2007 Oregon Code - Chapter 310 :: Chapter 310 - Property Tax Rates and Amounts - Tax Limitations - Tax Reduction Programs
Chapter 310 —
Property Tax Rates and Amounts;
Tax
Limitations; Tax Reduction Programs
2007 EDITION
TAX RATES & AMOUNTS; TAX LIMITATIONS
REVENUE AND TAXATION
PROPERTY TAX RATES AND AMOUNTS
(
310.010Â Â Â Â Determination
of amount of tax for county and other purposes
310.020Â Â Â Â Levy
of tax to defray county expenses
310.030Â Â Â Â Levy
of taxes required or permitted by law
310.040Â Â Â Â Reducing
levy where necessity for budget item eliminated
(Procedure to Certify Taxes and Determine Tax
Rates)
310.055Â Â Â Â Operating
taxes
310.060Â Â Â Â Notice
certifying taxes; contents; extension of time to give notice or correct
erroneous certification
310.061Â Â Â Â Assessor
to determine and report maximum school district operating tax when district
certifies lesser rate; determination modified if district divided into zones
310.065Â Â Â Â Procedure
where notice not given
310.070Â Â Â Â Procedure
when taxes exceed limitations or are incorrectly categorized
310.090Â Â Â Â Computation
of rate for each item of tax; category rates; total rates
310.100Â Â Â Â Taxes
to apply to property shown by assessment roll; furnishing certificate showing
aggregate valuation of taxable property
310.105Â Â Â Â Rate
adjustments to reflect nontimber offsets; no effect on permanent or statutory
rate limits
310.110Â Â Â Â Apportionment
of taxes where taxing district lies in two or more counties; estimates
TAX LIMITATIONS
(1990 Measure 5 Limits on Amount of Tax)
310.140Â Â Â Â Legislative
findings; definitions
310.143Â Â Â Â 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
310.145Â Â Â Â Ordinance
or resolution classifying and categorizing taxes subject to 1990 Measure 5
limits
310.147Â Â Â Â Code
area system; tentative consolidated tax rates per category; total consolidated
code area rates after adjustment; recordation on assessment roll
310.150Â Â Â Â Segregation
into categories; category limits; determination whether amount of taxes on
property is within limits; method of reducing taxes to meet limits
310.153Â Â Â Â Total
amount to be raised for each taxing district and item; basis for assessorÂ’s
certificate
310.155Â Â Â Â Public
school system limit; definitions
310.156Â Â Â Â Certain
community college library limits
310.160Â Â Â Â Unit
of property; description for purposes of determining if amount of taxes exceeds
1990 Measure 5 limits
310.165Â Â Â Â Partially
exempt or specially assessed property; treatment of additional taxes imposed
upon disqualification from special assessment or exemption
310.170Â Â Â Â Allocation
by districts of distributions from unsegregated tax collections account among
taxes subject to 1990 Measure 5 limits
(Election Challenges)
310.190Â Â Â Â Effect
of election challenge on tax; resolution of challenge
310.193Â Â Â Â Taxing
district duty to notify assessor of challenge
(Calculation of 1997 Measure 50 Permanent and Supplemental Statutory
Rate Limits on Operating Taxes and 1997-1998 Tax Reductions)
310.200Â Â Â Â Purpose
310.202Â Â Â Â Definitions
for ORS 310.200 to 310.242
310.204    “Hospital
facility” defined
310.206Â Â Â Â 1997-1998
tax certification notice
310.208Â Â Â Â 1997-1998
urban renewal certification
310.210Â Â Â Â Measure
5 imposed tax estimate
310.212Â Â Â Â Measure
47 comparison taxes
310.214Â Â Â Â Measure
47 comparison tax adjustments for certain nonschool taxing districts
310.216Â Â Â Â Pre-reduction
Measure 50 taxes
310.218Â Â Â Â Preliminary
reduction percentages
310.220Â Â Â Â Assessor
certification to Department of Revenue; contents
310.222Â Â Â Â Computation
of 1997 Measure 50 reduction and supplemental statutory reduction;
certification to assessor
310.228Â Â Â Â Determination
of state replacement obligation
310.230Â Â Â Â Adjustment
of Measure 47 comparison taxes and supplemental statutory reduction to account
for certain additions of value
310.232Â Â Â Â Subtraction
of urban renewal increment from assessed value
310.234Â Â Â Â Nonschool
taxing district 1997-1998 operating tax adjustment for timber offsets
310.236Â Â Â Â 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
310.237Â Â Â Â Reallocation
of Measure 47 comparison taxes and adjustment of rate limits for certain
districts for 2000-2001 and later tax years
310.238Â Â Â Â Rate
conversion; Measure 5 assessed value rate
310.239Â Â Â Â Effect
of increase of permanent rate limit of certain school districts
310.240Â Â Â Â Calculation
of taxes imposed on urban renewal increment for 1997-1998; special levies
310.242Â Â Â Â 1997-1998
compression of consolidated rates
310.244Â Â Â Â Adjustment
of cityÂ’s post-compression tax rate under certain circumstances
310.246Â Â Â Â Department
of Revenue may adjust permanent rate limit to correct mistakes; corrections to
be made by June 30, 1998
TAX REDUCTION PROGRAMS
(Generally)
310.585Â Â Â Â Distribution
of certain property tax relief moneys to counties
310.595Â Â Â Â Determination
of apportionment to counties
(Manufactured Structures)
310.622Â Â Â Â Manufactured
structures eligible as homesteads under tax laws of state
(Floating Homes)
310.623Â Â Â Â Floating
home eligible as homestead
(Elderly Rental Assistance)
310.630Â Â Â Â Definitions
for ORS 310.630 to 310.706
310.635Â Â Â Â Eligibility;
amount; processing claims; treatment of payments
310.651Â Â Â Â Definitions
for household asset limitation on eligibility
310.652Â Â Â Â Limitation
on eligibility for refund based on household assets
310.657Â Â Â Â Submission
of claim; treatment of late claim; determination of amount of claim by
department; notification of denial
310.690Â Â Â Â Department
of Revenue rulemaking authority; forms
310.692Â Â Â Â Suspense
account; fiscal year allocation; proration of payments
310.695Â Â Â Â Construction
310.706Â Â Â Â Applicability
of ORS chapters 305 and 314; no interest on payments; claims must be filed in
three years
(Property Tax Work-Off Programs)
310.800Â Â Â Â Property
tax work-off programs
PROPERTY TAX RATES AND AMOUNTS
(
     310.010
Determination of amount of tax for county and other purposes. The county court or board of county
commissioners of each county shall, in July of each year, estimate and
determine the amount of money to be raised for county purposes for the current
fiscal year, and also the several amounts to be raised in the county for other
purposes, as required or authorized by law. The determination shall be entered
in its records.
     310.020
Levy of tax to defray county expenses. The county court or board of county commissioners for each county in
the state shall, in July of each year, levy a tax upon all taxable property in
the county sufficient in amount to defray the expenses of the county for the
current fiscal year.
     310.030
Levy of taxes required or permitted by law. The county court or board of county commissioners shall, in July of
each year, levy all taxes which by law it is required to levy, and any other
taxes which it may determine to levy and by law it is permitted to levy.
     310.040
Reducing levy where necessity for budget item eliminated. If after a tax levy has been made by any
county court or board of county commissioners and before the extension of the
levy upon the tax rolls, the necessity for any item contained in the budget
upon which the levy is based is eliminated by act of the Legislative Assembly,
the county court or board of county commissioners shall by appropriate order
reduce the amount of the levy by the amount of such item. Thereupon the levy
shall be extended upon the rolls as so reduced.
     310.045 [1965 c.604 §2; repealed by 1969 c.612 §5]
(Procedure to
Certify Taxes and Determine Tax Rates)
     310.050 [Amended by 1959 c.181 §1; part renumbered
310.065; 1967 c.293 §3; 1979 c.689 §15; 1991 c.459 §217; 1997 c.541 §243;
repealed by 2005 c.94 §61]
     310.055
Operating taxes. (1) As used
in the property tax laws of this state, “operating taxes” means ad valorem
property taxes that are subject to a permanent rate limit under section 11,
Article XI of the Oregon Constitution, or statutory rate limit under ORS
310.236 (4) or 310.237, if applicable.
     (2) For the tax year beginning July 1,
1997, operating taxes consist of the sum of the following (or such lesser
amount as is certified to the assessor under ORS 310.206 (4)(b):
     (a) The total amount of ad valorem
property taxes as provided in ORS 310.200 to 310.242, except that the amount
under this paragraph does not include:
     (A) Local option taxes;
     (B) Ad valorem property taxes used to
repay taxing district bond or pension and disability plan obligations described
in section 11 (5), Article XI of the Oregon Constitution;
     (C) Ad valorem property taxes that would
otherwise be subject to this paragraph, except that the taxes are of a taxing
district other than a city, county or school district, and are used to support
a hospital facility;
     (D) Ad valorem property taxes that would
otherwise be subject to this paragraph, except that the levy of the taxes was
approved by voters prior to December 5, 1996, that met the voter participation
requirements in section 11 (8), Article XI of the Oregon Constitution, and that
are first imposed in the tax year beginning July 1, 1996, or July 1, 1997;
     (E) Serial or one-year levies described in
ORS 280.040 to 280.140 (1995 Edition) that replace levies that were imposed in
the tax year beginning July 1, 1996, that were approved by voters in an
election held after December 4, 1996, and that are first imposed for the tax
year beginning July 1, 1997, if the rate or the amount of the levy is not
greater than the rate or the amount of the replaced levy;
     (F) Taxes imposed to pay principal and
interest on exempt bonded indebtedness; and
     (G) Urban renewal increment taxes; and
     (b) The total amount of the following ad
valorem property taxes, without reduction under ORS 310.200 to 310.242:
     (A) Ad valorem property taxes of a taxing
district other than a city, county or school district that are used to support
a hospital facility;
     (B) Ad valorem property taxes approved by
voters prior to December 5, 1996, that met the voter participation requirements
in section 11 (8), Article XI of the Oregon Constitution, and that are first
imposed in the tax year beginning July 1, 1996, or July 1, 1997; and
     (C) Serial or one-year levies described in
ORS 280.040 to 280.140 (1995 Edition) that replace levies that were imposed in
the tax year beginning July 1, 1996, that were approved by voters after
December 4, 1996, and that are first imposed for the tax year beginning July 1,
1997, if the rate or the amount of the levy is not greater than the rate or the
amount of the replaced levy.
     (3) For tax years beginning on or after
July 1, 1998, each taxing district is authorized to levy the full amount of the
operating taxes of the district on all taxable property within the boundaries
of the district. Operating taxes consist of:
     (a) Ad valorem property taxes imposed at
the rate established as the permanent rate limit or statutory rate limit, if
applicable, for the taxing district or such lesser rate as the taxing district
certifies to the assessor under ORS 310.060; or
     (b) If the district is imposing operating
property taxes for the first time, ad valorem property taxes imposed at the
rate established in the manner provided for by law as the permanent rate limit
for the district or such lesser rate as the taxing district may determine. [1997
c.541 §321; 1999 c.21 §24; 1999 c.186 §4; 2001 c.114 §23]
     310.060
Notice certifying taxes; contents; extension of time to give notice or correct
erroneous certification. (1)
Not later than July 15 of each year, every city, school district or other
public corporation authorized to levy or impose a tax on property shall file a
written notice certifying the ad valorem property tax rate or the estimated
amount of ad valorem property taxes to be imposed by the taxing district and
any other taxes on property imposed by the taxing district on property subject
to ad valorem property taxation that are required or authorized to be placed on
the assessment and tax roll for the current fiscal year. The notice shall be
accompanied by two copies of a lawfully adopted ordinance or resolution that
categorizes the tax, fee, charge, assessment or toll as subject to or not
subject to the limits of section 11b, Article XI of the Oregon Constitution, identified
by the categories set forth in ORS 310.150.
     (2) For any ad valorem property taxes
levied by the taxing district, the notice shall state as separate items:
     (a) The taxing district’s rate of ad
valorem property taxation that is within the permanent rate limitation imposed
by section 11 (3), Article XI of the Oregon Constitution, or within the
statutory rate limit determined in ORS 310.236 (4)(b) or 310.237, if
applicable;
     (b) The total rate or amount of the taxing
districtÂ’s local option taxes imposed pursuant to ORS 280.040 to 280.145 that
have a term of five years or less and that are not for capital projects;
     (c) The total amount of the taxing
districtÂ’s local option taxes that are for capital projects;
     (d) The total amount levied for the payment
of bonded indebtedness or interest thereon that is not subject to limitation
under section 11 (11) or section 11b, Article XI of the Oregon Constitution;
and
     (e) The total amount levied that is
subject to section 11b, Article XI of the Oregon Constitution, but that is not
subject to the permanent ad valorem property tax rate limit described in
section 11 (3), Article XI of the Oregon Constitution, because the amount
levied is to be used to repay:
     (A) Principal and interest for any bond
issued before December 5, 1996, and secured by a pledge or explicit commitment
of ad valorem property taxes or a covenant to levy or collect ad valorem
property taxes;
     (B) Principal and interest for any other
formal, written borrowing of moneys executed before December 5, 1996, for which
ad valorem property tax revenues have been pledged or explicitly committed, or
that are secured by a covenant to levy or collect ad valorem property taxes;
     (C) Principal and interest for any bond
issued to refund an obligation described in subparagraph (A) or (B) of this
paragraph; or
     (D) Local government pension and
disability plan obligations that commit ad valorem property taxes.
     (3)(a) The notice shall also list each
rate or amount subject to the limits of section 11b, Article XI of the Oregon
Constitution, identified by the categories set forth in ORS 310.150.
     (b) If an item described in subsection (2)
of this section is allocable to more than one category described in ORS
310.150, the notice shall list separately the portion of each item allocable to
each category.
     (4) For any other taxes on property
imposed by the taxing district, the notice shall state:
     (a) The total amount of money to be raised
by each other tax, in the aggregate or on a property by property basis, as
appropriate.
     (b) Each amount that is subject to the
limits of section 11b, Article XI of the Oregon Constitution, identified by the
categories set forth in ORS 310.150.
     (5) For any district authorized by law to
place any other fees, charges, assessments or tolls on the assessment and tax
roll, the notice shall state the total amount of money to be raised on a
property by property basis.
     (6) In addition to the notice required
under subsection (1) of this section, any taxing district that is subject to
the Local Budget Law shall also provide the documents required by ORS 294.555
(3).
     (7)(a) Not later than July 15 of each
year, the taxing district shall give the notice and documents described in this
section to the assessor of the county in which the principal office of the
taxing district is located and, if the taxing district is located in more than
one county, to the assessor of each county in which any part of the taxing
district is located. Not later than September 30 of each year, the taxing
district shall provide a complete copy of the budget document to the clerk of
the county in which the principal office of the taxing district is located and,
if the taxing district is located in more than one county, to the clerk of each
county in which any part of the taxing district is located.
     (b) If there is no county clerk in a
county to which a taxing district is required by paragraph (a) of this
subsection to submit a budget document, then the taxing district shall submit
the budget document to the county assessor in that county.
     (c) If the taxing district is subject to
the jurisdiction of a tax supervising and conservation commission under ORS
294.625, then the taxing district shall submit a copy of its budget to the tax
supervising and conservation commission in lieu of filing a copy of the budget
with the county clerk of the county under paragraph (a) of this subsection or
with the county assessor of the county under paragraph (b) of this subsection.
     (8) The Department of Revenue shall
prescribe the form of notice required by this section. All amounts shall be
stated in dollars and cents or ad valorem property tax rates in dollars and
cents per thousand dollars of assessed value, as required by law. If the notice
is given to the assessor, clerk or tax supervising and conservation commission
of more than one county, a copy of each other such notice given shall accompany
every notice given.
