Chapter 478 — Chapter 478
121 sections in this chapter.
ORS 478.365 Employee contributions to retirement fund. The district may collect, as a contribution from any employee, that percentage of the salary received by the employee which is necessary to fund on an actuarial reserve basis the cost of retirement benefits which the employee is required to provide pursuant to the provisions of a retirement plan. [1963 c.366 §5]
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[Repealed or reserved.]
ORS 478.370 Retirement benefits not to be funded for individual not employee of district when membership in system created. Nothing in ORS 478.325 and 478.355 to 478.370 authorizes the district to budget, provide for payments or collect contributions to fund retirement benefits for an individual who is not in the employment of the district at the time of the creation of a membership status under a retirement plan. [1963 c.366 §7]
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BENEFITS FOR DISTRICT VOLUNTEERS
ORS 478.390 Investments authorized to fund length of service awards for volunteer firefighters. In addition to the investments authorized by ORS 294.035, the board of directors of a rural fire protection district organized under ORS chapter 478 may invest or cause to be invested any surplus funds of the district in contracts described in ORS 294.035 (3)(f) for the purpose of funding length of service awards for the volunteer firefighters of the district. [1993 c.452 §2; 1995 c.245 §13; 2005 c.443 §30]
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Note: 478.390 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 478 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. REVENUES AND FINANCES (Generally)
ORS 478.410 Power of district to levy taxes, borrow money, sell bonds and create fees. (1) To provide funds for defraying expenses for the establishment, equipment and maintenance of the district, the district board may provide for a tax on the assessed value of all taxable property within the district
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(2) To carry into effect any of the powers granted to the district, the district, when authorized by a majority of the voters voting at an election called for that purpose, may borrow money and sell and dispose of general obligation bonds. The total outstanding general obligation…
ORS 478.420 Sale of bonds. Bonds authorized under ORS 478.410 shall be issued and sold in the manner prescribed in ORS chapter 287A. The bonds shall be so conditioned that the district agrees to pay, at the place named, to the bearer the sum named in lawful money of the United States with interest at the rate named, payable semiannually each year in accordance with the terms of interest coupons attached. [Amended by 1969 c.667 §27; 1969 c.694 §18; 1971 c.36 §7; 1975 c.642 §25; 1977 c.188 §6; 2001 c.215 §12; 2007 c.783 §208]
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[Repealed or reserved.]
ORS 478.430 Ad valorem tax. A district board shall ascertain and levy annually, in addition to all other taxes, an ad valorem tax on all the taxable property in the district, sufficient to pay the interest accruing and the principal maturing on the bonds promptly as they become due. [Amended by 1969 c.667 §28; 1969 c.694 §19; 1971 c.36 §8; 2001 c.215 §13]
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[Repealed or reserved.]
ORS 478.432 Taxation of qualified forestland and structures on qualified forestland. (1) As used in this section, “qualified forestland” means forestland that is
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(a) Included in a rural fire protection district under ORS 478.010 (3); and (b) Outside the limits of a city. (2) If a structure exists, in whole or in part, on qualified forestland, the property subject to taxation by a rural fire protection district shall include the value of a…
ORS 478.440 Gifts; sinking fund. The district may receive from any source whatever, gifts, donations, bequests, money or property for any purpose consistent with the terms of this chapter. The district may, from time to time, provide from its current revenue or create or set up sinking funds to be applied to authorized expenditures contemplated to be made beyond the current tax year. [Amended by 1983 c.740 §190]
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[Repealed or reserved.]
ORS 478.450 Tax for road lighting; method. To provide funds for defraying expenses for the installation, maintenance and operation of the road-lighting service to the district, the district board may provide for a tax not exceeding one-tenth of one percent (0.001) of the real market value of all taxable property within the district, computed in accordance with ORS 308.207. Upon approval of the majority of the electors voting at a special election called for such purpose the board may levy a special tax of not to exceed one-fourth of one percent (0.0025) of the real market value of all taxable property within the district for this purpose, computed in accordance with ORS 308.207. [Amended by 1967 c.293 §33; 1969 c.667 §29; 1991 c.459 §419]
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[Repealed or reserved.]
ORS 478.460 Deposit and disbursement of funds. Funds collected on behalf of the district through the levy of taxes, all donations, contributions, bequests or annuities and all borrowed moneys received by or on behalf of the district shall be deposited in accordance with ORS 295.001 to 295.108 and as designated by the board. Funds shall be drawn out only upon proper order and warrant or check, bearing the signature of those persons authorized to sign warrants or checks by resolution of the board. [Amended by 1965 c.540 §1; 1969 c.667 §30; 1969 c.694 §20; 1971 c.36 §9; 1987 c.834 §3; 2001 c.215 §14; 2019 c.587 §42]
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[Repealed or reserved.]
