(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]
Structure 2021 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 294 - County and Municipal Financial Administration
Section 294.004 - Definitions.
Section 294.005 - Definitions for ORS 294.005 to 294.025.
Section 294.027 - Provisions relating to warrants and payment of claims.
Section 294.035 - Investment of funds of political subdivisions; approved investments.
Section 294.052 - Definitions; investment by municipality of proceeds of bonds.
Section 294.070 - Expenditure of Taylor Grazing Act funds; advisory board.
Section 294.080 - Disposition of interest earned on funds held by county treasurer.
Section 294.120 - Use of facsimile signatures.
Section 294.125 - Investment of funds authorized by order of governing body; limitations.
Section 294.135 - Investment maturity dates.
Section 294.145 - Prohibited conduct for custodial officer.
Section 294.155 - Annual audit report; monthly report.
Section 294.160 - Opportunity for public comment on new fee or fee increase.
Section 294.181 - Alternative method for certification.
Section 294.184 - County Assessment Function Funding Assistance Account; sources; purpose.
Section 294.187 - County Assessment and Taxation Fund; sources; purpose.
Section 294.311 - Definitions for ORS 294.305 to 294.565.
Section 294.316 - Exclusions from scope.
Section 294.323 - Budget period.
Section 294.333 - Basis of accounting used by municipal corporation; change of basis.
Section 294.343 - Internal service funds.
Section 294.358 - Expenditure and resource estimate sheets; made part of budget document.
Section 294.361 - Contents of estimate of budget resources.
Section 294.368 - Determination of estimated tax revenues.
Section 294.403 - Budget message.
Section 294.414 - Budget committee.
Section 294.428 - Budget committee hearings; approval of budget document.
Section 294.448 - Manner of publication; alternative requirements in certain cases.
Section 294.461 - Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure.
Section 294.463 - Transfers of appropriations within fund or between funds.
Section 294.466 - Appropriation of pass-through revenues.
Section 294.468 - Loans from one fund to another; commingling cash balances of funds.
Section 294.471 - Supplemental budget in certain cases; no increase in property taxes permitted.
Section 294.477 - Inclusion in budget of estimated requirements for bonds approved at May election.
Section 294.495 - Department of Revenue to construe Local Budget Law; rules.
Section 294.500 - Declaratory ruling by Department of Revenue as to its rules; rules.
Section 294.510 - Order for revision of budgetary procedures; enforcement.
Section 294.605 - Definitions for ORS 294.605 to 294.705.
Section 294.615 - Oath of commissioner.
Section 294.620 - Office of commission; employment and compensation of assistants.
Section 294.625 - Jurisdiction of commission.
Section 294.630 - Tax supervising and conservation commission account; additional sources of moneys.
Section 294.635 - Submission of budget estimates by levying boards.
Section 294.670 - Commission may inquire into management, books and systems; rules.
Section 294.710 - Procedures for establishing commission; annual appropriations.
Section 294.725 - Definitions for ORS 294.725 to 294.755.
Section 294.740 - Refund of account balances; payment of deficits; erroneous benefit payments.
Section 294.750 - Experience and liability of successor political subdivisions; unpaid assessment.
Section 294.805 - Definitions for ORS 294.805 to 294.895.
Section 294.810 - Local and tribal governments authorized to place limited funds in pool.
Section 294.825 - State Treasurer as investment officer; bond; employment of personnel; rules.
Section 294.831 - Investment objective; limit on maturity dates.
Section 294.835 - Standard of care; investment in certain stocks prohibited.
Section 294.847 - Prohibited conduct for investment officer.
Section 294.855 - Legal opinions; investment counseling services; mortgage services.
Section 294.885 - Oregon Short Term Fund Board; members; appointment; term; vacancies.
Section 294.890 - Board members serve without compensation; selection of chairperson.
Section 294.895 - Board duties, generally.
Section 294.900 - "Council of governments" defined.
Section 294.905 - Budget committee; membership; term; vacancies; officers; meetings to be public.
Section 294.910 - Estimates of expenditures; organization and format; matters to be included.
Section 294.915 - Notice of budget committee meeting; public availability of documents.
Section 294.920 - Hearing on budget document.
Section 294.925 - Supplemental budget; conditions; term; publication.
Section 294.950 - County revenue sharing with cities.
Section 294.960 - Collection and disposition of amounts due counties.