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2023 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 money 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- Section 310.045 [1965 c.604 §2; repealed by 1969 c.612 §5]
- Section 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[Amended by 1959 c.181 §1; part renumbered 310.065; 1967 c.293 §3; 1979 c.689 §15; 1991 c.459 §217; 1997 c.541 §243; repealed by 2005 c.94 §61]
- 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- Section 310.080 [Repealed by 1957 c.626 §1]
- Section 310.081
- Section 310.082 [1957 s.s. c.2 §4; repealed by 1959 c.388 §15]
- Section 310.084 [1957 c.626 §12; repealed by 1963 c.570 §33]
- 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- Section 310.108 [1997 c.541 §252; 1999 c.1078 §§33,33b; repealed by 2003 c.621 §26]
- Section 310.110 - Apportionment of taxes where taxing district lies in two or more counties; estimates.
- Section 310.120 [Repealed by 1977 c.730 §4]
- Section 310.125 [1961 c.719 §§1,2; 1975 c.189 §1; 1991 c.459 §224; 1997 c.541 §256; repealed by 2005 c.94 §61]
- Section 310.130 [Amended by 1991 c.459 §224a; 1993 c.270 §47; repealed by 1997 c.541 §268]
- 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 [1991 c.396 §3; 1993 c.424 §7; repealed by 1997 c.541 §268]
- Section 310.181 [1991 c.396 §2; repealed by 1997 c.541 §268]
- Section 310.182 [1991 c.396 §4; 1993 c.424 §8; repealed by 1997 c.541 §268]
- Section 310.184 [1991 c.396 §5; 1993 c.424 §9; repealed by 1997 c.541 §268]
- Section 310.186 [1991 c.396 §§6,8; 1993 c.424 §10; repealed by 1997 c.541 §268]
- Section 310.188 [1991 c.396 §7; 1993 c.424 §11; repealed by 1997 c.541 §268]
- 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 [2003 c.715 §35; repealed by 2009 c.698 §23]
- 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 [Amended by 1953 c.311 §7; 1995 c.79 §138; repealed by 1997 c.541 §268]
- Section 310.315 [1987 c.183 §2; 1991 c.459 §225; 1995 c.79 §139; repealed by 1997 c.541 §268]
- Section 310.320 [Repealed by 1953 c.311 §7]
- Section 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]
- Section 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]
- Section 310.350 [Amended by 1979 c.316 §16; repealed by 1981 c.391 §13]
- Section 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]
- Section 310.370 [Repealed by 1971 c.647 §149]
- Section 310.380 [Amended by 1953 c.311 §7; 1979 c.316 §17; repealed by 1981 c.391 §13]
- Section 310.385 [1971 c.646 §1; repealed by 1981 c.391 §13]
- Section 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]
- Section 310.395
- Section 310.396 [1993 c.97 §22; 1995 c.79 §141; repealed by 1999 c.21 §26]
- Section 310.400 [1953 c.133 §1; repealed by 1971 c.646 §6]
- Section 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]
- Section 310.404 [Formerly 310.135; 1993 c.45 §291; repealed by 1997 c.541 §268]
- Section 310.410 [1957 c.426 §1; repealed by 1967 c.293 §37]
- Section 310.575 [1983 s.s. c.5 §1; repealed by 1987 c.89 §1]
- Section 310.585 - Distribution of certain property tax relief moneys to counties.
- Section 310.595 - Determination of apportionment to counties.
- Section 310.600 [Formerly part of 310.710; 1969 c.612 §4; repealed by 1971 c.544 §7]
- Section 310.605 [1965 c.604 §§1,12; repealed by 1969 c.612 §5]
- Section 310.608
- Section 310.610 [1965 c.604 §§5,6; repealed by 1969 c.612 §5]
- Section 310.611 [1977 c.819 §2; repealed by 1979 c.692 §13]
- Section 310.615 [1965 c.604 §§4,7,8; 1967 c.521 §3; repealed by 1969 c.612 §5]
- Section 310.620 [1965 c.604 §9; repealed by 1969 c.612 §5]
- Section 310.622 - Manufactured structures eligible as homesteads under tax laws of state.
- Section 310.623 - Floating home eligible as homestead.
