the tax applies to lines designated for a particular subscriber located within the county imposing the tax; and
(c)Net revenues, after the payment of refunds, from the tax imposed under authority of this section shall be transferred from the suspense account described in ORS 403.235 (Emergency Communications Account) as prescribed in section 8a, chapter 753, Oregon Laws 2013.
(3)The Governor may not act on behalf of a county governing body in authorizing a tax under this section. [2013 c.753 §8; 2015 c.247 §42]
(2)The Governor shall terminate a public safety fiscal emergency by proclamation when the emergency no longer exists or the threat of an emergency has passed.
(3)The public safety fiscal emergency proclaimed by the Governor may be terminated at any time by action of the Legislative Assembly.
(4)A termination of a public safety fiscal emergency shall apply to:
(a)Income and excise tax years beginning on or after January 1 following the termination; and
(b)Other tax or assessment reporting periods beginning on or after the first day of the first calendar quarter following the termination. [2013 c.753 §9]
(1)A proclamation of a public safety fiscal emergency pursuant to section 2 of this 2013 Act;
(2)An intergovernmental agreement entered into under section 3 of this 2013 Act;
(3)A tax or assessment entered into under section 7, 8 or 8b of this 2013 Act; or
(4)An extension of a proclamation made under section 9 of this 2013 Act. [2013 c.753 §15]
Atty. Gen. Opinions
Standards county may impose for approval of private roads created in partitioning land, (1972) Vol 35, p 1230