Section 310.244 – Adjustment of city’s post-compression tax rate under certain circumstances.
(1) This section applies to a city with a Measure 5 tax estimate that was reduced by compression. (2) Notwithstanding ORS 310.200 to 310.242, the combination of the constitutional and the statutory reductions determined under ORS 310.222 shall not cause a city’s Measure 50 post-reduction taxes prior to additions made in ORS 310.236 (2)(a) and […]
Section 310.212 – Measure 47 comparison taxes.
(1) The assessor shall determine Measure 47 comparison taxes for each property under this section. (2)(a) The assessor shall subtract the following taxes from the ad valorem property taxes imposed on each property for the tax year beginning July 1, 1995: (A) Taxes imposed to pay principal and interest on exempt bonded indebtedness; (B) Urban […]
Section 310.246 – Adjustment of permanent rate limit to correct mistakes by June 30, 1998.
(1) The Department of Revenue may adjust the permanent rate limits for operating taxes established under ORS 310.200 to 310.242 to correct for mistakes. All adjustments by the department must be made by June 30, 1998. (2) No change to the assessment and tax roll shall be made as the result of an adjustment under […]
Section 310.214 – Measure 47 comparison tax adjustments for certain nonschool taxing districts.
(1) This section applies to a taxing district if: (a) The district is not a school district, education service district, community college district or community college service district; (b) The additions to value in the district under ORS 310.212 (5) exceed 10 percent of the Measure 5 value for the district (before the addition of […]
Section 310.216 – Pre-reduction Measure 50 taxes.
(1) The assessor shall determine pre-reduction Measure 50 taxes under this section. (2) For each taxing district in the county, the assessor shall subtract from the taxing district’s Measure 5 imposed tax estimate all of the following: (a) The total amount imposed to pay principal and interest on exempt bonded indebtedness; (b) The amount certified […]
Section 310.218 – Preliminary reduction percentages.
(1) The assessor shall compare the pre-reduction Measure 50 tax for the district with the Measure 47 comparison tax for the district, and determine the percentage by which the Measure 47 comparison tax is less than the pre-reduction Measure 50 tax for the district. (2) The percentage determined under this section shall be the preliminary […]
Section 310.220 – Assessor certification to Department of Revenue; contents.
The assessor shall certify to the Department of Revenue for each taxing district and code area in the county: (1) A preliminary reduction percentage determined under ORS 310.218; (2) The pre-reduction Measure 50 tax applicable to the district, as determined under ORS 310.216; (3) The Measure 47 comparison tax applicable to the district, as determined […]
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 310.165 – Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption.
(1) For any unit of property partially exempt from tax under ORS 307.250, 307.370 or 308.459 or any other law, the assessor shall determine the maximum amount of taxes on property to be imposed on such unit of property under ORS 310.150, by using the lesser of the real market value or the taxable value […]
Section 310.170 – Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits.
If any taxing district certifies for levy or imposition under ORS 310.060 more than one tax subject to the limits of section 11b, Article XI of the Oregon Constitution, and receives distributions from the unsegregated tax collections account in an amount that is less than the total amount of taxes so certified, the taxing district […]