ORS 476.340¹
Establishment of rural fire protection districts in zone 2
  • exemption from taxation of property included in district

Nothing contained in the provisions of ORS 476.310 (Zoning and rezoning of certain lands) to 476.330 (Prevention and control of fires in zone 2) shall be construed to prohibit the establishment of rural fire protection districts as provided by law within the boundaries of zone 2 as the same may be established in any county. In event of the organization of a rural fire protection district comprising lands in zone 2, property included within such fire protection district shall not thereafter be taxed or assessed under the provisions of ORS 476.320 (Determination of form of fire protection for lands in zone 1) or 476.330 (Prevention and control of fires in zone 2). [Amended by 1955 c.262 §2; 1963 c.222 §2]

1 Legislative Counsel Committee, CHAPTER 476—State Fire Marshal; Protection From Fire Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors476.­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.
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