Chapter 310 Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs

Property Tax Rates And Amounts

§ 310.010		Determination of amount of tax 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

(Procedure To Certify Taxes And Determine Tax Rates)

§ 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

Tax Limitations

(1990 Measure 5 Limits On Amount Of Tax)

§ 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

(Election Challenges)

§ 310.190		Effect of election challenge on tax
§ 310.193		Taxing district duty to notify assessor of challenge

(Calculation Of 1997 Measure 50 Permanent And Supplemental Statutory Rate Limits On Operating Taxes And 1997 1998 Tax Reductions)

§ 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

Tax Reduction Programs

(Generally)

§ 310.585		Distribution of certain property tax relief moneys to counties
§ 310.595		Determination of apportionment to counties

(Manufactured Structures)

Manufactured structures eligible as homesteads under tax laws of state

(Floating Homes)

Floating home eligible as homestead

(Elderly Rental Assistance)

§ 310.630		Definitions for ORS 310.630 to 310.706
§ 310.635		Eligibility
§ 310.651		Definitions for household asset limitation on eligibility
§ 310.652		Limitation on eligibility for refund based on household assets
§ 310.657		Submission of claim
§ 310.690		Forms
§ 310.692		Suspense account
§ 310.695		Construction

(Property Tax Work Off Programs)

Property tax work-off programs