Rate adjustments to reflect nontimber offsets
- • no effect on permanent or statutory rate limits
(1) If a taxing district lying in two or more counties is entitled to offsets which have been provided by statute, the rates determined under ORS 310.090 (Computation of rate for each item of tax) shall be further adjusted to reflect the offsets.
(2) Adjustments under this section shall be made to ensure that the rate of taxation is uniform throughout the taxing district.
(3) Adjustments made under this section shall not affect the permanent rate limit determined for purposes of section 11 (3), Article XI of the Oregon Constitution, or the statutory rate limit determined in ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) (4)(b) or 310.237 (Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years), if applicable. [1971 c.720 §1; 1977 c.892 §37; 1979 c.438 §4; 1993 c.801 §37; 1997 c.541 §251; 1999 c.186 §6]
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.