Current through Register Vol. 63, No. 9, September 1, 2024
(1) Expenditures include all direct costs,
including personnel and supplies, associated with the assessment and appeal of
property values and the collection and distribution of property taxes, as set
out in ORS Chapters 305 through 312 and 321 or other statutes relating to the
assessment, appeal, collection, and distribution of property taxes. Costs
resulting from the performance of these functions performed in the offices of
the county must be allowed.
(2)
All expenditures for assessment and taxation funding will be for no more than
one fiscal year.
(3) Costs
incurred by the assessor's, tax collector's, and treasurer's office, or any
other office in the county that are not attributable to assessment and taxation
as set out in ORS Chapters 305 through 312 and 321 or any other statute or meet
the requirements of section (1) of this rule must not be allowed.
(4) Direct costs as determined for the county
budget include:
(a) Personnel Services.
(b) Materials and Services.
(c) Transportation. For purposes
of this rule, the cost of transportation included as a direct cost must be
determined using one of the following two methods:
(A) The estimate of the actual cost of
operating vehicle for a twelve-month period plus a depreciation allowance for
the useful life of the vehicle.
(B) The mileage rate used in the other county
programs, with the estimate of number of miles to be driven based on historical
information.
(d) For
the purpose of section (4) of this rule, only the costs of cadastral maps or
mapping necessary for the assessor's office may be included in the expenditures
for assessment and taxation funding. All other costs for maps or mapping are
not allowed.
(e) For the purpose
of section (4) of this rule, costs for data processing support based on the
actual cost of items directly relating to assessment and taxation may be
included in the expenditures for assessment and taxation funding. For example:
(A) System operating costs will be allocated
on a pro rata share based on the ratio of usage for assessment and taxation
functions.
(B) Development of new
computer applications to support the assessment and taxation functions.
(C) Technical education of
assessment and taxation staff.
(D)
Software changes required because of changes to laws or rules which govern the
assessment, appeal, levy, collection or distribution of property taxes.
(E) Software changes requested by
the user to improve or extend the functionality of the system.
(F) Elimination of reproducible errors (BUGS)
in the application software.
(G)
Installation of periodic software upgrades.
(H) Training of user staff in the use of new
or enhanced software.
(I)
Technical assistance for personal computer support.
(5) Indirect costs associated with
the assessment, appeal, collection, and distribution of property taxes will be
determined using one of the following methods.
(a) A percentage amount approved by a Federal
Granting Agency for the county in accordance with the Cost Principles and
Procedures for Establishing Cost Allocation Plans and Indirect Cost Rates for
Grants and Contracts with the Federal Government. The percentage must be
applied in the same manner as has been approved by the Federal Agency; or
(b) Five percent of the total
direct expenditures less capital outlay.
(6) Capital outlay as determined for the
county budget includes:
(a) For the purpose
of this rule, automobiles purchased by the county and used for assessment and
taxation functions are an exception to section (6) of this rule and should be
included as an expense item under section (4)(c) of this rule. They must not be
included as part of the capital outlay expenditures eligible to be certified
for funding under ORS Chapter 294.
(b) The county must be limited in the amount
of capital outlay expenditure to be funded by these statutes to the higher of:
(A) $50,000; or
(B) Six percent of the total dollars
certified as expenditures under the statutes for funding pursuant to ORS
Chapter 294.
Stat. Auth.: ORS
305.100
Stats. Implemented: ORS
294.175
