Bill Text: OR SB817 | 2013 | Regular Session | Enrolled
Bill Title: Relating to local budget law; and prescribing an effective date.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Passed) 2013-06-21 - Effective date, October 7, 2013. [SB817 Detail]
Download: Oregon-2013-SB817-Enrolled.html
77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session
Enrolled
Senate Bill 817
Sponsored by Senator JOHNSON (at the request of Multnomah County
Tax Supervising and Conservation Commission)
CHAPTER ................
AN ACT
Relating to local budget law; amending ORS 294.438, 294.441,
294.456, 294.471, 294.473, 294.481, 310.055 and 310.060; and
prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 294.438 is amended to read:
294.438. (1) Not more than 30 days and not less than five days
before the meeting of the governing body of a municipal
corporation under ORS 294.453, a notice of the meeting and a
financial summary of the budget as approved by the budget
committee and compared with the actual expenditures and budget
resources of the preceding year or preceding budget period and
the budget summary of the current year or current budget period
must be published { + by one or more of the methods described in
ORS 294.311 (35) + } at least once. The notice and financial
summary may be published in accordance with forms prescribed by
the Department of Revenue or in a narrative format that includes
all the information required under subsections (2) to (8) of this
section.
(2) Except as provided in ORS 294.441, the financial summary
required under subsection (1) of this section must state
separately the total amount of resources included in the budget
in each of the following categories:
(a) Beginning fund balance or net working capital;
(b) Income from fees, licenses, permits, fines, assessments and
all other service charges imposed by the municipal corporation;
(c) Property taxes approved by the budget committee for the
ensuing year, or as increased by the governing body of the
municipal corporation as provided in ORS 294.456;
(d) Federal, state and other grants, gifts, allocations and
donations;
(e) Proceeds from bonds and other borrowings;
(f) Interfund revenue transfers and reimbursements for internal
services; and
(g) The total of all other budget resources.
(3) Except as provided in ORS 294.441, the financial summary
required under subsection (1) of this section must state
separately the total amount of expenditures and other
requirements included in the budget in each of the following
categories:
(a) Personnel services;
(b) Materials and services;
Enrolled Senate Bill 817 (SB 817-INTRO) Page 1
(c) Capital outlay;
(d) Debt service;
(e) Special payments;
(f) Interfund revenue transfers;
(g) Operating contingencies; and
(h) Unappropriated ending fund balance and reserves.
(4)(a) Except as provided in ORS 294.441, the financial summary
required under subsection (1) of this section must state the
estimated total amount of expenditures and other requirements and
the estimated total number of employees stated in full-time
equivalent positions for the ensuing year or ensuing budget
period for each organizational unit or program of the municipal
corporation.
(b) For purposes of this subsection, 'organizational unit '
does not apply to hospitals.
(5)(a) The financial summary required under subsection (1) of
this section must describe in narrative format the prominent
changes from the current year or current budget period in the
activities and financing of the major organizational units or
major programs.
(b) For purposes of this subsection, 'organizational unit '
does not apply to hospitals.
(6) The financial summary required under subsection (1) of this
section must state the municipal corporation's operating tax rate
or amount and the rate or amount of all other ad valorem property
taxes to be certified to the assessor, including separate rates
or amounts for local option taxes and ad valorem property taxes
for meeting payments on bond principal and interest and for
meeting other obligations of the municipal corporation described
in section 11 (5), Article XI of the Oregon Constitution. Tax
rates must be stated as a rate per thousand dollars of assessed
value.
(7) The following statements must be published with the
financial summary required under subsection (1) of this section:
(a) A classified statement of outstanding indebtedness
excluding indebtedness that has been defeased as provided in ORS
287A.195; and
(b) A classified statement of all indebtedness authorized but
not incurred.