     (9) For good and sufficient reason, the
county assessor may extend the time for the giving of the notice or correcting
an erroneous certification for the current year up to but not later than
October 1 as the county assessor considers reasonable. [Amended by 1955 c.259 §1;
1967 c.293 §4; 1973 c.333 §2; 1979 c.241 §28a; 1981 c.790 §12; 1985 c.784 §2;
1991 c.459 §218; 1993 c.270 §44; 1995 c.293 §1; 1997 c.154 §5; 1997 c.541 §244;
1999 c.186 §5; 1999 c.632 §23; 2001 c.135 §31; 2001 c.695 §32; 2001 c.753 §7;
2005 c.750 §1; 2007 c.894 §2]
     310.061
Assessor to determine and report maximum school district operating tax when
district certifies lesser rate; determination modified if district divided into
zones. (1) If a school
district certifies a rate pursuant to ORS 310.060 that is less than the maximum
rate of operating taxes allowed by law, the county assessor for each county
within which the school district is located shall determine the amount of
operating taxes that would have been imposed by the school district if the
school district had certified the maximum rate of operating taxes allowed by
law.
     (2) If a school district has established
tax zones pursuant to ORS 328.570 to 328.579, solely for purposes of subsection
(1) of this section:
     (a) The maximum rate of operating tax
allowed by law shall be determined for each tax zone of the district; and
     (b) The maximum rate of operating tax for
a tax zone in which the district does not provide all of kindergarten through
grade 12 education shall equal the maximum rate of operating tax for the
district multiplied by the percentage established for the zone in the
resolution adopted under ORS 328.576.
     (3) Each county assessor who is required
to calculate an amount under subsection (1) of this section shall report that
amount to the Department of Education. [1999 c.186 §12; 2001 c.246 §7]
     Note: 310.061 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 310 or
any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     310.065
Procedure where notice not given. If the written notice of a taxing districtÂ’s ad valorem property tax
or other tax is not given to the county assessor at the time specified, or as
extended, under ORS 310.060, the assessor shall not include the tax in the
computation of the total district tax rate under ORS 310.090. [Formerly part of
310.050; 1993 c.270 §45; 1997 c.541 §246]
     310.070
Procedure when taxes exceed limitations or are incorrectly categorized. (1) If the ad valorem property taxes
reported to the clerk, assessor or tax supervising and conservation commission
under ORS 310.060 are in excess of the constitutional or statutory limitations,
or both, the assessor, upon the advice of the Department of Revenue, shall
extend upon the tax roll of the county only such part of the taxes as will
comply with the constitutional and statutory limitations and requirements
governing the taxes.
     (2) If any part of the taxes on property
certified under ORS 310.060 is incorrectly categorized as subject to or not
subject to the limits of section 11b, Article XI of the Oregon Constitution, the
Department of Revenue shall notify the taxing unit governing body and the
county assessor and the county assessor shall extend the taxes on the roll in a
manner that complies with the Oregon Constitution. For purposes of this
section, taxes are incorrectly categorized only if:
     (a) The sole authority of the taxing unit
to impose taxes on property is provided by statute and the statute does not
authorize the imposition of taxes on property categorized as reported under ORS
310.060; or
     (b) The Oregon Tax Court or the Oregon
Supreme Court has finally determined the correct manner in which a tax on
property of the taxing unit should be categorized and that determination is
different from the category reported under ORS 310.060. For purposes of this
paragraph, “finally determined” means that the Oregon Tax Court has entered a
decision which has become final as described under ORS 305.440 or that, upon
appeal from the Oregon Tax Court, the Supreme Court has entered a decision.
     (3) If any item certifying ad valorem
property taxes under ORS 310.060 incorrectly characterizes the item attributes
under section 11, Article XI of the Oregon Constitution, the Department of
Revenue shall notify the taxing district governing body and the county
assessor, and the county assessor shall extend the taxes on the roll in a
manner that complies with the Oregon Constitution. [Amended by 1967 c.293 §5;
1971 c.646 §3; 1981 c.790 §13; 1983 s.s. c.5 §19; 1985 c.319 §2; 1993 c.270 §46;
1997 c.541 §247; 2005 c.750 §2]
     310.080 [Repealed by 1957 c.626 §1]
     310.081 [Subsections (1) and (2) of 1961 Replacement
Part enacted as 1957 c.626 §11; subsection (3) of 1957 Replacement Part enacted
as part of 1957 s.s. c.2 §4; 1959 c.388 §9; repealed by 1963 c.570 §33]
     310.082 [1957 s.s. c.2 §4; repealed by 1959 c.388 §15]
     310.084 [1957 c.626 §12; repealed by 1963 c.570 §33]
     310.090
Computation of rate for each item of tax; category rates; total rates. (1) Subject to ORS 310.070, the county
assessor shall compute the rate for each item of ad valorem property taxes, the
category rate of ad valorem property taxes for each category described in ORS
310.150 and the total rate of ad valorem property taxes for each taxing
district as provided in this section.
     (2) If the item of tax that is reported on
the notice filed under ORS 310.060 is an amount, the rate of tax for that item
shall be computed by dividing the amount by the assessed value used to compute
the tax rate. The assessed value used to compute the tax rate is the tax
levying districtÂ’s assessed value adjusted as otherwise provided by law.
     (3) The computed tax rates under
subsection (2) of this section or as reported on the notice filed under ORS
310.060 shall be carried to the number of decimal places specified by rule of
the Department of Revenue and truncated. The truncated rate shall be expressed
as a rate per thousand dollars of assessed value.
     (4) All of the taxing district’s taxes
that are reported on the notice filed under ORS 310.060 as rates and that are
within the same category under ORS 310.150 shall be added together and added to
the rates computed under subsection (2) of this section that are within the
same category to obtain the category rates for the taxing district.
     (5) The total tax rate of the district
shall be the total of the truncated tax rates calculated for the taxing
district for the year. [Amended by 1967 c.293 §11; 1991 c.459 §221; 1997 c.541 §248]
     310.100
Taxes to apply to property shown by assessment roll; furnishing certificate
showing aggregate valuation of taxable property. Each ad valorem property tax of a taxing
district shall apply to all the taxable property of the district, or to all the
taxable property in a tax zone of a district that has established two or more
tax zones within the district, as shown by the assessment roll last compiled by
the assessor. The assessor, upon the application of the governing body or of
the duly accredited officer of any such taxing district, shall furnish a
certificate, properly verified, showing the aggregate valuation of the taxable
property therein. [Amended by 1991 c.459 §222; 1997 c.541 §250; 2001 c.246 §8;
2001 c.553 §6]
     310.105
Rate adjustments to reflect nontimber offsets; no effect on permanent or
statutory rate limits. (1)
If a taxing district lying in two or more counties is entitled to offsets which
have been provided by statute, the rates determined under ORS 310.090 shall be
further adjusted to reflect the offsets.
     (2) Adjustments under this section shall
be made to ensure that the rate of taxation is uniform throughout the taxing
district.
     (3) Adjustments made under this section
shall not affect the permanent rate limit determined for purposes of section 11
(3), Article XI of the Oregon Constitution, or the statutory rate limit
determined in ORS 310.236 (4)(b) or 310.237, if applicable. [1971 c.720 §1;
1977 c.892 §37; 1979 c.438 §4; 1993 c.801 §37; 1997 c.541 §251; 1999 c.186 §6]
     310.108 [1997 c.541 §252; 1999 c.1078 §§33,33b;
repealed by 2003 c.621 §26]
     310.110
Apportionment of taxes where taxing district lies in two or more counties;
estimates. (1) If a taxing
district lies in two or more counties, and the district certifies an item of ad
valorem property tax as an amount in the notice required under ORS 310.060, the
amount certified by the district shall be apportioned on the basis of the
assessed value used to compute the tax rate for the current tax year, in the
proportion that the assessed value of the part of the district lying in each
county bears to the assessed value of the whole district. However, if a
boundary change affecting the district becomes effective as to the levy being
apportioned, an adjustment of the assessed value shall be made so as to reflect
the boundary change.
     (2) Any assessor who is unable to certify
the current assessed value for any joint district lying partially in the county
by September 25 shall, with the cooperation of the Department of Revenue,
estimate as closely as practicable the assessed value of that district for the
purpose of apportioning the ad valorem property taxes of the joint district in
the current year as equitably as is possible. The estimate shall be completed
and certified to the assessor or assessors of the other counties on the fifth
business day after September 25 and shall be used as the basis for the
apportionment required by this section. [Amended by 1953 c.194 §2; 1963 c.274 §1;
1967 c.199 §1; 1971 c.482 §1; 1977 c.892 §38; 1979 c.438 §5; 1981 c.804 §86;
1985 c.613 §5; 1991 c.459 §223; 1997 c.541 §254; 1999 c.1078 §69; 2003 c.621 §94]
     310.120 [Repealed by 1977 c.730 §4]
     310.125 [1961 c.719 §§1,2; 1975 c.189 §1; 1991 c.459
§224; 1997 c.541 §256; repealed by 2005 c.94 §61]
     310.130 [Amended by 1991 c.459 §224a; 1993 c.270 §47;
repealed by 1997 c.541 §268]
     310.135 [1979 c.241 §53; renumbered 310.404 in 1991]
TAX
LIMITATIONS
(1990 Measure
5 Limits on Amount of Tax)
     310.140
Legislative findings; definitions. The Legislative Assembly finds that section 11b, Article XI of the
Oregon Constitution, was drafted by citizens and placed before the voters of
the State of
     (1) “Actual cost” means all direct or
indirect costs incurred by a government unit in order to deliver goods or
services or to undertake a capital construction project. The “actual cost” of
providing goods or services to a property or property owner includes the
average cost or an allocated portion of the total amount of the actual cost of
making a good or service available to the property or property owner, whether
stated as a minimum, fixed or variable amount. “Actual cost” includes, but is
not limited to, the costs of labor, materials, supplies, equipment rental,
property acquisition, permits, engineering, financing, reasonable program
delinquencies, return on investment, required fees, insurance, administration,
accounting, depreciation, amortization, operation, maintenance, repair or
replacement and debt service, including debt service payments or payments into
reserve accounts for debt service and payment of amounts necessary to meet debt
service coverage requirements.
     (2) “Assessment for local improvement”
means any tax, fee, charge or assessment that does not exceed the actual cost
incurred by a unit of government for design, construction and financing of a
local improvement.
     (3) “Bonded indebtedness” means any
formally executed written agreement representing a promise by a unit of
government to pay to another a specified sum of money, at a specified date or
dates at least one year in the future.
     (4) “Capital construction”:
     (a) For bonded indebtedness issued prior
to December 5, 1996, and for the proceeds of any bonded indebtedness approved
by electors prior to December 5, 1996, that were spent or contractually
obligated to be spent prior to June 20, 1997, means the construction,
modification, replacement, repair, remodeling or renovation of a structure, or
addition to a structure, that is expected to have a useful life of more than
one year, and includes, but is not limited to:
     (A) Acquisition of land, or a legal
interest in land, in conjunction with the capital construction of a structure.
     (B) Acquisition, installation of machinery
or equipment, furnishings or materials that will become an integral part of a
structure.
     (C) Activities related to the capital
construction, including planning, design, authorizing, issuing, carrying or
repaying interim or permanent financing, research, land use and environmental
impact studies, acquisition of permits or licenses or other services connected
with the construction.
     (D) Acquisition of existing structures, or
legal interests in structures, in conjunction with the capital construction.
     (b) For bonded indebtedness issued on or
after December 5, 1996, except for the proceeds of any bonded indebtedness
approved by electors prior to December 5, 1996, that were spent or
contractually obligated to be spent before June 20, 1997, has the meaning given
that term in paragraph (a) of this subsection, except that “capital
construction”:
     (A) Includes public safety and law
enforcement vehicles with a projected useful life of five years or more; and
     (B) Does not include:
     (i) Maintenance and repairs, the need for
which could be reasonably anticipated;
     (ii) Supplies and equipment that are not
intrinsic to the structure; or
     (iii) Furnishings, unless the furnishings
are acquired in connection with the acquisition, construction, remodeling or
renovation of a structure, or the repair of a structure that is required
because of damage or destruction of the structure.
     (5) “Capital improvements”:
     (a) For bonded indebtedness issued prior
to December 5, 1996, and for the proceeds of any bonded indebtedness approved
by electors before December 5, 1996, that were spent or contractually obligated
to be spent before June 20, 1997, means land, structures, facilities, personal
property that is functionally related and subordinate to real property,
machinery, equipment or furnishings having a useful life longer than one year.
     (b) For bonded indebtedness issued on or
after December 5, 1996, except for the proceeds of any bonded indebtedness
approved by electors prior to December 5, 1996, that were spent or
contractually obligated to be spent before June 20, 1997, has the meaning given
that term in paragraph (a) of this subsection, except that “capital
improvements”:
     (A) Includes public safety and law
enforcement vehicles with a projected useful life of five years or more; and
     (B) Does not include:
     (i) Maintenance and repairs, the need for
which could be reasonably anticipated;
     (ii) Supplies and equipment that are not
intrinsic to the structure; or
     (iii) Furnishings, unless the furnishings
are acquired in connection with the acquisition, construction, remodeling or
renovation of a structure, or the repair of a structure that is required
because of damage or destruction of the structure.
     (6) “Direct consequence of ownership”
means that the obligation of the owner of property to pay a tax arises solely because
that person is the owner of the property, and the obligation to pay the tax
arises as an immediate and necessary result of that ownership without respect
to any other intervening transaction, condition or event.
     (7)(a) “Exempt bonded indebtedness” means:
     (A) Bonded indebtedness authorized by a
specific provision of the Oregon Constitution;
     (B) Bonded indebtedness incurred or to be
incurred for capital construction or capital improvements that was issued as a
general obligation of the issuing governmental unit on or before November 6,
1990;
     (C) Bonded indebtedness incurred or to be
incurred for capital construction or capital improvements that was issued as a
general obligation of the issuing governmental unit after November 6, 1990,
with the approval of the electors of the issuing governmental unit; or
     (D) Bonded indebtedness incurred or to be
incurred for capital construction or capital improvements, if the issuance of
the bonds is approved by voters on or after December 5, 1996, in an election that
is in compliance with the voter participation requirements of section 11 (8),
Article XI of the Oregon Constitution.
     (b) “Exempt bonded indebtedness” includes
bonded indebtedness issued to refund or refinance any bonded indebtedness
described in paragraph (a) of this subsection.
     (8)(a) “Incurred charge” means a charge
imposed by a unit of government on property or upon a property owner that does
not exceed the actual cost of providing goods or services and that can be
controlled or avoided by the property owner because:
     (A) The charge is based on the quantity of
the goods or services used, and the owner has direct control over the quantity;
     (B) The goods or services are provided
only on the specific request of the property owner; or
     (C) The goods or services are provided by
the government unit only after the individual property owner has failed to meet
routine obligations of ownership of the affected property, and such action is
deemed necessary by an appropriate government unit to enforce regulations
pertaining to health or safety.
     (b) For purposes of this subsection, an
owner of property may control or avoid an incurred charge if the owner is
capable of taking action to affect the amount of a charge that is or will be
imposed or to avoid imposition of a charge even if the owner must incur expense
in so doing.
     (c) For purposes of paragraph (a)(A) of
this subsection, an owner of property has direct control over the quantity of
goods or services if the owner of property has the ability, whether or not that
ability is exercised, to determine the quantity of goods or services provided
or to be provided.
     (9)(a) “Local improvement” means a capital
construction project, or part thereof, undertaken by a local government,
pursuant to ORS 223.387 to 223.399, or pursuant to a local ordinance or
resolution prescribing the procedure to be followed in making local assessments
for benefits from a local improvement upon the lots that have been benefited by
all or a part of the improvement:
     (A) That provides a special benefit only
to specific properties or rectifies a problem caused by specific properties;
     (B) The costs of which are assessed
against those properties in a single assessment upon the completion of the
project; and
     (C) For which the property owner may elect
to make payment of the assessment plus appropriate interest over a period of at
least 10 years.
