justicedao/ipfs_state_laws huggingface dataset:
150-285-3410 Assessor’s Action When A Long-Term Nonurban Oregon Enterprise Zone Facility is Disqualified (1) Upon discovering that a certified business no longer qualifies for the property exemption under ORS 285C.409, the assessor must give written notice of exemption disqualification. (2) The notice must include: (a) A statement that the property is disqualified from the exemption for the following tax year, (b) A statement explaining the reason for the disqualification, (c) A calculation of the additional tax liability, and (d) A statement that the additional tax liability will be added to the next general property tax roll. (3) The additional tax liability must equal the taxes that would otherwise have been assessed against the disqualified property for each of the tax years the property was exempt under ORS 285C.409. Statutory/Other Authority: ORS 305.100 & 285C.125 Statutes/Other Implemented: ORS 285C.420 History: Renumbered from 150-285C.420, REV 21-2016, f. 8-10-16, cert. ef. 9-1-16 Renumbered from 150-OL 1997, Ch 835, sec. 39, REV 12-2004, f. 12-29-04, cert. ef. 12-31-04 REV 8-2000, f. & cert. ef. 8-3-00
150-285-3420 Criteria for Disqualification (1) The county assessor will disqualify the facility of a certified business firm from exemption if the certified business firm does not begin operations and is not reasonably expected to begin operations. A decision of the assessor to disqualify the property from exemption must be based on one or more of the criteria listed in subsection (2). For purposes of this rule, the date that a facility “begins operations” is the date that the facility is placed in service, which, in turn, means the date a certified business has received a permit to occupy or use the facility for its intended purpose. (2) In determining whether a facility should be disqualified because it has not begun operations and is not reasonably expected to begin operations, the county assessor must consider the following: (a) Operations by the certified business firm have not started at the facility within 5 years from the date of starting construction or reconstruction of the facility unless otherwise specified in an agreement between the zone sponsor and the certified business firm; (b) Two years have elapsed from the last date construction or reconstruction activity on the facility ceased; (c) The certified business firm has notified the zone sponsor of the firm’s intent to cease construction or installation of facility property or improvements; (d) The expected date the facility would first be placed in service, as specified on the Certification Application or a revised date specified in a written notice to the assessor and zone manager has elapsed; (e) The certified business firm has declared bankruptcy or has ceased to exist; (f) The certified business firm has notified the assessor and zone manager that the facility is inoperable. Statutory/Other Authority: ORS 305.100 & ORS 285C.420 Statutes/Other Implemented: ORS 285C.420 History: Renumbered from 150-285C.420-(A), REV 21-2016, f. 8-10-16, cert. ef. 9-1-16 REV 4-2015, f. 12-23-15, cert. ef. 1-1-16
150-293-0020 Refunds on Receivable Accounts (1) In the case of an overpayment on an account under ORS 305.270, the department will not refund or allow credit amounts under $25 unless a written request or refund claim is filed by the person who paid the money. (2) In the case of an overpayment of money received for miscellaneous purposes, including, but not limited to: photocopies of returns, purchase of publications, public records requests, etc., the department will not refund amounts under $5 unless a written request for refund is received from the person who paid the money. If a written request is received, the refund will be offset against any delinquent accounts owed by the person who paid the money before being issued. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 293.445 History: REV 73-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-293.445(4), REV 22-2016, f. 8-11-16, cert. ef. 9-1-16 RD 7-1988, f. 12-19-88, cert. ef. 12-31-88 RD 11-1985, f. 12-26-85, cert. ef. 12-31-85
