Chapter 310 Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs

Property Tax Rates and Amounts

§ 310.010 Determination of amount of money for county and other purposes
§ 310.020 Levy of tax to defray county expenses
§ 310.030 Levy of taxes required or permitted by law
§ 310.040 Reducing levy where necessity for budget item eliminated

Procedure to Certify Taxes and Determine Tax Rates

§ 310.055 Operating taxes
§ 310.060 Notice certifying taxes
§ 310.061 Assessor to determine and report maximum school district operating tax when district certifies lesser rate
§ 310.065 Procedure where notice not given
§ 310.070 Procedure when taxes exceed limitations or are incorrectly categorized
§ 310.090 Computation of rate for each item of tax
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Tax Limitations

1990 Measure 5 Limits on Amount of Tax

§ 310.140 Legislative findings
§ 310.143 Certification of taxes on taxable property subject to 1990 Measure 5 limits
§ 310.145 Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits
§ 310.147 Code area system
§ 310.150 Segregation into categories
§ 310.153 Total amount to be raised for each taxing district and item
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Election Challenges

§ 310.190 Effect of election challenge on tax
§ 310.193 Taxing district duty to notify assessor of challenge

Calculation of 1997 Measure 50 Permanent and Supplemental Statutory Rate Limits on Operating Taxes and 1997 1998 Tax Reductions

§ 310.200 Purpose
§ 310.202 Definitions for ORS 310.200 to 310.242
§ 310.204 Hospital facility defined
§ 310.206 1997-1998 tax certification notice
§ 310.208 1997-1998 urban renewal certification
§ 310.210 Measure 5 imposed tax estimate
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Source:
Legislative Counsel Committee, CHAPTER 310—Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors310.­html (2015) (last ac­cessed Jul. 16, 2016).