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Archives & Records Management

Office of the City Auditor

phone: 503-865-4100

email: parc@portlandoregon.gov

1800 SW 6th Ave, Suite 550, Portland, OR 97201

More Contact Info

4501 Revenue Bureau: Liens Section

4501-01   Lien Correspondence Records    

Series is used to reference issues and questions regarding billing on city liens.  Records include memos and correspondence dealing with billing questions and payoff amounts.

Retention: 3 years after lien paid in full
Authority: OAR 166-200-0135(11)
Confidential? Yes – Consult City Attorney's Office for assistance before releasing information
Vital Record? No
Record Copy? Yes

 

4501-02   Special Payment Plans/Deferral Payment Records 

Series documents special agreements between owners and the City to defer payments on assessments and is used both to defer assessments and to prevent foreclosure on delinquent accounts.  Records include signed agreement by property owner, account number, legal description, and details as to the method, manner and amount of payment.  Examples include state assisted senior deferral program and payment plans set up by account specialists.  Records may include supporting documentation such as income verification and yearly applications.

Retention: 3 years after final payment
Authority: OAR 166-200-0035(2); 166-200-0035(4)
Confidential? Yes – Consult City Attorney's Office for assistance before releasing information
Vital Record? No
Record Copy? Yes

 

4501-03   Billing Register     

Records are summary of bills printed and sent out weekly from the Lien Accounting System (LAS).  Record is a LAS computer report containing account number, project number, finance plan/option, due date, code remit status, total billed, principal interest, billing costs, penalties, past due and deferments.  Includes run date and mailing verification statement.

Retention: 3 years after final payment
Authority: OAR 166-200-0035(3)
Confidential? No
Vital Record? No
Record Copy? Yes

 

4501-04   Daily Receipt Batches       

Series is payment coupon as returned with payment and is used to document posted receipts to Lien Accounts for a particular day.  Records include copies of payoff statements, coupons, balance reports, and proof sheet to check posting.  Batch includes batch number, control total and number of items in a batch.

Retention: 3 years after annual audit report (CAFR)
Authority: OAR 166-200-0050(2); 166-200-0035(6)
Confidential? No
Vital Record? No
Record Copy? Yes

 

4501-05   Bankruptcy Records           

Series is informational records on personal and business bankruptcies.  Records are copies of notices sent by the Bankruptcy Courts.  City liens are not dischargeable under current bankruptcy laws.

Retention: 3 years from discharge of debt or 3 years from last action, whichever is shorter
Authority: OAR 166-200-0050(6)
Confidential? No
Vital Record? No
Record Copy? No – Record Copy maintained by City Attorney’s Office

 

4501-06   Lien Audit Records

Series is detailed working records used to support annual audit of lien activities.  Records include computer printouts, city fund account reconciliations, receipts, adjustments and summaries of assessment transactions.

Retention: 10 years
Authority: OAR 166-200-0010(10)
Confidential? No
Vital Record? No
Record Copy? Yes

 

4501-07   SAP Entries

Series is detailed adjustments to SAP to correspond and verify Lien Accounting System (LAS) adjustments balances.  Entries are generally at fund level.  Record is SAP printout and supporting documentation.  Examples include lien adjustments, liens receivables, receipt journal entries, payment redistribution, deferred payment distributions, bond note transactions and misc. entries.  Record may be a multi-fund entry.

Retention: 3 years
Authority: OAR 166-200-0050(26)
Confidential? No
Vital Record? No
Record Copy?  Yes

 

4501-08   Lien Adjustment Batches (LAS Entries)

Series is used to document adjustments made to account and explain why and what adjustments were made.  It is used to support future inquiries and audits to system.  Computer report shows records as entered into LAS.  Record includes account number, adjustment number, description, and type of adjustment.  Also includes supporting documentation as to why adjustments were made and may include canceled checks, screen prints, contracts, ordinances, correspondence, etc.  (LAS report 4530).

Retention: 3 years after final payment of lien
Authority: OAR 166-200-0035(3)
Confidential? No
Vital Record? No
Record Copy? Yes