ORS 221.770
Revenue sharing to cities
- conditions for distribution
- apportionment formula
(1)
A share of certain revenues of this state shall be apportioned among and distributed to the cities of this state for general purposes as provided in this section. The officer responsible for distributing funds to cities under this section shall distribute the funds for a fiscal year beginning on July 1 only if the officer is reasonably satisfied that the city:(a)
Elects to receive distributions under this section for the fiscal year;(b)
Holds at least one public hearing, after adequate public notice, at which citizens have the opportunity to provide written and oral comment to the authority responsible for approving the proposed budget of the city for the fiscal year on the possible uses of the distributions, including offset against property tax levies by the city for the fiscal year, and certifies its compliance with this paragraph to the Oregon Department of Administrative Services not later than July 31 of the fiscal year;(c)
Holds at least one public hearing, after adequate public notice, at which citizens have the opportunity to provide written and oral comment to, and ask questions of, the authority responsible for adopting the budget of the city for the fiscal year on the proposed use of the distributions in relation to the entire budget of the city for the fiscal year, including possible offset of the distributions against property tax levies by the city for the fiscal year, and certifies its compliance with this paragraph to the Oregon Department of Administrative Services not later than July 31 of the fiscal year; and(d)
Levied a property tax for the year preceding the year in which revenue sharing is due under ORS 471.810 (Distribution of available moneys in Oregon Liquor and Cannabis Commission Account) and this section.(2)
Not later than 35 days after the last day of each calendar quarter ending March 31, June 30, September 30 and December 31, the Oregon Liquor and Cannabis Commission shall determine the amount of the net revenue under ORS 471.805 (Disposition of moneys), received during the preceding calendar quarter and shall certify that amount to the Oregon Department of Administrative Services.(3)
In addition to amounts otherwise apportioned to cities under ORS 471.810 (Distribution of available moneys in Oregon Liquor and Cannabis Commission Account), not later than 20 days after the date the Oregon Department of Administrative Services receives a certification under subsection (2) of this section, the department shall apportion among the cities of this state in the manner provided in subsection (4) of this section an amount equal to 14 percent of the amount so certified, and shall pay to each city the amount so apportioned to the city. Payments shall be made from the Oregon Liquor and Cannabis Commission Account.(4)
Intentionally left blank —Ed.(a)
The amount apportioned to each city under subsection (3) of this section shall be a percentage of the total amount to be apportioned among the cities, determined by dividing the adjusted population of the city by the sum of the adjusted populations of all cities. The adjusted population of a city shall be determined by multiplying the population of the city by the sum of:(A)
The city’s consolidated property taxes per capita divided by the average consolidated property taxes per capita for all cities in the state; and(B)
The estimated average annual amount of money income of residents of this state divided by the estimated average annual amount of money income of residents of the city.(b)
Notwithstanding paragraph (a) of this subsection, the amount apportioned to each city may not exceed the amount of all property taxes levied by the city during the year previous to the year in which distributions are made.(5)
For purposes of the formula set forth in subsection (4) of this section:(a)
Intentionally left blank —Ed.(A)
“Consolidated property taxes” means the total of all compulsory contributions in the form of ad valorem taxes on property located within a city levied during a one-year period by the city, a county, any school district and any special governmental district for public purposes and in amounts as compiled by the Department of Revenue on the basis of application of consolidated tax rates to assessor code area valuations.(B)
“Population of a city” means the population of a city as last determined under ORS 190.510 (Definitions for ORS 190.510 to 190.610) to 190.590 (Reporting information to university).(b)
The Oregon Department of Administrative Services shall determine the amounts of property taxes for each city during the fiscal year closing on June 30 preceding the fiscal year commencing on July 1 for which calendar quarter apportionments are made, and that determination shall be used for each calendar quarter apportionment for that fiscal year commencing on July 1.(6)
A city receiving a distribution under this section may return all or any amount of the distribution to the Oregon Department of Administrative Services, which shall deposit the returned amount of the distribution in the General Fund to be available for payment of the general expenses of the state. [1977 c.831 §1; 1987 c.158 §35; 1987 c.406 §1; 1995 c.79 §79; 1997 c.108 §1; 2005 c.755 §4; 2021 c.150 §1; 2021 c.351 §14]
Source:
Section 221.770 — Revenue sharing to cities; conditions for distribution; apportionment formula, https://www.oregonlegislature.gov/bills_laws/ors/ors221.html.
Attorney General Opinions
Apportionment and quarterly payment of liquor revenues to cities, (1977) Vol 38, p 1025; effect of inadvertent omission of brackets on mathematical formula of this section, (1977) Vol 38, p 1525; distribution formula for Oregon Liquor Control Commission Account moneys, (1978) Vol 38, p 2138; distribution of state moneys when all land within city is owned by private party, (1983) Vol 44, p 20
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