2017 ORS 308.151¹
Certain cities authorized to define “area” as city by ordinance or resolution
  • supermajority required
  • software costs withheld from property taxes

(1) This section applies to a city if the majority of the population of the city resides in a county with a population greater than 700,000.

(2)(a) For purposes of ORS 308.149 (Definitions for ORS 308.149 to 308.166), the governing body of a city may adopt an ordinance or resolution defining “area” to mean the city.

(b) An ordinance or resolution may be adopted under this section only after a public hearing and must be approved by a three-fifths majority of the members of the governing body of the city.

(3) A governing body that adopts an ordinance or resolution under this section must notify the county assessor on or before January 1 of the assessment year for which the city first intends the definition to apply.

(4) The governing body of a city may not adopt an ordinance or resolution under this section, or repeal such an ordinance or resolution, more often than once in five years.

(5)(a) The county assessor may withhold from property tax distributions made under ORS 311.395 (Periodic statements of tax collections) to cities located in the county amounts for the actual costs incurred by the county for software upgrades required because of the adoption by the cities of ordinances and resolutions under this section.

(b) Amounts withheld under this subsection:

(A) Shall be in proportion to the total property taxes imposed in the current tax year by cities adopting ordinances or resolutions under this section; and

(B) May not exceed $60,000 in total. [2017 c.414 §2]

Note: Section 5, chapter 414, Oregon Laws 2017, provides:

Sec. 5. (1) A definition of “area” adopted under section 2 of this 2017 Act [308.151 (Certain cities authorized to define “area” as city by ordinance or resolution)] may not be applied to any assessment year beginning before January 1, 2019.

(2) Notwithstanding subsection (1) of this section, a definition of “area” adopted under section 2 of this 2017 Act may be applied to assessment years beginning on or after January 1, 2018, with the written consent of the assessor of the county in which the city adopting the definition is located. [2017 c.414 §5]

Chapter 308

Notes of Decisions

Programs administered by Depart­ment of Revenue that allow preferential assess­ment for farm and forestland are not “programs affecting land use” and are not subject to require­ment of statewide goal and local comprehensive plan compliance under ORS 197.180 (State agency planning responsibilities). Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 308—Assessment of Property for Taxation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors308.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 308, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano308.­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.