150-293-0030 Duplicate Checks (1) The department may issue a duplicate check if the original check has been lost, stolen, destroyed, or cashed because of forgery. The taxpayer must contact the department and request a “Statement of Ownership” form. The form must be completed and returned to the department. If a joint check was originally issued, both taxpayers must sign the “Statement of Ownership” form. (2) If the check has been cashed because of forgery, the taxpayer must submit a “Statement of Ownership” form to the department. The department will compare the signature(s) on the cashed check to the signature(s) on the “Statement of Ownership” form. If it appears that the signature(s) on the check was forged, the department will send the following forms to the taxpayer(s): (a) An “Affidavit: Claimant’s Forged Endorsement,” to be completed and notarized; and (b) A separate “Handwriting Exemplar” to be completed and witnessed by two persons. All forms required in the case of a forged check must be completed and returned to the department within 15 months of the date the check was cashed for a duplicate check to be issued. The department will advise the State Treasurer of the forged check. (3) No interest will be paid on the duplicate check. [ED. NOTE: The forms referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 293.475 History: Renumbered from 150-293.475(3), REV 22-2016, f. 8-11-16, cert. ef. 9-1-16 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94
150-293-0040 Notification of Requirement to Make Payments by Electronic Funds Transfer; Penalty for Noncompliance; Exceptions (1) Any person, required by federal law to make federal corporation estimated tax payments or federal payroll tax payments by means of electronic funds transfer (EFT), is also required to make such payments by EFT for Oregon corporation estimated tax (ORS 314.518) and Oregon combined quarterly payroll taxes and assessments (ORS 316.198). (2) The department will notify a person, in writing, of the requirement to make payments by EFT. The notice will provide the person with information as to how to register and begin making EFT payments, and will inform the person of the penalty for failure to comply. (3) If a person does not begin making payments by EFT within 90 days after notification, as described in section (2), a penalty may be assessed equal to five percent of the payments made by means other than EFT received after the 90 days has expired. (4) A penalty will not be assessed against payments made by means other than EFT if at the time payment is due: (a) The person is not required to make such payments by EFT for federal purposes; (b) Payment by electronic funds transfer is not possible because of the registration waiting period; (c) The department's EFT system or the Automated Clearing House Network is not operational; (d) The department has granted the person an exemption from the requirement to make payment by EFT; or (e) Any other circumstance occurs which, in the judgment of the department, reasonably prevented the person from paying by EFT. Statutory/Other Authority: ORS 305.100 & 293.525. Statutes/Other Implemented: ORS 293.525 History: Renumbered from 150-293.525(1)(b), REV 22-2016, f. 8-11-16, cert. ef. 9-1-16 REV 18-2010, f. 12-17-10, cert. ef. 1-1-11 REV 11-2004, f. 12-29-04, cert. ef. 12-31-04
150-294-0110 Definition: Certification of Compliance. Plan to Achieve Adequacy (1) On or before May 1 of each year, each county will file with the Department of Revenue an estimate of expenditures as required by ORS 294.175. The Department of Revenue will determine the adequacy of each county's estimates of expenditures to comply with the requirements of ORS 308.232, 308.234, ORS Ch. 309, and other laws requiring equality and uniformity in the system of property taxation. For any county whose proposed expenditures are neither at a level nor of a type to achieve adequacy as determined by the department, the county will state how it intends to comply with a plan to achieve adequacy previously approved by the department. (2) Any county which is not in compliance as of January 1, of any year, and does not have a plan to achieve adequacy which has been approved by the department must, in lieu of the statement of compliance required under section 1 of this rule, submit a plan to achieve adequacy. After its review of the plan, the department will, if it deems necessary before approval, set a date for a meeting to be held with the county. The meeting may be for review of the plan only, or may be held in conjunction with the conference with the county governing body on their expenditure level. (3) At the meeting the department and county governing body, assessing officials, and others as appropriate, will conduct a thorough review of the plan to identify and resolve any areas of disagreement. Before the conclusion of the meeting the department will inform the county governing body of its agreement with the plan, or modifications that may be necessary to the plan before approval. If the department and county governing body reach agreement on the county's plan, or modified plan, the department will include in its approval, based upon the plan, the number of years for the county to reach full compliance. (4) Within ten days after the date of the meeting, the county governing body must furnish to the department a signed resolution of intent by the county governing body and assessing official to meet the provisions of the plan. (5) If the department and county governing body cannot reach agreement on the plan, or if the signed statement of intent is not furnished to the department by June 1 of the year, the department must issue a denial of certification under ORS 294.175 (6). