(1)(a) "Merger" includes any alteration, annexation, merger, consolidation, lengthening the course of study or other change under ORS 330.090 to 330.107, 334.710 to 334.770 and 335.490 to 335.505.
(b) "Merger" includes only those proceedings in which the entire territory of an involved school district is merged. The permanent rate limit for operating taxes for a school district after merger shall be the rate that would produce the same operating tax revenue as the school districts prior to merger would have cumulatively produced in the year of merger if the merger, not taking into account any applicable statutory rate limit, had not occurred.
(2) "School district" means a taxing district providing public elementary or secondary education, or any combination thereof, within this state, and specifically includes a component school district of an education service district that levies taxes for its component school districts and the education service district itself. "School district" does not include any other education service district. [1989 c.629 §1; 1993 c.18 §89; 1993 c.270 §67; 1993 c.784 §21; 1995 c.611 §1; 1997 c.541 §371; 2001 c.695 §36; 2003 c.226 §§10,11]