Local option taxes for community colleges
- • maximum amount
A local option tax levied by a community college district or community college service district may not exceed the amount of reduction in ad valorem property taxes caused under ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates). [1997 c.541 §308b]
Note: 280.057 (Local option taxes for community colleges) was added to and made a part of 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
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