     (b) For purposes of paragraph (a) of this
subsection, the status of a capital construction project as a local improvement
is not affected by the accrual of a general benefit to property other than the
property receiving the special benefit.
     (10) “Maintenance and repairs, the need
for which could be reasonably anticipated”:
     (a) Means activities, the type of which
may be deducted as an expense under the provisions of the federal Internal
Revenue Code, as amended and in effect on December 31, 2006, that keep the
property in ordinarily efficient operating condition and that do not add
materially to the value of the property nor appreciably prolong the life of the
property;
     (b) Does not include maintenance and
repair of property that is required by damage, destruction or defect in design,
or that was otherwise not reasonably expected at the time the property was
constructed or acquired, or the addition of material that is in the nature of
the replacement of property and that arrests the deterioration or appreciably
prolongs the useful life of the property; and
     (c) Does not include street and highway
construction, overlay and reconstruction.
     (11) “Projected useful life” means the
useful life, as reasonably estimated by the unit of government undertaking the
capital construction or capital improvement project, beginning with the date
the property was acquired, constructed or reconstructed and based on the propertyÂ’s
condition at the time the property was acquired, constructed or reconstructed.
     (12) “Routine obligations of ownership”
means a standard of operation, maintenance, use or care of property established
by law, or if established by custom or common law, a standard that is
reasonable for the type of property affected.
     (13) “Single assessment” means the
complete assessment process, including preassessment, assessment or
reassessment, for any local improvement authorized by ORS 223.387 to 223.399,
or a local ordinance or resolution that provides the procedure to be followed
in making local assessments for benefits from a local improvement upon lots
that have been benefited by all or part of the improvement.
     (14) “Special benefit only to specific
properties” shall have the same meaning as “special and peculiar benefit” as
that term is used in ORS 223.389.
     (15) “Specific request” means:
     (a) An affirmative act by a property owner
to seek or obtain delivery of goods or services;
     (b) An affirmative act by a property
owner, the legal consequence of which is to cause the delivery of goods or
services to the property owner; or
     (c) Failure of an owner of property to
change a request for goods or services made by a prior owner of the property.
     (16) “Structure” means any temporary or
permanent building or improvement to real property of any kind that is
constructed on or attached to real property, whether above, on or beneath the
surface.
     (17) “Supplies and equipment intrinsic to
a structure” means the supplies and equipment that are necessary to permit a
structure to perform the functions for which the structure was constructed, or
that will, upon installation, constitute fixtures considered to be part of the
real property that is comprised, in whole or part, of the structure and land
supporting the structure.
     (18) “Tax on property” means any tax, fee,
charge or assessment imposed by any government unit upon property or upon a
property owner as a direct consequence of ownership of that property, but does
not include incurred charges or assessments for local improvements. As used in
this subsection, “property” means real or tangible personal property, and
intangible property that is part of a unit of real or tangible personal
property to the extent that such intangible property is subject to a tax on
property. [1991 c.459 §210; 1997 c.541 §258; 1999 c.21 §25; 1999 c.90 §33; 2001
c.660 §28; 2003 c.46 §24; 2003 c.77 §6; 2003 c.195 §23; 2003 c.802 §63; 2005
c.832 §18; 2007 c.614 §6; 2007 c.783 §125]
     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. (1)
Any tax on property that is imposed on property that is subject to ad valorem
taxation by any unit of local government shall be certified to the assessor
each year, as provided under ORS 310.060. Except as otherwise specifically
provided by law, any tax, fee, charge or assessment that is not a tax on
property or is not imposed on property subject to ad valorem taxation shall not
be certified to the assessor. Each tax certified shall be certified in
whichever of the following forms is applicable:
     (a) In dollars and cents in either the
total amount to be raised from all property in the unit;
     (b) In dollars and cents per property; or
     (c) As a rate per $1,000 of assessed
value.
     (2) If any unit of local government
imposes on property that is subject to ad valorem taxation a tax on property,
as defined in ORS 310.140, that is not certified to the assessor under ORS
310.060 for imposition and collection, and a court of competent jurisdiction
determines that the tax is subject to the limits of section 11b, Article XI of
the Oregon Constitution, the unit of local government shall pay any refunds
ordered by the court. No refunds shall be paid from the unsegregated tax
collections account, and the assessor shall not be required to redetermine the
amount of other taxes imposed on any property that also is subject to the
challenged tax.
     (3) Notwithstanding ORS 311.806, when any
unit of local government certifies a tax on property to be collected by the tax
collector, and the amount of the tax on individual properties is calculated by
the unit of local government, any claim for refund of such taxes due to an
error in calculation of the amount of the tax shall be made to the unit of
local government within the same time and in the same manner as claims for
refund are to be made under ORS 311.806. The unit of local government shall pay
any refunds it determines to be due to errors in calculation of the amount of
the tax out of the funds available to the unit of local government. Such
refunds shall not be paid from the unsegregated tax collections account, and
the assessor shall not be required to redetermine the amount of other taxes
imposed on the property for which the refund is made.
     (4) Notwithstanding ORS 311.806, when any
entity that is not a unit of local government certifies an amount specifically
authorized by law to be included on the roll to be collected by the tax
collector, and the amount on individual properties is calculated by the entity,
any claim for refund of the amount due to an error in calculation of the amount
shall be made to the entity within the same time and in the same manner as
claims for refunds are to be made under ORS 311.806 (2). The entity shall pay
any refunds it determines to be due to errors in calculation of the amount out
of the funds available to the entity. The refunds shall not be paid from the
unsegregated tax collections account, and the assessor shall not be required to
redetermine the amount of other taxes imposed on the property for which the
refund is made. [1991 c.459 §211; 1993 c.270 §48; 1995 c.256 §9; 1997 c.541 §259]
     310.145
Ordinance or resolution classifying and categorizing taxes subject to 1990
Measure 5 limits. (1) Each
unit of local government that imposes a tax, fee, charge or assessment may
adopt an ordinance or resolution classifying all or any of the taxes, fees,
charges and assessments it imposes as being in one or more of the following
categories:
     (a) Taxes on property subject to the
limits of section 11b, Article XI of the Oregon Constitution, and within this
category, those taxes that are dedicated to funding the public school system,
and those that are imposed to support other government operations.
     (b) Incurred charges.
     (c) Assessments for local improvements.
     (d) Taxes to pay principal and interest on
exempt bonded indebtedness.
     (e) All other taxes, fees, charges and
assessments that are not subject to the limits of section 11b, Article XI of
the Oregon Constitution.
     (2) An ordinance or resolution adopted
under this section shall serve as notice of the classification of taxes, fees,
charges and assessments for purposes of ORS 305.580 to 305.591. [1991 c.459 §212;
1993 c.270 §49]
     310.147
Code area system; tentative consolidated tax rates per category; total
consolidated code area rates after adjustment; recordation on assessment roll. (1) Each year, the county assessor shall
establish a system of code areas, identified by code numbers, which shall
represent all of the various combinations of taxing districts, or tax zones of
taxing districts in which district taxes differ, as of July 1 of that year in
which a piece of property was located in the county on January 1 of that year.
     (2) The assessor shall compute a tentative
consolidated ad valorem property tax rate for each code area. The tentative
consolidated ad valorem property tax rate for the code area shall be determined
for each category under ORS 310.150. The tentative consolidated ad valorem
property tax rate for each category for the code area shall be the sum of the
category rates determined under ORS 310.090 for each taxing district in the
code area.
     (3)(a) The assessor shall compute the
consolidated category rate for each category under ORS 310.150 using the ad
valorem property taxes to be imposed on each property after adjustment under
ORS 310.150. In the case of the exempt bonded indebtedness category, the
tentative consolidated category rate for the code area shall be the
consolidated category rate for the code area.
     (b) The total consolidated rate for the
code area shall equal the sum of the consolidated rates for each category
determined under paragraph (a) of this subsection after adjustment under ORS
310.150.
     (4) The assessor shall indicate on the
assessment roll the code area number for each item of property assessed. In
addition, the assessor shall compile in duplicate a list of all code areas and
their numbers and identify for each area the names of each taxing district in
the area, the rate, after adjustment under ORS 310.150, for each item of the
taxing district reported on the notice filed under ORS 310.060, the total rate
for each taxing district and by category as described in ORS 310.150 and the
total consolidated rate for the code area. The list shall constitute a part of
the certificate prepared under ORS 311.105, to be delivered to the county clerk
and to the tax collector. [Formerly 308.221; 2001 c.246 §9; 2001 c.553 §7; 2003
c.621 §104]
     310.150
Segregation into categories; category limits; determination whether amount of
taxes on property is within limits; method of reducing taxes to meet limits. (1) The three categories within which ad
valorem property tax items are to be categorized in the notice to be filed
under ORS 310.060 and for which category rates of ad valorem property taxes are
to be computed under ORS 310.090 and tentative consolidated category rates are
to be computed for each code area under ORS 310.147 are as follows:
     (a) Taxes levied or imposed for the
purpose of funding exempt bonded indebtedness.
     (b) Taxes levied or imposed for the
purpose of funding the public school system and that are not described in
paragraph (a) of this subsection.
     (c) Taxes levied or imposed for the
purpose of funding government operations other than public school system
operations and that are not described in paragraph (a) of this subsection.
     (2) After computation of the tentative ad
valorem property tax consolidated rate for each category under ORS 310.147, and
after calculation of the amount of ad valorem property taxes to be imposed on
properties in the county, but before extending any taxes on the assessment and
tax roll, the assessor shall determine whether the total amount of taxes on
property to be imposed on each property in the code area in each category is
within the limits described in subsection (3) of this section.
     (3)(a) The assessor shall determine
whether the ad valorem property taxes to be imposed on any property exceed the
limits described in this subsection in order to ensure, as guaranteed in
section 11 (11) and 11b, Article XI of the Oregon Constitution, that taxes
imposed in each geographic area taxed by the same local taxing districts do not
exceed $5 (public school system) and $10 (other government) per $1,000 of real
market value.
     (b) For the category of taxes imposed for
the purpose of funding the public school system that are not for the purpose of
paying principal and interest on exempt bonded indebtedness, if the tentative
consolidated ad valorem property tax rate determined under subsection (2) of
this section exceeds $5 per $1,000 of real market value, the consolidated rate
shall be adjusted as provided in this section so that the consolidated rate for
the public school system category equals $5 per $1,000 of real market value.
     (c) For the category of taxes imposed for
the purpose of funding government operations other than the public school
system and that are not for the purpose of paying principal and interest on
exempt bonded indebtedness, if the tentative consolidated ad valorem property
tax rate exceeds $10 per $1,000 of real market value, the consolidated rate
shall be adjusted as provided in this section so that the consolidated rate for
the other government category equals $10 per $1,000 of real market value.
     (d) For the category of taxes imposed for
the purpose of paying principal and interest on exempt bonded indebtedness, the
tentative consolidated rate determined under subsection (2) of this section
shall be the consolidated rate for the exempt bonded indebtedness category.
     (4) If the taxes on property in either
category to be imposed on any property in the code area exceed the limit
established for that category in subsection (3) of this section, the assessor
shall reduce the taxes by applying a reduction ratio.
     (5)(a) If local option taxes described
under ORS 280.040 to 280.145 have been adopted by one or more taxing districts
in the code area, the reduction ratio shall be calculated under this subsection
and applied only to the local option taxes imposed on the property for which
the taxes are being determined.
     (b) Local option taxes subject to
compression under this subsection include urban renewal division of tax revenue
that is derived from the division of local option tax authority.
     (c) The numerator of the reduction ratio
shall be the amount obtained (but not less than zero) by subtracting the
tentative consolidated category rate of ad valorem property taxes that are not
local option taxes from the maximum rate of ad valorem property taxes for the
category described in subsection (3) of this section.
     (d) The denominator for the ratio shall be
the total rate of all local option taxes for the category.
     (e) The assessor shall multiply the
reduction ratio determined under this subsection by each local option tax
amount to which the property is subject in the category.
     (f) So reduced, the assessor shall again
determine if the total taxes for the category to be imposed on the property
exceed the limits described in subsection (3) of this section. If the reduced
taxes for the category do not exceed the category limit, such taxes shall be
the taxes used to compute the consolidated rate for the code area in which the
property is located. If the reduced taxes for the category still exceed the
category limit after all local option taxes have been eliminated, the taxes in
the category shall be subject to further reduction under subsection (6) of this
section.
     (6)(a) If the property is not subject to
local option taxes or if all local option taxes have been eliminated as a
result of the application of the reduction ratio calculated under subsection
(5) of this section, and the tentative consolidated rate determined under ORS 310.147
for the category exceeds the maximum rate of ad valorem property taxes for the
category described in subsection (3) of this section, the reduction ratio shall
be determined under this subsection.
     (b) The numerator of the reduction ratio
shall be the maximum rate permitted for the category described in subsection
(3) of this section.
     (c) The denominator of the reduction ratio
shall be the tentative consolidated category rate under ORS 310.147 (or the
category rate applicable to the property after the reduction under subsection
(5) of this section, if applicable).
     (d) The assessor shall multiply the
reduction ratio determined under this subsection by the amount of each taxing
district item of ad valorem property tax that is a component of the tentative
consolidated category rate for the code area in which the property is located.
     (7) In determining whether the taxes
described in subsection (1)(c) of this section exceed the limitation under
subsection (3)(c) of this section, all moneys raised through the urban renewal
special levy described in ORS 457.435 and all moneys raised through the urban
renewal division of tax, including amounts derived from exempt bonded
indebtedness authority and local option tax authority, must be categorized as
subject to the limitation described in subsection (3)(c) of this section. [1991
c.459 §213; 1997 c.541 §260; 2003 c.198 §1]
     310.153
Total amount to be raised for each taxing district and item; basis for assessorÂ’s
certificate. (1) The
assessor shall determine the total amount to be raised for each taxing district
in the code area and, for the total amount for each taxing district, the amount
for each item that is listed in the taxing districtÂ’s notice filed under ORS
310.060.
     (2) The amounts determined under this section
shall serve as the basis for the assessorÂ’s certificate prepared under ORS
311.105. [1997 c.541 §263]
     Note: 310.153 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 310 or
any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     310.155
Public school system limit; definitions. (1) For purposes of ORS 310.150, taxes are levied or imposed to fund
the public school system if the taxes will be used exclusively for educational
services, including support services, provided by any unit of government, at
any level from prekindergarten through post-graduate training.
     (2) Taxes on property levied or imposed by
a unit of government whose principal function is to provide educational
services shall be considered to be dedicated to fund the public school system
unless the sole purpose of a particular, voter approved levy is for other than
educational services or support services as defined in this section.
     (3) Taxes on property levied or imposed by
a unit of government whose principal function is to perform government
operations other than educational services shall be considered to be dedicated
to fund the public school system only if the sole purpose of a particular,
voter approved levy is for educational services or support services as defined
in this section.
     (4) As used in this section, “educational
services” includes:
     (a) Establishment and maintenance of
preschools, kindergartens, elementary schools, high schools, community colleges
and institutions of higher education.
     (b) Establishment and maintenance of
career schools, adult education programs, evening school programs and schools
or facilities for persons with physical, mental or emotional disabilities.
     (5) As used in this section, “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.
     (6) “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 subsection (4) of this section. [1991 c.459 §214; 1995 c.343 §27;
1997 c.541 §264; 2007 c.70 §76]
     310.156
Certain community college library limits. (1) Notwithstanding ORS 310.155 and for purposes of ORS 310.150, taxes
levied or imposed by a community college district to provide a public library
system established prior to September 9, 1995, shall be considered to be levied
or imposed for the purpose of funding government operations other than the
public school system.
