2011 ORS § 310.147¹
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 the county on January 1 of that year.

(2) The assessor shall compute a tentative consolidated ad valorem property tax rate for each code area. The tentative consolidated ad valorem property tax rate for the code area shall be determined for each category under ORS 310.150 (Segregation into categories). The tentative consolidated ad valorem property tax rate for each category for the code area shall be the sum of the category rates determined under ORS 310.090 (Computation of rate for each item of tax) for each taxing district in the code area.

(3)(a) The assessor shall compute the consolidated category rate for each category under ORS 310.150 (Segregation into categories) using the ad valorem property taxes to be imposed on each property after adjustment under ORS 310.150 (Segregation into categories). In the case of the exempt bonded indebtedness category, the tentative consolidated category rate for the code area shall be the consolidated category rate for the code area.

(b) The total consolidated rate for the code area shall equal the sum of the consolidated rates for each category determined under paragraph (a) of this subsection after adjustment under ORS 310.150 (Segregation into categories).

(4) The assessor shall indicate on the assessment roll the code area number for each item of property assessed. In addition, the assessor shall compile in duplicate a list of all code areas and their numbers and identify for each area the names of each taxing district in the area, the rate, after adjustment under ORS 310.150 (Segregation into categories), for each item of the taxing district reported on the notice filed under ORS 310.060 (Notice certifying taxes), the total rate for each taxing district and by category as described in ORS 310.150 (Segregation into categories) and the total consolidated rate for the code area. The list shall constitute a part of the certificate prepared under ORS 311.105 (Certificate of taxes levied or imposed), to be delivered to the county clerk and to the tax collector. [Formerly 308.221; 2001 c.246 §9; 2001 c.553 §7; 2003 c.621 §104]