ORS 409.802
Rate of assessment

  • refund of overage

(1)

On or before June 15 of each year, the Director of Human Services shall establish an assessment rate for long term care facilities that are not exempt for the assessment year from the assessment imposed under ORS 409.801 (Long term care facility assessment). The assessment rate shall apply prospectively to the assessment year. The assessment rate shall be a rate estimated to collect an amount that does not exceed six percent of the annual gross revenue of all long term care facilities in this state, as determined from the financial statements or revenue reports, prescribed by the director by rule, filed by long term care facilities for the period ending June 30 of the previous year. For purposes of establishing an assessment rate pursuant to this subsection, the director shall exclude the annual gross revenue of long term care facilities that are exempt from the assessment imposed under ORS 409.801 (Long term care facility assessment).

(2)

On or before October 15 of each year, the Department of Human Services shall refund any overage in tax dollars collected under ORS 409.801 (Long term care facility assessment) that exceeds the maximum percentage of the projected annual gross revenue of all long term care facilities in this state as described in subsection (1) of this section. The department shall refund any overage described in this subsection by crediting the percentage of the overage attributable to each long term care facility subject to the assessment described in ORS 409.801 (Long term care facility assessment) against taxes owed by that facility in succeeding assessment periods. The department may collect any delinquent assessments, but may not collect any underages in actual collections through an adjustment in assessment rates. [2003 c.736 §17; 2005 c.757 §5; 2007 c.780 §9]
Note: 409.802 (Rate of assessment) is repealed January 2, 2028, and applies to long term care facility assessments imposed before July 1, 2026. See sections 23 and 31, chapter 736, Oregon Laws 2003, as amended (second note under 409.900 (Civil penalties for failure to report)).

Source: Section 409.802 — Rate of assessment; refund of overage, https://www.­oregonlegislature.­gov/bills_laws/ors/ors409.­html.

409.010
Department of Human Services
409.025
Definitions for 409.025 and 409.027
409.027
Abuse and neglect reports
409.040
Federal law supersedes state law
409.050
Rules
409.055
Copies of rules to be available in local offices
409.060
Department of Human Services Account
409.065
Department of Human Services Donated Fund Account
409.070
Department of Human Services Special Checking Account
409.075
Volunteer Emergency Services Fund
409.080
Combination or elimination of accounts
409.093
Policy on incorporation of family support policies
409.096
Plan for incorporating family support consultants
409.100
Director
409.110
Authority of director
409.120
Delegation of authority of director
409.130
Deputy director
409.140
Assistant director as appointing authority
409.150
Deputy director and assistant directors in unclassified service
409.160
Information from personnel within department
409.161
Report to Legislative Assembly on staffing and workload
409.162
Identifying and implementing workload efficiencies
409.180
Consolidation of internal audit units
409.185
Standards and procedures for child protective services
409.192
Policy on internal review of department decisions
409.194
Establishment of review process
409.220
Services relating to prevention, control and treatment of incest and sexual abuse
409.225
Confidentiality of child welfare records, files, papers and communications
409.230
Disclosure of information in department reports and other materials
409.240
Payment of expenses
409.250
Revolving fund
409.260
Services to Children and Families Account
409.270
Definitions for ORS 409.273 to 409.285
409.273
Funding of sexual assault crisis centers and crisis lines
409.276
Standards for sexual assault crisis centers
409.279
Application for grants
409.282
Services provided by sexual assault crisis centers and crisis lines
409.285
Sexual Assault Victims Fund
409.290
Definitions for ORS 409.290 to 409.300
409.292
Funding of programs relating to family, domestic and teen dating violence
409.294
Standards for shelter homes and safe houses
409.296
Application for grants
409.298
Services provided by shelter homes, safe houses and crisis lines
409.300
Domestic Violence Fund
409.304
Limitation on administrative expenses
409.360
Authorization to establish volunteer program in department
409.450
Definitions for ORS 409.450 to 409.478
409.454
Legislative findings on respite care
409.458
Oregon Lifespan Respite Care Program established in department
409.462
Community programs
409.466
Community program duties
409.470
Description of respite care services
409.474
Rules
409.478
Use of funds appropriated to program
409.610
Legislative goal
409.720
Emergency planning
409.742
Disclosure of information pertaining to cremated or reduced remains
409.747
Setoff of liquidated debts
409.750
State goal to eliminate or alleviate poverty
409.800
Definitions
409.801
Long term care facility assessment
409.802
Rate of assessment
409.803
Oregon Veterans’ Home exempt from assessment
409.804
Assessment subject to use of specified reimbursement methodology
409.805
Requirement to maintain records
409.810
Claim for refund
409.815
Long Term Care Facility Quality Assurance Fund established
409.816
Assessments to be deposited to Long Term Care Quality Assurance Fund
409.900
Civil penalties for failure to report
Green check means up to date. Up to date