ORS 371.357¹
Ad valorem property taxation
  • operating tax rate limits

(1) If a special road district is divided into tax zones under ORS 371.353 (Establishment of zones within special road district) to 371.357 (Ad valorem property taxation), the district board shall determine, make and declare each item of ad valorem property tax, as set forth in ORS 310.060 (Notice certifying taxes) (2), for each zone when the district board adopts its budget for any fiscal year.

(2) The operating tax rate for each tax zone of the district may not exceed the lesser of the statutory or permanent rate limit for operating taxes of the district established under ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) or section 11 (3), Article XI of the Oregon Constitution. [2001 c.553 §5]

1 Legislative Counsel Committee, CHAPTER 371—Road Districts and Road Assessment Plans, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors371.­html (2019) (last ac­cessed May 16, 2020).
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
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. Currency Information