2011 ORS § 310.214¹
Measure 47 comparison tax adjustments for certain nonschool taxing districts
(1) This section applies to a taxing district if:
(a) The district is not a school district, education service district, community college district or community college service district;
(b) The additions to value in the district under ORS 310.212 (Measure 47 comparison taxes) (5) exceed 10 percent of the Measure 5 value for the district (before the addition of any value described in ORS 310.212 (Measure 47 comparison taxes) (5)); and
(c) There has been no voter approval of a new tax base under section 11, Article XI of the Oregon Constitution (1995 Edition), or other tax levy that would first take effect in a tax year beginning July 1 of 1995, 1996 or 1997 (other than the approval of taxes to pay bonded indebtedness).
(2) Notwithstanding ORS 310.212 (Measure 47 comparison taxes), the Measure 47 comparison taxes of a taxing district described in subsection (1) of this section shall be increased by reducing the preliminary reduction percentage in ORS 310.218 (Preliminary reduction percentages) by each percentage point, or fraction thereof, that the additions to value in the district identified in subsection (1)(b) of this section exceed 10 percent. [1997 c.541 §25a]