     (2) As used in this section, “public
library system” has the meaning given the term in ORS 357.400. [1995 c.43 §2]
     310.160
Unit of property; description for purposes of determining if amount of taxes
exceeds 1990 Measure 5 limits.
(1) For purposes of determining whether the taxes on property to be imposed on
any property exceed the limits imposed by section 11b, Article XI of the Oregon
Constitution, the unit of property to be considered shall consist of all
contiguous property within a single code area in the county under common
ownership that is used and appraised for a single integrated purpose, whether
or not that property is taxed as a single account or multiple accounts.
     (2) In the case of real property that is
specially assessed under ORS 308A.107, 308A.256, 308A.315 or 321.257 to 321.390
or any other law, or partially exempt from tax under ORS 307.250, 307.370 or
358.480 to 358.545 or any other law, the unit of property shall consist of all
components of land and improvements in a single operating unit.
     (3) In the case of timeshare properties,
the unit of property shall consist of all real property components associated
with all timeshare property within a timeshare plan as described in ORS 94.808.
     (4) In the case of personal property that
is not part of an operating unit consisting of both real and personal property,
the unit of property shall consist of all items of personal property identified
in a single property tax account.
     (5) In the case of land upon which an
improvement is located, and the land and the improvement are owned by different
persons, if the land and improvements are a single operating unit, the unit of
property shall consist of the entire improved parcel. [1991 c.459 §215; 1993
c.801 §37a; 1999 c.314 §64; 2001 c.540 §20]
     310.165
Partially exempt or specially assessed property; treatment of additional taxes
imposed upon disqualification from special assessment or exemption. (1) For any unit of property partially
exempt from tax under ORS 307.250, 307.370, 308.459 or 358.480 to 358.545 or
any other law, the assessor shall determine the maximum amount of taxes on
property to be imposed on such property under ORS 310.150, by using the lesser
of the real market value or the taxable value of the property after the
exemption has been applied.
     (2) For any land that is specially
assessed for ad valorem tax purposes under ORS 308A.050 to 308A.128, 308A.250
to 308A.259, 308A.315, 321.257 to 321.390, 321.700 to 321.754 or 321.805 to
321.855, the assessor shall determine the maximum amount of taxes on property
to be imposed on such property under ORS 310.150 by using the lesser of the
real market value or the specially assessed value of the property.
     (3) In the case of any unit of property of
which a part of the unit is exempt from taxation, and that part may be
identified both as to value and physical description, the real market value of
the unit shall not include the value of the exempt part of the unit.
     (4) If any unit of property described in
subsection (1) or (2) of this section for which the maximum amount of taxes
imposed has been determined under this section is subject to imposition of
additional taxes due to disqualification from special assessment or partial
exemption, the determination of the maximum amount of additional taxes that may
be imposed due to disqualification shall be made on the basis of the real
market value of the property for the year to which the additional taxes relate.
[1991 c.459 §216; 1993 c.270 §50; 1993 c.801 §37b; 1999 c.314 §65; 2001 c.114 §24;
2001 c.540 §21; 2003 c.454 §§104,106; 2003 c.621 §95]
     310.170
Allocation by districts of distributions from unsegregated tax collections
account among taxes subject to 1990 Measure 5 limits. If any taxing district certifies for levy or
imposition under ORS 310.060 more than one tax subject to the limits of section
11b, Article XI of the Oregon Constitution, and receives distributions from the
unsegregated tax collections account in an amount that is less than the total
amount of taxes so certified, the taxing district may allocate the funds
distributed to it among the taxes so certified. No taxing district may allocate
funds to any one tax in an amount greater than the amount the district
certified for levy or imposition under ORS 310.060 during the period for which
the tax is imposed. [1991 c.459 §219]
     310.180 [1991 c.396 §3; 1993 c.424 §7; repealed by
1997 c.541 §268]
     310.181 [1991 c.396 §2; repealed by 1997 c.541 §268]
     310.182 [1991 c.396 §4; 1993 c.424 §8; repealed by
1997 c.541 §268]
     310.184 [1991 c.396 §5; 1993 c.424 §9; repealed by
1997 c.541 §268]
     310.186 [1991 c.396 §§6,8; 1993 c.424 §10; repealed
by 1997 c.541 §268]
     310.188 [1991 c.396 §7; 1993 c.424 §11; repealed by
1997 c.541 §268]
(Election
Challenges)
     310.190
Effect of election challenge on tax; resolution of challenge. (1) If a challenge has been filed under ORS
258.016 (7), any tax that was authorized by the election shall not be extended
on the assessment and tax roll until the challenge has been resolved.
     (2) If a challenge is resolved so that the
contested election is determined to be valid and all appeals of the resolution
also resolved, or rights to appeal expired, the tax that was authorized by the
election shall be extended on the roll for the first tax year following the
date of resolution.
     (3) The tax shall be extended for the same
number of years as the tax would have been imposed had the challenge not
occurred. [1997 c.541 §318]
     310.193
Taxing district duty to notify assessor of challenge. A taxing district that has received notice
of a challenge to one of the districtÂ’s elections under ORS 258.016 shall
notify the assessor of the filing of the challenge and of the resolution of the
challenge. [1997 c.541 §319]
(Calculation
of 1997 Measure 50 Permanent and Supplemental Statutory Rate Limits on
Operating Taxes and 1997-1998 Tax Reductions)
     310.200
Purpose. The purpose of ORS
310.200 to 310.242 is to set forth the procedure by which tax reductions caused
by implementation of section 11, Article XI of the Oregon Constitution, and
caused by additional statutory reductions, for the tax year beginning July 1,
1997, are to be distributed to the property taxpayers and taxing districts of
this state and to derive each districtÂ’s permanent rate limit for operating
taxes and statutory rate limit for operating taxes for tax years beginning on
or after July 1, 1997. [1997 c.541 §20]
     310.202
Definitions for ORS 310.200 to 310.242. As used in ORS 310.200 to 310.242:
     (1) “Local option taxes” means taxes
described under section 11 (4) or (7)(c), Article XI of the Oregon
Constitution, and does not include serial levies or continuing levies first
imposed in the tax year beginning July 1, 1997, that merely replace serial or
one-year levies imposed in the tax year beginning July 1, 1996.
     (2) “Measure 5 assessed value rate” means
the rate determined under ORS 310.238.
     (3) “Measure 5 imposed tax estimate” means
the amount determined under ORS 310.210 solely for purposes of tax reduction
distribution and is not the amount of tax actually to be imposed on property
for the tax year.
     (4) “Measure 5 value” means the real
market value of taxable property that is not subject to special assessment or
the specially assessed value of property subject to special assessment.
     (5) “Measure 47 comparison taxes” means
taxes calculated under ORS 310.212. The Legislative Assembly is expressly not
adopting by reference any provision of repealed Ballot Measure 47 (1996) under
ORS 310.200 to 310.242.
     (6) “Operating taxes” has the meaning
given that term in ORS 310.055.
     (7) “Permanent rate limit on operating
taxes” means a taxing district’s maximum rate of operating taxes allowed under
section 11 (3), Article XI of the Oregon Constitution.
     (8) “Pre-reduction Measure 50 taxes” means
the amount determined by subtracting those taxes not subject to reduction under
section 11 (3), Article XI of the Oregon Constitution, from the Measure 5
imposed tax estimate.
     (9) “Qualified taxing district obligations”
means any portion of a local taxing district levy that is used to repay:
     (a) Principal and interest for any bond
issued before December 5, 1996, and secured by a pledge or explicit commitment
of ad valorem property taxes or a covenant to levy or collect ad valorem
property taxes;
     (b) Principal and interest for any other
formal, written borrowing of moneys executed before December 5, 1996, for which
ad valorem property tax revenues have been pledged or explicitly committed, or
that are secured by a covenant to levy or collect ad valorem property taxes;
     (c) Principal and interest for any bond
issued to refund an obligation described in paragraph (a) or (b) of this
subsection; or
     (d) Local government pension and
disability plan obligations that commit ad valorem property taxes and the ad
valorem property taxes imposed to fulfill those obligations.
     (10) “Statutory rate limit on operating
taxes” means the maximum rate of operating taxes that may be imposed after
supplemental statutory reduction under ORS 310.222 (6).
     (11) “Urban renewal increment” has the
meaning given the term “increment” in ORS 457.010. [1997 c.541 §21; 2003 c.46 §25]
     310.204
“Hospital facility” defined.
In order to determine if ad valorem property taxes are used to support a
hospital facility and therefore are subject to section 11 (6), Article XI of
the Oregon Constitution, the term “hospital facility” means a facility with an
organized medical staff, with permanent facilities that include inpatient beds,
and with medical services, including physician services and continuous nursing
services under the supervision of registered nurses, providing diagnosis and
medical or surgical treatment primarily for but not limited to acutely ill
patients and accident victims. [1997 c.541 §266; 2005 c.94 §62]
     Note: 310.204 was added to and made a part of ORS
chapter 310 by legislative action but was not added to any smaller series
therein. See Preface to Oregon Revised Statutes for further explanation.
     310.206
1997-1998 tax certification notice. (1) Notwithstanding ORS 310.060, for the tax year beginning July 1,
1997, the notice required under ORS 310.060 shall be as provided in this
section.
     (2) Every city, school district or other
public corporation authorized to levy or impose a tax on property shall file a
notice in writing of the ad valorem property tax levy made by it and any other
taxes on property imposed by it on property subject to ad valorem property
taxation that is required or authorized to be placed on the assessment and tax
roll for the current fiscal year. The notice shall be accompanied by a copy of
a lawfully adopted ordinance or resolution that categorizes the tax, fee,
charge, assessment or toll as subject to or not subject to the limits of
section 11b, Article XI of the Oregon Constitution, identified by the
categories set forth in ORS 310.150.
     (3) For any ad valorem property taxes
levied by the taxing district, the notice shall state as a separate item:
     (a) The total amount of money, prior to
reduction under section 11 (3), Article XI of the Oregon Constitution, that the
taxing district would have been entitled to levy under the property tax laws of
this state as described in ORS 310.210 (2);
     (b) If the taxing district is a taxing
district other than a city, county or school district:
     (A) The amount of the levy that is used to
support a hospital facility; and
     (B) The amount of any levy certified in
the tax year beginning July 1, 1995, that was used to support a hospital
facility;
     (c) The amount of any levy of ad valorem
property taxes that is not subject to constitutional reduction because the levy
is described in section 11 (7)(a), Article XI of the Oregon Constitution;
     (d) The amount of any serial or one-year
levy that replaces an existing serial or one-year levy approved by a majority
of the voters voting on the question in an election held on or after December
5, 1996, and first imposed for a tax year beginning on July 1, 1997, if the
rate or the amount of the levy is not greater than the rate or amount of the
levy replaced;
     (e) The total rate or amount of the taxing
districtÂ’s local option tax that is imposed pursuant to ORS 280.040 to 280.145
or that is treated as a local option tax under section 11 (7)(c), Article XI of
the Oregon Constitution, and the date the local option tax was approved by
voters;
     (f) The amount levied for the payment of
exempt bonded indebtedness or interest thereon that is not subject to
limitation under section 11 (11) or section 11b, Article XI of the Oregon
Constitution;
     (g) The amount levied to pay qualified
taxing district obligations, identifying the extent to which the amount levied
is to be used to repay:
     (A) Principal and interest for any bond
issued before December 5, 1996, and secured by a pledge or explicit commitment
of ad valorem property taxes or a covenant to levy or collect ad valorem
property taxes;
     (B) Principal and interest for any other
formal, written borrowing of moneys executed before December 5, 1996, for which
ad valorem property tax revenues have been pledged or explicitly committed, or
that are secured by a covenant to levy or collect ad valorem property taxes;
     (C) Principal and interest for any bond
issued to refund an obligation described in subparagraph (A) or (B) of this
paragraph; or
     (D) Local government pension and
disability plan obligations that commit ad valorem property taxes and the ad
valorem property taxes imposed to fulfill those obligations; and
     (h) For any levy certified under paragraph
(g) of this subsection, the amount levied to pay the same qualified obligation
(or a predecessor obligation that has been refunded by the current qualified
obligation) in the tax year beginning July 1, 1995.
     (4)(a) If the taxing district chooses not
to levy the entire amount that the taxing district would have been entitled to
levy under subsection (3)(a) of this section, the taxing district shall state
the amount as prescribed in subsection (3)(a) of this section under the heading
“For Permanent Rate Limit Determination Only.”
     (b) The taxing district shall then state
the lesser amount that the district has determined as the maximum amount to be
raised for operating tax purposes for the tax year beginning July 1, 1997,
under the heading “1997-1998 Operating Tax Amount.”
     (5)(a) The notice shall also list each
rate or amount subject to the limits of section 11b, Article XI of the Oregon
Constitution, identified by the categories set forth in ORS 310.150.
     (b) If an item as described in subsection
(3) of this section is allocable to more than one category under ORS 310.150,
then notwithstanding subsection (3) of this section, the notice shall list as a
separate item each portion that is allocable to a category.
     (6) The notice and the taxing district
filing the notice shall comply with ORS 310.060 (3). [1997 c.541 §22]
     310.208
1997-1998 urban renewal certification. (1) Notwithstanding ORS 457.440, for the tax year beginning July 1,
1997, an urban renewal agency shall certify to the assessor for each urban
renewal plan the amount that would have been certified under ORS 457.440 (1995
Edition) and the other laws of this state applicable to the certification as
set forth in Oregon Revised Statutes (1995 Edition) and as further modified by
the laws of this state applicable to the tax year beginning July 1, 1997, other
than:
     (a) Section 11, Article XI of the Oregon
Constitution, and the other provisions of House Joint Resolution 85 (1997)
(Ballot Measure 50 (1997)); and
     (b) ORS 310.212 to 310.242.
     (2) If the urban renewal plan is an
existing urban renewal plan, as defined in ORS 457.010, the urban renewal
agency shall include in the certification a notice of a potential special levy
made by the municipality, as defined in ORS 457.010, as permitted under section
11 (16), Article XI of the Oregon Constitution, in an amount to be subsequently
determined under ORS 310.240 (4). If the urban renewal plan is not an existing
urban renewal plan, no special levy described in this subsection shall be made.
     (3) For purposes of making the
certification described in this section, the real market value of property
shall be determined as provided in section 11 (11)(a)(A), Article XI of the
Oregon Constitution. [1997 c.541 §23]
     310.210
Measure 5 imposed tax estimate.
(1) After the assessor has received all certifications of levy under ORS
310.206 for the tax year beginning July 1, 1997, the assessor shall first
calculate the Measure 5 imposed tax estimate under this section.
     (2) The assessor shall compute ad valorem
property taxes on each property under the property tax laws of this state as
set forth in the Oregon Revised Statutes (1995 Edition), including section 11,
Article XI of the Oregon Constitution (1995 Edition), as further modified by
the property tax laws of this state applicable to the tax year beginning July
1, 1997, except for the following laws:
     (a) Section 11, Article XI of the Oregon
Constitution, and the other provisions of House Joint Resolution 85 (1997)
(Ballot Measure 50 (1997));
     (b) ORS 310.212 to 310.242; and
     (c) Any provision of law requiring an
offset against a local taxing district levy.
     (3) The amount of taxes determined under
subsection (2) of this section for each property shall be the propertyÂ’s
Measure 5 imposed tax estimate. The amount determined for each district shall
be the districtÂ’s Measure 5 imposed tax estimate.
     (4) In calculating the Measure 5 imposed
tax estimate, the assessor shall not take into account any local option taxes
that have been certified under ORS 310.206.
     (5) For purposes of calculating the
Measure 5 imposed tax estimate under this section, the real market value of
property shall be determined as provided in section 11 (11)(a)(A), Article XI
of the Oregon Constitution. [1997 c.541 §24]
     310.212
Measure 47 comparison taxes.
