reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.147 - Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll.

(1) Each year, the county assessor shall establish a system of code areas, identified by code numbers, which shall represent all of the various combinations of taxing districts, or tax zones of taxing districts in which district taxes differ, as of July 1 of that year in which a piece of property was located in the county on January 1 of that year.
(2) The assessor shall compute a tentative consolidated ad valorem property tax rate for each code area. The tentative consolidated ad valorem property tax rate for the code area shall be determined for each category under ORS 310.150. The tentative consolidated ad valorem property tax rate for each category for the code area shall be the sum of the category rates determined under ORS 310.090 for each taxing district in the code area.
(3)(a) The assessor shall compute the consolidated category rate for each category under ORS 310.150 using the ad valorem property taxes to be imposed on each property after adjustment under ORS 310.150. In the case of the exempt bonded indebtedness category, the tentative consolidated category rate for the code area shall be the consolidated category rate for the code area.
(b) The total consolidated rate for the code area shall equal the sum of the consolidated rates for each category determined under paragraph (a) of this subsection after adjustment under ORS 310.150.
(4) The assessor shall indicate on the assessment roll the code area number for each item of property assessed. In addition, the assessor shall compile in duplicate a list of all code areas and their numbers and identify for each area the names of each taxing district in the area, the rate, after adjustment under ORS 310.150, for each item of the taxing district reported on the notice filed under ORS 310.060, the total rate for each taxing district and by category as described in ORS 310.150 and the total consolidated rate for the code area. The list shall constitute a part of the certificate prepared under ORS 311.105, to be delivered to the county clerk and to the tax collector. [Formerly 308.221; 2001 c.246 §9; 2001 c.553 §7; 2003 c.621 §104]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.153 - Total amount to be raised for each taxing district and item; basis for assessor’s certificate.

(1) The assessor shall determine the total amount to be raised for each taxing district in the code area and, for the total amount for each taxing district, the amount for each item that is listed in the taxing district’s notice filed under ORS 310.060.
(2) The amounts determined under this section shall serve as the basis for the assessor’s certificate prepared under ORS 311.105. [1997 c.541 §263]
Note:
310.153 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 310 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.155 - Public school system limit; definitions.

(1) For purposes of ORS 310.150, taxes are levied or imposed to fund the public school system if the taxes will be used exclusively for educational services, including support services, provided by any unit of government, at any level from prekindergarten through post-graduate training.
(2) As used in this section:
(a)(A) "Educational services" includes:
(i) Establishment and maintenance of preschools, kindergartens, elementary schools, high schools, community colleges and the public universities listed in ORS 352.002.
(ii) Establishment and maintenance of career schools, adult education programs, evening school programs and schools or facilities for persons with physical, mental or emotional disabilities.
(B) "Educational services" does not include community recreation programs, civic activities, public libraries, programs for custody or care of children or community welfare activities if those programs or activities are provided to the general public and not for the benefit of students or other participants in the programs and activities described in subparagraph (A) of this paragraph.
(b) "Support services" includes clerical, administrative, professional and managerial services, property maintenance, transportation, counseling, training and other services customarily performed in connection with the delivery of educational services. [1991 c.459 §214; 1995 c.343 §27; 1997 c.541 §264; 2007 c.70 §76; 2011 c.637 §101; 2015 c.368 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.156 - Certain community college library limits.

(1) Notwithstanding ORS 310.155 and for purposes of ORS 310.150, taxes levied or imposed by a community college district to provide a public library system established prior to September 9, 1995, shall be considered to be levied or imposed for the purpose of funding government operations other than the public school system.
(2) As used in this section, "public library system" has the meaning given the term in ORS 357.400 (1993 Edition). [1995 c.43 §2; 2019 c.158 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.160 - Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits.

(1) For purposes of determining whether the taxes on property to be imposed on any property exceed the limits imposed by section 11b, Article XI of the Oregon Constitution, the unit of property to be considered shall consist of all contiguous property within a single code area in the county under common ownership that is used and appraised for a single integrated purpose, whether or not that property is taxed as a single account or multiple accounts.
(2) In the case of real property that is specially assessed under ORS 308A.107, 308A.256, 308A.315, 321.257 to 321.390 or 358.480 to 358.545 or any other law, or partially exempt from tax under ORS 307.250 or 307.370 or any other law, the unit of property shall consist of all components of land and improvements in a single operating unit.
(3) In the case of timeshare properties, the unit of property shall consist of all real property components associated with all timeshare property within a timeshare plan as described in ORS 94.808.
(4) In the case of personal property that is not part of an operating unit consisting of both real and personal property, the unit of property shall consist of all items of personal property identified in a single property tax account.
(5) In the case of land upon which an improvement is located, and the land and the improvement are owned by different persons, if the land and improvements are a single operating unit, the unit of property shall consist of the entire improved parcel. [1991 c.459 §215; 1993 c.801 §37a; 1999 c.314 §64; 2001 c.540 §20; 2019 c.320 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.165 - Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption.

