Oregon Property Tax Mass Appraisal Program Methods

http://www.oregon.gov/DOR/forms/FormsPubs/appraisal-methods_303-415.pdf 150-303-415 (Rev. 05-17)

This document describes methods used by Oregon County Assessors for the Mass Appraisal of properties for tax purposes.  There is a great amount of work to be done in the process.  The actual heavy lifting of doing it is not actually done by the County Assessor but a computational program that embodies in Computer Code all of the methods described by the publication.

In general that Computer Code is known generically as CAMA.  Go far enough back in time and it was certainly a process that was all done by hand prior to initial mechanization.  Information engineering has come a long ways.

There are many companies offering CAMA Software to local government County Tax Assessors. 

The source documentation input to any contractual or governmental in house coding to produce a computer program to perform the County Assessor's Property Tax Mass Appraisal function must obviously be related governmental laws, rules, regulations, processes and procedures.  Probably different from State to State.  It makes me wonder how Oregon Department of Revenue QAs the programs used by all the County Assessors.

Deschutes County uses an ORCAT system which is the subject of blog entries in my Designated Forestland blog.  The system contractor is Helion.  Somewhere I would expect an official government certification to exist that validates the fact that the program coded by Helion delivers and accurate implementation of all State ORS and Department of Revenue OAR as well as any other Department OAR that may be related to the CAMA application of County Assessor responsibility for Assessment functions??  Double emphasis on the last sentence because it is a good question for which I find no documenting evidence other than the contract with Helion.

Who has the governmental responsibility for certification that software purchased under personal services contract delivers a coded product that complies with Oregon Department of Revenue Property Tax Mass Appraisal Program Methods?

Perhaps any certification of documentation prepared and submitted under the certifying signature of the Deschutes County Assessor extend to the Assessor's certification of program code compliance with all applicable State of Oregon ORS and Department of Revenue OAR???  Triple ? because that is a good Perhaps question.