Chapter 328 — Chapter 328
114 sections in this chapter.
ORS 328.545 [Repealed by 1963 c.544 §52]
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[Repealed or reserved.]
ORS 328.550 [Amended by 1965 c.100 §70; 1967 c.605 §1; 1975 c.770 §8; repealed by 1981 c.834 §1]
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[Repealed or reserved.]
ORS 328.555 Property liable for district indebtedness; tax levy. (1) All taxable property in a school district at the time any indebtedness is incurred by such district and all taxable property subsequently located in the area comprising such district shall be liable to taxation for the payment of such indebtedness until paid
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(2) No taxable property in territory included in a school district whose boundaries change as a result of creation, annexation, abolition and other alteration of the school district shall be relieved from liability for any indebtedness incurred prior to a boundary change. The dis…
ORS 328.560 [1953 c.286 §1; 1957 c.310 §5; 1957 c.426 §2; repealed by 1965 c.100 §456]
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[Repealed or reserved.]
ORS 328.565 Power to create indebtedness; zone academy bonds; tax credit bonds. (1) As used in this section, “qualified zone academy bond” has the meaning given the term in section 1397E of the Internal Revenue Code, as amended and in effect on January 1, 2002
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(2) A district school board may contract indebtedness as provided under ORS 287A.180. (3) A district school board may issue qualified zone academy bonds or similar tax credit bonds authorized by resolution of the district school board. Unless the bond issue has been approved by e…
ORS 328.570 Division of district into tax zones. (1) The district board of a school district may divide the district into tax zones for the purpose of imposing and levying ad valorem property taxes at different rates and amounts on the assessed value of all taxable property in each zone if the school district
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(a) Supplies a portion of kindergarten through grade 12 education in certain areas of the school district; and (b) Supplies all of kindergarten through grade 12 education in the remainder of the school district. (2) The establishment and boundaries of tax zones within a district …
ORS 328.573 Notice of public hearing on tax zones. (1) The district board of a school district seeking to establish tax zones under ORS 328.570 to 328.579 shall cause a notice of a public hearing relating to the formation of the tax zones to be published once a week for two successive weeks in the newspaper in general circulation in the district that, in the judgment of the district board, will afford the best notice to the residents of the district
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(2) The notice published under this section shall set forth: (a) The resolve of the district board to divide the district into zones. (b) The boundaries of the proposed zones. (c) The estimated percentage of the total amount of ad valorem taxes of the district that will be impose…
ORS 328.576 Public hearing; resolution to establish tax zones. (1) Following the notice required under ORS 328.573, the district board of a school district seeking to establish tax zones shall conduct a public hearing at which district residents and property owners may testify about the proposed zones
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(2) Following the hearing, if the district board decides to proceed, the district board shall adopt a resolution establishing the zones, zone percentages and zone boundaries. [2001 c.246 §4]
ORS 328.579 Determination of tax in zones; limitations. (1) If a school district is divided into tax zones under ORS 328.570 to 328.579, the district board shall determine, make and declare each item of ad valorem property tax, as set forth in ORS 310.060 (2), for each zone established in the district when the district board adopts its budget for any fiscal year
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(2) The operating tax rate for each tax zone of the district may not exceed the lesser of the statutory or permanent rate limit for operating taxes of the district established under ORS 310.200 to 310.242 or section 11 (3), Article XI of the Oregon Constitution. [2001 c.246 §5]
ORS 328.715 [1987 c.16 §2; 1987 c.823 §1; repealed by 1997 c.541 §389]
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[Repealed or reserved.]
ORS 328.725 [1987 c.16 §5; 1987 c.823 §3; 1995 c.607 §71; repealed by 1997 c.541 §389]
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[Repealed or reserved.]
ORS 328.735 [1987 c.16 §3; 1989 c.236 §1; 1991 c.167 §4; repealed by 1997 c.541 §389]
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[Repealed or reserved.]
ORS 328.745 [1987 c.16 §4; repealed by 1997 c.541 §389]
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[Repealed or reserved.]
ORS 328.990 [Repealed by 1965 c.100 §456]
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