There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 310
- 310.010 Determination of amount of tax for county and other purposes.
- 310.020 Levy of tax to defray county expenses.
- 310.030 Levy of taxes required or permitted by law.
- 310.040 Reducing levy where necessity for budget item eliminated.
- 310.045 [1965 c.604 2; repealed by 1969 c.612 5] (Procedure to Certify Taxes and Determine Tax Rates)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310.050 [Amended by 1959 c.181 1; part renumbered 310.065; 1967 c.293 3; 1979 c.689 15; 1991 c.459 217; 1997 c.541 243; repealed by 2005 c.94 61]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.
- 310.060 Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification.
- 310.061 Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones.
- 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.
- 310.070 Procedure when taxes exceed limitations or are incorrectly categorized.
- 310.080 [Repealed by 1957 c.626 1]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enacted as 1957 c.626 11; subsection (3) of 1957 Replacement Part enacted as part of 1957 s.s. c.2 4; 1959 c.388 9; repealed by 1963 c.570 33]
- 310.082 [1957 s.s. c.2 4; repealed by 1959 c.388 15]
- 310.084 [1957 c.626 12; repealed by 1963 c.570 33]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.
- 310.100 Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property.
- 310.105 Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits.
- 310.108 [1997 c.541 252; 1999 c.1078 33,33b; repealed by 2003 c.621 26]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.
- 310.120 [Repealed by 1977 c.730 4]
- 310.125 [1961 c.719 1,2; 1975 c.189 1; 1991 c.459 224; 1997 c.541 256; repealed by 2005 c.94 61]
- 310.130 [Amended by 1991 c.459 224a; 1993 c.270 47; repealed by 1997 c.541 268]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.
- 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.
- 310.145 Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits.
- 310.147 Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll.
- 310.150 Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits.
- 310.153 Total amount to be raised for each taxing district and item; basis for assessor s certificate.
- 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.
- 310.156 Certain community college library limits.
- 310.160 Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits.
- 310.165 Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption.
- 310.170 Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits.
- 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.
- 310.193 Taxing district duty to notify assessor of challenge.
- 310.200 Purpose.
- 310.202 Definitions for ORS 310.200 to 310.242.
- 310.204 Hospital facility defined.
- 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.
- 310.208 1997-1998 urban renewal certification.
- 310.210 Measure 5 imposed tax estimate.
- 310.212 Measure 47 comparison taxes.
- 310.214 Measure 47 comparison tax adjustments for certain nonschool taxing districts.
- 310.216 Pre-reduction Measure 50 taxes.
- 310.218 Preliminary reduction percentages.
- 310.220 Assessor certification to Department of Revenue; contents.
- 310.222 Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor.
- 310.228 Determination of state replacement obligation.
- 310.230 Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value.
- 310.232 Subtraction of urban renewal increment from assessed value.
- 310.234 Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets.
- 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.
- 310.237 Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years.
- 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.
- 310.239 [2003 c.715 35; repealed by 2009 c.698 23]
- 310.240 Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies.
- 310.242 1997-1998 compression of consolidated rates.
- 310.244 Adjustment of city s post-compression tax rate under certain circumstances.
- 310.246 Adjustment of permanent rate limit to correct mistakes by June 30, 1998.
- 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.
- 310.595 Determination of apportionment to counties.
- 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 1; 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.
- 310.623 Floating home eligible as homestead.
- 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.
- 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.
- 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.
- 310.652 Limitation on eligibility for refund based on household assets.
- 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.
- 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 Forms; rules.
- 310.692 Suspense account; fiscal year allocation; proration of payments.
- 310.695 Construction.
- 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.
- 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.
- 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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