2007 ORS 523.410¹
Ad valorem taxation
  • special tax
  • collection
  • enforcement
  • boundary changes

(1) A district may assess, levy and collect taxes in an amount each year not to exceed one-fourth of one percent (0.0025) of the real market value of all taxable property within the limits of the district, computed in accordance with ORS 308.207 (Computation of real market value for taxing or bonding limitations). The proceeds of the tax shall be applied by it in carrying out the objects and purposes of ORS 523.030 (Formation of geothermal heating districts) to 523.050 (Water and real property transactions) and 523.420 (Disposal of taxes levied by invalid district) to 523.490 (Issuance of bonds) and for the purpose of financing the employees’ retirement system.

(2) A district may annually also assess, levy and collect a special tax upon all such property in an amount sufficient to pay the yearly interest on bonds theretofore issued by the district and then outstanding, together with any portion of the principal of such bonds maturing within the year. The special tax shall be applied only in payment of interest and principal of bonds issued by the district, but the district may apply any funds it may have toward payment of principal and interest of any such bonds.

(3) Taxes shall be levied in each year and returned to the county officer whose duty it is to extend the tax roll by the time required by law for city taxes to be levied and returned.

(4) Taxes levied by the district shall become payable at the same time and be collected by the same officer who collects county taxes, and the proceeds shall be turned over to the district according to law. The county officer whose duty it is to extend the county levy shall extend the levy of the district in the same manner as city taxes are extended.

(5) Property is subject to sale for nonpayment of taxes levied by the district in like manner and with like effect as in the case of county and state taxes.

(6) For purposes of ad valorem taxation, a boundary change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225 (Boundary change or proposed boundary change). [1975 c.782 §10; 1991 c.459 §421; 2001 c.215 §16; subsection (6) of 2001 Edition enacted as 2001 c.138 §40]

Chapter 523

Notes of Decisions

Under these sec­tions, in which state authorizes public ownership of geothermal resources, it is ques­tionable whether legislature intended thereby to create monopolistic control; nowhere is there any express authoriza­tion to exclude private competi­tion in geothermal market. Parks v. Watson, 716 F2d 646 (1983)

1 Legislative Counsel Committee, CHAPTER 523—Geothermal Heating Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­523.­html (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 523, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­523ano.­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.