76th OREGON LEGISLATIVE ASSEMBLY--2012 Regular Session
Enrolled
House Bill 4177
Sponsored by COMMITTEE ON RULES
CHAPTER ................
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.
Enrolled House Bill 4177 (HB 4177-B) Page 1
(4) Except as provided under { - subsection (5) - } { +
subsections (5) and (6) + }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 { + , except as provided in
subsection (6)(b) of this section + }.
(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.
(e) No expenditures of any county that does not certify
compliance under ORS 294.181 shall be included { + , except as
provided in subsection (6)(b) of this section + }.
(5) { + (a) Except as provided in paragraph (b) of this
subsection, + }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.
{ + (b) Percentages of grants may not be redetermined under
paragraph (a) of this subsection in instances in which a
distribution is made under subsection (6)(b) of this section.
(6)(a) For any county that is certified for participation in
the County Assessment Function Funding Assistance Account grant
program under ORS 294.175 or 294.181, and for which a
distribution is not made by the department because of subsection
(4)(d) or (e) of this section, the amount that would have been
disbursed to the county shall be transferred to the Assessment
and Taxation County Account described in ORS 306.125.
(b) For any county that is not certified for participation in
the County Assessment Function Funding Assistance Account grant
program:
(A) The county may not receive a percentage distribution under
subsection (4) of this section, but the department shall
determine a percentage distribution as if the county were
eligible to receive a distribution under subsection (4) of this
section;
(B) The department shall determine the percentage distribution
by using the county's certified expenditures from the last year
in which the county participated in the County Assessment
Function Funding Assistance Account grant program; and
(C) The percentage distribution disbursement determined in
subparagraphs (A) and (B) of this paragraph shall be transferred
to the Assessment and Taxation County Account described in ORS
Enrolled House Bill 4177 (HB 4177-B) Page 2
306.125 at the same time as payment of moneys is made to counties
under subsection (3) of this section.
(c) For any county whose County Assessment Function Funding
Assistance Account distribution is transferred under paragraph
(a) or (b) of this subsection to the Assessment and Taxation
County Account described in ORS 306.125, but for which the
intervention required of the department by ORS 308.062 does not
occur as a result of action taken by a county court or board of
county commissioners pursuant to ORS 308.062 (2) that is
acceptable to the department, the total of all transfers to the
Assessment and Taxation County Account described in ORS 306.125
shall be transferred back to the County Assessment Function
Funding Assistance Account. + }
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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Passed by House March 2, 2012
.............................................................
Ramona Kenady Line, Chief Clerk of House
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Passed by Senate March 5, 2012
.............................................................
Peter Courtney, President of Senate
Enrolled House Bill 4177 (HB 4177-B) Page 3
Received by Governor:
......M.,............., 2012
Approved:
......M.,............., 2012
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2012
.............................................................
Kate Brown, Secretary of State
Enrolled House Bill 4177 (HB 4177-B) Page 4