76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 3865
Senate Bill 954
Sponsored by Senator THOMSEN
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
Modifies day of month Department of Revenue pays moneys in
County Assessment Function Funding Assistance Account to
counties. Modifies day of month county treasurer pays moneys
from County Assessment and Taxation Fund to State Treasurer.
A BILL FOR AN ACT
Relating to county tax assessment; amending ORS 294.178 and
294.187.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 294.178 is amended to read:
294.178. (1) Before issuing any certificate under ORS 294.175,
the Department of Revenue shall estimate the amount available in
the County Assessment Function Funding Assistance Account created
under ORS 294.184 for distribution as grants to counties for the
ensuing fiscal year.
(2) The estimate shall be used to determine the estimated
percent of the moneys available in the County Assessment Function
Funding Assistance Account that each county will receive as
grants and the total estimated grant that each county will
receive for the ensuing fiscal year. The estimates so determined
shall serve as the estimates required to be included in any
certification issued under ORS 294.175 for that county.
(3) On or before the { - 25th - } { + 28th + } day of the
month following the close of each fiscal quarter, the department
shall pay a percentage of the moneys in the County Assessment
Function Funding Assistance Account as of the close of that
fiscal quarter to each county to which a certificate has been
issued under ORS 294.175.
(4) Except as provided under subsection (5) of this section,
the percentage to be paid to each county under subsection (3) of
this section shall be the percentage that the expenditures of the
county certified by the department to the county governing body
under ORS 294.175 bears to the total of all expenditures of all
counties certified by the department to counties under ORS
294.175. In determining the expenditures of a county or in
determining the total of all expenditures for purposes of this
subsection:
(a) No expenditures shall be included that have not been
certified under ORS 294.175.
(b) No expenditures of any county that did not file an estimate
of expenditures under ORS 294.175 shall be included.
(c) No expenditures of any county for which certification has
been denied shall be included.
(d) No expenditures of any county that does not make its
appropriation under ORS 294.435 based upon 100 percent of the
expenditures certified shall be included.
(e) No expenditures of any county that does not certify
compliance under ORS 294.181 shall be included.
(5) If the expenditures of a county are not included for a
fiscal quarter on account of subsection (4) of this section,
{ - no - } { + a + } grant { - shall - } { + may not + }
be made to that county under subsection (3) of this section for
that fiscal quarter. If grant funds are denied to any county
under this subsection for any fiscal quarter, the percentage
determined under subsection (4) of this section shall be
redetermined, excluding from the computation for that fiscal
quarter the certified expenditures of the county for which grant
funds are denied to the end that all of the funds available in
the County Assessment Function Funding Assistance Account as of
the close of the fiscal quarter may be distributed.
SECTION 2. ORS 294.187 is amended to read:
294.187. (1) There is created in the county treasury of each
county a fund to be known as the County Assessment and Taxation
Fund. The fund shall consist of:
(a) Moneys deposited in and credited to the fund under ORS
311.508.
(b) Moneys deposited in and credited to the fund under ORS
205.323 (4)(b)(C).
(c) Moneys deposited in and credited to the fund under ORS
205.323 (4)(c).
(d) Interest earned upon moneys credited to the fund.
(2) The county treasurer shall pay over the moneys in the fund,
determined as of the last day of the fiscal quarter, to the State
Treasurer on or before the 10th { + working + } day of the month
following the last day of the fiscal quarter as follows:
(a) Moneys collected under subsection (1)(a) and (b) of this
section and interest earnings on those moneys must be paid over
to the Department of Revenue for deposit in the County Assessment
Function Funding Assistance Account created under ORS 294.184.
(b) Moneys collected under subsection (1)(c) of this section
and interest earnings on those moneys must be paid over to the
Department of Revenue for deposit in the Housing and Community
Services Department accounts for housing-related programs as
follows:
(A) 76 percent of the moneys must be deposited in the General
Housing Account created under ORS 458.620;
(B) 10 percent of the moneys must be deposited in the Emergency
Housing Account created under ORS 458.620; and
(C) 14 percent of the moneys must be deposited in the Home
Ownership Assistance Account created under ORS 458.620.
(3) If the county treasurer fails to pay over moneys, as
required under subsection (2) of this section, then any unpaid
moneys shall be a debt due and owing by the county to the state
and the county shall pay the legal rate of interest thereon from
the due date until paid. Payment of interest under this section
shall not relieve the county treasurer from any penalty imposed
by law for failure to make the payments, and in addition, the
county treasurer shall be liable under ORS 311.375 (4)(a) and
(b).
(4) ORS 294.305 to 294.565 do not apply to a fund created under
this section.
----------