ORS 409.802¹
Rate of assessment
  • refund of overage

(1) On or before June 15 of each year, the Director of Human Services shall establish an assessment rate for long term care facilities that are not exempt for the assessment year from the assessment imposed under ORS 409.801 (Long term care facility assessment). The assessment rate shall apply prospectively to the assessment year. The assessment rate shall be a rate estimated to collect an amount that does not exceed six percent of the annual gross revenue of all long term care facilities in this state, as determined from the financial statements or revenue reports, prescribed by the director by rule, filed by long term care facilities for the period ending June 30 of the previous year. For purposes of establishing an assessment rate pursuant to this subsection, the director shall exclude the annual gross revenue of long term care facilities that are exempt from the assessment imposed under ORS 409.801 (Long term care facility assessment).

(2) On or before October 15 of each year, the Department of Human Services shall refund any overage in tax dollars collected under ORS 409.801 (Long term care facility assessment) that exceeds the maximum percentage of the projected annual gross revenue of all long term care facilities in this state as described in subsection (1) of this section. The department shall refund any overage described in this subsection by crediting the percentage of the overage attributable to each long term care facility subject to the assessment described in ORS 409.801 (Long term care facility assessment) against taxes owed by that facility in succeeding assessment periods. The department may collect any delinquent assessments, but may not collect any underages in actual collections through an adjustment in assessment rates. [2003 c.736 §17; 2005 c.757 §5; 2007 c.780 §9]

Note: 409.802 (Rate of assessment) is repealed January 2, 2028, and applies to long term care facility assessments imposed before July 1, 2026. See sections 23 and 31, chapter 736, Oregon Laws 2003, as amended (second note under 409.900 (Civil penalties for failure to report)).

Chapter 409

Atty. Gen. Opinions

Use of division’s client records by an­oth­er depart­mental division, (1974) Vol 37, p 186

1 Legislative Counsel Committee, CHAPTER 409—Department of Human Services, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors409.­html (2019) (last ac­cessed May 16, 2020).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 409, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano409.­html (2019) (last ac­cessed May 16, 2020).
 
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. Currency Information