2015 ORS 310.228¹
Determination of state replacement obligation

(1) Based on the constitutional reduction amounts computed under ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction), the Department of Revenue shall determine the statewide total amount of constitutionally required reduction certified under ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) (8), excluding statutory reduction amounts, for:

(a) School districts;

(b) Education service districts;

(c) Community college districts; and

(d) Community college service districts.

(2) Amounts appropriated to districts in the categories described in subsection (1) of this section for the fiscal year that equal the amounts determined under subsection (1) of this section shall constitute the state’s replacement obligation under section 11 (9), Article XI of the Oregon Constitution. [1997 c.541 §29a]

Notes of Decisions

Authority to assess at permanent rate is independent of any considera­tion of needs or resources of school district. Luedtke v. Estacada School District #108, 16 OTR 114 (2002)

Chapter 310

Law Review Cita­tions

5 EL 516 (1975)


1 Legislative Counsel Committee, CHAPTER 310—Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors310.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 310, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano310.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.