(2) Notwithstanding subsection (1) of this section, the education service district board shall split its total operating taxes or other ad valorem property taxes into separate portions for elementary and high school purposes where necessary in order to avoid double taxation. The portion for elementary purposes shall amount to two-thirds of the total amount of taxes and the portion for high school purposes shall amount to one-third of the total amount of taxes. Before July 15 of such year, the board shall certify to the county assessor the amount of its taxes for elementary purposes and the amount of its taxes for high school purposes. The county assessor shall extend the taxes for elementary and high school purposes on the assessment and tax rolls as taxes of the education service district board, applicable at a uniform rate or rates to all taxable property within the education service district, including joint districts in adjacent counties that are included in the education service district. The taxes for elementary purposes shall apply to all taxable property in the district for which elementary education is provided by a school district within the education service district. The taxes for high school purposes shall apply to all taxable property in the district for which high school education is provided by a school district within the education service district. [1979 c.689 §23; 1997 c.541 §373]
Structure 2021 Oregon Revised Statutes
Volume : 09 - Education and Culture
Chapter 334 - Education Service Districts
Section 334.003 - Definitions for chapter.
Section 334.005 - Mission; purpose; accountability.
Section 334.013 - Composition of education service districts.
Section 334.015 - Withdrawal of school district; effective date.
Section 334.017 - Interview requirements for school district that withdraws.
Section 334.019 - Rejoining of school district; effective date.
Section 334.025 - Number of board members; election; local advisory committees.
Section 334.032 - Zones; representation of counties within district.
Section 334.035 - Nomination of candidates.
Section 334.045 - Election procedure.
Section 334.090 - Term; eligibility; election of successors; vacancies.
Section 334.095 - Declaration of vacancy in office of director; removal; recall.
Section 334.100 - Organization of board; meetings; quorum; compensation.
Section 334.105 - Definitions for ORS 334.108 to 334.115.
Section 334.112 - Declaration of vacancy in office of director; removal.
Section 334.115 - Legislative report.
Section 334.125 - Status of board; powers and duties; rules.
Section 334.127 - Title of real property when district ceases or school district withdraws.
Section 334.175 - Core services; local service plan.
Section 334.177 - Expenditure of percentage of amounts received on services.
Section 334.185 - Entrepreneurial services and facilities.
Section 334.219 - Report on performance and finances; distribution and accessibility of report.
Section 334.225 - Superintendent; duties; compensation.
Section 334.240 - District budget; budget committee; audits.
Section 334.285 - Apportionment of taxes; split between elementary and secondary school purposes.
Section 334.550 - Effects of reorganization.
Section 334.710 - Petition; review by state board; notice; hearing.
Section 334.720 - State board order; effective date.
Section 334.730 - Joint meeting; zoning; election of new directors.