Section 310.395
[1967 c.293 §2; 1971 c.646 §4; 1973 c.105 §1; 1977 c.730 §3; 1979 c.241 §28; 1981 c.391 §8; 1981 c.790 §1; 1983 c.514 §18; 1983 c.740 §89; 1983 s.s. c.5 §20; 1987 c.183 §3; 1993 c.18 §72; 1993 c.270 §51; 1995 c.333 §16; 1995 c.534 §8; 1997 c.541 §315; renumbered 280.075 in 1997]
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 […]
Section 310.208 – urban renewal certification.
(1) Notwithstanding ORS 457.440, for the tax year beginning July 1, 1997, an urban renewal agency shall certify to the assessor for each urban renewal plan the amount that would have been certified under ORS 457.440 (1995 Edition) and the other laws of this state applicable to the certification as set forth in Oregon Revised […]
Section 310.242 – compression of consolidated rates.
(1) For each property, the assessor shall adjust the pre-compression consolidated rates for each category determined under ORS 310.236 including any special levy under ORS 310.240 (5) (and as further modified by ORS 310.234) to be rates per $1,000 of real market value. (2) The assessor shall compare the pre-compression consolidated rates for each category […]
Section 310.210 – Measure 5 imposed tax estimate.
(1) After the assessor has received all certifications of levy under ORS 310.206 for the tax year beginning July 1, 1997, the assessor shall first calculate the Measure 5 imposed tax estimate under this section. (2) The assessor shall compute ad valorem property taxes on each property under the property tax laws of this state […]
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 […]