(1) "Entity" means a taxing district with the
authority to levy ad valorem tax or any other tax on property that is required
or authorized to be placed on the assessment and tax roll for the current
fiscal year, a unit of government with the authority to place an amount on the
assessment and tax roll, or a nongovernmental unit with the authority to place
an amount on the assessment and tax roll.
On or before July 15 of each year any
entity placing an amount on the assessment and tax roll shall file the
following with the county assessor:
copies of the notice of categorization and certification, (form LB-50, ED-50 or
(b) Two copies of the
ordinances or resolutions to adopt the budget, to make appropriations, to levy
the taxes, and to categorize the taxes.
If the documentation described in
subsection (2) cannot be filed by July 15, the entity must submit to the
assessor by July 15 a written request for an extension of time to file (see OAR
(2)-(A) for details). The entity must file the required documents by
the date extended.
(4) If any of
the items of documentation are not submitted, or not complete in their
entirety, notice to the assessor shall be considered incomplete and the entity
must be notified by the assessor. The assessor must not place the tax levy or
any other amount on the tax roll for any entity until the assessor has received
the required copies of all documentation.
(5) The assessor must transmit one copy of
the notice of categorization and certification (form LB-50, ED-50 or UR-50) and
one copy of the ordinances or resolutions to the Department of Revenue within
seven days of receipt of the complete documentation from the entity.
Or. Admin. R.
18-1979, f. 12-20-79, cert. ef. 12-31-79; RD 15-1982, f. 12-6-82, cert. ef.
12-31-82; RD 11-1984, f. 12-5-84, cert. ef. 12-31-84, Renumbered from
150-310.060; RD 12-1987, f. 12-18-87, cert. ef. 12-31-87; RD 2-1994, f.
12-15-94, cert. ef. 12-31-94; REV 2-2002, f. 6-26-02, cert. ef. 6-30-02;
Renumbered from 150-310.060-(A),
24-2016, f. 8-11-16, cert. ef.
Forms referenced are available from the
Stat. Auth.: ORS
Stats. Implemented: ORS