ORS 310.206
1997-1998 tax certification notice


(1)

Notwithstanding ORS 310.060 (Notice certifying taxes), for the tax year beginning July 1, 1997, the notice required under ORS 310.060 (Notice certifying taxes) 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 levy made by it and any other taxes on property imposed by it on property subject to ad valorem property taxation that is required or authorized to be placed on the assessment and tax roll for the current fiscal year. The notice shall be accompanied by a copy of a lawfully adopted ordinance or resolution that categorizes the tax, fee, charge, assessment or toll as subject to or not subject to the limits of section 11b, Article XI of the Oregon Constitution, identified by the categories set forth in ORS 310.150 (Segregation into categories).

(3)

For any ad valorem property taxes levied by the taxing district, the notice shall state as a separate item:

(a)

The total amount of money, prior to reduction under section 11 (3), Article XI of the Oregon Constitution, that the taxing district would have been entitled to levy under the property tax laws of this state as described in ORS 310.210 (Measure 5 imposed tax estimate) (2);

(b)

If the taxing district is a taxing district other than a city, county or school district:

(A)

The amount of the levy that is used to support a hospital facility; and

(B)

The amount of any levy certified in the tax year beginning July 1, 1995, that was used to support a hospital facility;

(c)

The amount of any levy of ad valorem property taxes that is not subject to constitutional reduction because the levy is described in section 11 (7)(a), Article XI of the Oregon Constitution;

(d)

The amount of any serial or one-year levy that replaces an existing serial or one-year levy approved by a majority of the voters voting on the question in an election held on or after December 5, 1996, and first imposed for a tax year beginning on July 1, 1997, if the rate or the amount of the levy is not greater than the rate or amount of the levy replaced;

(e)

The total rate or amount of the taxing district’s local option tax that is imposed pursuant to ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) or that is treated as a local option tax under section 11 (7)(c), Article XI of the Oregon Constitution, and the date the local option tax was approved by voters;

(f)

The amount levied for the payment of exempt bonded indebtedness or interest thereon that is not subject to limitation under section 11 (11) or section 11b, Article XI of the Oregon Constitution;

(g)

The amount levied to pay qualified taxing district obligations, identifying the extent to which the amount levied is to be used to repay:

(A)

Principal and interest for any bond issued before December 5, 1996, and secured by a pledge or explicit commitment of ad valorem property taxes or a covenant to levy or collect ad valorem property taxes;

(B)

Principal and interest for any other formal, written borrowing of moneys executed before December 5, 1996, for which ad valorem property tax revenues have been pledged or explicitly committed, or that are secured by a covenant to levy or collect ad valorem property taxes;

(C)

Principal and interest for any bond issued to refund an obligation described in subparagraph (A) or (B) of this paragraph; or

(D)

Local government pension and disability plan obligations that commit ad valorem property taxes and the ad valorem property taxes imposed to fulfill those obligations; and

(h)

For any levy certified under paragraph (g) of this subsection, the amount levied to pay the same qualified obligation (or a predecessor obligation that has been refunded by the current qualified obligation) in the tax year beginning July 1, 1995.

(4)

Intentionally left blank —Ed.

(a)

If the taxing district chooses not to levy the entire amount that the taxing district would have been entitled to levy under subsection (3)(a) of this section, the taxing district shall state the amount as prescribed in subsection (3)(a) of this section under the heading “For Permanent Rate Limit Determination Only.”

(b)

The taxing district shall then state the lesser amount that the district has determined as the maximum amount to be raised for operating tax purposes for the tax year beginning July 1, 1997, under the heading “1997-1998 Operating Tax Amount.”

(5)

Intentionally left blank —Ed.

(a)

The notice shall also list each rate or amount subject to the limits of section 11b, Article XI of the Oregon Constitution, identified by the categories set forth in ORS 310.150 (Segregation into categories).

(b)

If an item as described in subsection (3) of this section is allocable to more than one category under ORS 310.150 (Segregation into categories), then notwithstanding subsection (3) of this section, the notice shall list as a separate item each portion that is allocable to a category.

(6)

The notice and the taxing district filing the notice shall comply with ORS 310.060 (Notice certifying taxes) (3). [1997 c.541 §22]

Source: Section 310.206 — 1997-1998 tax certification notice, https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html.

310.010
Determination of amount of money for county and other purposes
310.020
Levy of tax to defray county expenses
310.030
Levy of taxes required or permitted by law
310.040
Reducing levy where necessity for budget item eliminated
310.055
Operating taxes
310.060
Notice certifying taxes
310.061
Assessor to determine and report maximum school district operating tax when district certifies lesser rate
310.065
Procedure where notice not given
310.070
Procedure when taxes exceed limitations or are incorrectly categorized
310.090
Computation of rate for each item of tax
310.100
Taxes to apply to property shown by assessment roll
310.105
Rate adjustments to reflect nontimber offsets
310.110
Apportionment of taxes where taxing district lies in two or more counties
310.140
Legislative findings
310.143
Certification of taxes on taxable property subject to 1990 Measure 5 limits
310.145
Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits
310.147
Code area system
310.150
Segregation into categories
310.153
Total amount to be raised for each taxing district and item
310.155
Public school system limit
310.156
Certain community college library limits
310.160
Unit of property
310.165
Partially exempt or specially assessed property
310.170
Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits
310.190
Effect of election challenge on tax
310.193
Taxing district duty to notify assessor of challenge
310.200
Purpose
310.202
Definitions for ORS 310.200 to 310.242
310.204
“Hospital facility” defined
310.206
1997-1998 tax certification notice
310.208
1997-1998 urban renewal certification
310.210
Measure 5 imposed tax estimate
310.212
Measure 47 comparison taxes
310.214
Measure 47 comparison tax adjustments for certain nonschool taxing districts
310.216
Pre-reduction Measure 50 taxes
310.218
Preliminary reduction percentages
310.220
Assessor certification to Department of Revenue
310.222
Computation of 1997 Measure 50 reduction and supplemental statutory reduction
310.228
Determination of state replacement obligation
310.230
Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value
310.232
Subtraction of urban renewal increment from assessed value
310.234
Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets
310.236
Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998
310.237
Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years
310.238
Rate conversion
310.240
Calculation of taxes imposed on urban renewal increment for 1997-1998
310.242
1997-1998 compression of consolidated rates
310.244
Adjustment of city’s post-compression tax rate under certain circumstances
310.246
Adjustment of permanent rate limit to correct mistakes by June 30, 1998
310.585
Distribution of certain property tax relief moneys to counties
310.595
Determination of apportionment to counties
310.622
Manufactured structures eligible as homesteads under tax laws of state
310.623
Floating home eligible as homestead
310.800
Property tax work-off programs
Green check means up to date. Up to date