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 […]
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 310.228 – 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 […]