2021 Oregon Revised Statutes
Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs
Section 310.090 - Computation of rate for each item of tax; category rates; total rates.


(2) If the item of tax that is reported on the notice filed under ORS 310.060 is an amount, the rate of tax for that item shall be computed by dividing the amount by the assessed value used to compute the tax rate. The assessed value used to compute the tax rate is the tax levying district’s assessed value adjusted as otherwise provided by law.
(3) The computed tax rates under subsection (2) of this section or as reported on the notice filed under ORS 310.060 shall be carried to the number of decimal places specified by rule of the Department of Revenue and truncated. The truncated rate shall be expressed as a rate per thousand dollars of assessed value.
(4) All of the taxing district’s taxes that are reported on the notice filed under ORS 310.060 as rates and that are within the same category under ORS 310.150 shall be added together and added to the rates computed under subsection (2) of this section that are within the same category to obtain the category rates for the taxing district.
(5) The total tax rate of the district shall be the total of the truncated tax rates calculated for the taxing district for the year. [Amended by 1967 c.293 §11; 1991 c.459 §221; 1997 c.541 §248]

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Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

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

Section 310.055 - Operating taxes.

Section 310.060 - Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification.

Section 310.061 - Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones.

Section 310.070 - Procedure when taxes exceed limitations or are incorrectly categorized.

Section 310.090 - Computation of rate for each item of tax; category rates; total rates.

Section 310.105 - Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits.

Section 310.110 - Apportionment of taxes where taxing district lies in two or more counties; estimates.

Section 310.140 - Legislative findings; definitions.

Section 310.143 - Certification of taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity.

Section 310.145 - Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits.

Section 310.147 - Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll.

Section 310.150 - Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits.

Section 310.153 - Total amount to be raised for each taxing district and item; basis for assessor’s certificate.

Section 310.155 - Public school system limit; definitions.

Section 310.156 - Certain community college library limits.

Section 310.160 - Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits.

Section 310.165 - Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption.

Section 310.190 - Effect of election challenge on tax; resolution of challenge.

Section 310.202 - Definitions for ORS 310.200 to 310.242.

Section 310.204 - "Hospital facility" defined.

Section 310.206 - tax certification notice.

Section 310.208 - urban renewal certification.

Section 310.210 - Measure 5 imposed tax estimate.

Section 310.212 - Measure 47 comparison taxes.

Section 310.214 - Measure 47 comparison tax adjustments for certain nonschool taxing districts.

Section 310.216 - Pre-reduction Measure 50 taxes.

Section 310.218 - Preliminary reduction percentages.

Section 310.220 - Assessor certification to Department of Revenue; contents.

Section 310.222 - Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor.

Section 310.228 - Determination of state replacement obligation.

Section 310.230 - Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value.

Section 310.234 - Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets.

Section 310.236 - Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998; 1997-1998 pre-compression consolidated rates for code areas and categories.

Section 310.237 - Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years.

Section 310.238 - Rate conversion; Measure 5 assessed value rate.

Section 310.240 - Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies.

Section 310.242 - compression of consolidated rates.

Section 310.244 - Adjustment of city’s post-compression tax rate under certain circumstances.

Section 310.246 - Adjustment of permanent rate limit to correct mistakes by June 30, 1998.

Section 310.622 - Manufactured structures eligible as homesteads under tax laws of state.

Section 310.800 - Property tax work-off programs.