reglab/housing_qa huggingface dataset:
OR Rev Stat § 310.170 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.170 - Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits.

If any taxing district certifies for levy or imposition under ORS 310.060 more than one tax subject to the limits of section 11b, Article XI of the Oregon Constitution, and receives distributions from the unsegregated tax collections account in an amount that is less than the total amount of taxes so certified, the taxing district may allocate the funds distributed to it among the taxes so certified. No taxing district may allocate funds to any one tax in an amount greater than the amount the district certified for levy or imposition under ORS 310.060 during the period for which the tax is imposed. [1991 c.459 §219]
OR Rev Stat § 310.190 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.190 - Effect of election challenge on tax; resolution of challenge.

(1) If a challenge has been filed under ORS 258.016 (7), any tax that was authorized by the election shall not be extended on the assessment and tax roll until the challenge has been resolved. (2) If a challenge is resolved so that the contested election is determined to be valid and all appeals of the resolution also resolved, or rights to appeal expired, the tax that was authorized by the election shall be extended on the roll for the first tax year following the date of resolution. (3) The tax shall be extended for the same number of years as the tax would have been imposed had the challenge not occurred. [1997 c.541 §318]
OR Rev Stat § 310.193 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.193 - Taxing district duty to notify assessor of challenge.

A taxing district that has received notice of a challenge to one of the district’s elections under ORS 258.016 shall notify the assessor of the filing of the challenge and of the resolution of the challenge. [1997 c.541 §319]
OR Rev Stat § 310.200 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.200 - Purpose.

The purpose of ORS 310.200 to 310.242 is to set forth the procedure by which tax reductions caused by implementation of section 11, Article XI of the Oregon Constitution, and caused by additional statutory reductions, for the tax year beginning July 1, 1997, are to be distributed to the property taxpayers and taxing districts of this state and to derive each district’s permanent rate limit for operating taxes and statutory rate limit for operating taxes for tax years beginning on or after July 1, 1997. [1997 c.541 §20]
OR Rev Stat § 310.202 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.202 - Definitions for ORS 310.200 to 310.242.

As used in ORS 310.200 to 310.242: (1) "Local option taxes" means taxes described under section 11 (4) or (7)(c), Article XI of the Oregon Constitution, and does not include serial levies or continuing levies first imposed in the tax year beginning July 1, 1997, that merely replace serial or one-year levies imposed in the tax year beginning July 1, 1996. (2) "Measure 5 assessed value rate" means the rate determined under ORS 310.238. (3) "Measure 5 imposed tax estimate" means the amount determined under ORS 310.210 solely for purposes of tax reduction distribution and is not the amount of tax actually to be imposed on property for the tax year. (4) "Measure 5 value" means the real market value of taxable property that is not subject to special assessment or the specially assessed value of property subject to special assessment. (5) "Measure 47 comparison taxes" means taxes calculated under ORS 310.212. The Legislative Assembly is expressly not adopting by reference any provision of repealed Ballot Measure 47 (1996) under ORS 310.200 to 310.242. (6) "Operating taxes" has the meaning given that term in ORS 310.055. (7) "Permanent rate limit on operating taxes" means a taxing district’s maximum rate of operating taxes allowed under section 11 (3), Article XI of the Oregon Constitution. (8) "Pre-reduction Measure 50 taxes" means the amount determined by subtracting those taxes not subject to reduction under section 11 (3), Article XI of the Oregon Constitution, from the Measure 5 imposed tax estimate. (9) "Qualified taxing district obligations" means any portion of a local taxing district levy that is used to repay: (a) Principal and interest for any bond issued before December 5, 1996, and secured by a pledge or explicit commitment of ad valorem property taxes or a covenant to levy or collect ad valorem property taxes; (b) Principal and interest for any other formal, written borrowing of moneys executed before December 5, 1996, for which ad valorem property tax revenues have been pledged or explicitly committed, or that are secured by a covenant to levy or collect ad valorem property taxes; (c) Principal and interest for any bond issued to refund an obligation described in paragraph (a) or (b) of this subsection; or (d) Local government pension and disability plan obligations that commit ad valorem property taxes and the ad valorem property taxes imposed to fulfill those obligations. (10) "Statutory rate limit on operating taxes" means the maximum rate of operating taxes that may be imposed after supplemental statutory reduction under ORS 310.222 (6). (11) "Urban renewal increment" has the meaning given the term "increment" in ORS 457.010. [1997 c.541 §21; 2003 c.46 §25]
OR Rev Stat § 310.204 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.204 - "Hospital facility" defined.

