There Is a Newer Version of the Oregon Revised Statutes
2013 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs
PROPERTY TAX RATES AND AMOUNTS- Section 310.010 - Determination of amount of tax for county and other purposes.
- Section 310.020 - Levy of tax to defray county expenses.
- Section 310.030 - Levy of taxes required or permitted by law.
- Section 310.040 - Reducing levy where necessity for budget item eliminated.
- Section 310.045
- Section 310.050
- Section 310.055 - Operating taxes.
- Section 310.060 - Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification.
- Section 310.061 - Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones.
- Section 310.065 - Procedure where notice not given.
- Section 310.070 - Procedure when taxes exceed limitations or are incorrectly categorized.
- Section 310.080
- Section 310.081
- Section 310.082
- Section 310.084
- Section 310.090 - Computation of rate for each item of tax; category rates; total rates.
- Section 310.100 - Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property.
- Section 310.105 - Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits.
- Section 310.108
- Section 310.110 - Apportionment of taxes where taxing district lies in two or more counties; estimates.
- Section 310.120
- Section 310.125
- Section 310.130
- Section 310.135
- Section 310.140 - Legislative findings; definitions.
- Section 310.143 - Certification of taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity.
- Section 310.145 - Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits.
- Section 310.147 - Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll.
- Section 310.150 - Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits.
- Section 310.153 - Total amount to be raised for each taxing district and item; basis for assessor's certificate.
- Section 310.155 - Public school system limit; definitions.
- Section 310.156 - Certain community college library limits.
- Section 310.160 - Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits.
- Section 310.165 - Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption.
- Section 310.170 - Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits.
- Section 310.180
- Section 310.181
- Section 310.182
- Section 310.184
- Section 310.186
- Section 310.188
- Section 310.190 - Effect of election challenge on tax; resolution of challenge.
- Section 310.193 - Taxing district duty to notify assessor of challenge.
- Section 310.200 - Purpose.
- Section 310.202 - Definitions for ORS 310.200 to 310.242.
- Section 310.204 - "Hospital facility" defined.
- Section 310.206 - tax certification notice.
- Section 310.208 - urban renewal certification.
- Section 310.210 - Measure 5 imposed tax estimate.
- Section 310.212 - Measure 47 comparison taxes.
- Section 310.214 - Measure 47 comparison tax adjustments for certain nonschool taxing districts.
- Section 310.216 - Pre-reduction Measure 50 taxes.
- Section 310.218 - Preliminary reduction percentages.
- Section 310.220 - Assessor certification to Department of Revenue; contents.
- Section 310.222 - Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor.
- Section 310.228 - Determination of state replacement obligation.
- Section 310.230 - Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value.
- Section 310.232 - Subtraction of urban renewal increment from assessed value.
- Section 310.234 - Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets.
- Section 310.236 - Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998; 1997-1998 pre-compression consolidated rates for code areas and categories.
- Section 310.237 - Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years.
- Section 310.238 - Rate conversion; Measure 5 assessed value rate.
- Section 310.239
- Section 310.240 - Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies.
- Section 310.242 - compression of consolidated rates.
- Section 310.244 - Adjustment of city's post-compression tax rate under certain circumstances.
- Section 310.246 - Adjustment of permanent rate limit to correct mistakes by June 30, 1998.
- Section 310.310
- Section 310.315
- Section 310.320
- Section 310.330
- Section 310.340
- Section 310.350
- Section 310.360
- Section 310.370
- Section 310.380
- Section 310.385
- Section 310.390
- Section 310.395
- Section 310.396
- Section 310.400
- Section 310.402
- Section 310.404
- Section 310.410
- Section 310.575
- Section 310.585 - Distribution of certain property tax relief moneys to counties.
- Section 310.595 - Determination of apportionment to counties.
- Section 310.600
- Section 310.605
- Section 310.608
- Section 310.610
- Section 310.611
- Section 310.615
- Section 310.620
- Section 310.622 - Manufactured structures eligible as homesteads under tax laws of state.
- Section 310.623 - Floating home eligible as homestead.
- Section 310.625
- Section 310.630 - Definitions for ORS 310.630 to 310.706.
- Section 310.631
- Section 310.632
- Section 310.635 - Eligibility; amount; processing claims; treatment of payments.
- Section 310.637
- Section 310.638
- Section 310.639
- Section 310.640
- Section 310.641
- Section 310.642
- Section 310.645
- Section 310.650
- Section 310.651 - Definitions for household asset limitation on eligibility.
- Section 310.652 - Limitation on eligibility for refund based on household assets.
- Section 310.655
- Section 310.657 - Submission of claim; treatment of late claim; determination of amount of claim by department; notification of denial.
- Section 310.660
- Section 310.662
- Section 310.665
- Section 310.667
- Section 310.670
- Section 310.672
- Section 310.675
- Section 310.677
- Section 310.679
- Section 310.680
- Section 310.681
- Section 310.682
- Section 310.685
- Section 310.690 - Forms; rules.
- Section 310.692 - Suspense account; fiscal year allocation; proration of payments.
- Section 310.695 - Construction.
- Section 310.700
- Section 310.705
- Section 310.706 - Applicability of ORS chapters 305 and 314; no interest on payments; claims must be filed in three years.
- Section 310.710
- Section 310.712
- Section 310.715
- Section 310.720
- Section 310.725
- Section 310.730
- Section 310.735
- Section 310.740
- Section 310.745
- Section 310.746
- Section 310.750
- Section 310.751
- Section 310.755
- Section 310.760
- Section 310.800 - Property tax work-off programs.
- Section 310.810
- Section 310.820
- Section 310.830
- Section 310.840
- Section 310.850
- Section 310.860
- Section 310.870
- Section 310.880
- Section 310.890
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