Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 294 - LOCAL BUDGET
Section 150-294.175(1)(c) - Expenditures for Assessment and Taxation

Universal Citation: OR Admin Rules 150-294.175(1)(c)

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 include:

(a) Personnel Services.

(b) Materials and Services. 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.

(c) Capital Outlay.
(A) In determining what is a capital outlay expenditure, counties must use the definition presently used by the individual county to determine whether or not an item is capital outlay.

(B) Automobiles purchased by the county and used for assessment and taxation functions are included as an expense item under section (4)(b)(1)(A) 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.

(C) The county must be limited in the amount of capital outlay expenditure to be funded by these statutes to the higher of:
(i) $50,000; or

(ii) Six percent (6%) of the total dollars certified as expenditures under the statutes for funding pursuant to ORS Chapter 294.

(d) Data processing support based on the actual cost of items directly relating to assessment and taxation. 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.

(J) Only cadastral maps or mapping necessary for the assessor's office must be included in the expenditures for assessment and taxation funding. All other costs for maps or mapping must not be allowed.

(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.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 294.175

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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