Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs

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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[1965 c.604 §2; repealed by 1969 c.612 §5]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[Amended by 1959 c.181 §1; part renumbered 310.065; 1967 c.293 §3; 1979 c.689 §15; 1991 c.459 §217; 1997 c.541 §243; repealed by 2005 c.94 §61]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[Repealed by 1957 c.626 §1]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 310.081

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[1957 s.s. c.2 §4; repealed by 1959 c.388 §15]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[1957 c.626 §12; repealed by 1963 c.570 §33]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[1997 c.541 §252; 1999 c.1078 §§33,33b; repealed by 2003 c.621 §26]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[Repealed by 1977 c.730 §4]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[1961 c.719 §§1,2; 1975 c.189 §1; 1991 c.459 §224; 1997 c.541 §256; repealed by 2005 c.94 §61]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[Amended by 1991 c.459 §224a; 1993 c.270 §47; repealed by 1997 c.541 §268]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 310.135

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 310.395

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 310.608

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 310.692

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]