All the taxable property within the city will pay the same rate for the local option tax. The amount of tax paid, of course, will vary depending on the assessed value of each property. Individual properties pay taxes to the districts that provide services to that property. For example, a property in Green City would pay taxes to the city, the county, a school district, and maybe a library district. Property outside the city would pay taxes to the county, a rural fire protection district, a school district, and maybe a park and recreation district.
Some properties pay taxes in the form of assessments, usually to a special taxing district.
An example would be a drainage district that assess on a per acre basis. These qualifying assessments are also placed on the tax roll. The total amount of tax placed on a property is computed by multiplying the property's assessed value by the combined tax rates of all the districts in which it is located and then adding any assessments. The Oregon Constitution limits the amount of property value subject to taxation. The limit was established for all property in existence in 1997-98 by a formula described in the constitutional amendment, Measure 50.