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Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

Resolution Categorizing

Resolution Categorizing Taxes Be it resolved that the City Council of Baylor hereby categorizes the taxes as follows: Excluded General from Government Limitation General Fund $131,064 Debt Service Fund $99,931 See Example 2 for how to impose taxes as a rate, and how to combine the statements imposing and categorizing taxes. Example 2—Program Budget: Resolution Adopting the Budget Be it resolved that the Board of Directors for Fire District #20 hereby adopts the budget for 2000-2001 in the sum of $162,661 now on file at the District Fire Station. Resolution Making Appropriations Be it resolved that the amounts for the fiscal year beginning July 1, 2000, and for the purposes shown below are hereby appropriated as follows: General Fund Personal Services $26,495 Materials and Services 37,576 Capital Outlay 51,830 Transfer to Equipment Reserve 5,000 General Operating Contingency 4,000 Fund Total $124,901 54 Equipment Reserve Fund Capital Outlay $27,000 Fund Total Debt Service Fund $27,000 Debt Service $10,760 Fund Total $10,760 Note: This district’s appropriations are by category (object classification), since the district has no organizational units. Resolution Imposing and Categorizing Taxes—Combined Be it resolved that the Board of Directors for Fire District #20 hereby imposes the taxes provided for in the adopted budget at the rate of $2.34 per $1,000 of assessed value for operations and in the amount of $9,450 for bonds; and that these taxes are hereby imposed and categorized for tax year 2000-2001 upon the assessed value of all taxable property within the district. Excluded General from Government Limitation General Fund $2.34/$1000 Debt Service Fund $9,450

Chapter 13—Certifying Taxes Imposed By July 15 each year, every local government that has the authority to impose ad valorem property taxes or impose a tax on property must give notice of the tax to the county assessor [ORS 310.060(1)]. If the local government needs an extension of time to file its notice of taxes, the extension must be requested in writing by July 15. Notice of Ad Valorem Property Taxes After the budget has been adopted, the local government must notify the county assessor by July 15 of the amount and/or rate of ad valorem taxes that it will be imposing. This is done by submitting Form LB-50 for non-schools or Form ED-50 for education districts. These forms are provided each year by the Department of Revenue. Use the form for the correct fiscal year and carefully follow the instructions when completing the forms. By July 15 of each year, urban renewal agencies provide notice to the assessor of the amount of urban renewal division of tax and/or the amount of special levy for each plan. In addition to the amounts being requested, the agency notifies the assessor that the agency has the responsibility and the authority to place such amounts on the tax roll (ORS 457.440). This is done by submitting Form UR-50, Notice to Assessor. The assessor and the Department of Revenue use the information on the LB-50, ED-50, or UR-50 to verify that the local government’s tax is within constitutional and statutory limits as required in ORS 310.070. If it is found that the tax exceeds the constitutional or statutory limits, the Department of Revenue notifies the local government and the county assessor that the tax must be reduced. If the Department of Revenue determines that a local government has not complied with Local Budget Law, it can request that the local government reduce its tax. The local government may contend that Local Budget Law was followed and refuse to reduce its tax. The department may then file an appeal with the Oregon Tax Court. The department has 30 days from the time the notice of tax is submitted to the county assessor to file an appeal (ORS 294.485). Statement of Taxes Approved by the Budget Committee A statement of the taxes approved by the budget committee is part of the notification of taxes filed with the assessor (ORS 294.555). This statement sets a limit on the taxes that the assessor can extend on the roll, regardless of what the local government’s full taxing authority may be. The governing body can impose more tax than approved by the budget committee only after republish- 55 ing the amended budget summary and holding another hearing [ORS 294.435(1)]. The statement of taxes approved by the budget committee is contained in Form LB-50 and Form ED-50; either is filed with the county assessor by July 15. Notice of Other Taxes on Property Fees, charges, assessments, and non ad valorem taxes may fall within the definition of “taxes on property” given in ORS 310.140(1). “Tax on property” means any tax, fee, charge or assessment imposed by any government unit upon property or upon a property owner as a direct consequence of ownership of that property, but does not include incurred charges or assessment for local improvements...” “Taxes on property” are subject to the limitations imposed by Article XI, section 11b, of the Oregon Constitution. If a local government determines that a fee, charge, assessment, or non ad valorem tax is a “tax on property,” then it must be certified to the county assessor by July 15 so that it can be subjected to the constitutional limitation and collected by the property tax system. The local government must submit to the assessor a complete list of the properties, by assessor’s account number, on which fees, charges, or assessments are to be imposed. It must show the amount of the fee, charge, or assessment which is imposed uniformly to each property, such as, $3 on each account. If the fee, charge, or assessment is not uniform, it must show the amount imposed on each property, such as, $1.50 per acre fee— Account 12345 $45, Account 12356 $40.50 [ORS 310.060(3)(a)]. The required listings are submitted to the county assessor with Form LB-50 (Notice of Property Tax . . .). Certification of Limitation Category Local governments are also required to notify the assessor of the tax limitation category in which their ad valorem tax or other tax on property is to be placed [ORS 310.060(2)(h)&(3)(b)]. Tax limitation categories are required by Article XI, section 11b, of the Oregon Constitution and further explained in ORS 310.150. There are three categories into which taxes can be placed: 1. Taxes imposed to support the public school system go in the “Education” category; 2. Taxes imposed to support other government operations go in the “General Government” category; and

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