OAR 150-294-0100: Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes

(1) As used in ORS 294.175, the following definitions will apply: (a) “Adequacy to provide the resources needed to achieve compliance” means: Appropriate and sufficient resources to maintain compliance with all laws and rules pertaining to the assessment, levying, and collection of property taxes. (b) “Laws requiring equality and uniformity in the system of property taxation” includes administrative rules implementing those statutes. (c) “Equality” means equity of assessments as required by the Oregon Constitution and laws to achieve fairness in property taxation. (d) “Other laws” include but are not limited to Chapters 305 to and including 312. (e) “Review” under ORS 294.175 may include, but is not limited to, an examination by the department of any county records, both paper and electronic media; interviews with county staff; field review of values and procedures; and special studies. (2) County programs operating under a department approved conference agreement or plan must maintain levels of uniformity and equity established under the agreement or plan. (3) At the department’s discretion, the department may examine any property and records to verify the accuracy of county records. (4) The department must provide written notice to the county governing body, assessor, and tax collector of any scheduled review no less than 30 days prior to the date the review is scheduled to begin. This notice must contain: (a) The date the department will begin its review; (b) The purpose of the review; (c) A list of initial records the county must provide to the department. The records must be provided no later than the date specified in (a) above. The county must provide the department access to any records requested that are not available in hard copy or portable format; (d) An estimate by the department of the number of department staff who will participate in the review. The county must make available adequate workspace for the conduct of this review. (5) The determination by the department that assessment and taxation activities, functions or services of the county are not adequate to maintain compliance or are not in compliance with a conference agreement or plan must be made no later than 40 days prior to the next fiscal quarter. The department will notify the county governing body within 10 days by certified or registered mail of its final determination of deficiency and the approximate amount of funds that will be withheld. If the department’s notice is not sent in a timely manner, the funds will be withheld from the next following fiscal quarter which begins at least 40 days from the date of mailing the notice. No further notice by the department will be required. If the deficiency is corrected to the department’s satisfaction at least 30 days prior to the start of the ensuing fiscal quarter, no funds will be withheld. (a) Example 1: Next fiscal quarter begins—October 1; Department makes determination—August 15; Department notifies county by—August 15; No corrective action taken by county; Funds withheld from county beginning—October 1. (b) Example 2: Next fiscal quarter begins—October 1; Department makes determination—September 5; Department notifies county by—September 14; No corrective action taken by county; Funds withheld from county beginning—January 1.