2017 ORS 268.500¹
Levy, collection, enforcement of ad valorem taxes
  • limitation
  • classification of property

(1) A district may levy annually an ad valorem tax on all taxable property within its boundaries not to exceed in any one year one-half percent (0.005) of the real market value of all taxable property within the boundaries of such district, computed in accordance with ORS 308.207 (Computation of real market value for taxing or bonding limitations). The district may also annually assess, levy and collect a special tax upon all such property in an amount sufficient to pay the yearly interest on bonds previously 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 the interest and principal of bonds issued by the corporation, but the corporation may apply any funds it may have toward the payment of principal and interest of any such bonds.

(2) Such taxes shall be levied in each year and returned to the county officer whose duty it is to extend the tax levy by the time required by law for city taxes to be levied and returned. All taxes levied by the district shall become payable at the same time and be collected by the same officer who collects county taxes and 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. Property shall be subject to sale for nonpayment of taxes levied by the corporation in like manner and with like effect as in the case of county and state taxes.

(3) In taxation a district may classify property on the basis of services received from the district and prescribe different tax rates for the different classes of property. [1969 c.700 §17; 1987 c.816 §1; 1991 c.459 §369; 1993 c.18 §48; 1997 c.833 §25; 1999 c.21 §5]

Law Review Cita­tions

36 EL 187 (2006)

Chapter 268

Notes of Decisions

Limita­tion of chapter ap­pli­ca­bil­i­ty to statutorily defined area within boundaries of Clackamas, Multnomah and Washington counties and preclusion of forma­tion of addi­tional metropolitan service districts in state, did not create corpora­tion by special law in viola­tion of Const. Art. XI sec 2. Reilley v. Secretary of State, 288 Or 573, 607 P2d 162 (1980)

Atty. Gen. Opinions

Authority of district to borrow waste disposal planning funds from Environ­mental Quality Commission, (1972) Vol 35, p 1117; Motor Vehicle Emission Control Inspec­tion Program funding, (1974) Vol 37, p 130

Law Review Cita­tions

51 OLR 53 (1971); 93 OLR 455 (2014)

1 Legislative Counsel Committee, CHAPTER 268—Metropolitan Service Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors268.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 268, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano268.­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.