ORS 478.470 Interest on unpaid warrants; limitation on amount of warrants. All warrants for the payment of any indebtedness of a district which are unpaid for want of funds shall bear interest at a rate to be fixed by the district board but not to exceed six percent per annum from the date of the registering of the unpaid warrants with the county treasurer. The amount of warrants outstanding shall not exceed the revenue provided for the year in which the indebtedness was incurred. [Amended by 1969 c.667 §31]
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Note: Sections 1 and 2, chapter 534, Oregon Laws 2025, provide: Sec. 1. (1) The Department of the State Fire Marshal shall establish an advisory committee to advise the department on funding for rural fire protection districts. (2) The advisory committee shall conduct a comprehen…
ORS 478.480 Formation of tax zones; basis for zones; public hearing. (1) A district board may divide its district into zones for the purpose of imposing and levying ad valorem taxes at different rates on the assessed value of all taxable property in each zone. The establishment of zones within a district under this section shall be based upon differences in the services provided by the district to the residents and their property in each zone
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(2) When a district board decides to divide the district into zones under subsection (1) of this section, it shall conduct a public hearing on the formation of the proposed zones. The hearing shall be held after notice to the public is published as provided in ORS 478.485. The no…
ORS 478.485 Notice of public hearing. (1) The district board shall cause a notice of a public hearing relating to the formation of zones under ORS 478.480 (1) to be published once a week for two successive weeks in the newspaper in general circulation in the district which, 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 percentage of the total amount of ad valorem taxes of the district that will be collected in eac…
ORS 478.490 Election on question of dividing district into tax zones; order creating zones; effect. (1) After the public hearing required under ORS 478.480 (2), if the district board decides to proceed with the proposal, it shall submit the question of dividing the district into zones to the voters of the district at the next regular district election on the date specified in ORS 255.335 (1)
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(2) If a majority of the voters of the district voting upon the question vote in favor of dividing the district into zones, the district board shall enter an order in its journal declaring that fact. The order shall be conclusive as to the regularity of all proceedings in referen…
ORS 478.495 Limitation on changes in tax zone boundaries. (1) When a proposal for dividing a district into zones is approved by the voters of a district, a proposal for changing the boundaries of the zones shall not be submitted to the voters at the regular district election next following such approval, but may be submitted at any regular district election thereafter
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(2) Following approval of the formation of zones within a district by the voters of the district, the boundaries of the zones shall not be changed by the district board unless notice of that change is given to, and approved by, the voters of the district as provided in ORS 478.48…
ORS 478.500 Determination of tax levy in each tax zone. If a district is divided into zones under ORS 478.480 (1), the district board shall determine, make and declare the ad valorem tax levy for each zone when the district board adopts its budget for any fiscal year. The determination of the amount of ad valorem taxes to be levied in each zone shall be in accordance with the proposal approved by the voters under ORS 478.490 and shall be entered in the proper records of the district board. [1983 c.569 §7]
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[Repealed or reserved.]
ORS 478.505 Petition for tax zones by district electors; number of signatures required; public hearing. (1) The electors of a district may initiate proceedings to divide the district into zones under ORS 478.155 and 478.480 to 478.500 by filing a petition with the district board. The petition shall state the name of the district and contain a request that the district board divide the district into zones consisting of areas zoned for exclusive farm use, areas within urban growth boundaries and all other areas
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(2) A petition filed under this section shall be signed by not less than 10 percent of the electors of the district. (3) When the district board receives a petition filed under this section, the district board shall hold a public hearing on the formation of the proposed zones, an…
ORS 478.510 [Amended by 1969 c.667 §32; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.520 [Amended by 1969 c.667 §33; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.530 [Amended by 1969 c.667 §34; repealed by 1971 c.647 §149 and by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.540 [Amended by 1969 c.694 §21; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.550 [Repealed by 1969 c.667 §70]
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[Repealed or reserved.]
ORS 478.555 [1969 c.694 §23; repealed by 1971 c.727 §203]
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(Multicounty Districts)
ORS 478.560 Deposit and disbursement of funds of districts located in two or more counties. Funds accruing to a district, located in two or more counties, from any source shall be deposited in accordance with ORS 295.001 to 295.108 and shall be drawn out only upon proper order and warrant or check bearing the signature of those persons authorized to sign warrants or checks by resolution of the board. [Amended by 1965 c.540 §2; 1969 c.667 §35; 1969 c.694 §24; 1971 c.36 §10; 1971 c.727 §141; 1983 c.185 §1; 1987 c.834 §4; 2001 c.215 §15; 2019 c.587 §43]
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[Repealed or reserved.]