In order to determine if ad valorem property taxes are used to support a hospital facility and therefore are subject to section 11 (6), Article XI of the Oregon Constitution, the term "hospital facility" means a facility with an organized medical staff, with permanent facilities that include inpatient beds, and with medical services, including physician services and continuous nursing services under the supervision of registered nurses, providing diagnosis and medical or surgical treatment primarily for but not limited to acutely ill patients and accident victims. [1997 c.541 §266; 2005 c.94 §62] Note: 310.204 was added to and made a part of ORS chapter 310 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 310.208 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.208 - urban renewal certification.

(1) Notwithstanding ORS 457.440, for the tax year beginning July 1, 1997, an urban renewal agency shall certify to the assessor for each urban renewal plan the amount that would have been certified under ORS 457.440 (1995 Edition) and the other laws of this state applicable to the certification as set forth in Oregon Revised Statutes (1995 Edition) and as further modified by the laws of this state applicable to the tax year beginning July 1, 1997, other than: (a) Section 11, Article XI of the Oregon Constitution, and the other provisions of House Joint Resolution 85 (1997) (Ballot Measure 50 (1997)); and (b) ORS 310.212 to 310.242. (2) If the urban renewal plan is an existing urban renewal plan, as defined in ORS 457.010, the urban renewal agency shall include in the certification a notice of a potential special levy made by the municipality, as defined in ORS 457.010, as permitted under section 11 (16), Article XI of the Oregon Constitution, in an amount to be subsequently determined under ORS 310.240 (4). If the urban renewal plan is not an existing urban renewal plan, no special levy described in this subsection shall be made. (3) For purposes of making the certification described in this section, the real market value of property shall be determined as provided in section 11 (11)(a)(A), Article XI of the Oregon Constitution. [1997 c.541 §23]
OR Rev Stat § 310.210 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.210 - Measure 5 imposed tax estimate.

(1) After the assessor has received all certifications of levy under ORS 310.206 for the tax year beginning July 1, 1997, the assessor shall first calculate the Measure 5 imposed tax estimate under this section. (2) The assessor shall compute ad valorem property taxes on each property under the property tax laws of this state as set forth in the Oregon Revised Statutes (1995 Edition), including section 11, Article XI of the Oregon Constitution (1995 Edition), as further modified by the property tax laws of this state applicable to the tax year beginning July 1, 1997, except for the following laws: (a) Section 11, Article XI of the Oregon Constitution, and the other provisions of House Joint Resolution 85 (1997) (Ballot Measure 50 (1997)); (b) ORS 310.212 to 310.242; and (c) Any provision of law requiring an offset against a local taxing district levy. (3) The amount of taxes determined under subsection (2) of this section for each property shall be the property’s Measure 5 imposed tax estimate. The amount determined for each district shall be the district’s Measure 5 imposed tax estimate. (4) In calculating the Measure 5 imposed tax estimate, the assessor shall not take into account any local option taxes that have been certified under ORS 310.206. (5) For purposes of calculating the Measure 5 imposed tax estimate under this section, the real market value of property shall be determined as provided in section 11 (11)(a)(A), Article XI of the Oregon Constitution. [1997 c.541 §24]
OR Rev Stat § 310.214 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.214 - Measure 47 comparison tax adjustments for certain nonschool taxing districts.

(1) This section applies to a taxing district if: (a) The district is not a school district, education service district, community college district or community college service district; (b) The additions to value in the district under ORS 310.212 (5) exceed 10 percent of the Measure 5 value for the district (before the addition of any value described in ORS 310.212 (5)); and (c) There has been no voter approval of a new tax base under section 11, Article XI of the Oregon Constitution (1995 Edition), or other tax levy that would first take effect in a tax year beginning July 1 of 1995, 1996 or 1997 (other than the approval of taxes to pay bonded indebtedness). (2) Notwithstanding ORS 310.212, the Measure 47 comparison taxes of a taxing district described in subsection (1) of this section shall be increased by reducing the preliminary reduction percentage in ORS 310.218 by each percentage point, or fraction thereof, that the additions to value in the district identified in subsection (1)(b) of this section exceed 10 percent. [1997 c.541 §25a]
OR Rev Stat § 310.216 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.216 - Pre-reduction Measure 50 taxes.

