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 […]
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 […]