Chapter 310 — Chapter 310

ORS 310.214 Measure 47 comparison tax adjustments for certain nonschool taxing districts. (1) This section applies to a taxing district if

1.0K chars

ORS 310.216 Pre-reduction Measure 50 taxes. (1) The assessor shall determine pre-reduction Measure 50 taxes under this section

1.1K chars

ORS 310.218 Preliminary reduction percentages. (1) The assessor shall compare the pre-reduction Measure 50 tax for the district with the Measure 47 comparison tax for the district, and determine the percentage by which the Measure 47 comparison tax is less than the pre-reduction Measure 50 tax for the district

0.1K chars

ORS 310.220 Assessor certification to Department of Revenue; contents. The assessor shall certify to the Department of Revenue for each taxing district and code area in the county

1.2K chars

ORS 310.222 Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor. (1) Upon receipt of all certifications made under ORS 310.220, the Department of Revenue shall compute

5.4K chars

ORS 310.228 Determination of state replacement obligation. (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

0.5K chars

ORS 310.230 Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value. (1) If the total statewide amount of additions of value certified to the Department of Revenue under ORS 310.220 (4) exceeds four percent of the assessed value of taxable property in this state for the tax year beginning July 1, 1997 (not taking into account the additions of value certified under ORS 310.220), the department shall subtract the portion of the Measure 47 comparison taxes attributable to additions of value in excess of four percent from the statewide total of Measure 47 comparison taxes, prior to making the computation under ORS 310.222

0.3K chars

ORS 310.232 Subtraction of urban renewal increment from assessed value. The assessed value of taxable property of a taxing district shall be further adjusted by the assessor for purposes of determining the district’s amount of taxes before compression under ORS 310.242 by subtracting any assessed value in the district attributable to an urban renewal increment in the district. [1997 c.541 §31]

0.0K chars

ORS 310.234 Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets. If the taxing district is a district other than a school district, education service district, community college district or community college service district and is a district for which the assessor is directed to offset timber harvest privilege tax revenues against the district’s ad valorem property taxes under ORS 321.312 or 321.515 (1997 Edition), the operating tax rate calculated under ORS 310.236 (3), (4) or (5), whichever is applicable, shall be further adjusted to reflect the amount of the offset. Except as provided in this section, the adjusted rate shall not be used for any purpose under ORS 310.200 to 310.242 other than determination of the district’s ad valorem property taxes for the tax year beginning July 1, 1997. [1997 c.541 §32a; 1999 c.1078 §71]

0.2K chars

ORS 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. (1) Upon receipt of the reduction percentages for each district, the assessor shall determine the district’s post-reduction Measure 50 taxes for the tax year beginning July 1, 1997, under this section

3.6K chars

ORS 310.237 Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years. (1) This section applies to a taxing district that is located in a county in which

3.3K chars

ORS 310.238 Rate conversion; Measure 5 assessed value rate. (1) In order to ensure that the consolidated rates for each code area do not exceed the $5 per $1,000 of real market value limit for the public school system and $10 per $1,000 of real market value limit for other government operations that is guaranteed in section 11 (11) and 11b, Article XI of the Oregon Constitution, the assessor shall, for each code area, convert the constitutional rate limit for each category into a rate per $1,000 of assessed value by multiplying the applicable rate limit by a fraction, the numerator of which is the code area market value and the denominator of which is the code area assessed value

0.2K chars

ORS 310.239 [2003 c.715 §35; repealed by 2009 c.698 §23]

0.0K chars

ORS 310.240 Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies. (1) In the case of a code area in which urban renewal taxes are to be imposed for the tax year beginning July 1, 1997, the assessor shall determine the rate of taxes to be imposed on the urban renewal increment under this section

1.7K chars

ORS 310.242 1997-1998 compression of consolidated rates. (1) For each property, the assessor shall adjust the pre-compression consolidated rates for each category determined under ORS 310.236 including any special levy under ORS 310.240 (5) (and as further modified by ORS 310.234) to be rates per $1,000 of real market value

3.5K chars

ORS 310.244 Adjustment of city’s post-compression tax rate under certain circumstances. (1) This section applies to a city with a Measure 5 tax estimate that was reduced by compression

1.8K chars

ORS 310.246 Adjustment of permanent rate limit to correct mistakes by June 30, 1998. (1) The Department of Revenue may adjust the permanent rate limits for operating taxes established under ORS 310.200 to 310.242 to correct for mistakes. All adjustments by the department must be made by June 30, 1998

0.1K chars

ORS 310.310 [Amended by 1953 c.311 §7; 1995 c.79 §138; repealed by 1997 c.541 §268]