- Section 310.625 [1965 c.604 §10; 1969 c.595 §4; repealed by 1969 c.612 §5]
- Section 310.630 [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; 2008 c.45 §8; 2009 c.5 §18; 2009 c.909 §18; 2010 c.82 §18; 2011 c.7 §18; 2012 c.31 §18; 2013 c.377 §18; 2014 c.52 §20; repealed by 2015 c.348 §1]
- Section 310.631 [1977 c.90 §2; 1979 c.241 §14c; 1981 c.624 §4; 1985 c.784 §3; repealed by 1997 c.170 §31]
- Section 310.632 [1975 c.672 §16; repealed by 1997 c.170 §31]
- Section 310.635 [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; repealed by 2015 c.348 §1]
- Section 310.637 [1987 c.399 §3; repealed by 1997 c.170 §31]
- Section 310.638 [1975 c.672 §19; repealed by 1977 c.841 §13]
- Section 310.639 [1991 c.786 §2; repealed by 1997 c.170 §31]
- Section 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]
- Section 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]
- Section 310.642 [1977 c.615 §5; 1979 c.241 §14a; 1981 c.624 §6; 1985 c.784 §5; repealed by 1997 c.170 §31]
- Section 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]
- Section 310.650 [1971 c.747 §5; repealed by 1973 c.752 §12]
- Section 310.651 [1989 c.797 §4; 2001 c.377 §55; 2005 c.443 §29; repealed by 2015 c.348 §1]
- Section 310.652 [1989 c.797 §3; 1997 c.170 §3; repealed by 2015 c.348 §1]
- Section 310.655 [1965 c.615 §24; 1969 c.587 §5; 1971 c.374 §1; repealed by 1971 c.747 §21]
- Section 310.657 [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; 2015 c.348 §4; repealed by 2015 c.348 §2]
- Section 310.660 [1965 c.615 §21; 1967 c.521 §4; repealed by 1971 c.747 §21]
- Section 310.662 [1971 c.747 §7; repealed by 1973 c.752 §12]
- Section 310.665 [1965 c.615 §25; 1967 c.521 §5; repealed by 1971 c.747 §21]
- Section 310.667 [1971 c.747 §8; repealed by 1973 c.752 §12]
- Section 310.670 [1965 c.615 §26; repealed by 1969 c.595 §17]
- Section 310.672 [1971 c.747 §9; repealed by 1997 c.170 §31]
- Section 310.675 [1965 c.615 §20; repealed by 1967 c.521 §8]
- Section 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]
- Section 310.679 [1977 c.778 §2; repealed by 1985 c.761 §27]
- Section 310.680 [1971 c.747 §11; repealed by 1973 c.752 §12]
- Section 310.681 [1977 c.716 §2; repealed by 1985 c.761 §27]
- Section 310.682 [1973 c.752 §2b; repealed by 1977 c.90 §4a; 1977 c.841 §13]
- Section 310.685 [1971 c.747 §12; repealed by 1973 c.752 §12]
- Section 310.690 [1971 c.747 §13; 1973 c.752 §4; 1977 c.841 §8; 1997 c.170 §5; repealed by 2015 c.348 §1]
- Section 310.692
- Section 310.695 [1971 c.747 §20; 1991 c.459 §227; 1997 c.170 §8; repealed by 2015 c.348 §1]
- Section 310.700 [1973 c.752 §8; repealed by 1975 c.616 §2]
- Section 310.705 [1965 c.615 §1; 1971 c.544 §2; repealed by 1973 c.752 §12]
- Section 310.706 [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; repealed by 2015 c.348 §1]
- Section 310.710 [1965 c.615 §11; 1967 c.293 §12; part renumbered 310.600; 1971 c.544 §3; repealed by 1973 c.752 §12]
- Section 310.712 [1973 c.752 §10; repealed by 1977 c.841 §13]
- Section 310.715 [1965 c.615 §2; 1967 c.293 §13; 1969 c.305 §1; repealed by 1971 c.544 §7]
- Section 310.720 [1965 c.615 §2a; repealed by 1971 c.544 §7]
- Section 310.725 [1965 c.615 §§3,14; 1969 c.457 §3; repealed by 1971 c.544 §7]
- Section 310.730 [1965 c.615 §4; 1967 c.293 §14; repealed by 1971 c.544 §7]
- Section 310.735 [1965 c.615 §§5,6; 1967 c.293 §15; 1971 c.353 §1; repealed by 1971 c.544 §7]
- Section 310.740 [1965 c.615 §7; 1969 c.305 §2; repealed by 1971 c.544 §7]
- Section 310.745 [1965 c.615 §8; repealed by 1967 c.293 §16 (310.746 enacted in lieu of 310.745)]
- Section 310.746 [1967 c.293 §17 (enacted in lieu of 310.745); repealed by 1969 c.595 §17]
- Section 310.750 [1965 c.615 §9; repealed by 1967 c.293 §18 (310.751 enacted in lieu of 310.750)]
- Section 310.751 [1967 c.293 §19 (enacted in lieu of 310.750); repealed by 1969 c.595 §17]
- Section 310.755 [1965 c.615 §10; 1967 c.293 §20; 1969 c.305 §5; repealed by 1969 c.595 §17]
- Section 310.760 [1969 c.305 §4; repealed by 1971 c.544 §7]
- Section 310.800 - Property tax work-off programs.
- Section 310.810 [1979 c.241 §1; 1981 c.790 §1; repealed by 1985 c.784 §10]
- Section 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]
- Section 310.830 [1979 c.241 §3; 1981 c.790 §3; repealed by 1985 c.784 §10]
- Section 310.840 [1979 c.241 §4; 1981 c.790 §4; repealed by 1985 c.784 §10]
- Section 310.850 [1979 c.241 §5; 1981 c.790 §5; repealed by 1985 c.784 §10]
- Section 310.860 [1979 c.241 §6; 1981 c.678 §7; 1981 c.790 §6; repealed by 1985 c.784 §§10,20]
- Section 310.870 [1979 c.241 §7; 1981 c.790 §7; repealed by 1985 c.784 §10]
- Section 310.880 [1979 c.241 §8; 1981 c.790 §8; repealed by 1985 c.784 §§10,20]
- Section 310.890 [1981 c.624 §11; 1982 s.s.3 c.4 §3; repealed by 1985 c.784 §§10,20]
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