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.005 & 294.175 History: Renumbered from 150-294.175-(C), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.175(2), REV 4-2015, f. 12-23-15, cert. ef. 1-1-16 REV 3-2001, f. 7-31-01, cert. ef. 8-1-01, Renumbered from 150-294.005(Note)-(B)(2) ) RD 2-1995, f. 12-29-95, cert. ef. 12-31-95 RD 3-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0115 Contents of Grant Application (1) On or before May 1 of each year, each county must file with the Department of Revenue an application in order to participate in the grant program provided through the County Assessment Function Funding Assistance Account under ORS 294.178. (2) The county must submit a grant application on forms provided by the department. (3) The application must be accompanied by a resolution from the governing body of the county. (a) The grant application resolution must be signed by the chairperson or judge of the governing body, or an appointee of the governing body that is acting under the authority of the governing body. (b) If the chairperson or judge does not sign the resolution, the county also must submit a copy of the minutes of the meeting in which the governing body heard and approved the grant application resolution. (c) The resolution must provide that the county agrees to appropriate the budgeted dollars in the grant application based on 100 percent of the expenditures certified by the department as provided under ORS 294.175(5). (4) The department may reject an application that fails to meet the requirements of subsections (2) and (3). Statutory/Other Authority: ORS 305.100 & 294.175 Statutes/Other Implemented: ORS 294.175 History: Renumbered from 150-294.175(2)-(A), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 REV 6-2003, f. & cert. ef. 12-31-03
150-294-0120 Estimates of Expenditures for Assessment and Taxation (1) On or before May 1 of each year, each county must file with the Department of Revenue an estimate of expenditures for assessment and taxation as required by ORS 294.175 in order to participate in the grant program provided under ORS 294.178 for the tax year beginning on July 1. (2) The county must file an amended estimate of expenditures no later than June 1 if it determines there is a need to increase or decrease its estimated expenditures. (3) The amended filing must be filed in the same manner as the original application. (4) The department will review the amended filing using the review standards and criteria for determining adequacy of resources that were applicable to the original filing. Statutory/Other Authority: ORS 305.100 & 294.175 Statutes/Other Implemented: ORS 294.175 History: Renumbered from 150-294.175(2)-(B), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 REV 17-2010, f. 12-17-10, cert. ef. 1-1-11 Reverted to REV 6-2003, f. & cert. ef. 12-31-03 REV 3-2010(Temp), f. & cert. ef. 3-9-10 thru 8-31-10 REV 6-2003, f. & cert. ef. 12-31-03
150-294-0125 Certification (1) On or before June 15 of each year, the Department of Revenue, must mail to the governing body of each county a letter of certification or of denial of participation in the County Assessment Function Funding Assistance (CAFFA) Account. (2) The letter of certification referred to in (1) above must include the following information: (a) The total dollar expenditures budgeted by the county and approved by the department to be funded under the County Assessment Function Funding Program for that county. (b) A statement that the total expenditures budgeted by the county for the assessment and equalization of property values and the collection and distribution of property taxes is adequate to maintain the county property taxation system or to comply with an approved plan to bring the county property taxation system into compliance. (c) An estimate of the total dollars to be available for distribution to the counties from the CAFFA Account in the ensuing fiscal year. (d) An estimate of the county’s percentage distribution rate. For example, County A will receive 5 percent of the total for distribution from the CAFFA Account. (e) An estimate of the total amount the county will receive from the grant during the ensuing fiscal year. (3) The letter of denial referred to in (1) above must include the following information: (a) Reason(s) for the denial. (b) Appeal process for the county, if any. