ORS Chapter 310

Chapter 310 — PropertyTax Rates and Amounts;

Tax Limitations;Tax Reduction Programs

2009 EDITION

TAXRATES & AMOUNTS; TAX LIMITATIONS

REVENUEAND TAXATION

PROPERTYTAX RATES AND AMOUNTS

(CountyTax Duties Generally)

310.010 Determinationof amount of tax for county and other purposes

310.020 Levyof tax to defray county expenses

310.030 Levyof taxes required or permitted by law

310.040 Reducinglevy where necessity for budget item eliminated

(Procedureto Certify Taxes and Determine Tax Rates)

310.055 Operatingtaxes

310.060 Noticecertifying taxes; contents; extension of time to give notice or correcterroneous certification

310.061 Assessorto determine and report maximum school district operating tax when districtcertifies lesser rate; determination modified if district divided into zones

310.065 Procedurewhere notice not given

310.070 Procedurewhen taxes exceed limitations or are incorrectly categorized

310.090 Computationof rate for each item of tax; category rates; total rates

310.100 Taxesto apply to property shown by assessment roll; furnishing certificate showingaggregate valuation of taxable property

310.105 Rateadjustments to reflect nontimber offsets; no effect on permanent or statutoryrate limits

310.110 Apportionmentof taxes where taxing district lies in two or more counties; estimates

TAXLIMITATIONS

(1990Measure 5 Limits on Amount of Tax)

310.140 Legislativefindings; definitions

310.143 Certificationof taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxeson property not certified, erroneously certified or certified bynongovernmental entity

310.145 Ordinanceor resolution classifying and categorizing taxes subject to 1990 Measure 5limits

310.147 Codearea system; tentative consolidated tax rates per category; total consolidatedcode area rates after adjustment; recordation on assessment roll

310.150 Segregationinto categories; category limits; determination whether amount of taxes onproperty is within limits; method of reducing taxes to meet limits

310.153 Totalamount to be raised for each taxing district and item; basis for assessor’scertificate

310.155 Publicschool system limit; definitions

310.156 Certaincommunity college library limits

310.160 Unitof property; description for purposes of determining if amount of taxes exceeds1990 Measure 5 limits

310.165 Partiallyexempt or specially assessed property; treatment of additional taxes imposedupon disqualification from special assessment or exemption

310.170 Allocationby districts of distributions from unsegregated tax collections account amongtaxes subject to 1990 Measure 5 limits

(ElectionChallenges)

310.190 Effectof election challenge on tax; resolution of challenge

310.193 Taxingdistrict duty to notify assessor of challenge

(Calculationof 1997 Measure 50 Permanent and Supplemental Statutory Rate Limits onOperating Taxes and 1997-1998 Tax Reductions)

310.200 Purpose

310.202 Definitionsfor ORS 310.200 to 310.242

310.204 “Hospitalfacility” defined

310.206 1997-1998tax certification notice

310.208 1997-1998urban renewal certification

310.210 Measure5 imposed tax estimate

310.212 Measure47 comparison taxes

310.214 Measure47 comparison tax adjustments for certain nonschool taxing districts

310.216 Pre-reductionMeasure 50 taxes

310.218 Preliminaryreduction percentages

310.220 Assessorcertification to Department of Revenue; contents

310.222 Computationof 1997 Measure 50 reduction and supplemental statutory reduction;certification to assessor

310.228 Determinationof state replacement obligation

310.230 Adjustmentof Measure 47 comparison taxes and supplemental statutory reduction to accountfor certain additions of value

310.232 Subtractionof urban renewal increment from assessed value

310.234 Nonschooltaxing district 1997-1998 operating tax adjustment for timber offsets

310.236 Determinationof taxing district 1997-1998 operating taxes and permanent and statutory ratelimits for tax years after 1997-1998; 1997-1998 pre-compression consolidatedrates for code areas and categories

310.237 Reallocationof Measure 47 comparison taxes and adjustment of rate limits for certaindistricts for 2000-2001 and later tax years

310.238 Rateconversion; Measure 5 assessed value rate

310.240 Calculationof taxes imposed on urban renewal increment for 1997-1998; special levies

310.242 1997-1998compression of consolidated rates

310.244 Adjustmentof city’s post-compression tax rate under certain circumstances

310.246 Departmentof Revenue may adjust permanent rate limit to correct mistakes; corrections tobe made by June 30, 1998

TAXREDUCTION PROGRAMS

(Generally)

310.585 Distributionof certain property tax relief moneys to counties

310.595 Determinationof apportionment to counties

(ManufacturedStructures)

310.622 Manufacturedstructures eligible as homesteads under tax laws of state

(FloatingHomes)

310.623 Floatinghome eligible as homestead

(ElderlyRental Assistance)

