Determination of apportionment to counties
To carry out the legislative intent of those statutes contained in Oregon Revised Statutes requiring the county assessor, county treasurer or county tax collector to distribute moneys in the proportion that the rate percent of levy for each taxing unit bears to the total rate percent of levy of all units as shown on the tax roll for the fiscal year, the rates to be used for such apportionment shall be those specified in ORS 310.090 (Computation of rate for each item of tax) which are the computed rates necessary to raise the amounts required by ORS 311.105 (Certificate of taxes levied or imposed) (1)(c) for each district shown in the certificate filed with the tax collector under ORS 311.115 (Delivery of assessment roll to tax collector) for such year. [1969 c.595 §3; 1997 c.541 §316]
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