Ad valorem tax
- • budget
- • collection
(1) When authorized to become a taxing district by the eligible electors of the district as provided in ORS 568.807 (Electors authorizing taxation), a district may assess, levy and collect an ad valorem tax each year on all taxable property within the limits of the district. The proceeds of the tax shall be applied in carrying out the purposes of ORS 568.210 (Definitions for ORS 568.210 to 568.808 and 568.900 to 568.933) to 568.808 (Taxing district to file legal description and map) and 568.900 (Definitions for ORS 568.900 to 568.933) to 568.933 (Civil penalties).
(2) In any year in which the ad valorem tax provided for in subsection (1) of this section is levied, the directors of the district shall prepare a budget in the form, manner and time prescribed in ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) (the Local Budget Law), and in accordance therewith shall fix the amount of money to be raised by taxation for the district.
(3) Any taxes levied in any year shall be returned to the county officer, whose duty it is to extend the tax roll in the manner provided in ORS 310.060 (Notice certifying taxes).
(4) All taxes levied by a district shall become payable at the same time and be collected by the same officer who collects county taxes, and shall be turned over to the district according to law. The county officer whose duty it is to extend the county levy shall extend the levy of the district in the same manner as city taxes are extended.
(5) Property shall be subject to sale for nonpayment of taxes levied by a district in like manner and with like effect as in the case of county and state taxes. [1981 c.918 §2; 1991 c.459 §446; 2017 c.26 §11]
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.