2017 ORS 403.527¹
Levy of taxes

(1) At the time of formation or, after formation, through determination of the district board of a radio and data district, the district may establish a permanent rate limitation on ad valorem property taxes as prescribed in ORS 280.070 (Manner of holding elections for local option tax or permanent rate limit).

(2) A district board may elect to impose a local option tax under ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) in lieu of a permanent rate limitation.

(3) Upon receiving authority from district electors to levy ad valorem property taxes, the district board shall for each fiscal year determine and establish the rate or amount of ad valorem property taxes to be levied by the district within any applicable tax limitation. [2009 c.584 §12]

1 Legislative Counsel Committee, CHAPTER 403—Emergency Telecommunications System, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors403.­html (2017) (last ac­cessed Mar. 30, 2018).
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.