(8) The meeting notice required under subsection (1) of this
section must:
(a) State the time and place of the budget hearing at which the
approved budget document may be discussed with the governing body
of the municipal corporation;
(b) State the place where the complete budget document is
available during regular business hours for inspection by the
general public and where and when copies of the complete budget
document may be obtained;
(c) State that the budget has been prepared in accordance with
the basis of accounting used in the preceding year or preceding
budget period unless a change in the basis of accounting is
anticipated; and
(d) If a change in the basis of accounting is to be made,
explain the change and the effects of the change.
(9) The Department of Revenue may adopt rules to implement the
provisions of this section.
SECTION 2. ORS 294.441 is amended to read:
294.441. (1) For a school district or an education service
district, the financial summary required under ORS 294.438 (1)
Enrolled Senate Bill 817 (SB 817-INTRO) Page 2
must state separately the total amount of resources included in
the budget in each of the following categories:
(a) Beginning fund balance;
(b) Property taxes other than local option taxes;
(c) Local option taxes;
(d) Local sources;
(e) Intermediate sources;
(f) State sources;
(g) Federal sources;
(h) Interfund revenue transfers; and
(i) The total of all other budget resources.
(2) For a school district or an education service district, the
financial summary required under ORS 294.438 (1) must state
separately the total amount of expenditures and other
requirements included in the budget in each of the following
objects:
(a) Salaries;
(b) Associated payroll cost;
(c) Purchased services;
(d) Supplies and materials;
(e) Capital outlay;
(f) Other objects other than debt service;
(g) Debt service;
(h) Interfund transfers;
(i) Operating contingencies; and
(j) Unappropriated ending fund balance and reserves.
(3) For a school district or an education service district, the
financial summary required under ORS 294.438 (1) must state
separately the total amount of expenditures and other
requirements and the total number of employees stated in
full-time equivalent positions included in the budget in each of
the following functions:
(a) Instruction;
(b) Support services;
(c) Enterprise and community services;
(d) Facilities acquisition and construction;
(e) Other uses other than debt service and interfund transfers;
(f) Debt service;
(g) Interfund transfers;
(h) Operating contingencies; and
(i) Unappropriated ending fund balance and reserves.
(4) For a community college district, the financial summary
required under ORS 294.438 (1) must state separately the total
amount of resources included in the budget in each of the
following categories:
(a) Beginning fund balance;
(b) Property taxes other than local option taxes;
(c) Local option taxes;
(d) Tuition and fees;
(e) Other local sources;
(f) State sources;
(g) Federal sources;
(h) Interfund revenue transfers; and
(i) The total of all other budget resources.
(5) For a community college district, the financial summary
required under ORS 294.438 (1) must state separately the total
amount of expenditures and other requirements included in the
budget in each of the following objects:
(a) { - Salaries - } { + Personnel services + };
(b) Materials and services;
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(c) Financial aid;
(d) Capital outlay;
(e) Debt service;
(f) Other requirements;
(g) Transfers;
(h) Operating contingencies; and
(i) Unappropriated ending fund balance and reserves.
(6) For a community college district, the financial summary
required under ORS 294.438 (1) must state separately the total
amount of expenditures and other requirements and the total
number of employees stated in full-time equivalent positions
included in the budget in each of the following functions:
(a) Instruction;
(b) Instructional support;
(c) Student services other than student loans and financial
aid;
(d) Student loans and financial aid;
(e) Community services;
(f) College support services other than facilities acquisition
and construction;
(g) Facilities acquisition and construction;
(h) Interfund transfers;
(i) Other objects;
(j) Operating contingencies; and
(k) Unappropriated ending fund balance and reserves.
SECTION 3. ORS 294.456 is amended to read:
294.456. (1)(a) After the public hearing required under ORS
294.453 (1) and consideration of matters discussed at the public
hearing, the governing body of a municipal corporation shall
enact the ordinances or resolutions necessary to adopt the
budget, to make the appropriations, to determine, make and
declare the ad valorem property tax amount or rate to be
certified to the assessor for either the ensuing year or each of
the years of the ensuing budget period and to itemize and
categorize the ad valorem property tax amount or rate as required
under ORS 310.060.