(1) The assessor shall determine Measure 47 comparison taxes for each property
under this section.
     (2)(a) The assessor shall subtract the
following taxes from the ad valorem property taxes imposed on each property for
the tax year beginning July 1, 1995:
     (A) Taxes imposed to pay principal and
interest on exempt bonded indebtedness;
     (B) Urban renewal taxes; and
     (C) Taxes imposed to pay qualified taxing
district obligations, as calculated under subsection (3) of this section.
     (b) The assessor shall calculate the
dollar value of offsets against ad valorem property taxes for the tax year
beginning July 1, 1995, and shall add to the amount determined under paragraph
(a) of this subsection each propertyÂ’s share of such offsets if:
     (A) The county contains a taxing district
with offsets from appeals for the tax year beginning July 1, 1995, that exceed
10 percent of the districtÂ’s net levy for the tax year beginning July 1, 1995;
and
     (B) The taxing district is not a school
district, education service district, community college or community college
service district.
     (3)(a) The amount subtracted for qualified
taxing district obligations under subsection (2)(a)(C) of this section shall be
determined for each category described in ORS 310.150.
     (b) For each category, the assessor shall
multiply the total amount imposed by a district on a property, less those taxes
described in subsection (2)(a)(A) and (B) of this section, by a ratio, the
numerator of which is the total amount of qualified obligations that were
certified by the district for the tax year beginning July 1, 1995, and the
denominator of which is the total amount of the districtÂ’s imposed taxes, other
than taxes imposed to pay principal and interest on exempt bonded indebtedness
and urban renewal taxes, in the category.
     (c) The total of the amounts determined
under this subsection for all three categories shall be the amount subtracted
under subsection (2)(a)(C) of this section.
     (4) The assessor shall reduce the amount
determined under subsection (2) of this section by 10 percent.
     (5) The assessor shall determine for each
property the value that has been added to the assessment roll for the tax year
beginning July 1, 1997, that is attributable to changes in the value of the
property for the tax year beginning July 1, 1996, or July 1, 1997, as the result
of:
     (a) New property or improvements to
property;
     (b) A partition or subdivision of
property;
     (c) A rezoning of property and use of the
property consistent with the rezoning;
     (d) Omitted property; or
     (e) The disqualification of property from
exemption, partial exemption or special assessment.
     (6) The assessor shall divide the amount
determined in subsection (4) of this section by the Measure 5 value in the code
area on the assessment roll for the tax year beginning July 1, 1997, reduced by
the total value determined in the code area under subsection (5) of this
section to arrive at a Measure 47 comparison tax rate.
     (7)(a) The assessor shall multiply the
total value determined for each property under subsection (5) of this section
by the Measure 47 comparison tax rate in the code area determined under
subsection (6) of this section.
     (b) The assessor shall add the amount
determined under paragraph (a) of this subsection to the amount determined in
subsection (4) of this section to arrive at the total amount of Measure 47
comparison taxes for each property.
     (c) The assessor shall total the amounts
determined under paragraph (b) of this subsection for all property in the code
area to determine the total Measure 47 comparison taxes for the code area.
     (8) The assessor shall allocate the
Measure 47 comparison taxes to each taxing district in the code area in the
proportion that each taxing districtÂ’s share of the Measure 5 imposed tax
estimate in the code area (excluding taxes for exempt bonded indebtedness and
urban renewal and the amount certified for qualified taxing district
obligations) bears to the total Measure 5 imposed taxes for the code area
(excluding taxes for exempt bonded indebtedness and urban renewal and the
amount certified for qualified taxing district obligations). The total of the
amounts so allocated to a district from all of the districtÂ’s code areas shall
be the taxing districtÂ’s Measure 47 comparison tax.
     (9) If the taxing district is other than a
city, county or school district and supports a hospital facility through ad
valorem property taxes, the Measure 47 comparison tax shall be further adjusted
by subtracting the allocated portion of taxes used to support a hospital
facility from the total amount allocated to the district under subsection (8)
of this section.
     (10) The Measure 47 comparison tax shall
be further adjusted by subtracting the allocated portion of taxes that are
imposed pursuant to an operating tax levy approved by voters prior to December
5, 1996, in an election and for which property taxes are first imposed for the
tax year beginning July 1, 1996, or July 1, 1997, if the levy was approved by
voters in an election:
     (a) In which at least 50 percent of
registered voters eligible to vote in the election cast a ballot; or
     (b) That was the general election in an
even-numbered year. [1997 c.541 §25]
     310.214
Measure 47 comparison tax adjustments for certain nonschool taxing districts. (1) This section applies to a taxing
district if:
     (a) The district is not a school district,
education service district, community college district or community college
service district;
     (b) The additions to value in the district
under ORS 310.212 (5) exceed 10 percent of the Measure 5 value for the district
(before the addition of any value described in ORS 310.212 (5)); and
     (c) There has been no voter approval of a
new tax base under section 11, Article XI of the Oregon Constitution (1995
Edition), or other tax levy that would first take effect in a tax year
beginning July 1 of 1995, 1996 or 1997 (other than the approval of taxes to pay
bonded indebtedness).
     (2) Notwithstanding ORS 310.212, the
Measure 47 comparison taxes of a taxing district described in subsection (1) of
this section shall be increased by reducing the preliminary reduction
percentage in ORS 310.218 by each percentage point, or fraction thereof, that
the additions to value in the district identified in subsection (1)(b) of this
section exceed 10 percent. [1997 c.541 §25a]
     310.216
Pre-reduction Measure 50 taxes.
(1) The assessor shall determine pre-reduction Measure 50 taxes under this
section.
     (2) For each taxing district in the
county, the assessor shall subtract from the taxing districtÂ’s Measure 5
imposed tax estimate all of the following:
     (a) The total amount imposed to pay
principal and interest on exempt bonded indebtedness;
     (b) The amount certified to pay qualified
obligations of the taxing district;
     (c) The amount imposed to repay
indebtedness of an urban renewal area;
     (d) If the taxing district is other than a
city, county or school district, the amount imposed that is used to support a
hospital facility; and
     (e) The amount imposed pursuant to an
operating tax levy approved by voters prior to December 5, 1996, and for which
property taxes are first imposed for the tax year beginning July 1, 1996, or
July 1, 1997, if the levy was approved by voters in an election:
     (A) In which at least 50 percent of
registered voters eligible to vote in the election cast a ballot; or
     (B) That was the general election in an
even-numbered year.
     (3) The amount determined under subsection
(2) of this section shall be the taxing districtÂ’s pre-reduction Measure 50
tax. [1997 c.541 §26]
     310.218
Preliminary reduction percentages. (1) The assessor shall compare the pre-reduction Measure 50 tax for
the district with the Measure 47 comparison tax for the district, and determine
the percentage by which the Measure 47 comparison tax is less than the
pre-reduction Measure 50 tax for the district.
     (2) The percentage determined under this section
shall be the preliminary reduction percentage for the district. [1997 c.541 §27]
     310.220
Assessor certification to Department of Revenue; contents. The assessor shall certify to the Department
of Revenue for each taxing district and code area in the county:
     (1) A preliminary reduction percentage
determined under ORS 310.218;
     (2) The pre-reduction Measure 50 tax
applicable to the district, as determined under ORS 310.216;
     (3) The Measure 47 comparison tax
applicable to the district, as determined under ORS 310.212;
     (4) The assessed value of the additions of
value described in ORS 310.212 (5)(a) and (b);
     (5) The Measure 47 comparison taxes
attributable to the additions of value, as determined under ORS 310.212 (7)(a);
     (6) Taxes used to pay qualified
obligations, if the qualified obligations consist of local government pension
and disability plan obligations;
     (7) Urban renewal taxes other than urban
renewal taxes used to pay principal and interest on bonded indebtedness;
     (8) Operating tax levies approved by
voters prior to December 5, 1996, and for which property taxes are first
imposed for the tax year beginning July 1, 1996, or July 1, 1997, if the levy
was approved by voters in an election:
     (a) In which at least 50 percent of
registered voters eligible to vote in the election cast a ballot; or
     (b) That was the general election in an
even-numbered year; and
     (9) Any other information required by the
department. [1997 c.541 §28]
     310.222
Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification
to assessor. (1) Upon
receipt of all certifications made under ORS 310.220, the Department of Revenue
shall compute:
     (a) A statewide constitutional reduction
percentage for pre-reduction Measure 50 taxes so as to achieve a statewide
average reduction in Measure 50 taxes of 17 percent; and
     (b) A supplemental statutory reduction
percentage so as to achieve a statewide average reduction of 17 percent in all
of the following taxes:
     (A) Pre-reduction Measure 50 taxes;
     (B) Taxes used to pay qualified
obligations of the taxing districts, if the qualified obligations consist of
local government pension and disability plan obligations;
     (C) Urban renewal taxes other than urban
renewal taxes used to pay principal and interest on bonded indebtedness; and
     (D) An operating tax levy approved by
voters prior to December 5, 1996, and for which property taxes are first
imposed for the tax year beginning July 1, 1996, or July 1, 1997, if the levy
was approved by voters in an election:
     (i) In which at least 50 percent of
registered voters eligible to vote in the election cast a ballot; or
     (ii) That was the general election in an
even-numbered year.
     (2) The department shall compute a
constitutional reduction percentage for Measure 50 taxes by comparing the total
statewide pre-reduction Measure 50 tax amount with the total statewide Measure
47 comparison tax amount and calculating the statewide percentage by which the
total Measure 47 comparison tax amount is less than the total pre-reduction
Measure 50 tax amount.
     (3) If the statewide reduction percentage
for Measure 50 taxes determined under subsection (1) of this section equals 17
percent, the constitutional reduction percentage for each district shall equal
the percentage certified to the district under ORS 310.220. The department
shall proceed to calculate the supplemental statutory reduction under
subsection (6) of this section.
     (4) If the statewide reduction percentage
for Measure 50 taxes determined under subsection (1) of this section is greater
than 17 percent, each taxing districtÂ’s preliminary reduction percentage shall
be multiplied by a fraction, the numerator of which is the percentage point
difference between the statewide reduction percentage and 17 percent, and the
denominator of which is the statewide reduction percentage. The product shall
then be subtracted from the preliminary reduction percentage to obtain the
taxing districtÂ’s constitutional reduction percentage. The department shall
then calculate the supplemental statutory reduction under subsection (6) of
this section.
     (5) If the statewide reduction percentage
for Measure 50 taxes determined under subsection (1) of this section is less
than 17 percent, each taxing districtÂ’s preliminary reduction percentage shall
be multiplied by a fraction, the numerator of which is the percentage point
difference between the statewide reduction percentage and 17 percent, and the
denominator of which is the statewide reduction percentage. The product shall
then be added to the preliminary reduction percentage to obtain the
constitutional reduction percentage for the district. The department shall then
calculate the supplemental statutory reduction under subsection (6) of this
section.
     (6)(a) Following the determination made
under subsection (3), (4) or (5) of this section, the department shall compute
a supplemental statutory reduction percentage so that the statewide total
amount of all of the taxes described in subsection (1)(b) of this section is
reduced by 17 percent, using the procedure in this subsection.
     (b) The department shall compute a
statewide total amount of the taxes certified under ORS 310.220 (6), (7) and
(8), and shall multiply this amount by 17 percent.
     (c) The supplemental reduction shall be
the percentage equivalent of a fraction, the numerator of which is the amount
calculated under paragraph (b) of this section and the denominator of which is
the statewide total pre-reduction Measure 50 tax amount plus the total amount
of taxes certified under ORS 310.220 (6), (7) and (8).
     (d) For each taxing district, the
department shall:
     (A) Add the supplemental reduction
percentage to the constitutional reduction percentage determined for the
district under subsection (3), (4) or (5) of this section to determine a total
reduction percentage for taxes that are subject to constitutional reduction;
and
     (B) Reduce the district’s other taxes that
were certified by the assessor under ORS 310.220 (6), (7) and (8) by the
supplemental statutory reduction percentage.
     (7)(a) If the statewide constitutional
reduction percentage no longer equals 17 percent after the department estimates
compression of Measure 50 taxes on a code area basis, the department shall
recalculate the constitutional reduction percentages as described in subsections
(4) and (5) of this section until the statewide reduction percentage equals 17
percent. Constitutional reduction percentages for each district shall be
finally determined prior to any determination of supplemental statutory
reduction.
     (b) The reduction percentages determined
under this section shall be adjusted so that the appropriate pre-compression
rate is the rate used under ORS 310.236.
     (8) The department shall certify to the
assessor:
     (a) The constitutional reduction
percentages and reduction amounts for each district as determined under
subsections (3), (4) and (5) of this section; and
     (b) The statutory reduction percentages
and reduction amounts determined under subsection (6) of this section. [1997
c.541 §29]
     310.228
Determination of state replacement obligation. (1) Based on the constitutional reduction
amounts computed under ORS 310.222, the Department of Revenue shall determine
the statewide total amount of constitutionally required reduction certified
under ORS 310.222 (8), excluding statutory reduction amounts, for:
     (a) School districts;
     (b) Education service districts;
     (c) Community college districts; and
     (d) Community college service districts.
     (2) Amounts appropriated to districts in
the categories described in subsection (1) of this section for the fiscal year
that equal the amounts determined under subsection (1) of this section shall
constitute the stateÂ’s replacement obligation under section 11 (9), Article XI
of the Oregon Constitution. [1997 c.541 §29a]
     310.230
Adjustment of Measure 47 comparison taxes and supplemental statutory reduction
to account for certain additions of value. (1) If the total statewide amount of additions of value certified to
the Department of Revenue under ORS 310.220 (4) exceeds four percent of the
assessed value of taxable property in this state for the tax year beginning
July 1, 1997 (not taking into account the additions of value certified under
ORS 310.220), the department shall subtract the portion of the Measure 47
comparison taxes attributable to additions of value in excess of four percent
from the statewide total of Measure 47 comparison taxes, prior to making the
computation under ORS 310.222.
     (2) The supplemental statutory reduction
percentage determined under ORS 310.222 (6) shall be adjusted so as to achieve
the same total reduction percentage for the taxes described in ORS 310.222
(1)(b) as is achieved for the statewide constitutional reduction percentage
following the calculation in subsection (1) of this section. [1997 c.541 §30]
     310.232
Subtraction of urban renewal increment from assessed value. The assessed value of taxable property of a
taxing district shall be further adjusted by the assessor for purposes of
determining the districtÂ’s amount of taxes before compression under ORS 310.242
by subtracting any assessed value in the district attributable to an urban
renewal increment in the district. [1997 c.541 §31]
     310.234
Nonschool taxing district 1997-1998 operating tax adjustment for timber
offsets. If the taxing
district is a district other than a school district, education service
district, community college district or community college service district and
is a district for which the assessor is directed to offset timber harvest
privilege tax revenues against the districtÂ’s ad valorem property taxes under
ORS 321.312 or 321.515 (1997 Edition), the operating tax rate calculated under
ORS 310.236 (3), (4) or (5), whichever is applicable, shall be further adjusted
to reflect the amount of the offset. Except as provided in this section, the
adjusted rate shall not be used for any purpose under ORS 310.200 to 310.242
other than determination of the districtÂ’s ad valorem property taxes for the
tax year beginning July 1, 1997. [1997 c.541 §32a; 1999 c.1078 §71]
     Note: 321.312 was repealed by section 26, chapter
621, Oregon Laws 2003. The text of 310.234 was not amended by enactment of the
Legislative Assembly to reflect the repeal. Editorial adjustment of 310.234 for
the repeal of 321.312 has not been made.
     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. (1) Upon receipt of the reduction
percentages for each district, the assessor shall determine the districtÂ’s
post-reduction Measure 50 taxes for the tax year beginning July 1, 1997, under
this section.
