Chapter 388 Oregon Laws 2007
AN ACT
HB 5041
Relating to financial administration of the Department of Revenue;
appropriating money; limiting expenditures; and declaring an emergency.
Be It Enacted by the People of
the State of Oregon:
SECTION 1. There
is appropriated to the Department of Revenue, for the biennium beginning July
1, 2007, out of the General Fund, the amount of $140,962,302 for the purpose of
administrative expenses.
SECTION 2. In
addition to and not in lieu of any other appropriation, there is appropriated
to the Department of Revenue, for the biennium beginning July 1, 2007, out of
the General Fund, the amount of $7,500,000 for the purpose of making payments
authorized by ORS 307.244 and 310.630 to 310.706 for the elderly rental assistance
program.
SECTION 3. In
addition to and not in lieu of any other appropriation, there is appropriated
to the Department of Revenue, for the biennium beginning July 1, 2007, out of
the General Fund, the amount of $1 for the purpose of making payments related
to the deferred collection of homestead property taxes pursuant to the property
tax deferral program described in ORS 311.666 to 311.701 and to special
assessments described in ORS 311.702 to 311.735.
SECTION 4. After
July 1, 2007, if the amount appropriated by section 3 of this 2007 Act plus the
balance in the Senior Property Tax Deferral Revolving Account is not sufficient
to make the payments required by ORS 311.701 (1), the State Treasurer shall
advance to the Department of Revenue such amounts as may be necessary to make
such payments during the biennium beginning July 1, 2007.
SECTION 5. Notwithstanding
any other law limiting expenditures, the amount of $26,933,913 is established
for the biennium beginning July 1, 2007, as the maximum limit for payment of
expenses from fees, moneys or other revenues, including Miscellaneous Receipts,
except those deposited in the Multistate Tax Commission Revolving Account and
the Senior Property Tax Deferral Revolving Account, but excluding lottery funds
and federal funds, collected or received by the Department of Revenue.
SECTION 6. (1)
Notwithstanding any other provision of law, there is appropriated to the
Department of Revenue, for the biennium beginning July 1, 2007, out of moneys
received by the department under ORS 323.005 to 323.482 and 323.500 to 323.645,
prior to any other distribution of those moneys, the amount of $5,408,718, for
paying the expenses of the department for the administration and enforcement of
ORS 323.005 to 323.482 and 323.500 to 323.645, and for reimbursing the
Department of Justice and the Department of State Police for their expenses for
administration and enforcement of ORS 323.005 to 323.482 and 323.500 to
323.645.
(2) The Department of
Revenue, the Department of Justice and the Department of State Police shall
allocate expenses for administration and enforcement in a reasonable manner
between revenues received under ORS 323.005 to 323.482 and those received under
ORS 323.500 to 323.645.
SECTION 7. For
the biennium beginning July 1, 2007, expenditures by the Department of Revenue
for expenses of the Multistate Tax Commission are not limited.
SECTION 8. This
2007 Act being necessary for the immediate preservation of the public peace,
health and safety, an emergency is declared to exist, and this 2007 Act takes
effect July 1, 2007.
Approved by the Governor June 12, 2007
Filed in the office of Secretary of State June 13, 2007
Effective date July 1, 2007
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