(b) The governing body may amend the budget estimates and
proposed ad valorem property tax amount or rate in the budget
document before adoption under paragraph (a) of this subsection
and after adoption if the post-adoption amendments are adopted
prior to the commencement of the fiscal year or budget period to
which the budget relates.
(c) Notwithstanding paragraph (b) of this subsection, unless
the amended budget document is republished pursuant to ORS
294.438 or 294.448 in the same manner as the original budget and
another public hearing is held pursuant to ORS 294.453 (1), or
except to the extent ad valorem property taxes may be increased
under ORS 294.476:
(A) The amount of estimated expenditures for each fund in an
annual budget may not be increased by more than $5,000 or 10
percent of the estimated expenditures, whichever is greater;
(B) The amount of estimated expenditures for each fund in a
biennial budget may not be increased by more than $10,000 or 10
percent of the estimated expenditures, whichever is greater; and
(C) The amount or rate of the total ad valorem property taxes
to be certified by the municipal corporation to the assessor may
not exceed the amount approved by the budget committee.
(2)(a) After a public hearing under ORS 294.453 (2) or (3),
receipt of the certification of the tax supervising and
conservation commission, if required, and consideration of any
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orders, recommendations or objections made by the tax supervising
and conservation commission in accordance with law, the governing
body of a municipal corporation shall enact the ordinances or
resolutions necessary to adopt the budget, to make the
appropriations, to determine, make and declare the ad valorem
property tax amount or rate for either the ensuing fiscal year or
each of the fiscal years of the ensuing budget period and to
itemize and categorize the ad valorem property tax amount or rate
as required under ORS 310.060.
(b) The action taken by the governing body under paragraph (a)
of this subsection on each order, recommendation or objection
made by the commission, with the reasons for the action, must be
included in the ordinance or resolution adopting the budget.
(c) The governing body shall send a certified copy of the
ordinance or resolution to the commission within 15 days after
the date the ordinance or resolution is adopted.
(d) The governing body may amend the budget estimates,
appropriations and ad valorem property tax amount or rate in the
budget document before adoption under paragraph (a) of this
subsection and after adoption if the post-adoption amendments are
adopted prior to the commencement of the fiscal year or budget
period to which the budget relates.
(e) Notwithstanding paragraph (d) of this subsection, unless
the amended budget document is resubmitted to the tax supervising
and conservation commission for another public hearing and for
recommendations or objections of the commission, or except to the
extent ad valorem property taxes may be increased under ORS
294.476:
(A) The amount of estimated expenditures for each fund in an
annual budget may not be increased by more than $5,000 or 10
percent of the estimated expenditures, whichever is greater;
(B) The amount of estimated expenditures for each fund in a
biennial budget may not be increased by more than $10,000 or 10
percent of the estimated expenditures, whichever is greater; and
(C) The amount or rate of the total ad valorem property taxes
to be certified by the municipal corporation to the assessor may
not exceed the amount { - shown in the budget document at the
time of the budget hearing - } { + approved by the budget
committee + }.
(3)(a) Except as provided in subsections (4) and (5) of this
section, the appropriations required under subsections (1) and
(2) of this section must contain:
(A) One amount for each organizational unit or program of each
fund that is the total of all amounts for personnel services,
materials and services and capital outlay attributable to the
organizational unit or program; and
(B) Separate amounts in each fund for operating expenses for
personnel services, materials and services and capital outlay
that cannot be allocated to a particular organizational unit or
program and for debt service, special payments, interfund revenue
transfers and operating contingencies.
(b) Separate amounts for activities within an organizational
unit or program may be appropriated separately.
(c) For a municipal corporation to which the terms '
organizational unit' and 'program' do not apply, the
appropriations must contain separate amounts for personnel
services, materials and services, capital outlay, debt service,
special payments, interfund revenue transfers and operating
contingencies for each fund.
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(4) For a school district or an education service district, the
appropriations required under subsections (1) and (2) of this
section must contain separate amounts in each major fund for each
major function, as prescribed by the Department of Education in
consultation with the Department of Revenue, including
instruction, support services, enterprise and community services,
facilities acquisition and construction, interfund revenue
transfers, debt service and operating contingencies.
