Section 310.222 – Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor.
(1) Upon receipt of all certifications made under ORS 310.220, the Department of Revenue shall compute: (a) A statewide constitutional reduction percentage for pre-reduction Measure 50 taxes so as to achieve a statewide average reduction in Measure 50 taxes of 17 percent; and (b) A supplemental statutory reduction percentage so as to achieve a statewide […]
Section 310.228 – Determination of state replacement obligation.
(1) Based on the constitutional reduction amounts computed under ORS 310.222, the Department of Revenue shall determine the statewide total amount of constitutionally required reduction certified under ORS 310.222 (8), excluding statutory reduction amounts, for: (a) School districts; (b) Education service districts; (c) Community college districts; and (d) Community college service districts. (2) Amounts appropriated […]
Section 310.230 – Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value.
(1) If the total statewide amount of additions of value certified to the Department of Revenue under ORS 310.220 (4) exceeds four percent of the assessed value of taxable property in this state for the tax year beginning July 1, 1997 (not taking into account the additions of value certified under ORS 310.220), the department […]
Section 310.232 – Subtraction of urban renewal increment from assessed value.
The assessed value of taxable property of a taxing district shall be further adjusted by the assessor for purposes of determining the district’s amount of taxes before compression under ORS 310.242 by subtracting any assessed value in the district attributable to an urban renewal increment in the district. [1997 c.541 §31]
Section 310.234 – Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets.
If the taxing district is a district other than a school district, education service district, community college district or community college service district and is a district for which the assessor is directed to offset timber harvest privilege tax revenues against the district’s ad valorem property taxes under ORS 321.312 or 321.515 (1997 Edition), the […]
Section 310.236 – Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998; 1997-1998 pre-compression consolidated rates for code areas and categories.
(1) Upon receipt of the reduction percentages for each district, the assessor shall determine the district’s post-reduction Measure 50 taxes for the tax year beginning July 1, 1997, under this section. (2) The assessor shall multiply the certified constitutional reduction percentage by the pre-reduction Measure 50 tax amount determined under ORS 310.216 and then add […]
Section 310.237 – Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years.
(1) This section applies to a taxing district that is located in a county in which: (a) For the tax year beginning July 1, 1996, a taxing district imposed one or more serial or one-year levies that expired before the tax year beginning July 1, 1997; (b) Between December 5, 1996, and July 1, 1997, […]
Section 310.238 – Rate conversion; Measure 5 assessed value rate.
(1) In order to ensure that the consolidated rates for each code area do not exceed the $5 per $1,000 of real market value limit for the public school system and $10 per $1,000 of real market value limit for other government operations that is guaranteed in section 11 (11) and 11b, Article XI of […]
Section 310.206 – tax certification notice.
(1) Notwithstanding ORS 310.060, for the tax year beginning July 1, 1997, the notice required under ORS 310.060 shall be as provided in this section. (2) Every city, school district or other public corporation authorized to levy or impose a tax on property shall file a notice in writing of the ad valorem property tax […]
Section 310.240 – Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies.
(1) In the case of a code area in which urban renewal taxes are to be imposed for the tax year beginning July 1, 1997, the assessor shall determine the rate of taxes to be imposed on the urban renewal increment under this section. (2) The assessor shall use the lesser of the total consolidated […]