Establishment of zones within special road district
The district board of a special road district located in a county of between 3,000 and 3,500 square miles and with a population of between 100,000 and 200,000 may seek elector approval to divide the district into zones for the purpose of imposing and levying property taxes at a different rate and amount on the assessed value of all taxable property in each zone. The establishment of zones within a district under ORS 371.353 (Establishment of zones within special road district) to 371.357 (Ad valorem property taxation) must be based upon and reflect qualitative differences in the services provided by the district to the residents and their property in each zone. [2001 c.553 §2]
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