Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294.175(1)(c) - Expenditures for Assessment and Taxation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Expenditures include all direct costs,
			 including personnel and supplies, associated with the assessment and appeal of
			 property values and the collection and distribution of property taxes, as set
			 out in ORS Chapters 305 through 312 and 321 or other statutes relating to the
			 assessment, appeal, collection, and distribution of property taxes. Costs
			 resulting from the performance of these functions performed in the offices of
			 the county must be allowed.
(2) All
			 expenditures for assessment and taxation funding will be for no more than one
			 fiscal year.
(3) Costs incurred by
			 the assessor's, tax collector's, and treasurer's office, or any other office in
			 the county that are not attributable to assessment and taxation as set out in
			 ORS Chapters 305 through 312 and 321 or any other statute or meet the
			 requirements of section (1) of this rule must not be allowed.
(4) Direct costs include:
(a) Personnel Services.
(b) Materials and Services. The cost of
			 transportation included as a direct cost must be determined using one of the
			 following two methods:
(A) The estimate of
			 the actual cost of operating vehicle for a twelve-month period plus a
			 depreciation allowance for the useful life of the vehicle.
(B) The mileage rate used in the other county
			 programs, with the estimate of number of miles to be driven based on historical
			 information.
(c) Capital
			 Outlay.
(A) In determining what is a capital
			 outlay expenditure, counties must use the definition presently used by the
			 individual county to determine whether or not an item is capital
			 outlay.
(B) Automobiles purchased
			 by the county and used for assessment and taxation functions are included as an
			 expense item under section (4)(b)(1)(A) of this rule. They must not be included
			 as part of the capital outlay expenditures eligible to be certified for funding
			 under ORS Chapter 294.
(C) The
			 county must be limited in the amount of capital outlay expenditure to be funded
			 by these statutes to the higher of:
(i)
			 $50,000; or
(ii) Six percent (6%)
			 of the total dollars certified as expenditures under the statutes for funding
			 pursuant to ORS Chapter 294.
(d) Data processing support based on the
			 actual cost of items directly relating to assessment and taxation. For example:
(A) System operating costs will be allocated
			 on a pro rata share based on the ratio of usage for assessment and taxation
			 functions.
(B) Development of new
			 computer applications to support the assessment and taxation
			 functions.
(C) Technical education
			 of assessment and taxation staff.
(D) Software changes required because of
			 changes to laws or rules which govern the assessment, appeal, levy, collection
			 or distribution of property taxes.
(E) Software changes requested by the user to
			 improve or extend the functionality of the system.
(F) Elimination of reproducible errors (BUGS)
			 in the application software.
(G)
			 Installation of periodic software upgrades.
(H) Training of user staff in the use of new
			 or enhanced software.
(I) Technical
			 assistance for personal computer support.
(J) Only cadastral maps or mapping necessary
			 for the assessor's office must be included in the expenditures for assessment
			 and taxation funding. All other costs for maps or mapping must not be
			 allowed.