Rules and Statutes

Rules and Statutes


306.132 Oregon Land Information System Fund:

(1) The Oregon Land Information System Fund is created, separate and distinct from the General Fund.
(2) Moneys in the Oregon Land Information System Fund are continuously appropriated to the Department of Revenue for the purpose of funding a base map system to be used in administering the ad valorem property tax system. [1999 c.701 ��7]

Note: 306.132 and 306.135 were enacted into law by the Legislative Assembly but were 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.

Related Oregon Administrative Rule:

306.135 Base map system; Oregon Land Information System Advisory Committee

(1) The Department of Revenue shall develop a base map system to facilitate and improve the administration of the ad valorem property tax system.
(2) In developing the base map system, the department shall be advised by an advisory committee that is hereby created and that shall be known as the Oregon Land Information System Advisory Committee. The advisory committee shall advise the department concerning the administrative and public needs related to the development of the base map system.
(3) The advisory committee shall consist of individuals appointed to the committee by the Director of the Department of Revenue. [1999 c.701 ��8]

Note: See note under 306.132.

Related Oregon Administrative Rule:

Section 9, chapter 701, Oregon Laws 1999, provides:

Sec. 9.
(1) The Department of Revenue, in consultation with the county governing bodies and the county assessors of this state, shall conduct a study of the appropriate level of funding for property assessment and taxation functions, and funding sources for property tax administration. In addition to a general review of the appropriate level of funding for property assessment and taxation functions, the study shall consider whether the level of funding in effect following enactment of this 1999 Act:
(a) Promotes stable tax administration and the development of high quality property appraisal data and mapping;
(b) Is sufficient to allow county assessors and the department to meet the service expectations of private sector users of property appraisal data and mapping; and
(c) Results in an appropriate sharing of costs between public and private sector users of property appraisal data and mapping.
(2) The study shall also consider various means to improve cost efficiency in the property assessment process including, but not limited to, consideration of the extent to which efficiency is improved through department assessment of property instead of county assessment of property.
(3) The department shall report the findings of the study to those interim committees of the Seventy-second Legislative Assembly having jurisdiction over property tax matters no later than December 31, 2004. [1999 c.701 ��9]