ORS 478.610 [Amended by 1959 c.658 §2; 1963 c.299 §3; 1967 c.610 §1; 1969 c.79 §4; 1969 c.667 §36; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.614 [1953 c.165 §1; 1961 c.682 §1; 1969 c.667 §37; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.616 [1953 c.165 §2; 1969 c.667 §38; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.618 [1969 c.79 §6; 1969 c.667 §68; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.620 [Amended by 1969 c.667 §39; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.630 [Amended by 1969 c.667 §40; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.640 [Amended by 1969 c.667 §41; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.650 [Amended by 1969 c.667 §42; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.660 [Amended by 1969 c.667 §43; repealed by 1971 c.727 §203]
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CHANGES TO DISTRICT
ORS 478.665 Withdrawal of territory from district; inclusion in forest protection district; assessment. In addition to any other method of initiating proceedings to withdraw territory from a district, the county board may, after appropriate proceedings, order the withdrawal of forestland from a district if
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(1) Written request for the withdrawal is submitted to the county board by the district board; (2) Inclusion of the withdrawn forestland within a forest protection district under ORS 477.205 to 477.281 is agreed to by the State Forester; (3) A public hearing for the landowners co…
ORS 478.700 [1965 c.316 §2; 1969 c.667 §44; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.702 Annexing lands to district. (1) As used in this section
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(a) “Annex” means to add lands to a district. (b) “Coverage area” means an area established by a district pursuant to this section that consists of the following: (A) Lands that are included in the district; and (B) Some or all of the lands that are within seven road miles of a f…
ORS 478.710 [Amended by 1969 c.667 §45; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.720 [Amended by 1969 c.667 §46; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.730 [Amended by 1969 c.667 §47; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.740 [Amended by 1969 c.667 §48; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.750 [Amended by 1965 c.316 §4; 1969 c.667 §49; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.760 [1965 c.316 §3; 1969 c.667 §50; repealed by 2003 c.46 §54]
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[Repealed or reserved.]
ORS 478.810 [Amended by 1969 c.667 §51; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.820 [Amended by 1969 c.667 §52; repealed by 1971 c.727 §203]
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[Repealed or reserved.]
ORS 478.830 [Amended by 1969 c.667 §53; repealed by 1971 c.727 §203]
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FIRE SAFETY SYSTEMS
ORS 478.840 Definitions for ORS 478.845 to 478.875. As used in ORS 478.845 to 478.875
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(1) “District” means a rural fire protection district organized under ORS chapter 478. (2) “Fire safety system” means any device or system that protects structures or people from damage, injury or destruction by fire or that minimizes the effects of fire. The term includes automa…
ORS 478.845 Revenue bonds authorized for fire safety systems. (1) Notwithstanding any other provision of law or any restriction on indebtedness contained in a charter, a city or district may issue and sell revenue bonds under ORS 478.845 to 478.875, loan moneys to qualified persons for the installation of fire safety systems and enter into loan contracts with those persons. Moneys borrowed from the loan fund created by ORS 478.855 shall be repaid by the borrowers in accordance with the terms of the loan contract to which the borrower and the city or district are parties
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(2) In addition to authority granted by other laws to issue revenue bonds, a city or district may sell revenue bonds for the purpose of creating a loan fund to finance the installation of fire safety systems in structures located within the city or district. (3) Revenue bonds aut…
ORS 478.850 Sources of bond payment restricted. (1) Revenue bonds issued under ORS 478.845 to 478.875
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(a) Shall not be payable from nor charged upon any fund other than the revenue pledged to the payment of the revenue bonds. (b) Shall not constitute a charge, lien or encumbrance, legal or equitable, upon any property of the city or district, except those moneys paid to the loan …
ORS 478.855 Loan fund created from bond proceeds; other sources for fund. (1) Proceeds of revenue bonds issued and sold under ORS 478.845 to 478.875 that are to be used to fund loans to persons for acquisition and installation of fire safety systems in structures owned by the borrowers shall be deposited in a loan fund created for the purpose by a city or district
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(2) In addition to proceeds from the sale of revenue bonds, the loan fund created by this section shall consist of: (a) Moneys repaid to the fund by borrowers who received loans from the fund. (b) Proceeds of the sales of structures acquired by the city or district as a result of…
ORS 478.860 Standards for eligibility for loans for fire safety systems. (1) The governing body of a city or district shall adopt standards to determine the eligibility of borrowers to borrow money from the loan fund established under ORS 478.855 for the purpose of acquiring and installing a fire safety system in a privately owned structure owned by the borrower
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(2) The governing body of a city or district shall also adopt a list of fire safety systems that may be financed with loans made under ORS 478.845 to 478.875. [1995 c.725 §3] Note: See note under 478.840.