2015 ORS 306.117¹
Property tax services emergencies

(1) If the governing body of a county believes that the county is in a state of fiscal distress that compromises the county’s ability to provide a minimally adequate level of property tax assessment services or property tax collection services, the governing body may request that the Governor declare a property tax assessment services emergency, a property tax collection services emergency or both.

(2) Upon request pursuant to subsection (1) of this section, the Governor shall consult with the Director of the Department of Revenue to determine whether to declare a property tax assessment services emergency, a property tax collection services emergency or both.

(3) Within 14 days after consultation with the director pursuant to subsection (2) of this section, the Governor shall:

(a) Declare the existence of a property tax assessment services emergency, a property tax collection services emergency or both in the county; or

(b) Issue a determination that the county’s fiscal situation does not cause the county to provide a less than minimally adequate level of property tax assessment services or property tax collection services, as applicable.

(4) As soon as practicable after declaration of an emergency under subsection (3)(a) of this section and after consultation with the tax assessor and tax collector of the county, the Department of Revenue shall provide services in the county to the extent necessary to ensure a minimally adequate level of property tax assessment services, property tax collection services or both to all municipal corporations in the county.

(5)(a) When an emergency is declared in a county pursuant to subsection (3)(a) of this section, the department shall immediately:

(A) Discontinue grants to the county from the County Assessment Function Funding Assistance Account created under ORS 294.184 (County Assessment Function Funding Assistance Account); and

(B) Notify the State Treasurer to discontinue all distributions to the county of state-shared funds that are not otherwise dedicated by law.

(b) Within 30 days following the close of each fiscal quarter, the department shall submit to the governing body of the county and the Secretary of State an itemized statement of the department’s actual costs incurred in providing services in the county and the amount of the grants that the county would have received, but for this subsection, from the County Assessment Function Funding Assistance Account for the period covered by the statement.

(c) The department shall be reimbursed for the costs in the statement submitted under paragraph (b) of this subsection as follows:

(A) The department shall transfer to the Assessment and Taxation County Account described in ORS 306.125 (Property tax appraisal program) the amount of grant funds that would have been distributed to the county from the County Assessment Function Funding Assistance Account for the period covered by the statement; and

(B) If the amount transferred under subparagraph (A) of this paragraph is less than the department’s stated costs, the State Treasurer, upon the order of the Secretary of State, shall transfer to the Assessment and Taxation County Account all state-shared funds not otherwise dedicated by law that, but for this subsection, would have been distributed to the county for the period covered by the statement.

(d) If the amounts received by the department under paragraph (c) of this subsection are less than the department’s stated costs for the period covered by the statement submitted under paragraph (b) of this subsection, the department shall seek reimbursement of the remaining costs, and such additional spending authority as the department considers necessary to carry out its duties under this section, from the Emergency Board.

(6) At any time after declaration of an emergency pursuant to subsection (3)(a) of this section, the governing body of the county or the director may request that the Governor, after consultation with the director, issue a determination pursuant to subsection (3)(b) of this section.

(7) The county shall resume providing property tax assessment services and property tax collection services, as applicable, to all municipal corporations in the county on the earlier of:

(a) The date on which a determination is issued pursuant to subsection (6) of this section; or

(b) Two years after the date on which an emergency is declared in the county pursuant to subsection (3)(a) of this section. [2013 c.730 §4]

Note: 306.117 (Property tax services emergencies) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Note: Section 6, chapter 730, Oregon Laws 2013, provides:

Sec. 6. No later than February 28, 2017, the Secretary of State, the Director of Veterans’ Affairs and the Director of the Department of Revenue shall each submit a report in the manner provided in ORS 192.245 (Form of report to legislature) to the Senate Committee on Rules and the House Committee on Rules. Each report submitted pursuant to this section shall describe the experience of the respective agency in implementing the respective provisions of this 2013 Act and may include recommendations for legislation. [2013 c.730 §6]

Chapter 306

Atty. Gen. Opinions

Discussion of 1982 Ballot Measure 3 (one and one-half percent prop­erty tax limita­tion), (1982) Vol. 43, p 16

Law Review Cita­tions

5 EL 516 (1975)


1 Legislative Counsel Committee, CHAPTER 306—Property Taxation Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors306.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 306, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano306.­html (2015) (last ac­cessed Jul. 16, 2016).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.