(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]
Structure 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 310.070 - 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 310.140 - Legislative findings; definitions.
Section 310.155 - Public school system limit; definitions.
Section 310.156 - Certain community college library limits.
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 310.228 - Determination of state replacement obligation.
Section 310.234 - Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets.
Section 310.238 - Rate conversion; Measure 5 assessed value rate.
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.