2015 ORS 310.234¹
Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets

If the taxing district is a district other than a school district, education service district, community college district or community college service district and is a district for which the assessor is directed to offset timber harvest privilege tax revenues against the district’s ad valorem property taxes under ORS 321.312 or 321.515 (1997 Edition), the operating tax rate calculated under ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) (3), (4) or (5), whichever is applicable, shall be further adjusted to reflect the amount of the offset. Except as provided in this section, the adjusted rate shall not be used for any purpose under ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) other than determination of the district’s ad valorem property taxes for the tax year beginning July 1, 1997. [1997 c.541 §32a; 1999 c.1078 §71]

Note: 321.312 was repealed by section 26, chapter 621, Oregon Laws 2003. The text of 310.234 (Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets) was not amended by enactment of the Legislative Assembly to reflect the repeal. Editorial adjustment of 310.234 (Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets) for the repeal of 321.312 has not been made.

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.