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
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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
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(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
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