(5) For a community college district, the appropriations
required under subsections (1) and (2) of this section must
contain separate amounts in each fund for:
(a) Each major function, as prescribed by the Department of
Community Colleges and Workforce Development in consultation with
the Department of Revenue, including instruction, instructional
support, student services, community services, college support
services, interfund transfers, debt service and operating
contingencies;
(b) Each major function as required under subsection (4) of
this section; or
(c) Each program or each object classification required under
subsection (3) of this section.
(6) Except as provided in ORS 294.338, 294.463, 294.466,
294.471, 294.473 and 294.478, after the governing body has
enacted the ordinances or resolutions necessary to adopt the
budget as required under this section, an expenditure, or
encumbrance if encumbrance accounting is used, of public money
may not be made for any purpose in an amount greater than the
amount appropriated.
(7) The governing body of a municipal corporation shall record
the amount or rate of ad valorem property taxes to be certified
and the purposes for which the taxes will be used. Except as
provided in ORS 294.476, the municipal corporation may not
certify ad valorem property taxes in an amount or rate greater
than the amount or rate recorded for the purposes indicated.
(8)(a) The governing body of a municipal corporation shall
determine, make and declare ad valorem property taxes under
subsections (1) and (2) of this section as a rate per $1,000 of
assessed value if the taxes are operating taxes { + as defined
in ORS 310.055 (1) + } or rate-based local option taxes.
(b) The governing body shall determine, make and declare ad
valorem property taxes under subsections (1) and (2) of this
section as an amount if the taxes are certified as amount-based
local option taxes, to pay principal and interest on exempt
bonded indebtedness or to pay other government obligations
described in section 11 (5), Article XI of the Oregon
Constitution.
{ + (c) Notwithstanding paragraph (a) of this subsection, the
governing body may certify operating taxes as defined in ORS
310.055 (1) as a rate or an amount if less than the full
authority is needed to balance the fund that will receive the
taxes. + }
SECTION 4. ORS 294.471 is amended to read:
294.471. (1) Notwithstanding requirements as to estimates of
and limitation on expenditures, during the fiscal year or budget
period for which the original budget was adopted, the governing
body of a municipal corporation may make one or more supplemental
budgets under any of the following circumstances:
(a) An occurrence or condition that is not ascertained when
preparing the original budget or a previous supplemental budget
Enrolled Senate Bill 817 (SB 817-INTRO) Page 6
for the current year or current budget period and that requires a
change in financial planning.
(b) A pressing necessity that could not reasonably be foreseen
when preparing the original budget or a previous supplemental
budget for the current year or current budget period and that
requires prompt action.
(c) Funds that are made available by another unit of federal,
state or local government and the availability of which could not
reasonably be foreseen when preparing the original budget or a
previous supplemental budget for the current year or current
budget period.
(d) A request for services or facilities the cost of which is
to be supplied by a private individual, corporation or company or
by another governmental unit and the amount of which could not be
accurately estimated when preparing the original budget or a
previous supplemental budget for the current year or current
budget period.
(e) Proceeds from the involuntary destruction, involuntary
conversion, or sale of property that necessitates the immediate
purchase, construction or acquisition of different facilities in
order to carry on governmental operations.
(f) Ad valorem property taxes that are received during the
fiscal year or budget period in an amount sufficiently greater
than the amount estimated to be collected such that the
difference will significantly affect the level of government
operations to be funded by the taxes as provided in the original
budget or a previous supplemental budget for the current year or
current budget period.
(g) A local option tax described in ORS 294.476 that is
certified for extension on the assessment and tax roll under ORS
310.060 for the fiscal year or budget period in which the local
option tax measure is approved by voters.
(h) A reduction in available resources that requires the
governing body to reduce appropriations in the original budget or
a previous supplemental budget for the current year or current
budget period.
