Bill Text: OR HB4177 | 2012 | Regular Session | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating to county assessment function funding assistance payments; and declaring an emergency.

Spectrum: Committee Bill

Status: (Passed) 2012-03-27 - Chapter 77, (2012 Laws): Effective date March 27, 2012. [HB4177 Detail]

Download: Oregon-2012-HB4177-Engrossed.html

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     76th OREGON LEGISLATIVE ASSEMBLY--2012 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 316

                           A-Engrossed

                         House Bill 4177
                Ordered by the House February 23
          Including House Amendments dated February 23

Sponsored by COMMITTEE ON RULES

                             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.

  Permits counties, under certain conditions, to receive
assistance payments from County Assessment Function Funding
Assistance Account for 2011-2012   { - fiscal year - }   { + and
2012-2013 fiscal years + } that do not reflect changes in federal
payments to county.
   { +  Provides that amount of certain expenditures previously
not included in payments made under County Assessment Funding
Assistance Program are included, but transferred to Assessment
and Taxation County Account. + }
  Declares emergency, effective on passage.

                        A BILL FOR AN ACT
Relating to county assessment function funding assistance
  payments; creating new provisions; amending ORS 294.178; and
  declaring an emergency.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Notwithstanding ORS 294.178 (3) and (4), for
the fiscal years beginning July 1, 2011, and July 1, 2012, a
county's reduction in expenditures compared with expenditures
certified by the Department of Revenue does not alter the
percentage to be paid to the county under ORS 294.178 (4) or the
payments provided from the County Assessment Function Funding
Assistance Account under ORS 294.178 (3) if:
  (1) For the fiscal year beginning July 1, 2007, the county
received federal payments pursuant to the Secure Rural Schools
and Community Self-Determination Act of 2000 (P.L. 106-393) in an
amount equal to at least 10 percent of the county's property tax
revenues, excluding bonds;
  (2) The reduction in county expenditures does not exceed 15
percent of the expenditures certified by the department; and
  (3) The reduction in county expenditures does not result in a
failure by the county to adequately provide the resources needed
to achieve proper compliance with ORS 308.232 and 308.234, ORS
chapter 309, other laws requiring equality and uniformity in the
system of property taxation and applicable rules of the
department. + }
  SECTION 2. 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 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 to each county to which a certificate has been issued
under ORS 294.175.
  (4) Except as provided under subsection (5) of this section
 { +  and paragraphs (c) to (e) of this subsection + }, 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 { + , but the
amount that would have been paid to that county under this
subsection based upon those expenditures shall be transferred to
the Assessment and Taxation County Account described in ORS
306.125 + }.
  (d)   { - No - }  Expenditures of any county that does not make
its appropriation under ORS 294.456 based upon 100 percent of the
expenditures certified shall be included { + , but the amount
that would have been paid to that county under this subsection
based upon those expenditures shall be transferred to the
Assessment and Taxation County Account described in ORS
306.125 + }.
  (e)   { - No - }  Expenditures of any county that does not
certify compliance under ORS 294.181 shall be included { + , but
the amount that would have been paid to that county under this
subsection based upon those expenditures shall be transferred to
the Assessment and Taxation County Account described in ORS
306.125 + }.
  (5) If the expenditures of a county are not included for a
fiscal quarter on account of subsection (4) of this section, a
grant 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 at
the time of calculating the quarterly distribution may be
distributed - }  { +  based upon the method of calculation in
subsection (4) of this section + }.
  SECTION 3.  { + This 2012 Act being necessary for the immediate
preservation of the public peace, health and safety, an emergency

is declared to exist, and this 2012 Act takes effect on its
passage. + }
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