(1) The assessor shall determine pre-reduction Measure 50 taxes under this section. (2) For each taxing district in the county, the assessor shall subtract from the taxing district’s Measure 5 imposed tax estimate all of the following: (a) The total amount imposed to pay principal and interest on exempt bonded indebtedness; (b) The amount certified to pay qualified obligations of the taxing district; (c) The amount imposed to repay indebtedness of an urban renewal area; (d) If the taxing district is other than a city, county or school district, the amount imposed that is used to support a hospital facility; and (e) The amount imposed pursuant to an operating tax levy approved by voters prior to December 5, 1996, and for which property taxes are first imposed for the tax year beginning July 1, 1996, or July 1, 1997, if the levy was approved by voters in an election: (A) In which at least 50 percent of registered voters eligible to vote in the election cast a ballot; or (B) That was the general election in an even-numbered year. (3) The amount determined under subsection (2) of this section shall be the taxing district’s pre-reduction Measure 50 tax. [1997 c.541 §26]
OR Rev Stat § 310.218 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.218 - Preliminary reduction percentages.

(1) The assessor shall compare the pre-reduction Measure 50 tax for the district with the Measure 47 comparison tax for the district, and determine the percentage by which the Measure 47 comparison tax is less than the pre-reduction Measure 50 tax for the district. (2) The percentage determined under this section shall be the preliminary reduction percentage for the district. [1997 c.541 §27]
OR Rev Stat § 310.220 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.220 - Assessor certification to Department of Revenue; contents.

The assessor shall certify to the Department of Revenue for each taxing district and code area in the county: (1) A preliminary reduction percentage determined under ORS 310.218; (2) The pre-reduction Measure 50 tax applicable to the district, as determined under ORS 310.216; (3) The Measure 47 comparison tax applicable to the district, as determined under ORS 310.212; (4) The assessed value of the additions of value described in ORS 310.212 (5)(a) and (b); (5) The Measure 47 comparison taxes attributable to the additions of value, as determined under ORS 310.212 (7)(a); (6) Taxes used to pay qualified obligations, if the qualified obligations consist of local government pension and disability plan obligations; (7) Urban renewal taxes other than urban renewal taxes used to pay principal and interest on bonded indebtedness; (8) Operating tax levies approved by voters prior to December 5, 1996, and for which property taxes are first imposed for the tax year beginning July 1, 1996, or July 1, 1997, if the levy was approved by voters in an election: (a) In which at least 50 percent of registered voters eligible to vote in the election cast a ballot; or (b) That was the general election in an even-numbered year; and (9) Any other information required by the department. [1997 c.541 §28]
OR Rev Stat § 310.228 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.228 - Determination of state replacement obligation.

(1) Based on the constitutional reduction amounts computed under ORS 310.222, the Department of Revenue shall determine the statewide total amount of constitutionally required reduction certified under ORS 310.222 (8), excluding statutory reduction amounts, for: (a) School districts; (b) Education service districts; (c) Community college districts; and (d) Community college service districts. (2) Amounts appropriated to districts in the categories described in subsection (1) of this section for the fiscal year that equal the amounts determined under subsection (1) of this section shall constitute the state’s replacement obligation under section 11 (9), Article XI of the Oregon Constitution. [1997 c.541 §29a]
OR Rev Stat § 310.230 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.230 - Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value.

(1) If the total statewide amount of additions of value certified to the Department of Revenue under ORS 310.220 (4) exceeds four percent of the assessed value of taxable property in this state for the tax year beginning July 1, 1997 (not taking into account the additions of value certified under ORS 310.220), the department shall subtract the portion of the Measure 47 comparison taxes attributable to additions of value in excess of four percent from the statewide total of Measure 47 comparison taxes, prior to making the computation under ORS 310.222. (2) The supplemental statutory reduction percentage determined under ORS 310.222 (6) shall be adjusted so as to achieve the same total reduction percentage for the taxes described in ORS 310.222 (1)(b) as is achieved for the statewide constitutional reduction percentage following the calculation in subsection (1) of this section. [1997 c.541 §30]
OR Rev Stat § 310.232 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.232 - Subtraction of urban renewal increment from assessed value.

The assessed value of taxable property of a taxing district shall be further adjusted by the assessor for purposes of determining the district’s amount of taxes before compression under ORS 310.242 by subtracting any assessed value in the district attributable to an urban renewal increment in the district. [1997 c.541 §31]
OR Rev Stat § 310.238 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.238 - Rate conversion; Measure 5 assessed value rate.

