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Section 310.055 - Operating taxes. - (2) For the tax year beginning July 1, 1997, operating...
Section 310.060 - Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification. - (2) For ad valorem property taxes levied by a taxing...
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. - (2) If a school district has established tax zones pursuant...
Section 310.070 - Procedure when taxes exceed limitations or are incorrectly categorized. - (2) If any part of the taxes on property certified...
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...
Section 310.105 - Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits. - (2) Adjustments under this section shall be made to ensure...
Section 310.110 - Apportionment of taxes where taxing district lies in two or more counties; estimates. - (2) Any assessor who is unable to certify the current...
Section 310.140 - Legislative findings; definitions. - (a)(A) "Actual cost" means all direct or indirect costs incurred...
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. - (a) In dollars and cents in either the total amount...
Section 310.145 - Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits. - (a) Taxes on property subject to the limits of section...
Section 310.147 - Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll. - (2) The assessor shall compute a tentative consolidated ad valorem...
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. - (a) Taxes levied or imposed for the purpose of funding...
Section 310.153 - Total amount to be raised for each taxing district and item; basis for assessor’s certificate. - (2) The amounts determined under this section shall serve as...
Section 310.155 - Public school system limit; definitions. - (2) As used in this section: (a)(A) "Educational services" includes:...
Section 310.156 - Certain community college library limits. - (2) As used in this section, "public library system" has...
Section 310.160 - Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits. - (2) In the case of real property that is specially...
Section 310.165 - Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption. - (2) For any unit of property that is specially assessed...
Section 310.190 - Effect of election challenge on tax; resolution of challenge. - (2) If a challenge is resolved so that the contested...
Section 310.202 - Definitions for ORS 310.200 to 310.242. - (1) "Local option taxes" means taxes described under section 11...
Section 310.204 - "Hospital facility" defined. - Note: 310.204 was added to and made a part of...
Section 310.206 - tax certification notice. - (2) Every city, school district or other public corporation authorized...
Section 310.208 - urban renewal certification. - (a) Section 11, Article XI of the Oregon Constitution, and...
Section 310.210 - Measure 5 imposed tax estimate. - (2) The assessor shall compute ad valorem property taxes on...
Section 310.212 - Measure 47 comparison taxes. - (2)(a) The assessor shall subtract the following taxes from the...
Section 310.214 - Measure 47 comparison tax adjustments for certain nonschool taxing districts. - (a) The district is not a school district, education service...
Section 310.216 - Pre-reduction Measure 50 taxes. - (2) For each taxing district in the county, the assessor...
Section 310.218 - Preliminary reduction percentages. - (2) The percentage determined under this section shall be the...
Section 310.220 - Assessor certification to Department of Revenue; contents. - (1) A preliminary reduction percentage determined under ORS 310.218; (2)...
Section 310.222 - Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor. - (a) A statewide constitutional reduction percentage for pre-reduction Measure 50...
Section 310.228 - Determination of state replacement obligation. - (a) School districts; (b) Education service districts; (c) Community college...
Section 310.230 - Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value. - (2) The supplemental statutory reduction percentage determined under ORS 310.222...
Section 310.234 - Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets. - Note: 321.312 was repealed by section 26, chapter 621, Oregon...
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. - (2) The assessor shall multiply the certified constitutional reduction percentage...
Section 310.237 - Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years. - (a) For the tax year beginning July 1, 1996, a...
Section 310.238 - Rate conversion; Measure 5 assessed value rate. - (2) The assessor shall add the rates determined under subsection...
Section 310.240 - Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies. - (2) The assessor shall use the lesser of the total...
Section 310.242 - compression of consolidated rates. - (2) The assessor shall compare the pre-compression consolidated rates for...
Section 310.244 - Adjustment of city’s post-compression tax rate under certain circumstances. - (2) Notwithstanding ORS 310.200 to 310.242, the combination of the...
Section 310.246 - Adjustment of permanent rate limit to correct mistakes by June 30, 1998. - (2) No change to the assessment and tax roll shall...
Section 310.622 - Manufactured structures eligible as homesteads under tax laws of state. - Note: The definition of "manufactured structure" provided in 307.021 applies...
Section 310.800 - Property tax work-off programs. - (a) "Authorized representative" means a senior citizen who is authorized...