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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs
Section 310.228 - Determination of state replacement obligation.
Universal Citation:
OR Rev Stat § 310.228 (2025)
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(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 state’s replacement obligation under section 11 (9), Article XI of the Oregon Constitution. [1997 c.541 §29a]
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