Oregon Statutes 294.178 – Assessment grant to county; determination of grant amount; transfer to Assessment and Taxation County Account in certain circumstances
(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.
Terms Used In Oregon Statutes 294.178
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- County court: includes board of county commissioners. See Oregon Statutes 174.100
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(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 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 § 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. [1989 c.796 § 3; 1997 c.782 § 3; 2003 c.273 § 1; 2011 c.83 § 5; 2011 c.338 § 1; 2012 c.77 § 2]