     (2) The assessor shall multiply the
certified constitutional reduction percentage by the pre-reduction Measure 50
tax amount determined under ORS 310.216 and then add to the product any of the
following taxes applicable to the district:
     (a) If the taxing district is other than a
city, county or school district, taxes imposed to support a hospital facility;
and
     (b) Taxes imposed pursuant to an operating
tax levy approved by voters prior to December 5, 1996, for which property taxes
are first imposed for the tax year beginning July 1, 1996, or July 1, 1997, if
the levy was approved by voters in an election:
     (A) In which at least 50 percent of
registered voters eligible to vote in the election cast a ballot; or
     (B) That was the general election in an
even-numbered year.
     (3) The assessor shall then calculate the
operating tax rate for the district by dividing the amount determined under
subsection (2) of this section by the assessed value of taxable property in the
district determined under ORS 310.232. The rate so determined shall be the
districtÂ’s permanent rate limit for operating taxes.
     (4)(a) If the taxing district is a
district for which a supplemental statutory reduction percentage has been
certified to the assessor, the assessor shall repeat the calculation described
in subsection (2) of this section, substituting the total reduction percentage
for the constitutional reduction percentage. Any district taxes that are
described in subsection (2)(b) of this section shall be reduced by the
supplemental reduction percentage in determining the amount.
     (b) The assessor shall then calculate the
operating tax rate for the district by dividing the amount determined under
paragraph (a) of this subsection by the assessed value of taxable property in
the district determined under ORS 310.232. The rate so determined shall be the
districtÂ’s statutory rate limit for operating taxes.
     (5) If, in the written notice made under
ORS 310.206, the district made a separate certification for permanent rate
limit purposes and for 1997 operating tax purposes, and the rate determined
under subsection (3) of this section, or subsection (4) of this section (if
applicable), will produce operating taxes greater than the amount certified for
operating taxes, the rate determined under subsection (3) or (4) of this
section shall be adjusted so as to produce the amount certified by the
district. Except as provided in ORS 310.234, the adjusted rate shall not be
used for any purpose under ORS 310.200 to 310.242 other than determination of
the districtÂ’s ad valorem property taxes for the tax year beginning July 1,
1997.
     (6) The assessor shall determine a rate
per $1,000 of assessed value for any of the following taxes applicable to the
district:
     (a) Taxes imposed to pay qualified
obligations of the district;
     (b) Local option taxes; and
     (c) Taxes imposed to pay exempt bonded
indebtedness.
     (7) The rates per $1,000 of assessed value
determined under subsection (6) of this section shall be determined by dividing
the amount of the tax for which a rate is being determined by the assessed
value of taxable property in the district under ORS 310.232.
     (8) The assessor shall determine a total
rate for the district and a rate for each category described in ORS 310.150 for
the district.
     (9) Based on the rates determined under
subsection (8) of this section, the assessor shall determine a pre-compression
consolidated rate for each code area and a pre-compression consolidated rate
per category described in ORS 310.150 for each code area. [1997 c.541 §32]
     310.237
Reallocation of Measure 47 comparison taxes and adjustment of rate limits for
certain districts for 2000-2001 and later tax years. (1) This section applies to a taxing
district that is located in a county in which:
     (a) For the tax year beginning July 1,
1996, a taxing district imposed one or more serial or one-year levies that
expired before the tax year beginning July 1, 1997;
     (b) Between December 5, 1996, and July 1,
1997, voters approved one or more temporary levies to replace the levies
described in paragraph (a) of this subsection and increased the amount being
replaced;
     (c) Each levy described in paragraph (b)
of this subsection is treated as a local option tax under section 11 (7)(c),
Article XI of the Oregon Constitution;
     (d) The total amount of local option taxes
described in paragraph (c) of this subsection that were imposed by the taxing
district for the tax year beginning July 1, 1997, exceeded $1.2 million; and
     (e) The total amount of replacement
authority for the taxing district exceeds $900,000.
     (2) For each taxing district described in
subsection (1) of this section, the Department of Revenue shall recompute the
amount of property taxes that would have been imposed by the taxing district
for the tax year beginning July 1, 1997, making the following changes in the
calculation of 1997-1998 operating taxes for all taxing districts within the county
in which the taxing district is located:
     (a) The total Measure 5 imposed tax
estimate determined under ORS 310.210 shall consist of the total Measure 5
imposed tax estimate determined for the tax year beginning July 1, 1997, plus
that portion of any local option taxes that represent replacement authority for
a serial or one-year levy imposed for the tax year beginning July 1, 1996, and
described in subsection (1)(a) of this section;
     (b) A taxing district’s Measure 5 imposed
tax estimate shall take the replacement authority into account only if that
taxing district imposed the serial or one-year levy for the tax year beginning
July 1, 1996; and
     (c) Measure 47 comparison taxes shall be
allocated to taxing districts in the county based on the ratio described in ORS
310.212 (8), substituting the Measure 5 imposed tax estimate determined under
paragraphs (a) and (b) of this subsection.
     (3) The rate of tax that would have been
achieved for the tax year beginning July 1, 1997, had the operating taxes of
the taxing district been calculated as provided for in this section, shall
serve as the taxing districtÂ’s statutory rate limit on operating taxes, to the
extent the rate limit is less than or equal to the lesser of the districtÂ’s
permanent rate limit on operating taxes or statutory rate limit on operating
taxes as determined under ORS 310.200 to 310.242 (1997 Edition).
     (4) The department shall recalculate taxes
for each taxing district under this section separately.
     (5) As used in this section, “replacement
authority” means that portion of the levy described in subsection (1)(c) of
this section that would have been incorporated into the permanent rate limit of
the taxing district if the levy described in subsection (1)(c) of this section
were treated as a levy described in section 11 (7)(b), Article XI of the Oregon
Constitution. [1999 c.186 §1]
     Note: 310.237 was added to and made a part of
310.200 to 310.242 by legislative action but was not added to any smaller
series therein. See Preface to Oregon Revised Statutes for further explanation.
     310.238
Rate conversion; Measure 5 assessed value rate. (1) In order to ensure that the consolidated
rates for each code area do not exceed the $5 per $1,000 of real market value
limit for the public school system and $10 per $1,000 of real market value
limit for other government operations that is guaranteed in section 11 (11) and
11b, Article XI of the Oregon Constitution, the assessor shall, for each code
area, convert the constitutional rate limit for each category into a rate per
$1,000 of assessed value by multiplying the applicable rate limit by a
fraction, the numerator of which is the code area market value and the
denominator of which is the code area assessed value.
     (2) The assessor shall add the rates
determined under subsection (1) of this section and the consolidated rate under
ORS 310.236 for the exempt bonded indebtedness category. The total shall be the
Measure 5 assessed value rate. [1997 c.541 §33]
     310.239
Effect of increase of permanent rate limit of certain school districts. (1) If the permanent rate limit on operating
taxes of a school district is increased on or after November 26, 2003, pursuant
to section 11 (5)(d), Article XI of the Oregon Constitution, the statutory rate
limit on operating taxes of the school district shall remain at the same rate
as before the increase in the permanent rate limit on operating taxes of the
district.
     (2) This section applies only to school
districts with a statutory rate limit on operating taxes on July 1, 2003, that
is greater than $4.50 per $1,000 of assessed value. [2003 c.715 §35]
     Note: Section 1, chapter 4, Oregon Laws 2006,
provides:
     Sec.
1. ORS 310.239 does not
apply to tax years beginning on or after July 1, 2006, and before July 1, 2009.
ORS 310.239 applies to tax years beginning on or after July 1, 2009. [2006 c.4 §1]
     Note: 310.239 was added to and made a part of
310.200 to 310.242 by legislative action but was not added to any smaller
series therein. See Preface to Oregon Revised Statutes for further explanation.
     310.240
Calculation of taxes imposed on urban renewal increment for 1997-1998; special
levies. (1) In the case of a
code area in which urban renewal taxes are to be imposed for the tax year
beginning July 1, 1997, the assessor shall determine the rate of taxes to be
imposed on the urban renewal increment under this section.
     (2) The assessor shall use the lesser of
the total consolidated rate for the code area determined under ORS 310.236, or
the total consolidated Measure 5 assessed value rate, for purposes of the
remainder of the calculation under this section.
     (3) The assessor shall multiply the rate
determined under subsection (2) of this section by the urban renewal increment
for the code area. The assessor shall determine the total amount under this
subsection for all code areas within an urban renewal plan to determine the
total amount of taxes to be raised on the urban renewal increment.
     (4) For each urban renewal plan, the
assessor shall compare the amount determined under subsection (3) of this
section with the amount certified by the urban renewal agency under ORS
310.208. If the amount determined under subsection (3) of this section is less
than the amount certified, the assessor shall determine a special levy in the
amount of the difference.
     (5) The assessor shall determine a rate
per $1,000 of assessed value for the special levy described in subsection (4)
of this section by dividing the amount of the special levy by the assessed
value of the municipality that activated the urban renewal agency and all
taxable property in the urban renewal area lying outside the city or county,
including the value of the urban renewal increment, and shall add the rate to
the pre-compression consolidated rate for each code area in which the special
levy is to be extended.
     (6) For tax years beginning on or after
July 1, 1998, urban renewal tax increment calculations shall be made as
provided in ORS 457.420 to 457.460. [1997 c.541 §34; 1999 c.579 §24]
     310.242
1997-1998 compression of consolidated rates. (1) For each property, the assessor shall adjust the pre-compression
consolidated rates for each category determined under ORS 310.236 including any
special levy under ORS 310.240 (5) (and as further modified by ORS 310.234) to
be rates per $1,000 of real market value.
     (2) The assessor shall compare the
pre-compression consolidated rates for each category as modified under
subsection (1) of this section with the rate of $5 per $1,000 of real market
value of the property for the public school system category and $10 per $1,000
of real market value of the property for the other government operations
category.
     (3) If a pre-compression consolidated
category rate for a property, as modified under subsection (1) of this section,
exceeds the $5 or $10 per $1,000 category rate limits set forth in subsection
(2) of this section (whichever is applicable), the consolidated category rate
shall be compressed as provided in subsection (4) or (5) of this section.
     (4)(a) If local option taxes in the
category for which compression is being determined have been adopted by one or
more taxing districts that impose taxes on the property, the reduction ratio
shall be calculated under this subsection and applied only to the local option
taxes imposed on the property.
     (b) The numerator of the reduction ratio
shall be the amount obtained, but not less than zero, by subtracting the
propertyÂ’s pre-compression consolidated category rate of ad valorem property
taxes that are not local option taxes from the maximum rate of ad valorem
property taxes for the category.
     (c) The denominator for the reduction
ratio shall be the total rate of all local option taxes for the category.
     (d) The assessor shall multiply the
reduction ratio determined under this subsection by the rate of each local
option tax in the category to which the property is subject. After reduction,
the assessor shall recompute:
     (A) The rates per $1,000 of assessed value
for the property;
     (B) The total amount of local option taxes
to be raised in the code area; and
     (C) The local option tax rates per $1,000
of assessed value for the code area and incorporate those rates into the
consolidated rate for the code area.
     (5)(a) If no local option taxes have been
adopted by a taxing district in the category in the code area or if all local
option taxes have been eliminated as a result of application of the reduction
ratio calculated under subsection (4) of this section, and the pre-compression
consolidated category rate as modified under subsection (1) of this section or
following further adjustment under subsection (4) of this section exceeds the
$5 or $10 per $1,000 category rate limits set forth in subsection (2) of this
section (whichever is applicable), the reduction ratio shall be determined
under this subsection.
     (b) The numerator of the reduction ratio
shall be the maximum rate permitted for the category.
     (c) The denominator of the reduction ratio
shall be the pre-compression consolidated category rate as modified under
subsection (1) of this section or following further adjustment under subsection
(4) of this section, if applicable.
     (d) The assessor shall multiply the
reduction ratio determined under this subsection by each taxing district item
of ad valorem property tax that is a component of the consolidated category
rate for the code area. The sum of the rates so reduced within the category
shall be the consolidated rate for the category for the property. After
reduction, the assessor shall recompute:
     (A) The rates per $1,000 of assessed value
for the property;
     (B) The total amount of local option taxes
to be raised in the code area; and
     (C) The total amount of taxes in each
category to be raised in the code area. [1997 c.541 §35]
     310.244
Adjustment of cityÂ’s post-compression tax rate under certain circumstances. (1) This section applies to a city with a
Measure 5 tax estimate that was reduced by compression.
     (2) Notwithstanding ORS 310.200 to
310.242, the combination of the constitutional and the statutory reductions
determined under ORS 310.222 shall not cause a cityÂ’s Measure 50 post-reduction
taxes prior to additions made in ORS 310.236 (2)(a) and (b), to be less than
the lesser of:
     (a) The city’s Measure 47 comparison
taxes; or
     (b) The city’s Measure 50 pre-reduction
taxes.
     (3) Notwithstanding ORS 310.200 to
310.242, in the case of a city whose voters approved a local option tax in
March 1997 of less than $100,000 per year and whose Measure 47 comparison taxes
plus the local option taxes exceed the cityÂ’s Measure 50 pre-reduction taxes
plus local option taxes, the cityÂ’s post-reduction Measure 50 taxes shall not
be less than $228,000.
     (4) The Department of Revenue shall
increase a cityÂ’s post-reduction tax rate by the amount necessary to meet the
requirements of subsections (2) and (3) of this section.
     (5) The department shall also adjust the
post-reduction tax rates of each taxing district, other than a school district,
taxing the same property as a city affected by subsections (2) and (3) of this
section to ensure that the districtÂ’s tax revenue is not reduced by more than
one-quarter of one percent by the operation of this section.
     (6) The calculations in this section shall
be based on department estimates and shall include the effects of code area
compression, but shall not include the effect of property-by-property
compression.
     (7) If the statewide constitutional
reduction percentage determined under ORS 310.222 no longer equals 17 percent
after the department makes the determinations described in this section, the
department shall recalculate the constitutional reduction percentages as
described in ORS 310.222 until the statewide reduction percentage equals 17
percent. [1997 c.541 §37]
     310.246
Department of Revenue may adjust permanent rate limit to correct mistakes;
corrections to be made by June 30, 1998. (1) The Department of Revenue may adjust the permanent rate limits for
operating taxes established under ORS 310.200 to 310.242 to correct for
mistakes. All adjustments by the department must be made by June 30, 1998.
