2017 ORS 198.882¹
Tax relief to withdrawn area
  • conditions for relief
  • ultimate liability

(1) The governing body of a district shall relieve an area withdrawn from the district from taxation for its proportionate share of outstanding bonded or other indebtedness if:

(a) No district services have been provided to the withdrawn area; and

(b) The area withdrawn does not exceed five percent of the equalized assessed valuation of the taxable property within the entire district prior to the withdrawal, as certified to the county assessor in the tax year of the withdrawal.

(2) Notwithstanding subsection (1) of this section, if the total unlimited taxing power of the district over the area not withdrawn from the district does not wholly satisfy the bonded or other indebtedness incurred prior to the withdrawal, the withdrawn territory shall be taxed in an amount sufficient to satisfy its proportionate share of that indebtedness. [1977 c.663 §3]

Note: 198.882 (Tax relief to withdrawn area) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 198 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Atty. Gen. Opinions

Disposi­tion of district prop­erty upon dissolu­tion, (1972) Vol 35, p 1059; dissolu­tion of insolvent district, (1972) Vol 35, p 1117

Chapter 198

Atty. Gen. Opinions

When rural fire protec­tion district may levy taxes on prop­erty within a forest protec­tion district, (1972) Vol 36, p 71

1 Legislative Counsel Committee, CHAPTER 198—Special Districts Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors198.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 198, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano198.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.