(1) For any unit of property partially exempt from tax under ORS 307.250, 307.370 or 308.459 or any other law, the assessor shall determine the maximum amount of taxes on property to be imposed on such unit of property under ORS 310.150, by using the lesser of the real market value or the taxable value of the unit of property after the exemption has been applied.
(2) For any unit of property that is specially assessed for ad valorem tax purposes under ORS 308A.050 to 308A.128, 308A.250 to 308A.259, 308A.315, 321.257 to 321.390, 321.700 to 321.754, 321.805 to 321.855 or 358.480 to 358.545, the assessor shall determine the maximum amount of taxes on property to be imposed on such property under ORS 310.150 by using the lesser of the real market value or the specially assessed value of the property.
(3) In the case of any unit of property of which a part of the unit is exempt from taxation, and that part may be identified both as to value and physical description, the real market value of the unit shall not include the value of the exempt part of the unit.
(4) This subsection applies to any unit of property described in subsection (1) or (2) of this section for which the maximum amount of taxes imposed has been determined under this section. If the unit of property is subject to imposition of additional taxes due to disqualification from special assessment or partial exemption, the determination of the maximum amount of additional taxes that may be imposed due to disqualification shall be made on the basis of the real market value of the property for the year to which the additional taxes relate. [1991 c.459 §216; 1993 c.270 §50; 1993 c.801 §37b; 1999 c.314 §65; 2001 c.114 §24; 2001 c.540 §21; 2003 c.454 §§104,106; 2003 c.621 §95; 2019 c.320 §2]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.234 - Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets.

If the taxing district is a district other than a school district, education service district, community college district or community college service district and is a district for which the assessor is directed to offset timber harvest privilege tax revenues against the district’s ad valorem property taxes under ORS 321.312 or 321.515 (1997 Edition), the operating tax rate calculated under ORS 310.236 (3), (4) or (5), whichever is applicable, shall be further adjusted to reflect the amount of the offset. Except as provided in this section, the adjusted rate shall not be used for any purpose under ORS 310.200 to 310.242 other than determination of the district’s ad valorem property taxes for the tax year beginning July 1, 1997. [1997 c.541 §32a; 1999 c.1078 §71]
Note:
321.312 was repealed by section 26, chapter 621, Oregon Laws 2003. The text of 310.234 was not amended by enactment of the Legislative Assembly to reflect the repeal. Editorial adjustment of 310.234 for the repeal of 321.312 has not been made.
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.395

[1967 c.293 §2; 1971 c.646 §4; 1973 c.105 §1; 1977 c.730 §3; 1979 c.241 §28; 1981 c.391 §8; 1981 c.790 §1; 1983 c.514 §18; 1983 c.740 §89; 1983 s.s. c.5 §20; 1987 c.183 §3; 1993 c.18 §72; 1993 c.270 §51; 1995 c.333 §16; 1995 c.534 §8; 1997 c.541 §315; renumbered 280.075 in 1997]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.585 - Distribution of certain property tax relief moneys to counties.

Property tax relief money paid to the county treasurer pursuant to law, such as but not limited to senior citizens’ property tax relief, inventory property tax relief, local property tax relief and such other property tax relief as may be hereafter enacted by the State of Oregon which do not require that the amounts be offset against a particular type of district’s levy, shall be distributed by the county treasurer with the assistance of the tax collector to the taxing districts of the county in accordance with the schedule of percentages computed under ORS 311.390. [1969 c.595 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.595 - Determination of apportionment to counties.

To carry out the legislative intent of those statutes contained in Oregon Revised Statutes requiring the county assessor, county treasurer or county tax collector to distribute moneys in the proportion that the rate percent of levy for each taxing unit bears to the total rate percent of levy of all units as shown on the tax roll for the fiscal year, the rates to be used for such apportionment shall be those specified in ORS 310.090 which are the computed rates necessary to raise the amounts required by ORS 311.105 (1)(c) for each district shown in the certificate filed with the tax collector under ORS 311.115 for such year. [1969 c.595 §3; 1997 c.541 §316]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.608

[1969 c.612 §§1,2; 1973 c.670 §1; 1977 c.819 §1; 1979 c.692 §5; 1981 c.374 §1; renumbered 307.400]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.622 - Manufactured structures eligible as homesteads under tax laws of state.

