ORS 478.480¹
Formation of tax zones
  • basis for zones
  • public hearing

(1) A district board may divide its district into zones for the purpose of imposing and levying ad valorem taxes at different rates on the assessed value of all taxable property in each zone. The establishment of zones within a district under this section shall be based upon differences in the services provided by the district to the residents and their property in each zone.

(2) When a district board decides to divide the district into zones under subsection (1) of this section, it shall conduct a public hearing on the formation of the proposed zones. The hearing shall be held after notice to the public is published as provided in ORS 478.485 (Notice of public hearing). The notice shall set forth the date, hour and place of the hearing and the information required under ORS 478.485 (Notice of public hearing). The notice shall state that all interested persons may attend and shall be given a reasonable opportunity to be heard. [1983 c.569 §§2,3]

Chapter 478

Atty. Gen. Opinions

Propriety of office holding of a land owning nonresident elected director of a rural fire protec­tion district, (1975) Vol 37, p 873

Law Review Cita­tions

51 OLR 53 (1971)

1 Legislative Counsel Committee, CHAPTER 478—Rural Fire Protection Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors478.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 478, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano478.­html (2019) (last ac­cessed May 16, 2020).
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