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.175 History: Renumbered from 150-294.175(6), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 REV 3-2001, f. 7-31-01, cert. ef. 8-1-01, Renumbered from 150-294.005(Note)-(B)(1) REV 4-1999, f. 12-1-99, cert. ef. 12-31-99 RD 2-1995, f. 12-29-95, cert. ef. 12-31-95 RD 3-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0140 Transfers from the CATF to the CAFFA Account Each county must notify the Department of Revenue of the amount it deposits into the County Assessment Function Funding Assistance (CAFFA) account from the County Assessment and Taxation Fund (CATF) account at the time of deposit. The deposit must occur on or before the 10th working day of the month following the last day of the fiscal quarter. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.187 History: Renumbered from 150-294.187, REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 REV 1-2013, f. & cert. ef. 3-28-13 REV 8-2012, f. 12-18-12, cert. ef. 1-1-13 REV 6-2003, f. & cert. ef. 12-31-03 REV 3-2001, f. 7-31-01, cert. ef. 8-1-01, Renumbered from 150-294.005(Note)-(F) RD 11-1990, f. 12-20-90, cert. ef. 12-31-90
150-294-0150 Calculation of Interest on Late Payments The interest rate calculation must be carried out a minimum of seven places to the right of the decimal point and rounded back to six places to the right of the decimal point. When rounding back to the sixth place, all numbers five and above increase the sixth place by one; all numbers four or less have no effect on the sixth place number. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.187 History: Renumbered from 150-294.187(1)(c), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 REV 3-2001, f. 7-31-01, cert. ef. 8-1-01, Renumbered from 150-294.005(Note)-(E) RD 3-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0300 Definition of Taxing Authority (1) “Permanent Tax Rate” means the tax rate calculated by the Department of Revenue for the 1997-98 tax roll or as subsequently adjusted as provided for in ORS 310.246. In the case of districts that have never levied a tax, it is the tax rate adopted by voters as set out in Section 11(3)(c), and Section 11(8), Article XI of the Oregon Constitution. (2) “Local Option Tax” means an ad valorem property tax that exceeds the limitation of the Article XI, Section 11, of the Oregon Constitution. The tax must be adopted by voters as set out in Section 11(4) and Section 11(8), Article XI of the Oregon Constitution. (3) “Bond levy” means a levy for payment of bond principal and interest for general obligation bonds. (4) “GAP Bond” means obligations which have been in existence since before December 5, 1996 as set out in Section 21(7)(a)(b)(c) of Chapter 541, Oregon Laws 1997. No new “GAP Bonds” can be created. (5) “Local government pension and disability plan obligations that commit ad valorem property taxes” has the meaning set out in Section 11(5)(c), Article XI of the Oregon Constitution. (6) “Urban Renewal Special Levy” means the amount an urban renewal agency can collect in addition to the amount collected by applying the rates of the taxing districts in the plan area to be increment value in the plan area in order to carry out the urban renewal program as set out in Section 34 of Chapter 541, Oregon Laws 1997. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.311 History: Renumbered from 150-294.311, REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 REV 4-1998, f. & cert. ef. 6-30-98 RD 2-1994, f. 12-15-94, cert. ef. 12-31-94 RD 5-1985, f. 12-26-85, cert. ef. 12-31-85
150-294-0310 Definition of Budget Document (1) The complete copy of the budget document filed with the county clerk under ORS 294.458 must include the following: (a) A copy of the two notices of the budget committee meeting showing the dates published, or an affidavit of publication, accompanying a copy of the actual publications; (b) A copy of the notice of budget hearing showing the date published, or an affidavit of publication, accompanying a copy of the actual publications; (c) A copy of all of the budget detail sheets; (d) A copy of the resolution statements or ordinance that adopt the budget, and make appropriations; (e) If the district is imposing taxes on property subject to ad valorem property taxation, a copy of the resolution statement or ordinance that imposes the tax; (f) If the district is imposing taxes on property subject to ad valorem property taxation, a copy of the resolution statement or ordinance that categorizes the tax for purposes of Article XI, section 11(b), of the Oregon Constitution; (g) If the district is imposing taxes on property subject to ad valorem property taxation, a copy of the Notice of Property Tax Levy form; (h) Sample ballots of any new ad valorem tax authority approved by the voters and being used for the first time by the district. (2) The budget document may include any other document the district chooses to include. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.311 History: Renumbered from 150-294.311(6), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-310.060(7), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 3-2001, f. 7-31-01, cert. ef. 8-1-01