A manufactured structure assessed under the ad valorem tax laws of this state shall be eligible to be a homestead for the purposes of all tax laws of this state giving a right or privilege to a homestead. For those manufactured structures assessed as real property, the manufactured structure homestead includes land and improvements to the same extent that a homestead would be recognized if the manufactured structure were a conventional home. [1971 c.529 §11; 1977 c.884 §16]
Note:
The definition of "manufactured structure" provided in 307.021 applies to ORS chapter 310.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.623 - Floating home eligible as homestead.

A floating home, as defined in ORS 830.700, assessed under the property tax laws of this state shall be eligible to be a homestead for the purposes of all tax laws of this state giving a right or privilege to a homestead. [1977 c.615 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.692

[1977 c.761 §3; 1979 c.241 §10; 1981 c.624 §13; 1981 c.790 §9; 1981 c.904 §1; 1985 c.761 §10; 1985 c.784 §8; 1997 c.170 §7; 2001 c.716 §26; 2001 c.753 §20; 2015 c.348 §5; renumbered 307.248 in 2015]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.800 - Property tax work-off programs.

(1) As used in this section:
(a) "Authorized representative" means a senior citizen who is authorized by a tax-exempt entity to perform charitable or public service on behalf of a senior citizen who has entered into a contract under subsection (2) of this section.
(b) "Homestead" means an owner-occupied principal residence.
(c) "Senior citizen" means a person who is 60 years of age or older.
(d) "Tax-exempt entity" means an entity that is exempt from federal income taxes under section 501(c) of the Internal Revenue Code as defined in ORS 305.842.
(e) "Taxing unit" means any county, city or common or union high school district, community college service district or community college district within this state with authority to impose ad valorem property taxes.
(2) A tax-exempt entity may establish a property tax work-off program pursuant to which a senior citizen may contract to perform charitable or public service in consideration of payment of property taxes extended against the homestead of the senior citizen and billed to the senior citizen. For purposes of ORS chapters 316 and 656, and notwithstanding ORS 670.600 or other law, a senior citizen who enters into a contract under this subsection shall be considered an independent contractor and not a worker or employee with respect to the services performed pursuant to the contract. Nothing in this section precludes a taxing unit from being considered an employer, for purposes of unemployment compensation under ORS chapter 657, of a senior citizen who enters into a contract under this section.
(3) A taxing unit may enter into an agreement with a tax-exempt entity that has established a property tax work-off program. Pursuant to the agreement the taxing unit may accept, as volunteer and public service, the services of a senior citizen who has entered into a contract described in subsection (2) of this section or an authorized representative.
(4) A taxing unit may provide funds or make grants to any tax-exempt entity that has established a property tax work-off program for use to carry out the program. [1993 c.777 §9; 1997 c.271 §8; 1997 c.839 §46; 1999 c.90 §35; 2001 c.660 §30; 2003 c.77 §8; 2003 c.704 §8; 2005 c.533 §6; 2005 c.832 §20; 2007 c.614 §8; 2008 c.45 §9; 2009 c.5 §19; 2009 c.909 §19; 2010 c.82 §19; 2011 c.7 §19; 2012 c.31 §19; 2013 c.377 §19; 2014 c.52 §21]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.005 - "Tax collector" defined.

As used in the tax laws of this state, "tax collector" means the person or officer who by law is charged with the duty of collecting taxes assessed upon real property, and includes a deputy. [Amended by 1973 c.305 §5; 1981 c.346 §9]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.010 - "County court" defined.

As used in the tax laws of this state, unless the context requires otherwise, "county court" includes the board of county commissioners or other governing body of the county. [Amended by 1965 c.344 §8; 1995 c.79 §142]
Note:
The definition of "manufactured structure" provided in 307.021 applies to ORS chapter 311.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.015 - Recovery for false return or fraudulent act of tax collector.

If a person is injured by the false return or fraudulent act of a tax collector, such person shall recover upon suit, brought on the bond of the tax collector and sureties of the tax collector, double damages and costs of suit. [Amended by 1965 c.344 §9]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.020 - Collection procedure when offices of assessor and tax collector combined.