310.630 Definitionsfor ORS 310.630 to 310.706

310.635 Eligibility;amount; processing claims; treatment of payments

310.651 Definitionsfor household asset limitation on eligibility

310.652 Limitationon eligibility for refund based on household assets

310.657 Submissionof claim; treatment of late claim; determination of amount of claim bydepartment; notification of denial

310.690 Departmentof Revenue rulemaking authority; forms

310.692 Suspenseaccount; fiscal year allocation; proration of payments

310.695 Construction

310.706 Applicabilityof ORS chapters 305 and 314; no interest on payments; claims must be filed inthree years

(PropertyTax Work-Off Programs)

310.800 Propertytax work-off programs

PROPERTYTAX RATES AND AMOUNTS

(CountyTax Duties Generally)

310.010Determination of amount of tax for county and other purposes. The countycourt or board of county commissioners of each county shall, in July of eachyear, estimate and determine the amount of money to be raised for countypurposes for the current fiscal year, and also the several amounts to be raisedin the county for other purposes, as required or authorized by law. Thedetermination shall be entered in its records.

310.020Levy of tax to defray county expenses. The county court or board of countycommissioners for each county in the state shall, in July of each year, levy atax upon all taxable property in the county sufficient in amount to defray theexpenses of the county for the current fiscal year.

310.030Levy of taxes required or permitted by law. The county court or board ofcounty commissioners shall, in July of each year, levy all taxes which by lawit is required to levy, and any other taxes which it may determine to levy andby law it is permitted to levy.

310.040Reducing levy where necessity for budget item eliminated. If after a taxlevy has been made by any county court or board of county commissioners andbefore the extension of the levy upon the tax rolls, the necessity for any itemcontained in the budget upon which the levy is based is eliminated by act ofthe Legislative Assembly, the county court or board of county commissionersshall by appropriate order reduce the amount of the levy by the amount of suchitem. Thereupon the levy shall be extended upon the rolls as so reduced.

310.045 [1965 c.604 §2;repealed by 1969 c.612 §5]

(Procedureto Certify Taxes and Determine Tax Rates)

310.050 [Amended by1959 c.181 §1; part renumbered 310.065; 1967 c.293 §3; 1979 c.689 §15; 1991c.459 §217; 1997 c.541 §243; repealed by 2005 c.94 §61]

310.055Operating taxes.(1) As used in the property tax laws of this state, “operating taxes” means advalorem property taxes that are subject to a permanent rate limit under section11, Article XI of the Oregon Constitution, or statutory rate limit under ORS310.236 (4) or 310.237, if applicable.

(2)For the tax year beginning July 1, 1997, operating taxes consist of the sum ofthe following (or such lesser amount as is certified to the assessor under ORS310.206 (4)(b):

(a)The total amount of ad valorem property taxes as provided in ORS 310.200 to310.242, except that the amount under this paragraph does not include:

(A)Local option taxes;

(B)Ad valorem property taxes used to repay taxing district bond or pension anddisability plan obligations described in section 11 (5), Article XI of theOregon Constitution;

(C)Ad valorem property taxes that would otherwise be subject to this paragraph,except that the taxes are of a taxing district other than a city, county orschool district, and are used to support a hospital facility;

(D)Ad valorem property taxes that would otherwise be subject to this paragraph,except that the levy of the taxes was approved by voters prior to December 5,1996, that met the voter participation requirements in section 11 (8), ArticleXI of the Oregon Constitution, and that are first imposed in the tax yearbeginning July 1, 1996, or July 1, 1997;

(E)Serial or one-year levies described in ORS 280.040 to 280.140 (1995 Edition)that replace levies that were imposed in the tax year beginning July 1, 1996,that were approved by voters in an election held after December 4, 1996, andthat are first imposed for the tax year beginning July 1, 1997, if the rate orthe amount of the levy is not greater than the rate or the amount of thereplaced levy;

(F)Taxes imposed to pay principal and interest on exempt bonded indebtedness; and

(G)Urban renewal increment taxes; and

(b)The total amount of the following ad valorem property taxes, without reductionunder ORS 310.200 to 310.242:

(A)Ad valorem property taxes of a taxing district other than a city, county orschool district that are used to support a hospital facility;

(B)Ad valorem property taxes approved by voters prior to December 5, 1996, thatmet the voter participation requirements in section 11 (8), Article XI of theOregon Constitution, and that are first imposed in the tax year beginning July1, 1996, or July 1, 1997; and

(C)Serial or one-year levies described in ORS 280.040 to 280.140 (1995 Edition)that replace levies that were imposed in the tax year beginning July 1, 1996,that were approved by voters after December 4, 1996, and that are first imposedfor the tax year beginning July 1, 1997, if the rate or the amount of the levyis not greater than the rate or the amount of the replaced levy.

(3)For tax years beginning on or after July 1, 1998, each taxing district isauthorized to levy the full amount of the operating taxes of the district onall taxable property within the boundaries of the district. Operating taxesconsist of: