ORMAP
ORMAP Statutes and Rules
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]
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