Section 310.202 – Definitions for ORS 310.200 to 310.242.
As used in ORS 310.200 to 310.242: (1) “Local option taxes” means taxes described under section 11 (4) or (7)(c), Article XI of the Oregon Constitution, and does not include serial levies or continuing levies first imposed in the tax year beginning July 1, 1997, that merely replace serial or one-year levies imposed in the […]
Section 310.204 – “Hospital facility” defined.
In order to determine if ad valorem property taxes are used to support a hospital facility and therefore are subject to section 11 (6), Article XI of the Oregon Constitution, the term “hospital facility” means a facility with an organized medical staff, with permanent facilities that include inpatient beds, and with medical services, including physician […]
Section 310.140 – Legislative findings; definitions.
(1) The Legislative Assembly finds that Article XI, section 11b, of the Oregon Constitution, was drafted by citizens and placed before the voters of the State of Oregon by initiative petition. Article XI, section 11b, of the Oregon Constitution, uses terms that do not have established legal meanings and require definition by the Legislative Assembly. […]
Section 310.143 – Certification of taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity.
(1) Any tax on property that is imposed on property that is subject to ad valorem taxation by any unit of local government shall be certified to the assessor each year, as provided under ORS 310.060. Except as otherwise specifically provided by law, any tax, fee, charge or assessment that is not a tax on […]
Section 310.145 – Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits.
(1) Each unit of local government that imposes a tax, fee, charge or assessment may adopt an ordinance or resolution classifying all or any of the taxes, fees, charges and assessments it imposes as being in one or more of the following categories: (a) Taxes on property subject to the limits of section 11b, Article […]
Section 310.147 – Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll.
(1) Each year, the county assessor shall establish a system of code areas, identified by code numbers, which shall represent all of the various combinations of taxing districts, or tax zones of taxing districts in which district taxes differ, as of July 1 of that year in which a piece of property was located in […]
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 […]