2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs
Section 310.220 - Assessor certification to Department of Revenue; contents.

Universal Citation: OR Rev Stat § 310.220 (2019)

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]

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