(2) A supplemental budget may not extend beyond the end of the
fiscal year or budget period during which it is submitted.
(3)(a) If the amended estimated expenditures contained in an
individual fund that is being changed by a supplemental budget
differ by 10 percent or less from the expenditures in the budget
as most recently amended prior to the supplemental budget, the
governing body of the municipal corporation may adopt the
supplemental budget at a regular meeting of the governing body.
(b) Notice of a regular meeting convened pursuant to paragraph
(a) of this subsection, including a statement that a supplemental
budget will be considered at the meeting, must be published not
less than five days before the meeting.
(c) Additional expenditures contained in a supplemental budget
described in this subsection may not be made unless the governing
body of the municipal corporation enacts appropriation ordinances
or resolutions authorizing the expenditures. The ordinances or
resolutions must state the need for and the purpose and amount of
the appropriation.
(4) Except as provided in ORS 294.476, the making of a
supplemental budget does not authorize the governing body to
increase the municipal corporation's total ad valorem property
taxes above the amount or rate published with the regular budget
and certified to the assessor under ORS 310.060 in conjunction
with the regular budget for the fiscal year or for each fiscal
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year of the budget period to which the supplemental budget
applies.
{ - (5) A supplemental budget is not required for the
expenditure of funds authorized under ORS 294.338 (2) to
(10). - }
SECTION 5. ORS 294.473 is amended to read:
294.473. (1)(a) If the amended estimated expenditures contained
in an individual fund that is being changed by a supplemental
budget made under ORS 294.471 differ by more than 10 percent from
the expenditures in the budget as most recently amended prior to
the supplemental budget, the governing body of the municipal
corporation shall hold a public hearing on the supplemental
budget.
(b) Notice of the hearing required under paragraph (a) of this
subsection, including a summary of the changes proposed in the
funds that differ by more than 10 percent from the expenditures
in the budget as most recently amended prior to the supplemental
budget, must be published not less than five days before the
meeting.
(c) After the hearing, additional expenditures contained in the
supplemental budget described in this subsection may not be made
unless the governing body of the municipal corporation enacts
appropriation ordinances or resolutions authorizing the
expenditures. The ordinances or resolutions must state the need
for and the purpose and amount of the appropriation.
(2) In counties having a tax supervising and conservation
commission { - , - } { + :
(a) + } The governing body of a municipal corporation may adopt
a supplemental budget without submitting the budget to the
commission { - or holding - } { + prior to adoption.
(b) The commission is not required to hold + } a hearing on the
budget.
(3) The Department of Revenue shall prescribe the form of the
notice required under subsection (1) of this section.
SECTION 6. ORS 294.481 is amended to read:
294.481. (1) As necessary to respond to an emergency situation,
the governing body of a municipal corporation may:
(a) Adopt an ordinance or resolution authorizing the municipal
corporation to receive grants or borrow moneys not included in
the budget of the municipal corporation for the current year or
current budget period; and
(b) Make appropriations for estimated expenditures out of any
source of available funds, including unappropriated fund
balances, by ordinance or resolution in the same manner as
provided in ORS 294.463 (1), or by supplemental budget as
provided in ORS 294.471 (3) { + or 294.473 + }.
(2) If a meeting of the governing body of a municipal
corporation is not practical in an emergency situation, the chief
executive officer of the municipal corporation may, by written
order, authorize the immediate expenditure of funds from any
available source to respond to a threat to public health or
safety.
(3) As used in this section, 'emergency situation' means:
(a) Involuntary conversion or destruction of the property of a
municipal corporation;
(b) Civil disturbance;
(c) Natural disaster; or
(d) Any public calamity.
SECTION 7. ORS 310.055 is amended to read:
Enrolled Senate Bill 817 (SB 817-INTRO) Page 8
310.055. (1) As used in the property tax laws of this state, '
operating taxes' means ad valorem property taxes that are subject
to a permanent rate limit under section 11, Article XI of the
Oregon Constitution, or statutory rate limit under ORS 310.236
(4) or 310.237, if applicable.
