ORS 310.150
Segregation into categories

  • category limits
  • determination whether amount of taxes on property is within limits
  • method of reducing taxes to meet limits

(1)

The three categories within which ad valorem property tax items are to be categorized in the notice to be filed under ORS 310.060 (Notice certifying taxes) and for which category rates of ad valorem property taxes are to be computed under ORS 310.090 (Computation of rate for each item of tax) and tentative consolidated category rates are to be computed for each code area under ORS 310.147 (Code area system) are as follows:

(a)

Taxes levied or imposed for the purpose of funding exempt bonded indebtedness.

(b)

Taxes levied or imposed for the purpose of funding the public school system and that are not described in paragraph (a) of this subsection.

(c)

Taxes levied or imposed for the purpose of funding government operations other than public school system operations and that are not described in paragraph (a) of this subsection.

(2)

After computation of the tentative ad valorem property tax consolidated rate for each category under ORS 310.147 (Code area system), and after calculation of the amount of ad valorem property taxes to be imposed on properties in the county, but before extending any taxes on the assessment and tax roll, the assessor shall determine whether the total amount of taxes on property to be imposed on each property in the code area in each category is within the limits described in subsection (3) of this section.

(3)

Intentionally left blank —Ed.

(a)

The assessor shall determine whether the ad valorem property taxes to be imposed on any property exceed the limits described in this subsection in order to ensure, as guaranteed in section 11 (11) and 11b, Article XI of the Oregon Constitution, that taxes imposed in each geographic area taxed by the same local taxing districts do not exceed $5 (public school system) and $10 (other government) per $1,000 of real market value.

(b)

For the category of taxes imposed for the purpose of funding the public school system that are not for the purpose of paying principal and interest on exempt bonded indebtedness, if the tentative consolidated ad valorem property tax rate determined under subsection (2) of this section exceeds $5 per $1,000 of real market value, the consolidated rate shall be adjusted as provided in this section so that the consolidated rate for the public school system category equals $5 per $1,000 of real market value.

(c)

For the category of taxes imposed for the purpose of funding government operations other than the public school system and that are not for the purpose of paying principal and interest on exempt bonded indebtedness, if the tentative consolidated ad valorem property tax rate exceeds $10 per $1,000 of real market value, the consolidated rate shall be adjusted as provided in this section so that the consolidated rate for the other government category equals $10 per $1,000 of real market value.

(d)

For the category of taxes imposed for the purpose of paying principal and interest on exempt bonded indebtedness, the tentative consolidated rate determined under subsection (2) of this section shall be the consolidated rate for the exempt bonded indebtedness category.

(4)

If the taxes on property in either category to be imposed on any property in the code area exceed the limit established for that category in subsection (3) of this section, the assessor shall reduce the taxes by applying a reduction ratio.

(5)

Intentionally left blank —Ed.

(a)

If local option taxes described under ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) have been adopted by one or more taxing districts in the code area, the reduction ratio shall be calculated under this subsection and applied only to the local option taxes imposed on the property for which the taxes are being determined.

(b)

Local option taxes subject to compression under this subsection include urban renewal division of tax revenue that is derived from the division of local option tax authority.

(c)

The numerator of the reduction ratio shall be the amount obtained (but not less than zero) by subtracting the tentative consolidated category rate of ad valorem property taxes that are not local option taxes from the maximum rate of ad valorem property taxes for the category described in subsection (3) of this section.

(d)

The denominator for the ratio shall be the total rate of all local option taxes for the category.

(e)

The assessor shall multiply the reduction ratio determined under this subsection by each local option tax amount to which the property is subject in the category.

(f)

So reduced, the assessor shall again determine if the total taxes for the category to be imposed on the property exceed the limits described in subsection (3) of this section. If the reduced taxes for the category do not exceed the category limit, such taxes shall be the taxes used to compute the consolidated rate for the code area in which the property is located. If the reduced taxes for the category still exceed the category limit after all local option taxes have been eliminated, the taxes in the category shall be subject to further reduction under subsection (6) of this section.

(6)

Intentionally left blank —Ed.

(a)

If the property is not subject to local option taxes or if all local option taxes have been eliminated as a result of the application of the reduction ratio calculated under subsection (5) of this section, and the tentative consolidated rate determined under ORS 310.147 (Code area system) for the category exceeds the maximum rate of ad valorem property taxes for the category described in subsection (3) of this section, the reduction ratio shall be determined under this subsection.

(b)

The numerator of the reduction ratio shall be the maximum rate permitted for the category described in subsection (3) of this section.

(c)

The denominator of the reduction ratio shall be the tentative consolidated category rate under ORS 310.147 (Code area system) (or the category rate applicable to the property after the reduction under subsection (5) of this section, if applicable).

(d)

The assessor shall multiply the reduction ratio determined under this subsection by the amount of each taxing district item of ad valorem property tax that is a component of the tentative consolidated category rate for the code area in which the property is located.

(7)

In determining whether the taxes described in subsection (1)(c) of this section exceed the limitation under subsection (3)(c) of this section, all moneys raised through the urban renewal special levy described in ORS 457.435 (Property tax collection methods for existing plans) and all moneys raised through the urban renewal division of tax, including amounts derived from exempt bonded indebtedness authority and local option tax authority, must be categorized as subject to the limitation described in subsection (3)(c) of this section. [1991 c.459 §213; 1997 c.541 §260; 2003 c.198 §1]

Source: Section 310.150 — Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits, https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html.

Notes of Decisions

Using certification by taxing district of tax on frozen base to determine appropriate category for tax that district imposes on urban renewal increment of property violates section 11, Article XI of Oregon Constitution. Shilo Inn v. Multnomah County, 333 Or 101, 36 P3d 954 (2001), modified 334 Or 11, 45 P3d 107 (2002)

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