(1) In order to ensure that the consolidated rates for each code area do not exceed the $5 per $1,000 of real market value limit for the public school system and $10 per $1,000 of real market value limit for other government operations that is guaranteed in section 11 (11) and 11b, Article XI of the Oregon Constitution, the assessor shall, for each code area, convert the constitutional rate limit for each category into a rate per $1,000 of assessed value by multiplying the applicable rate limit by a fraction, the numerator of which is the code area market value and the denominator of which is the code area assessed value. (2) The assessor shall add the rates determined under subsection (1) of this section and the consolidated rate under ORS 310.236 for the exempt bonded indebtedness category. The total shall be the Measure 5 assessed value rate. [1997 c.541 §33]
OR Rev Stat § 310.240 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.240 - Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies.

(1) In the case of a code area in which urban renewal taxes are to be imposed for the tax year beginning July 1, 1997, the assessor shall determine the rate of taxes to be imposed on the urban renewal increment under this section. (2) The assessor shall use the lesser of the total consolidated rate for the code area determined under ORS 310.236, or the total consolidated Measure 5 assessed value rate, for purposes of the remainder of the calculation under this section. (3) The assessor shall multiply the rate determined under subsection (2) of this section by the urban renewal increment for the code area. The assessor shall determine the total amount under this subsection for all code areas within an urban renewal plan to determine the total amount of taxes to be raised on the urban renewal increment. (4) For each urban renewal plan, the assessor shall compare the amount determined under subsection (3) of this section with the amount certified by the urban renewal agency under ORS 310.208. If the amount determined under subsection (3) of this section is less than the amount certified, the assessor shall determine a special levy in the amount of the difference. (5) The assessor shall determine a rate per $1,000 of assessed value for the special levy described in subsection (4) of this section by dividing the amount of the special levy by the assessed value of the municipality that activated the urban renewal agency and all taxable property in the urban renewal area lying outside the city or county, including the value of the urban renewal increment, and shall add the rate to the pre-compression consolidated rate for each code area in which the special levy is to be extended. (6) For tax years beginning on or after July 1, 1998, urban renewal tax increment calculations shall be made as provided in ORS 457.420 to 457.470. [1997 c.541 §34; 1999 c.579 §24]
OR Rev Stat § 310.244 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.244 - Adjustment of city’s post-compression tax rate under certain circumstances.

(1) This section applies to a city with a Measure 5 tax estimate that was reduced by compression. (2) Notwithstanding ORS 310.200 to 310.242, the combination of the constitutional and the statutory reductions determined under ORS 310.222 shall not cause a city’s Measure 50 post-reduction taxes prior to additions made in ORS 310.236 (2)(a) and (b), to be less than the lesser of: (a) The city’s Measure 47 comparison taxes; or (b) The city’s Measure 50 pre-reduction taxes. (3) Notwithstanding ORS 310.200 to 310.242, in the case of a city whose voters approved a local option tax in March 1997 of less than $100,000 per year and whose Measure 47 comparison taxes plus the local option taxes exceed the city’s Measure 50 pre-reduction taxes plus local option taxes, the city’s post-reduction Measure 50 taxes shall not be less than $228,000. (4) The Department of Revenue shall increase a city’s post-reduction tax rate by the amount necessary to meet the requirements of subsections (2) and (3) of this section. (5) The department shall also adjust the post-reduction tax rates of each taxing district, other than a school district, taxing the same property as a city affected by subsections (2) and (3) of this section to ensure that the district’s tax revenue is not reduced by more than one-quarter of one percent by the operation of this section. (6) The calculations in this section shall be based on department estimates and shall include the effects of code area compression, but shall not include the effect of property-by-property compression. (7) If the statewide constitutional reduction percentage determined under ORS 310.222 no longer equals 17 percent after the department makes the determinations described in this section, the department shall recalculate the constitutional reduction percentages as described in ORS 310.222 until the statewide reduction percentage equals 17 percent. [1997 c.541 §37]
OR Rev Stat § 310.246 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs|Section 310.246 - Adjustment of permanent rate limit to correct mistakes by June 30, 1998.

(1) The Department of Revenue may adjust the permanent rate limits for operating taxes established under ORS 310.200 to 310.242 to correct for mistakes. All adjustments by the department must be made by June 30, 1998. (2) No change to the assessment and tax roll shall be made as the result of an adjustment under this section. [1997 c.541 §38]