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 310.150 – Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits.
(1) The three categories within which ad valorem property tax items are to be categorized in the notice to be filed under ORS 310.060 and for which category rates of ad valorem property taxes are to be computed under ORS 310.090 and tentative consolidated category rates are to be computed for each code area under […]
Section 310.153 – Total amount to be raised for each taxing district and item; basis for assessor’s certificate.
(1) The assessor shall determine the total amount to be raised for each taxing district in the code area and, for the total amount for each taxing district, the amount for each item that is listed in the taxing district’s notice filed under ORS 310.060. (2) The amounts determined under this section shall serve as […]
Section 310.155 – Public school system limit; definitions.
(1) For purposes of ORS 310.150, taxes are levied or imposed to fund the public school system if the taxes will be used exclusively for educational services, including support services, provided by any unit of government, at any level from prekindergarten through post-graduate training. (2) As used in this section: (a)(A) “Educational services” includes: (i) […]
Section 310.156 – Certain community college library limits.
(1) Notwithstanding ORS 310.155 and for purposes of ORS 310.150, taxes levied or imposed by a community college district to provide a public library system established prior to September 9, 1995, shall be considered to be levied or imposed for the purpose of funding government operations other than the public school system. (2) As used […]
Section 310.160 – Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits.
(1) For purposes of determining whether the taxes on property to be imposed on any property exceed the limits imposed by section 11b, Article XI of the Oregon Constitution, the unit of property to be considered shall consist of all contiguous property within a single code area in the county under common ownership that is […]
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 […]
Section 310.190 – Effect of election challenge on tax; resolution of challenge.
(1) If a challenge has been filed under ORS 258.016 (7), any tax that was authorized by the election shall not be extended on the assessment and tax roll until the challenge has been resolved. (2) If a challenge is resolved so that the contested election is determined to be valid and all appeals of […]
Section 310.193 – Taxing district duty to notify assessor of challenge.
A taxing district that has received notice of a challenge to one of the district’s elections under ORS 258.016 shall notify the assessor of the filing of the challenge and of the resolution of the challenge. [1997 c.541 §319]