2013 ORS § 305.102¹
Local budget and property tax law
  • compliance with constitutional limit
  • rules

The Department of Revenue shall adopt rules that it considers necessary to carry out the provisions of chapter 459, Oregon Laws 1991, relating to Local Budget Law, appeals to boards of property tax appeals, administration of the property tax laws, imposition and collection of taxes on property or compliance by local taxing officials with the requirements of section 11b, Article XI of the Oregon Constitution. [1991 c.459 §35; 1995 c.650 §107; 1997 c.541 §§49,50]

Note: 305.102 (Local budget and property tax law) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Note: Legislative Counsel has substituted chapter 459, Oregon Laws 1991, for the words this Act in section 35, chapter 459, Oregon Laws 1991, compiled as 305.102 (Local budget and property tax law). Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication). These sections may be determined by referring to the 1991 Comparative Section Table located in Volume 20 of ORS.