TO: Mayor and City Council
THROUGH: Steve Powers, City Manager
FROM: Kacey Duncan, Deputy City Manager
SUBJECT:
title
Notice of proposed administrative rulemaking to determine the amount of a civil penalty imposed by the City of Salem.
Ward(s): All Wards
Councilor(s): All Councilors
Neighborhood(s): All Neighborhoods
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ISSUE:
Notice of proposed administrative rulemaking to establish a matrix and instructions for the imposition of civil penalties pursuant to Salem Revised Code (SRC) 20J.150 for violations of the City’s code as it relates to the imposition and collection of taxes. This notice is being given pursuant to SRC 20J.040(a)(3).
RECOMMENDATION:
recommendation
Information Only.
body
SUMMARY AND BACKGROUND:
SRC 20J.150 provides criteria to be considered in determining the appropriate amount of any civil penalty. The proposed rule will provide a matrix and instruction for its use to determine the correct amounts of any civil penalty for violations of the code related to the imposition and collection of taxes. Adoption of the rule will provide clear and consistent penalties in enforcement matters.
FACTS AND FINDINGS:
SRC 20J.150 provides five (5) criteria to consider in determining the amount of a civil penalty to be imposed. These criteria include: the gravity and magnitude of the violation; whether the violation was accidental or was the result of the person’s negligent, knowing, or intentional acts; the person’s cooperativeness in correcting the violation; whether the person has taken appropriate steps to prevent future violations; and any similar prior violations. The general nature of these criteria could result in the imposition of civil penalties that are not consistent. The proposed civil penalty matrix will assure that civil penalties are consistent and that the City’s citizens are treated fairly, equally, and uniformly.
The authority to promulgate administrative rules is granted under SRC 37.025 and SRC 20J.030. SRC 20J.040 outlines the procedure for adopting an administrative rule. This procedure requires providing notice of the proposed rulemaking to the City Council along with other methods of public notice. Adopting the proposed matrix by administrative rule allows interested persons to be included in the rulemaking process and is in the public interest.
Council has the authority to review a proposed administrative rule. Council’s review authority is limited to determining whether the proposed rule is within the scope of the code authority, whether the rule is duplicative, or conflicts with, another rule or law, or if the proposed rule is outside of staff’s administrative rulemaking authority.
The public notice for the proposed administrative rule change was posted on October 22, 2018 and all public comments were due by November 6, 2018. The City did not receive any public comments related to the proposed administrative rule change. The administrative rule will become effective on November 30, 2018.
Anthony Turley
Financial Reporting Manager
Attachments:
1. Notice of Administrative Rule Making 103.001
2. APP 103 Finance Civil Penalties Matrixes and Instructions