     (2) No change to the assessment and tax
roll shall be made as the result of an adjustment under this section. [1997
c.541 §38]
     310.310 [Amended by 1953 c.311 §7; 1995 c.79 §138;
repealed by 1997 c.541 §268]
     310.315 [1987 c.183 §2; 1991 c.459 §225; 1995 c.79 §139;
repealed by 1997 c.541 §268]
     310.320 [Repealed by 1953 c.311 §7]
     310.330 [Amended by 1953 c.311 §7; 1967 c.105 §9;
1977 c.301 §14; 1979 c.316 §15; 1981 c.173 §46; 1981 c.391 §5a; 1983 c.350 §137;
repealed by 1997 c.541 §268]
     310.340 [Amended by 1953 c.311 §7; 1967 c.105 §10;
1979 c.316 §18; 1981 c.391 §6; repealed by 1981 c.173 §56]
     310.350 [Amended by 1979 c.316 §16; repealed by 1981
c.391 §13]
     310.360 [Amended by 1953 c.584 §2; 1965 c.100 §125;
1971 c.646 §2; 1975 c.770 §2; repealed by 1981 c.391 §13]
     310.370 [Repealed by 1971 c.647 §149]
     310.380 [Amended by 1953 c.311 §7; 1979 c.316 §17;
repealed by 1981 c.391 §13]
     310.385 [1971 c.646 §1; repealed by 1981 c.391 §13]
     310.390 [Amended by 1953 c.311 §7; 1981 c.391 §7;
1987 c.732 §1; 1991 c.459 §226; 1995 c.79 §140; 1995 c.534 §7; repealed by 1997
c.541 §268]
     310.395 [1967 c.293 §2; 1971 c.646 §4; 1973 c.105 §1;
1977 c.730 §3; 1979 c.241 §28; 1981 c.391 §8; 1981 c.790 §1; 1983 c.514 §18;
1983 c.740 §89; 1983 s.s. c.5 §20; 1987 c.183 §3; 1993 c.18 §72; 1993 c.270 §51;
1995 c.333 §16; 1995 c.534 §8; 1997 c.541 §315; renumbered 280.075 in 1997]
     310.396 [1993 c.97 §22; 1995 c.79 §141; repealed by
1999 c.21 §26]
     310.400 [1953 c.133 §1; repealed by 1971 c.646 §6]
     310.402 [1973 c.339 §2; 1977 c.884 §15; 1981 c.173 §47;
1981 c.391 §9; 1987 c.16 §6; 1995 c.712 §103; repealed by 1997 c.541 §268]
     310.404 [Formerly 310.135; 1993 c.45 §291; repealed
by 1997 c.541 §268]
     310.410 [1957 c.426 §1; repealed by 1967 c.293 §37]
     310.575 [1983 s.s. c.5 §1; repealed by 1987 c.89 §1]
TAX REDUCTION
PROGRAMS
(Generally)
     310.585
Distribution of certain property tax relief moneys to counties. Property tax relief money paid to the county
treasurer pursuant to law, such as but not limited to senior citizensÂ’ property
tax relief, inventory property tax relief, local property tax relief and such
other property tax relief as may be hereafter enacted by the State of Oregon
which do not require that the amounts be offset against a particular type of
districtÂ’s levy, shall be distributed by the county treasurer with the
assistance of the tax collector to the taxing districts of the county in
accordance with the schedule of percentages computed under ORS 311.390. [1969
c.595 §2]
     310.595
Determination of apportionment to counties. To carry out the legislative intent of those statutes contained in
Oregon Revised Statutes requiring the county assessor, county treasurer or
county tax collector to distribute moneys in the proportion that the rate
percent of levy for each taxing unit bears to the total rate percent of levy of
all units as shown on the tax roll for the fiscal year, the rates to be used
for such apportionment shall be those specified in ORS 310.090 which are the
computed rates necessary to raise the amounts required by ORS 311.105 (1)(c)
for each district shown in the certificate filed with the tax collector under
ORS 311.115 for such year. [1969 c.595 §3; 1997 c.541 §316]
     310.600 [Formerly part of 310.710; 1969 c.612 §4;
repealed by 1971 c.544 §7]
     310.605 [1965 c.604 §§1,12; repealed by 1969 c.612 §5]
     310.608 [1969 c.612 §§1,2; 1973 c.670 §1; 1977 c.819
§1; 1979 c.692 §5; 1981 c.374 §19; renumbered 307.400]
     310.610 [1965 c.604 §§5,6; repealed by 1969 c.612 §5]
     310.611 [1977 c.819 §2; repealed by 1979 c.692 §13]
     310.615 [1965 c.604 §§4,7,8; 1967 c.521 §3; repealed
by 1969 c.612 §5]
     310.620 [1965 c.604 §9; repealed by 1969 c.612 §5]
(Manufactured
Structures)
     310.622
Manufactured structures eligible as homesteads under tax laws of state. A manufactured structure assessed under the
ad valorem tax laws of this state shall be eligible to be a homestead for the
purposes of all tax laws of this state giving a right or privilege to a
homestead. For those manufactured structures assessed as real property, the
manufactured structure homestead includes land and improvements to the same
extent that a homestead would be recognized if the manufactured structure were
a conventional home. [1971 c.529 §11; 1977 c.884 §16]
(Floating
Homes)
     310.623
Floating home eligible as homestead. A floating home, as defined in ORS 830.700, assessed under the
property tax laws of this state shall be eligible to be a homestead for the
purposes of all tax laws of this state giving a right or privilege to a
homestead. [1977 c.615 §6]
     310.625 [1965 c.604 §10; 1969 c.595 §4; repealed by
1969 c.612 §5]
(Elderly
Rental Assistance)
     310.630
Definitions for ORS 310.630 to 310.706. As used in ORS 310.630 to 310.706:
     (1) “Contract rent” means rental paid to
the landlord for the right to occupy a homestead, including the right to use
the personal property located therein. “Contract rent” does not include rental
paid for the right to occupy a homestead that is exempt from taxation, unless
payments in lieu of taxes of 10 percent or more of the rental exclusive of fuel
and utilities are made on behalf of the homestead. “Contract rent” does not
include advanced rental payments for another period and rental deposits,
whether or not expressly set out in the rental agreement, or payments made to a
nonprofit home for the elderly described in ORS 307.375. If a landlord and
tenant have not dealt with each other at armÂ’s length, and the Department of
Revenue is satisfied that the contract rent charged was excessive, it may
adjust the contract rent to a reasonable amount for purposes of ORS 310.630 to
310.706.
     (2) “Department” means the Department of
Revenue.
     (3) “Fuel and utility payments” includes
payments for heat, lights, water, sewer and garbage made solely to secure those
commodities or services for the homestead of the taxpayer. “Fuel and utility
payments” does not include telephone service.
     (4) “Gross rent” means contract rent paid
plus the fuel and utility payments made for the homestead in addition to the
contract rent, during the calendar year for which the claim is filed.
     (5) “
     (6) “Household” means the taxpayer, the
spouse of the taxpayer and all other persons residing in the homestead during
any part of the calendar year for which a claim is filed.
     (7) “Household income” means the aggregate
income of the taxpayer and the spouse of the taxpayer who reside in the
household, that was received during the calendar year for which the claim is
filed. “Household income” includes payments received by the taxpayer or the
spouse of the taxpayer under the federal Social Security Act for the benefit of
a minor child or minor children who are members of the household.
     (8) “Income” means “adjusted gross income”
as defined in the federal Internal Revenue Code, as amended and in effect on
December 31, 2006, even when the amendments take effect or become operative
after that date, relating to the measurement of taxable income of individuals,
estates and trusts, with the following modifications:
     (a) There shall be added to adjusted gross
income the following items of otherwise exempt income:
     (A) The gross amount of any otherwise exempt
pension less return of investment, if any.
     (B) Child support received by the
taxpayer.
     (C) Inheritances.
     (D) Gifts and grants, the sum of which are
in excess of $500 per year.
     (E) Amounts received by a taxpayer or
spouse of a taxpayer for support from a parent who is not a member of the
taxpayerÂ’s household.
     (F) Life insurance proceeds.
     (G) Accident and health insurance
proceeds, except reimbursement of incurred medical expenses.
     (H) Personal injury damages.
     (I) Sick pay which is not included in
federal adjusted gross income.
     (J) Strike benefits excluded from federal
gross income.
     (K) Worker’s compensation, except for
reimbursement of medical expense.
     (L) Military pay and benefits.
     (M) Veteran’s benefits.
     (N) Payments received under the federal
Social Security Act which are excluded from federal gross income.
     (O) Welfare payments, except as follows:
     (i) Payments for medical care, drugs and
medical supplies, if the payments are not made directly to the welfare
recipient;
     (ii) In-home services authorized and
approved by the Department of Human Services; and
     (iii) Direct or indirect reimbursement of
expenses paid or incurred for participation in work or training programs.
     (P) Nontaxable dividends.
     (Q) Nontaxable interest not included in federal
adjusted gross income.
     (R) Rental allowance paid to a minister
that is excluded from federal gross income.
     (S) Income from sources without the
     (b) Adjusted gross income shall be
increased due to the disallowance of the following deductions:
     (A) The amount of the net loss, in excess
of $1,000, from all dispositions of tangible or intangible properties.
     (B) The amount of the net loss, in excess
of $1,000, from the operation of a farm or farms.
     (C) The amount of the net loss, in excess
of $1,000, from all operations of a trade or business, profession or other
activity entered into for the production or collection of income.
     (D) The amount of the net loss, in excess
of $1,000, from tangible or intangible property held for the production of
rents, royalties or other income.
     (E) The amount of any net operating loss
carryovers or carrybacks included in federal adjusted gross income.
     (F) The amount, in excess of $5,000, of
the combined deductions or other allowances for depreciation, amortization or
depletion.
     (G) The amount added or subtracted, as
required within the context of this section, for adjustments made under ORS
316.680 (2)(d) and 316.707 to 316.737.
     (c) “Income” does not include any of the
following:
     (A) Any governmental grant which must be
used by the taxpayer for rehabilitation of the homestead of the taxpayer.
     (B) The amount of any payments made
pursuant to ORS 310.630 to 310.706.
     (C) Any refund of
     (9) “Payments for heat” means those
payments made to secure the commodities or services to be used as the principal
source of heat for the homestead of the taxpayer and includes payments for
natural gas, oil, firewood, coal, sawdust, electricity, steam or other
materials that are capable of use as a primary source of heat for the
homestead.
     (10) “Statement of gross rent” means a
declaration by the applicant, under penalties of false swearing, that the
amount of contract rent and fuel and utility payments designated is the actual
amount both incurred and paid during the year for which elderly rental
assistance is claimed.
     (11) “Taxpayer” means an individual who is
a resident of this state on December 31 of the year for which elderly rental
assistance is claimed and whose homestead, as of the same December 31 and
during all or a portion of the year ending on the same December 31, is rented
and while rented is the subject, directly or indirectly, of property tax levied
by this state or a political subdivision or of payments made in lieu of taxes. [1971
c.747 §2; 1973 c.752 §1; 1975 c.616 §1; 1977 c.90 §3; 1977 c.841 §1; 1979 c.693
§1; 1979 c.780 §11; 1981 c.624 §1; 1982 s.s.1 c.18 §1; 1983 c.162 §62; 1983
c.634 §2; 1985 c.214 §1; 1985 c.802 §37; 1987 c.293 §66; 1989 c.625 §76; 1989
c.797 §1; 1991 c.457 §23; 1995 c.556 §33; 1997 c.170 §1; 1997 c.839 §45; 1999
c.90 §34; 2001 c.114 §25; 2001 c.660 §29; 2001 c.900 §53; 2003 c.77 §7; 2005
c.832 §19; 2007 c.614 §7]
     310.631 [1977 c.90 §2; 1979 c.241 §14c; 1981 c.624 §4;
1985 c.784 §3; repealed by 1997 c.170 §31]
     310.632 [1975 c.672 §16; repealed by 1997 c.170 §31]
     310.635
Eligibility; amount; processing claims; treatment of payments. (1) A taxpayer who is eligible for elderly
rental assistance shall be granted the rental assistance either in the amount
determined under subsection (2) of this section or by using the schedule for
renters set forth in subsection (3) of this section, whichever is greater. A
taxpayer is eligible for elderly rental assistance under this section if:
     (a) The taxpayer is 58 years of age or
older before the close of the calendar year immediately preceding the year in
which the rental assistance is claimed;
     (b) The household income of the taxpayer is
less than $10,000;
     (c) The gross rent of the taxpayer is in
excess of 20 percent of household income; and
     (d) The taxpayer files a claim with the
Department of Revenue as required by ORS 310.657.
     (2) A taxpayer eligible for elderly rental
assistance under this section shall be paid by the Department of Revenue an
amount equal to the positive difference between the taxpayerÂ’s gross rent, not
to exceed $2,100, and 20 percent of household income.
     (3) The schedule for renters referred to
in subsection (1) of this section is:
______________________________________________________________________________
                                                   Maximum
                                                  Refundable
                                                       Rent
     Household                          Constituting
     Income                               Property Tax
     $       0 -         499           $         250
           500 -         999                       245
        1,000 -      1,499                       238
        1,500 -      1,999                       228
        2,000 -      2,499                       217
        2,500 -      2,999                       205
        3,000 -      3,499                       192
        3,500 -      3,999                       179
        4,000 -      4,499                       165
        4,500 -      4,999                       151
        5,000 -      5,499                       136
        5,500 -      5,999                       121
        6,000 -      6,499                       106
        6,500 -      6,999                         91
        7,000 -      7,499                         77
        7,500 -      7,999                         63
        8,000 -      8,499                         50
        8,500 -      8,999                         38
        9,000 -      9,499                         27
        9,500 -      9,999                         18
______________________________________________________________________________
     (4) The elderly rental assistance payments
required by subsection (2) of this section shall be made by the Department of
Revenue during the month of October.
     (5) The elderly rental assistance granted
under this section applies to gross rent paid in the calendar year for which
the claim is filed.
     (6) The Department of Revenue may not
grant elderly rental assistance under this section:
     (a) To a person who is, as of December 31
of the year for which elderly rental assistance is claimed, a
tenant-stockholder of a cooperative housing corporation or a resident of a
nonprofit home for the elderly owned or being purchased by a corporation
described in ORS 307.375.
     (b) For less than $1, after offsets for
all amounts owed to the state.
     (c) For any period during which the
taxpayerÂ’s needs were included in a payment made by the Department of Human
Services pursuant to ORS 412.155. However, if it is determined that the
taxpayerÂ’s needs were included in a payment made by the Department of Human
Services under ORS 412.155 and the taxpayer is eligible for the period for
elderly rental assistance in an amount greater than the payment, the Department
of Revenue shall grant elderly rental assistance in the amount of the
difference.
     (7) Elderly rental assistance allowed
pursuant to this section is not subject to garnishment under ORS 18.600 to
18.850, except by a government entity. [1975 c.672 §18; 1977 c.841 §2; 1981
c.624 §5; 1991 c.823 §7; 1997 c.170 §2; 2001 c.249 §77; 2001 c.290 §1; 2003
c.46 §26]
     310.637 [1987 c.399 §3; repealed by 1997 c.170 §31]
     310.638 [1975 c.672 §19; repealed by 1977 c.841 §13]
     310.639 [1991 c.786 §2; repealed by 1997 c.170 §31]
     310.640 [1971 c.747 §3; 1973 c.752 §2; 1975 c.734 §1;
1977 c.841 §3; 1979 c.241 §14; 1979 c.780 §4; 1981 c.624 §2; 1985 c.784 §4;
1991 c.786 §3; 1993 c.726 §9; repealed by 1997 c.170 §31]
     310.641 [1979 c.241 §16; 1981 c.624 §3; 1981 c.789 §2;
1982 s.s.3 c.4 §1; repealed by 1985 c.784 §10]
     310.642 [1977 c.615 §5; 1979 c.241 §14a; 1981 c.624 §6;
1985 c.784 §5; repealed by 1997 c.170 §31]
     310.645 [1971 c.747 §4; 1973 c.752 §5; 1977 c.841 §6;
1979 c.780 §8; 1985 c.299 §1; repealed by 1997 c.170 §31]
     310.650 [1971 c.747 §5; repealed by 1973 c.752 §12]
     310.651
Definitions for household asset limitation on eligibility. For purposes of ORS 310.652:
     (1) “Evidence of debt” means all bonds,
notes, demands, claims, deposits or investments however evidenced and whether
secured by mortgage, deed of trust, judgment or otherwise or not so secured,
and includes but is not limited to:
     (a) Personal and business notes
receivable.
     (b) Mortgage notes receivable.
     (c) Commercial paper.
     (d) Conditional sales contracts (written
agreements whereby title to the property remains with the seller until the
goods are paid for).
     (e) Notes and other receivables, evidenced
by written agreement, due from affiliated companies.
     (f) Certificates of participation.
     (g) Bonds and debentures of both domestic
and foreign corporations.
     (h) Bonds and evidence of debt of other
states and their political subdivisions.
     (i) Bonds, debentures and capital notes
(not certificates of deposit) issued by banks and other organizations in direct
competition with banks.
     (j) Cashiers’ checks, treasurers’ checks,
certified checks, purchase drafts and similar instruments drawn for the benefit
or convenience of any party or parties other than banks.