(2) For the tax year beginning July 1, 1997, operating taxes
consist of the sum of the following (or such lesser amount as is
certified to the assessor under ORS 310.206 (4)(b):
(a) The total amount of ad valorem property taxes as provided
in ORS 310.200 to 310.242, except that the amount under this
paragraph does not include:
(A) Local option taxes;
(B) Ad valorem property taxes used to repay taxing district
bond or pension and disability plan obligations described in
section 11 (5), Article XI of the Oregon Constitution;
(C) Ad valorem property taxes that would otherwise be subject
to this paragraph, except that the taxes are of a taxing district
other than a city, county or school district, and are used to
support a hospital facility;
(D) Ad valorem property taxes that would otherwise be subject
to this paragraph, except that the levy of the taxes was approved
by voters prior to December 5, 1996, that met the voter
participation requirements in section 11 (8), Article XI of the
Oregon Constitution, and that are first imposed in the tax year
beginning July 1, 1996, or July 1, 1997;
(E) Serial or one-year levies described in ORS 280.040 to
280.140 (1995 Edition) that replace levies that were imposed in
the tax year beginning July 1, 1996, that were approved by voters
in an election held after December 4, 1996, and that are first
imposed for the tax year beginning July 1, 1997, if the rate or
the amount of the levy is not greater than the rate or the amount
of the replaced levy;
(F) Taxes imposed to pay principal and interest on exempt
bonded indebtedness; and
(G) Urban renewal increment taxes; and
(b) The total amount of the following ad valorem property
taxes, without reduction under ORS 310.200 to 310.242:
(A) Ad valorem property taxes of a taxing district other than a
city, county or school district that are used to support a
hospital facility;
(B) Ad valorem property taxes approved by voters prior to
December 5, 1996, that met the voter participation requirements
in section 11 (8), Article XI of the Oregon Constitution, and
that are first imposed in the tax year beginning July 1, 1996, or
July 1, 1997; and
(C) Serial or one-year levies described in ORS 280.040 to
280.140 (1995 Edition) that replace levies that were imposed in
the tax year beginning July 1, 1996, that were approved by voters
after December 4, 1996, and that are first imposed for the tax
year beginning July 1, 1997, if the rate or the amount of the
levy is not greater than the rate or the amount of the replaced
levy.
(3) For tax years beginning on or after July 1, 1998, each
taxing district is authorized to levy the full amount of the
operating taxes of the district on all taxable property within
the boundaries of the district. Operating taxes consist of:
(a) Ad valorem property taxes imposed at the rate established
as the permanent rate limit or statutory rate limit, if
applicable, for the taxing district or such lesser rate { + or
Enrolled Senate Bill 817 (SB 817-INTRO) Page 9
amount + } as the taxing district certifies to the assessor under
ORS 310.060; or
(b) If the district is imposing operating property taxes for
the first time, ad valorem property taxes imposed at the rate
established in the manner provided for by law as the permanent
rate limit for the district or such lesser rate { + or
amount + } as the taxing district may determine.
SECTION 8. ORS 310.060 is amended to read:
310.060. (1) Not later than July 15 of each year, a city,
school district or other public corporation authorized to levy or
impose a tax on property shall file a written notice certifying
the ad valorem property tax rate or the estimated amount of ad
valorem property taxes to be imposed by the taxing district and
any other taxes on property imposed by the taxing district on
property subject to ad valorem property taxation that are
required or authorized to be placed on the assessment and tax
roll for the current fiscal year. The notice must be accompanied
by two copies of a lawfully adopted ordinance or resolution that
categorizes the tax, fee, charge, assessment or toll as subject
to or not subject to the limits of section 11b, Article XI of the
Oregon Constitution, identified by the categories set forth in
ORS 310.150.
