ORS 330.003¹
"Merger" and "school district" defined

For purposes of this chapter:

(1)(a) "Merger" includes any alteration, annexation, merger, consolidation, lengthening the course of study or other change under ORS 330.090 (Mergers) to 330.107 (Time for boundary board action), 334.710 (Petition) to 334.770 (Power of new board generally) and 335.490 (Extension of union high school course of study) to 335.505 (Transformation of union high school district into common school district).

(b) "Merger" includes only those proceedings in which the entire territory of an involved school district is merged. The permanent rate limit for operating taxes for a school district after merger shall be the rate that would produce the same operating tax revenue as the school districts prior to merger would have cumulatively produced in the year of merger if the merger, not taking into account any applicable statutory rate limit, had not occurred.

(2) "School district" means a taxing district providing public elementary or secondary education, or any combination thereof, within this state, and specifically includes a component school district of an education service district that levies taxes for its component school districts and the education service district itself. "School district" does not include any other education service district. [1989 c.629 §1; 1993 c.18 §89; 1993 c.270 §67; 1993 c.784 §21; 1995 c.611 §1; 1997 c.541 §371; 2001 c.695 §36; 2003 c.226 §§10,11]

Atty. Gen. Opinions

Tax base and territory of reorganized Educa­tion Service Districts, (1994) Vol 47, p 58

1 Legislative Counsel Committee, CHAPTER 330—Boundary Changes; Mergers, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors330.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 330, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­330ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
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. Currency Information