(2) Following the hearing, if the district board decides to proceed, the district board shall submit a measure to the electors of the district that establishes the zones and zone boundaries. The measure shall state the operating tax rates proposed to apply to each zone, stated as a percentage, not to exceed 100 percent, of the lesser of the district’s statutory or permanent rate limit. The measure may contain any other provisions deemed necessary by the district board.
(3) The measure shall be approved and the tax zones established if a majority of district electors voting on the question vote in favor of the measure.
(4) If district electors establish tax zones within a road district pursuant to this section, the operating tax rate applicable to each zone may not be modified for three tax years following zone establishment.
(5) If tax zones within a road district are established under this section, zone boundaries may not be changed unless notice of the zone boundary change is given and elector approval of the change is obtained in the same manner as zones are established under ORS 371.353 to 371.357. [2001 c.553 §4]
Structure 2021 Oregon Revised Statutes
Volume : 10 - Highways, Military
Chapter 371 - Road Districts and Road Assessment Plans
Section 371.097 - Levy of taxes; application of Local Budget Law.
Section 371.105 - Tax as special fund; use of fund.
Section 371.336 - Purpose and powers of district.
Section 371.338 - District board of appointed commissioners; qualification; term; vacancies; oath.
Section 371.349 - District board of elected commissioners; qualification; term; vacancies; oath.
Section 371.354 - Notice and public hearing.
Section 371.356 - Election to approve zones within special road district.
Section 371.357 - Ad valorem property taxation; operating tax rate limits.
Section 371.360 - Deposit of tax proceeds in bank.
Section 371.385 - Certain tax limitations not in effect after August 22, 1969.
Section 371.405 - Definitions for ORS 371.405 to 371.535.
Section 371.416 - Election procedures; initiative and referendum.
Section 371.450 - Election of district directors; terms; oath; qualifications; vacancies.
Section 371.475 - General powers of board of directors.
Section 371.480 - Contracts as to streets in cities.
Section 371.605 - Definitions for ORS 371.605 to 371.660.
Section 371.625 - Investigation and estimation of cost of improvement by engineer.
Section 371.630 - Notice to owners of engineer’s report; filing objections.
Section 371.635 - Court order for improvement; recording; vacation of order and removal of lien.
Section 371.645 - Engineer to ascertain assessment; hearing on objections; court order.
Section 371.650 - Certification of assessment; recording order; lien.
Section 371.655 - When assessment due, payable and delinquent; application of other statutes.