150-294-0320 Definition of Organizational Unit As used in ORS 294.305 to 294.565, an organizational unit is an administrative subdivision of a municipal corporation accountable for specific services, functions, or activities. Example 1: Cities may allocate expenditures within the general fund to organizational units such as: City Recorder, Police Department, Fire Department, Library, etc. Example 2: Counties may allocate expenditures within the general fund to organizational units such as: Assessor’s Office, Treasurer’s Office, Clerk’s Office, Health Department, etc. Example 3: For municipalities other than cities or counties, the governing body may identify organizational units within the general fund by the responsibilities assigned, e.g., General Administration, Plant Maintenance, etc. Statutory/Other Authority: ORS 305.100 & 294.495 Statutes/Other Implemented: ORS 294.311 History: Renumbered from 150-294.311(31), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.311(30), REV 7-2014, f. 12-23-14, cert. ef. 1-1-15 REV 4-2004, f. 7-30-04, cert. ef. 7-31-04 Renumbered from 150-294.311(26), REV 6-2003, f. & cert. ef. 12-31-03 Renumbered from 150-294.311(23), REV 4-1998, f. & cert. ef. 6-30-98 TC 18-1979, f. 12-20-79, cert. ef. 12-31-79 12-1-77, Renumbered from 150-294.311(19)
150-294-0330 Budgeting Grants, Gifts, Bequests, and Devises (1) All grants, gifts, bequests, and devises that have been partially received in a prior year must be included with the budget document. Similarly when the receipt and the amount of such items are known for the ensuing year, they also must be included although the grant, gift, bequest, or devise is for a specific purpose. (2) Those grants, gifts, bequests, and devises for a specific purpose that have been received on a regular basis, that are expected to be received in the ensuing year, but the actual amount is uncertain, should be budgeted at an amount reasonably expected to be received. Monies received in amounts above those estimated in the budget document may be expended through the special provisions of ORS 294.338(2), after a resolution or ordinance providing the appropriation of such amounts is made. Those grants, gifts, bequests, and devises for a specific purpose that have not been received on a regular basis should also be included within the budget document where there exists a degree of certainty as to the receipt and amount for the ensuing year. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.338 History: Renumbered from 150-294.338(2), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.326(3), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 Renumbered from 150-294.336-(B); REV 4-1998, f. & cert. ef. 6-30-98, Renumbered from 150-294.326(2) REV 1977, f. & cert. ef. 12-31-77
150-294-0340 Establishing a Financial Reserve Fund Reserves funds under ORS 294.346 may be established only for those purposes set out in ORS 280.050; i.e., for the financing of a service, project, property or equipment which the municipal corporation is authorized to perform, construct or acquire and for repairs and improvements thereto and maintenance and replacement thereof. Reserves for undefined purposes or projects are not permitted. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.346 History: Renumbered from 150-294.346, REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.525, REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 4-1999, f. 12-1-99, cert. ef. 12-31-99, Renumbered from 150-280.100
150-294-0350 "Reserved for Future Expenditure" Requirement (1) "Reserved for future expenditure" means a budget requirement which is not intended to be expended during the fiscal year or budget period in which it is budgeted. This requirement shows the amount a municipal corporation plans to "save" for future financing of a service, project, property or equipment which the municipal corporation is authorized to perform, construct or acquire. (2) An amount reserved for future expenditure may be appropriated during the fiscal year or budget period if the situation meets the conditions for a supplemental budget outlined in ORS 294.471(1) or as otherwise authorized by law. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.346 History: Renumbered from 150-294.346-(A), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.525-(A), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 4-2011, f. 12-30-11, cert. ef. 1-1-12 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 REV 4-1999, f. 12-1-99, cert. ef. 12-31-99, Renumbered from 150-280.100(A)