Oregon Law
Law as of Jan 1, 2024
Chapter contents
310.010Determination of amount of money for county and other purposes 310.020Levy of tax to defray county expenses 310.030Levy of taxes required or permitted by law 310.040Reducing levy where necessity for budget item eliminated 310.045[1965 c.604 §2; repealed by 1969 c.612 §5] 310.050[Amended by 1959 c.181 §1; part renumbered 310.065; 1967 c.293 §3; 1979 c.689 §15; 1991 c.459 §217; 1997 c.541 §243; repealed by 2005 c.94 §61] 310.055Operating taxes 310.060Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification 310.061Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones 310.065Procedure where notice not given 310.070Procedure when taxes exceed limitations or are incorrectly categorized 310.080[Repealed by 1957 c.626 §1] 310.081[Subsections (1) and (2) of 1961 Replacement Part enacted as 1957 c.626 §11; subsection (3) of 1957 Replacement Part enacted as part of 1957 s.s. c.2 §4; 1959 c.388 §9; repealed by 1963 c.570 §33] 310.082[1957 s.s. c.2 §4; repealed by 1959 c.388 §15] 310.084[1957 c.626 §12; repealed by 1963 c.570 §33] 310.090Computation of rate for each item of tax; category rates; total rates 310.100Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property 310.105Rate 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nontimber offsets; no effect on permanent or statutory rate limits 310.108[1997 c.541 §252; 1999 c.1078 §§33,33b; repealed by 2003 c.621 §26] 310.110Apportionment of taxes where taxing district lies in two or more counties; estimates 310.120[Repealed by 1977 c.730 §4] 310.125[1961 c.719 §§1,2; 1975 c.189 §1; 1991 c.459 §224; 1997 c.541 §256; repealed by 2005 c.94 §61] 310.130[Amended by 1991 c.459 §224a; 1993 c.270 §47; repealed by 1997 c.541 §268] 310.135[1979 c.241 §53; renumbered 310.404 in 1991] 310.140Legislative findings; definitions 310.143Certification of taxes on taxable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 310.145Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits 310.147Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll 310.150Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits 310.153Total amount to be raised for each taxing district and item; basis for assessor’s certificate 310.155Public school system limit; definitions 310.156Certain community college library limits 310.160Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits 310.165Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption 310.170Allocation 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] 310.190Effect of election challenge on tax; resolution of challenge 310.193Taxing district duty to notify assessor of challenge 310.200Purpose 310.202Definitions for ORS 310.200 to 310.242 310.204“Hospital facility” defined 310.2061997-1998 tax certification notice 310.2081997-1998 urban renewal certification 310.210Measure 5 imposed tax estimate 310.212Measure 47 comparison taxes 310.214Measure 47 comparison tax adjustments for certain nonschool taxing districts 310.216Pre-reduction Measure 50 taxes 310.218Preliminary reduction percentages 310.220Assessor certification to Department of Revenue; contents 310.222Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor 310.228Determination of state replacement obligation 310.230Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value 310.232Subtraction of urban renewal increment from assessed value 310.234Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets 310.236Determination 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 310.237Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years 310.238Rate conversion; Measure 5 assessed value rate 310.239[2003 c.715 §35; repealed by 2009 c.698 §23] 310.240Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies 310.2421997-1998 compression of consolidated rates 310.244Adjustment of city’s post-compression tax rate under certain circumstances 310.246Adjustment 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] 310.585Distribution of certain property tax relief moneys to counties 310.595Determination 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] 310.622Manufactured structures eligible as homesteads under tax laws of state 310.623Floating home eligible as homestead 310.625[1965 c.604 §10; 1969 c.595 §4; repealed by 1969 c.612 §5] 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] 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[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] 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[1989 c.797 §4; 2001 c.377 §55; 2005 c.443 §29; repealed by 2015 c.348 §1] 310.652[1989 c.797 §3; 1997 c.170 §3; repealed by 2015 c.348 §1] 310.655[1965 c.615 §24; 1969 c.587 §5; 1971 c.374 §1; repealed by 1971 c.747 §21] 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] 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[1971 c.747 §13; 1973 c.752 §4; 1977 c.841 §8; 1997 c.170 §5; repealed by 2015 c.348 §1] 310.692[1977 c.761 §3; 1979 c.241 §10; 1981 c.624 §13; 1981 c.790 §9; 1981 c.904 §1; 1985 c.761 §10; 1985 c.784 §8; 1997 c.170 §7; 2001 c.716 §26; 2001 c.753 §20; 2015 c.348 §5; renumbered 307.248 in 2015] 310.695[1971 c.747 §20; 1991 c.459 §227; 1997 c.170 §8; repealed by 2015 c.348 §1] 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[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] 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] 310.800Property 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]

Chapter 310 — Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs

ORS 310.145 Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits

(1)

Each unit of local government that imposes a tax, fee, charge or assessment may adopt an ordinance or resolution classifying all or any of the taxes, fees, charges and assessments it imposes as being in one or more of the following categories:

(a)

Taxes on property subject to the limits of section 11b, Article XI of the Oregon Constitution, and within this category, those taxes that are dedicated to funding the public school system, and those that are imposed to support other government operations.

(b)

Incurred charges.

(c)

Assessments for local improvements.

(d)

Taxes to pay principal and interest on exempt bonded indebtedness.

(e)

All other taxes, fees, charges and assessments that are not subject to the limits of section 11b, Article XI of the Oregon Constitution.

(2)

An ordinance or resolution adopted under this section shall serve as notice of the classification of taxes, fees, charges and assessments for purposes of ORS 305.580 to 305.591.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.