0.0K chars

ORS 310.315 [1987 c.183 §2; 1991 c.459 §225; 1995 c.79 §139; repealed by 1997 c.541 §268]

0.0K chars

ORS 310.320 [Repealed by 1953 c.311 §7]

0.0K chars

ORS 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]

0.0K chars

ORS 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]

0.0K chars

ORS 310.350 [Amended by 1979 c.316 §16; repealed by 1981 c.391 §13]

0.0K chars

ORS 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]

0.0K chars

ORS 310.370 [Repealed by 1971 c.647 §149]

0.0K chars

ORS 310.380 [Amended by 1953 c.311 §7; 1979 c.316 §17; repealed by 1981 c.391 §13]

0.0K chars

ORS 310.385 [1971 c.646 §1; repealed by 1981 c.391 §13]

0.0K chars

ORS 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]

0.0K chars

ORS 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]

0.0K chars

ORS 310.396 [1993 c.97 §22; 1995 c.79 §141; repealed by 1999 c.21 §26]

0.0K chars

ORS 310.400 [1953 c.133 §1; repealed by 1971 c.646 §6]

0.0K chars

ORS 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]

0.0K chars

ORS 310.404 [Formerly 310.135; 1993 c.45 §291; repealed by 1997 c.541 §268]

0.0K chars

ORS 310.410 [1957 c.426 §1; repealed by 1967 c.293 §37]

0.0K chars

ORS 310.575 [1983 s.s. c.5 §1; repealed by 1987 c.89 §1]

0.0K chars

ORS 310.585 Distribution of certain property tax relief moneys to counties. Property tax relief money paid to the county treasurer pursuant to law, such as but not limited to senior citizens’ property tax relief, inventory property tax relief, local property tax relief and such other property tax relief as may be hereafter enacted by the State of Oregon which do not require that the amounts be offset against a particular type of district’s levy, shall be distributed by the county treasurer with the assistance of the tax collector to the taxing districts of the county in accordance with the schedule of percentages computed under ORS 311.390. [1969 c.595 §2]

0.0K chars

ORS 310.595 Determination of apportionment to counties. To carry out the legislative intent of those statutes contained in Oregon Revised Statutes requiring the county assessor, county treasurer or county tax collector to distribute moneys in the proportion that the rate percent of levy for each taxing unit bears to the total rate percent of levy of all units as shown on the tax roll for the fiscal year, the rates to be used for such apportionment shall be those specified in ORS 310.090 which are the computed rates necessary to raise the amounts required by ORS 311.105 (1)(c) for each district shown in the certificate filed with the tax collector under ORS 311.115 for such year. [1969 c.595 §3; 1997 c.541 §316]

0.0K chars

ORS 310.600 [Formerly part of 310.710; 1969 c.612 §4; repealed by 1971 c.544 §7]

0.0K chars

ORS 310.605 [1965 c.604 §§1,12; repealed by 1969 c.612 §5]

0.0K chars

ORS 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]

0.0K chars

ORS 310.610 [1965 c.604 §§5,6; repealed by 1969 c.612 §5]

0.0K chars

ORS 310.611 [1977 c.819 §2; repealed by 1979 c.692 §13]

0.0K chars

ORS 310.615 [1965 c.604 §§4,7,8; 1967 c.521 §3; repealed by 1969 c.612 §5]

0.0K chars

ORS 310.620 [1965 c.604 §9; repealed by 1969 c.612 §5]

0.0K chars

ORS 310.622 Manufactured structures eligible as homesteads under tax laws of state. A manufactured structure assessed under the ad valorem tax laws of this state shall be eligible to be a homestead for the purposes of all tax laws of this state giving a right or privilege to a homestead. For those manufactured structures assessed as real property, the manufactured structure homestead includes land and improvements to the same extent that a homestead would be recognized if the manufactured structure were a conventional home. [1971 c.529 §11; 1977 c.884 §16]

0.1K chars

ORS 310.623 Floating home eligible as homestead. A floating home, as defined in ORS 830.700, assessed under the property tax laws of this state shall be eligible to be a homestead for the purposes of all tax laws of this state giving a right or privilege to a homestead. [1977 c.615 §6]

0.0K chars

ORS 310.625 [1965 c.604 §10; 1969 c.595 §4; repealed by 1969 c.612 §5]

0.0K chars

ORS 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]

0.0K chars

ORS 310.631 [1977 c.90 §2; 1979 c.241 §14c; 1981 c.624 §4; 1985 c.784 §3; repealed by 1997 c.170 §31]

0.0K chars

ORS 310.632 [1975 c.672 §16; repealed by 1997 c.170 §31]

0.0K chars