Section 310.100 – Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property.
Each ad valorem property tax of a taxing district shall apply to all the taxable property of the district, or to all the taxable property in a tax zone of a district that has established two or more tax zones within the district, as shown by the assessment roll last compiled by the assessor. The […]
Section 310.105 – Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits.
(1) If a taxing district lying in two or more counties is entitled to offsets which have been provided by statute, the rates determined under ORS 310.090 shall be further adjusted to reflect the offsets. (2) Adjustments under this section shall be made to ensure that the rate of taxation is uniform throughout the taxing […]
Section 310.110 – Apportionment of taxes where taxing district lies in two or more counties; estimates.
(1) If a taxing district lies in two or more counties, and the district certifies an item of ad valorem property tax as an amount in the notice required under ORS 310.060, the amount certified by the district shall be apportioned on the basis of the assessed value used to compute the tax rate for […]
Section 310.135
[1979 c.241 §53; renumbered 310.404 in 1991]
Section 310.010 – Determination of amount of money for county and other purposes.
The county court or board of county commissioners of each county shall, in July of each year, estimate and determine the amount of money to be raised for county purposes for the current fiscal year, and also the several amounts to be raised in the county for other purposes, as required or authorized by law. […]
Section 310.020 – Levy of tax to defray county expenses.
The county court or board of county commissioners for each county in the state shall, in July of each year, levy a tax upon all taxable property in the county sufficient in amount to defray the expenses of the county for the current fiscal year.
Section 310.030 – Levy of taxes required or permitted by law.
The county court or board of county commissioners shall, in July of each year, levy all taxes which by law it is required to levy, and any other taxes which it may determine to levy and by law it is permitted to levy.
Section 310.040 – Reducing levy where necessity for budget item eliminated.
If after a tax levy has been made by any county court or board of county commissioners and before the extension of the levy upon the tax rolls, the necessity for any item contained in the budget upon which the levy is based is eliminated by act of the Legislative Assembly, the county court or […]
Section 310.055 – Operating taxes.
(1) As used in the property tax laws of this state, “operating taxes” means ad valorem property taxes that are subject to a permanent rate limit under section 11, Article XI of the Oregon Constitution, or statutory rate limit under ORS 310.236 (4) or 310.237, if applicable. (2) For the tax year beginning July 1, […]
Section 310.060 – Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification.
(1) Not later than July 15 of each year, a city, school district or other public corporation authorized to levy or impose a tax on property shall file a written notice certifying the ad valorem property tax rate or the estimated amount of ad valorem property taxes to be imposed by the taxing district and […]