(2) For ad valorem property taxes levied by a taxing district,
the notice required under subsection (1) of this section must
state as separate items:
(a) The taxing district's rate { + or amount + } of ad valorem
property taxation that is within the permanent rate limitation
imposed by section 11 (3), Article XI of the Oregon Constitution,
or within the statutory rate limit determined in ORS 310.236
(4)(b) or 310.237, if applicable;
(b) The total rate or amount of the taxing district's local
option taxes imposed pursuant to ORS 280.040 to 280.145 that have
a term of five years or less and that are not for capital
projects;
(c) The total { + rate or + } amount of the taxing district's
local option taxes that are for capital projects;
(d) The total amount levied for the payment of bonded
indebtedness or interest on bonded indebtedness that is not
subject to limitation under section 11 (11) or section 11b,
Article XI of the Oregon Constitution; and
(e) The total amount levied that is subject to section 11b,
Article XI of the Oregon Constitution, but that is not subject to
the permanent ad valorem property tax rate limit described in
section 11 (3), Article XI of the Oregon Constitution, because
the amount levied is to be used to repay:
(A) Principal and interest for a bond issued before December 5,
1996, and secured by a pledge or explicit commitment of ad
valorem property taxes or a covenant to levy or collect ad
valorem property taxes;
(B) Principal and interest for any other formal, written
borrowing of moneys executed before December 5, 1996, for which
ad valorem property tax revenues have been pledged or explicitly
committed, or that are secured by a covenant to levy or collect
ad valorem property taxes;
(C) Principal and interest for a bond issued to refund an
obligation described in subparagraph (A) or (B) of this
paragraph; or
(D) Local government pension and disability plan obligations
that commit ad valorem property taxes.
Enrolled Senate Bill 817 (SB 817-INTRO) Page 10
(3)(a) The notice required under subsection (1) of this section
must list each rate or amount subject to the limits of section
11b, Article XI of the Oregon Constitution, identified by the
categories set forth in ORS 310.150.
(b) If an item described in subsection (2) of this section is
allocable to more than one category described in ORS 310.150, the
notice must list separately the portion of each item allocable to
each category.
(4) For other taxes on property imposed by the taxing district,
the notice must state:
(a) The total amount of money to be raised by each other tax,
in the aggregate or on a property by property basis, as
appropriate.
(b) Each amount that is subject to the limits of section 11b,
Article XI of the Oregon Constitution, identified by the
categories set forth in ORS 310.150.
(5) For a district authorized by law to place other fees,
charges, assessments or tolls on the assessment and tax roll, the
notice must state the total amount of money to be raised on a
property by property basis.
(6) In addition to the notice required under subsection (1) of
this section, a taxing district that is subject to the Local
Budget Law shall also provide the documents required under ORS
294.458 (3).
(7) Not later than July 15 of each year, the taxing district
shall give the notice and documents described in this section to
the assessor of the county in which the principal office of the
taxing district is located and, if the taxing district is located
in more than one county, to the assessor of each county in which
any part of the taxing district is located.
(8) The Department of Revenue shall prescribe the form of
notice required under this section. All amounts contained in the
notice must be stated in dollars and cents or ad valorem property
tax rates in dollars and cents per thousand dollars of assessed
value, as required by law. If the notice is given to the
assessor, clerk or tax supervising and conservation commission of
more than one county, a copy of each other such notice given must
accompany every notice given.
(9) For good and sufficient reason, a county assessor may
extend the time for the giving of the notice required under
subsection (1) of this section or correcting an erroneous
certification for the current year up to but not later than
October 1 as the county assessor considers reasonable.
SECTION 9. { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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Enrolled Senate Bill 817 (SB 817-INTRO) Page 11
Passed by Senate April 15, 2013
.............................................................
Robert Taylor, Secretary of Senate
.............................................................
Peter Courtney, President of Senate
Passed by House June 3, 2013
.............................................................
Tina Kotek, Speaker of House
Enrolled Senate Bill 817 (SB 817-INTRO) Page 12
Received by Governor:
......M.,............., 2013
Approved:
......M.,............., 2013
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2013
.............................................................
Kate Brown, Secretary of State
Enrolled Senate Bill 817 (SB 817-INTRO) Page 13
