Chapter 3.04
LATE TAX LEVY REIMBURSEMENT
Sections:
3.04.030 Costs to Crook County.
3.04.040 Reimbursement to Crook County.
3.04.010 Short title.
This chapter shall be referred to as the late tax levy ordinance of Crook County. (Ord. 23 § 1, 1982)
3.04.020 Notice of tax levy.
This chapter is enacted as a matter of local concern pursuant to ORS 203.035. The Crook County court of Crook County, Oregon, recognizes that pursuant to ORS 310.060(1), not later than July 15th of each year, every city, school district or other public corporation authorized to levy a tax shall give notice in writing of the tax levy to the assessor of the county. (Ord. 23 § 2, 1982)
3.04.030 Costs to Crook County.
In the absence of an extension from the Crook County assessor as authorized by ORS 310.060(3), if a notice of tax levy is not received by the Crook County assessor on or before September 1st of any particular year, and as a result a supplemental tax roll is required, then additional costs are incurred by the county in preparing a late tax levy and a supplemental tax roll.
Further, even if an extension is granted pursuant to ORS 310.060(3), but a district fails to submit the notice of tax levy required by ORS 310.060(1), thereby resulting in a supplemental tax roll, then additional costs are incurred by the county.
Such costs may include but are not limited to the cost of extending the late levy on the tax rolls, the cost of forms and envelopes for preparing the supplemental bills required, the cost of mailing those bills and the cost of adjusting prior tax account distribution. (Ord. 23 § 3, 1982)
3.04.040 Reimbursement to Crook County.
In the case of a public corporation not filing the notice of levy by July 15th for any particular year pursuant to ORS 310.060(1) with the Crook County assessor, and as a result a supplemental tax roll is required, the tax collector as well as the county assessor for Crook County shall jointly determine the cost of preparing such supplemental tax roll and the said amount shall be reimbursed to the county by the city, school district or other public corporation which is responsible for and proposing the tax levy. (Ord. 23 § 4, 1982)