     (k) Investment contracts and accumulation
plans issued by investment syndicates, investment brokers and other similar
companies.
     (L) Loans, advances, demands, claims and
other receivables which are evidenced by written agreement.
     (2) “Funds on deposit” means all funds
accrued or accruing by virtue of the death of the insured or the original
maturity of a policy contract where the party or parties entitled to receive
such funds might withdraw same at their option upon stipulated notice.
     (3) “Money on deposit” means money,
whether actually within or without this state, having a business, commercial or
taxable situs in this state, without deduction for any indebtedness or
liabilities of the taxpayer, and includes but is not limited to:
     (a) Amounts in checking and savings
accounts.
     (b) Certificates of deposit.
     (c) Payroll and escrow accounts.
     (d) Deposits as of any one or more of the
four quarterly valuation dates.
     (e) Deposits of trustees, executors,
administrators and other fiduciaries.
     (f) Social Security and withholding tax
accounts.
     (g) Accommodation loan accounts.
     (h) Deposits of savings and loan or
building and loan associations.
     (i) Deposits of insurance companies.
     (4) “Money on hand” includes but is not
limited to:
     (a) Currency and bills of exchange.
     (b) Money in cash registers.
     (c) Petty cash.
     (d) Deposits in transit.
     (e) Money in safe deposit boxes.
     (5) “Shares of stock” includes but is not
limited to:
     (a) Capital stock, common stock and
preferred stock of both domestic and foreign corporations.
     (b) Shares of stock held in brokerage accounts,
including shares purchased on margin.
     (c) Unregistered stock, restricted stock,
letter stock and stocks owned in “closed” corporations.
     (d) Shares in mutual funds and investment
trusts.
     (e) Shares of stock in banks (including
national banks).
     (f) Shares of stock in holding companies,
including financial holding companies, bank holding companies and insurance
holding companies.
     (g) Stocks held by trustees or guardians
which should be reported under the names of the beneficiary.
     (h) Stocks held by executors or
administrators of estates which should be reported in the name of the estate.
     (i) Stocks owned by minor children which
should be reported under the minorÂ’s name, in care of the parent or guardian.
     (j) Stocks owned by investment clubs which
should be reported in the name of the investment club.
     (k) Stocks acquired by purchase, gift,
inheritance or any other means, even if the stock certificates have not been
received and are not in the taxpayerÂ’s possession as of the asset determination
date.
     (L) Shares of stock owned by or registered
to residents of this state even though the stock certificates may be physically
located in another state. [1989 c.797 §4; 2001 c.377 §55; 2005 c.443 §29]
     310.652
Limitation on eligibility for refund based on household assets. (1) A taxpayer who is under 65 years of age
on December 31 of the year for which a claim for elderly rental assistance is
filed under ORS 310.635 and 310.657 or 310.706 and who has household assets
that in combination exceed $25,000 in value as of that same December 31 shall
not be eligible to receive the rental assistance for that year.
     (2) For purposes of determining if the
assets of the taxpayer exceed the amount permitted under subsection (1) of this
section, the values of the following household assets and no other household
assets shall be added together:
     (a) Real property, but excluding the value
of the homestead.
     (b) Tangible personal property used in a
trade or business in which the taxpayer has an ownership interest, but excluding
under this paragraph the value of any assets described under paragraph (c) of
this subsection.
     (c) Intangible personal property,
including but not limited to shares of stock, evidence of debt, funds on
deposit, money on hand and money on deposit, all as defined under ORS 310.651
and excluding the value of any benefits or contributions made to a retirement
or deferred compensation plan by or on behalf of the taxpayer.
     (3) Any claim filed under ORS 310.657 or
310.706 shall be accompanied by a statement, signed by the taxpayer or
representative and verified upon oath or affirmation of the taxpayer or
representative, stating that the assets of the taxpayer, as of the December 31
of the year for which the claim is filed, do not in combination exceed $25,000.
     (4) As used in this section, “household
assets” means the sum of the assets of the taxpayer and the spouse of the
taxpayer that have been added together as described under subsection (2) of
this section. [1989 c.797 §3; 1997 c.170 §3]
     310.655 [1965 c.615 §24; 1969 c.587 §5; 1971 c.374 §1;
repealed by 1971 c.747 §21]
     310.657
Submission of claim; treatment of late claim; determination of amount of claim
by department; notification of denial. (1) On or before July 1 following the year for which the claim is
filed, a taxpayer claiming the elderly rental assistance provided under ORS
310.635 shall submit a claim to the Department of Revenue, together with a copy
of the statement of gross rent. The claim shall be submitted on a form
prescribed and furnished by the department. The department shall prepare blank
forms for the claims and shall distribute them throughout the state. The
department may require from the taxpayer any proof it considers necessary to
determine if the taxpayer is eligible for elderly rental assistance pursuant to
ORS 310.635. If the taxpayer is unable to submit the claim of the taxpayer, the
claim shall be submitted by a duly authorized agent or by a guardian or other
person charged with the care of the person or property of such taxpayer.
     (2) A claim for elderly rental assistance
that is filed after July 1 shall be paid by the department at the time and to
the extent that payments for timely filed claims made in the next succeeding
year are made by the department.
     (3) The department shall audit or examine
the claim and, if it appears that the taxpayer is eligible for rental
assistance, shall determine the amount to which the taxpayer is entitled under
ORS 310.635.
     (4) If the department denies the claim in
whole or in part, the department shall notify the taxpayer. If the claim is
allowed in whole or in part, the entire elderly rental assistance shall be paid
on or before November 15 of the year in which the claim is filed. The
department shall make the payments required by this section from the suspense
account referred to in ORS 310.692. If necessary, the department may prorate
the payments as provided in ORS 310.692. [1971 c.747 §6; 1973 c.752 §3; 1977
c.761 §1; 1977 c.841 §18; 1979 c.241 §18; 1981 c.624 §7; 1981 c.789 §1; 1985
c.299 §2; 1985 c.761 §30; 1985 c.784 §6; 1997 c.170 §4; 2001 c.290 §2]
     310.660 [1965 c.615 §21; 1967 c.521 §4; repealed by
1971 c.747 §21]
     310.662 [1971 c.747 §7; repealed by 1973 c.752 §12]
     310.665 [1965 c.615 §25; 1967 c.521 §5; repealed by
1971 c.747 §21]
     310.667 [1971 c.747 §8; repealed by 1973 c.752 §12]
     310.670 [1965 c.615 §26; repealed by 1969 c.595 §17]
     310.672 [1971 c.747 §9; repealed by 1997 c.170 §31]
     310.675 [1965 c.615 §20; repealed by 1967 c.521 §8]
     310.677 [1971 c.747 §10; 1973 c.752 §6; 1979 c.241 §14b;
1981 c.624 §8; 1985 c.784 §7; repealed by 1997 c.170 §31]
     310.679 [1977 c.778 §2; repealed by 1985 c.761 §27]
     310.680 [1971 c.747 §11; repealed by 1973 c.752 §12]
     310.681 [1977 c.716 §2; repealed by 1985 c.761 §27]
     310.682 [1973 c.752 §2b; repealed by 1977 c.90 §4a;
1977 c.841 §13]
     310.685 [1971 c.747 §12; repealed by 1973 c.752 §12]
     310.690
Department of Revenue rulemaking authority; forms. The Department of Revenue shall adopt the
rules and prescribe the forms necessary to administer the elderly rental
assistance program established under ORS 310.635. [1971 c.747 §13; 1973 c.752 §4;
1977 c.841 §8; 1997 c.170 §5]
     310.692
Suspense account; fiscal year allocation; proration of payments. (1) Amounts necessary to make the payments
authorized by ORS 307.244 and 310.635 shall be transferred to a suspense
account established under ORS 293.445 from the appropriation made by the
Legislative Assembly to fund the elderly rental assistance program. Moneys in
the suspense account are continuously appropriated to the Department of Revenue
to carry out the purposes of the elderly rental assistance program.
     (2) If any portion of the tax liability
for which the refund payments described in subsection (1) of this section are
authorized are offset against the refund, the Department of Revenue shall
transfer from the suspense account referred to in subsection (1) of this
section to the General Fund an amount equal to the income tax liability.
     (3) Of the total amount transferred to the
suspense account referred to in subsection (1) of this section for the
biennium, the department shall allocate a portion to each fiscal year. The
allocation shall be the departmentÂ’s best estimate of the most efficient use of
the moneys in the suspense account so as to minimize any reductions in the
payments required under ORS 307.244 and 310.635 for each fiscal year.
     (4) On or before November 1 of each fiscal
year of each biennium, the Department of Revenue shall determine the amount of
money needed to make the payments under ORS 307.244 and 310.635 for that fiscal
year. If the sum of the obligations is greater than the amounts credited to the
suspense account referred to in subsection (1) of this section and allocated to
that fiscal year for those obligations under subsection (3) of this section,
the payments required under ORS 307.244 and 310.635 shall be proportionally
reduced so that the state does not accrue a debt in excess of the amount
credited. A claim for payment may not accrue to a taxpayer under ORS 310.635 or
to a county under ORS 307.244 in excess of the amount determined under this
subsection.
     (5) If the amount allocated to the first
fiscal year of a biennium under subsection (3) of this section exceeds the
amount of actual payments made under ORS 307.244 or 310.635, the excess amount
shall be available for payments under ORS 307.244 or 310.635 in the second
fiscal year of the biennium. [1977 c.761 §3; 1979 c.241 §10; 1981 c.624 §13;
1981 c.790 §9; 1981 c.904 §1; 1985 c.761 §10; 1985 c.784 §8; 1997 c.170 §7;
2001 c.716 §26; 2001 c.753 §20]
     310.695
Construction. Any references
in ORS 307.380, 308.215, 310.630 to 310.706, 311.696 and 311.990 to the laws of
the United States relating to income taxes or the Internal Revenue Code means
the laws of the United States relating to income taxes or the Internal Revenue
Code as they may be in effect for the taxable year of the taxpayer except where
the Legislative Assembly has specifically provided otherwise. [1971 c.747 §20;
1991 c.459 §227; 1997 c.170 §8]
     310.700 [1973 c.752 §8; repealed by 1975 c.616 §2]
     310.705 [1965 c.615 §1; 1971 c.544 §2; repealed by
1973 c.752 §12]
     310.706
Applicability of ORS chapters 305 and 314; no interest on payments; claims must
be filed in three years. (1)
Unless the context requires otherwise, the provisions of ORS chapters 305 and
314 as to the audit and examination of reports and returns, determination of
deficiencies, assessments, claims for refund, conferences and appeals to the
Oregon Tax Court, and procedures relating thereto, shall apply to ORS 310.630
to 310.706.
     (2) No interest shall be allowed on
elderly rental assistance payments to be made by the Department of Revenue
under ORS 310.635.
     (3) No elderly rental assistance payment
shall be made under ORS 310.635 to a taxpayer who fails to file a claim under
ORS 310.657 within three years after the due date of the claim. [1973 c.752 §9;
1977 c.841 §9; 1977 c.870 §62; 1981 c.624 §9; 1995 c.650 §113; 1997 c.170 §§9,10]
     310.710 [1965 c.615 §11; 1967 c.293 §12; part renumbered
310.600; 1971 c.544 §3; repealed by 1973 c.752 §12]
     310.712 [1973 c.752 §10; repealed by 1977 c.841 §13]
     310.715 [1965 c.615 §2; 1967 c.293 §13; 1969 c.305 §1;
repealed by 1971 c.544 §7]
     310.720 [1965 c.615 §2a; repealed by 1971 c.544 §7]
     310.725 [1965 c.615 §§3,14; 1969 c.457 §3; repealed
by 1971 c.544 §7]
     310.730 [1965 c.615 §4; 1967 c.293 §14; repealed by
1971 c.544 §7]
     310.735 [1965 c.615 §§5,6; 1967 c.293 §15; 1971
c.353 §1; repealed by 1971 c.544 §7]
     310.740 [1965 c.615 §7; 1969 c.305 §2; repealed by
1971 c.544 §7]
     310.745 [1965 c.615 §8; repealed by 1967 c.293 §16
(310.746 enacted in lieu of 310.745)]
     310.746 [1967 c.293 §17 (enacted in lieu of
310.745); repealed by 1969 c.595 §17]
     310.750 [1965 c.615 §9; repealed by 1967 c.293 §18
(310.751 enacted in lieu of 310.750)]
     310.751 [1967 c.293 §19 (enacted in lieu of
310.750); repealed by 1969 c.595 §17]
     310.755 [1965 c.615 §10; 1967 c.293 §20; 1969 c.305 §5;
repealed by 1969 c.595 §17]
     310.760 [1969 c.305 §4; repealed by 1971 c.544 §7]
(Property Tax
Work-Off Programs)
     310.800
Property tax work-off programs.
(1) As used in this section:
     (a) “Authorized representative” means a
senior citizen who is authorized by a tax-exempt entity to perform charitable
or public service on behalf of a senior citizen who has entered into a contract
under subsection (2) of this section.
     (b) “
     (c) “Senior citizen” means a person who is
60 years of age or older.
     (d) “Tax-exempt entity” means an entity
that is exempt from federal income taxes under section 501(c) of the Internal
Revenue Code, as amended and in effect on December 31, 2006.
     (e) “Taxing unit” means any county, city
or common or union high school district, community college service district or
community college district within this state with authority to impose ad
valorem property taxes.
     (2) A tax-exempt entity may establish a
property tax work-off program pursuant to which a senior citizen may contract
to perform charitable or public service in consideration of payment of property
taxes extended against the homestead of the senior citizen and billed to the
senior citizen. For purposes of ORS chapters 316 and 656, and notwithstanding
ORS 670.600 or other law, a senior citizen who enters into a contract under
this subsection shall be considered an independent contractor and not a worker
or employee with respect to the services performed pursuant to the contract.
Nothing in this section precludes a taxing unit from being considered an
employer, for purposes of unemployment compensation under ORS chapter 657, of a
senior citizen who enters into a contract under this section.
     (3) A taxing unit may enter into an
agreement with a tax-exempt entity that has established a property tax work-off
program. Pursuant to the agreement the taxing unit may accept, as volunteer and
public service, the services of a senior citizen who has entered into a
contract described in subsection (2) of this section or an authorized
representative.
     (4) A taxing unit may provide funds or
make grants to any tax-exempt entity that has established a property tax
work-off program for use to carry out the program. [1993 c.777 §9; 1997 c.271 §8;
1997 c.839 §46; 1999 c.90 §35; 2001 c.660 §30; 2003 c.77 §8; 2003 c.704 §8;
2005 c.533 §6; 2005 c.832 §20; 2007 c.614 §8]
     310.810 [1979 c.241 §1; 1981 c.790 §1; repealed by
1985 c.784 §10]
     310.820 [1979 c.241 §2; 1981 c.790 §2; 1982 s.s.1
c.33 §7; 1982 s.s.3 c.4 §2; repealed by 1985 c.784 §10]
     310.830 [1979 c.241 §3; 1981 c.790 §3; repealed by
1985 c.784 §10]
     310.840 [1979 c.241 §4; 1981 c.790 §4; repealed by
1985 c.784 §10]
     310.850 [1979 c.241 §5; 1981 c.790 §5; repealed by
1985 c.784 §10]
     310.860 [1979 c.241 §6; 1981 c.678 §7; 1981 c.790 §6;
repealed by 1985 c.784 §§10,20]
     310.870 [1979 c.241 §7; 1981 c.790 §7; repealed by
1985 c.784 §10]
     310.880 [1979 c.241 §8; 1981 c.790 §8; repealed by
1985 c.784 §§10,20]
     310.890 [1981 c.624 §11; 1982 s.s.3 c.4 §3; repealed
by 1985 c.784 §§10,20]
_______________
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