2007 ORS 452.160¹
Budget estimates
  • rate limitation
  • levy
  • deposit and disbursement
  • levy as supplement to levy under ORS 452.153

(1) In addition to or in lieu of the tax levy provided for by ORS 452.153 (Budget), the board of trustees of any district may, at the times and in the manner provided by law for public corporations, furnish to the county court and county accountant an estimate and statement, made pursuant to the budget laws of the state, of the amount of money necessary for all purposes required under ORS 452.020 (Formation of district) to 452.170 (Deposit and disbursement of moneys collected) during the next ensuing fiscal year. The county court may include the amount of the estimate so made, or any portion thereof, in the annual budget of the county. However, in no one year shall the amount be greater than enough to raise the amount determined by the board of trustees and approved by the county court and the health officers on the board. The amount budgeted, when added to any taxes levied under ORS 452.153 (Budget), shall not exceed two-tenths of one percent (0.002) of the real market value of all taxable property within the district, computed in accordance with ORS 308.207 (Computation of real market value for taxing or bonding limitations).

(2) The county court, thereafter at the time and in the manner of levying taxes for state and county purposes, may levy a tax on all the taxable property in the district sufficient to raise the amount of the estimate made by the board of trustees of the district.

(3) All taxes levied under this section shall be computed and entered on the assessment and tax rolls of the county and collected at the same time and in the same manner as state and county taxes. When collected, the taxes shall be paid into the county treasury for the use of the district. Such funds may be withdrawn only upon warrants issued by the proper authorities of the district. [Amended by 1959 c.600 §11; 1963 c.9 §28; 1965 c.609 §5; 1981 c.640 §12; 1983 c.310 §20; 1991 c.459 §408]

Atty. Gen. Opinions

Taxing authority of district, (1974) Vol 37, p 225

1 Legislative Counsel Committee, CHAPTER 452—Vector and Weed Control, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­452.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 452, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­452ano.­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.