2021 Oregon Revised Statutes
Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs
Section 310.156 - Certain community college library limits.

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.