(1) Wherever a statute provides for the assessor to certify an assessment to the tax collector for collection, the person exercising the duties of both assessor and tax collector in a county having a charter shall prepare the certificate required by law, file it in the office of the person and proceed in the manner otherwise provided by law.
(2) In counties where the duties of assessor and tax collector have been delegated to one person, the filing of the warrant under ORS 311.115 shall constitute a constructive delivery of the roll to such person in the tax collecting capacity of the person. [1963 c.238 §§10,12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.060 - Bond.

Before entering upon the duties the tax collector shall give a bond, issued by some responsible surety company, or given by some responsible surety or sureties as approved by the county court, conditioned for the faithful performance of the duties as tax collector, in the amount the county court directs. The premium for the bond, if issued by a surety company, shall be paid by the county court. In all counties the bond shall be additional and cumulative to any other bond given by the officer or employee under any other statute, to which resort may be had, in case of failure or default of the duties as tax collector, if the bond required by this section is unenforceable or insufficient. [Amended by 1963 c.238 §5; 1965 c.344 §10; 1973 c.305 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.065 - Deputies and clerical assistance.

Each county tax collector shall be entitled to such deputies and clerical assistance as may be necessary properly to transact the business and perform the work of the office. Such deputies and clerical assistance shall be furnished by the county court at the expense of the county. [Amended by 1965 c.344 §11]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.070 - Tax collecting functions of sheriff transferred to designated tax collector.

Upon the designation of someone other than the sheriff as tax collector of a county, all the duties, functions and powers of the sheriff of the county acting as the tax collector and with respect to the collection of taxes are transferred to the tax collector. [1973 c.305 §2; 1981 c.346 §10; 2017 c.315 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.075 - Tax collecting obligations transferred to tax collector; pending proceedings unaffected.

(1) The rights, duties and obligations of a sheriff legally incurred under contracts, leases and business transactions, entered into with respect to duties, functions and powers transferred by the county court of the county to another officer designated as tax collector shall, upon the date ordered by the court, be transferred to the tax collector of the county. For the purpose of succession to such rights, duties and obligations, the tax collector shall constitute a continuation of the sheriff and not a new authority, and the tax collector shall exercise and perform such rights, duties and obligations with the same force and effect as if they had not been transferred.
(2) The transfer of duties, functions and powers as authorized by ORS 311.070 shall not affect any proceeding, prosecution, action or suit pending at the time of the transfer.
(3) Such a transfer shall not relieve any person of any obligation with respect to any tax or other charge, interest, penalty, forfeiture or any other liability, duty or obligation accrued under or with respect to the duties, functions and powers transferred as provided by ORS 311.070. [1973 c.305 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.105 - Certificate of taxes levied or imposed; preparation; contents; delivery.

(1) After the assessor has completed the apportionment, extension and imposition of taxes on property on the assessment roll, the assessor shall make a certificate, in duplicate, containing a list of all taxing districts, and the following information:
(a) Based on the amounts determined under ORS 310.153, the assessor shall list the total amount of taxes on property levied or imposed on property within the county by each district, the total amount of each special assessment and of each kind of fee or other charge authorized or required by law to be placed upon the tax roll for each district.
(b) There shall be deducted from the amount in paragraph (a) of this subsection any loss caused by truncating the tax rate as required by ORS 310.090.
(c) The total amount, paragraphs (a) minus (b) of this subsection, of taxes, assessments, fees and other charges to be raised for each district by the tax roll and any property tax amounts to be paid by the state and the total thereof.
(d) The total amount of taxes on property actually imposed on property in the county by each district within the limits of section 11b, Article XI of the Oregon Constitution.
(e) The total amount of loss in each category identified in ORS 310.150 by district due to proration of taxes on property, which is the total amount of taxes to be levied or charged, less the amount actually imposed.
(f) The amount to be imposed by the tax collector against real property, against personal property, and against property assessed pursuant to ORS 308.505 to 308.674.
(2) The assessor shall include on the roll only taxes on property certified under ORS 310.060 that are imposed on property subject to ad valorem taxation and other amounts specifically authorized by law to be included on the roll.
(3) The certificate also shall contain the list required under ORS 310.147.
(4) The assessor shall deliver one copy of the certificate to the county clerk. [Amended by 1963 c.238 §6; 1965 c.344 §12; 1969 c.595 §5; 1975 c.780 §9; 1979 c.350 §11; 1991 c.459 §229; 1993 c.270 §53; 1995 c.79 §143; 1997 c.541 §274]