ORS 310.061
Assessor to determine and report maximum school district operating tax when district certifies lesser rate

  • determination modified if district divided into zones

(1)

If a school district certifies a rate pursuant to ORS 310.060 (Notice certifying taxes) that is less than the maximum rate of operating taxes allowed by law, the county assessor for each county within which the school district is located shall determine the amount of operating taxes that would have been imposed by the school district if the school district had certified the maximum rate of operating taxes allowed by law.

(2)

If a school district has established tax zones pursuant to ORS 328.570 (Division of district into tax zones) to 328.579 (Determination of tax in zones), solely for purposes of subsection (1) of this section:

(a)

The maximum rate of operating tax allowed by law shall be determined for each tax zone of the district; and

(b)

The maximum rate of operating tax for a tax zone in which the district does not provide all of kindergarten through grade 12 education shall equal the maximum rate of operating tax for the district multiplied by the percentage established for the zone in the resolution adopted under ORS 328.576 (Public hearing).

(3)

Each county assessor who is required to calculate an amount under subsection (1) of this section shall report that amount to the Department of Education. [1999 c.186 §12; 2001 c.246 §7]
Note: 310.061 (Assessor to determine and report maximum school district operating tax when district certifies lesser rate) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 310 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: 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, https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html.

310.010
Determination of amount of money for county and other purposes 310.020
Levy of tax to defray county expenses 310.030
Levy of taxes required or permitted by law 310.040
Reducing levy where necessity for budget item eliminated 310.055
Operating taxes 310.060
Notice certifying taxes 310.061
Assessor to determine and report maximum school district operating tax when district certifies lesser rate 310.065
Procedure where notice not given 310.070
Procedure when taxes exceed limitations or are incorrectly categorized 310.090
Computation of rate for each item of tax 310.100
Taxes to apply to property shown by assessment roll 310.105
Rate adjustments to reflect nontimber offsets 310.110
Apportionment of taxes where taxing district lies in two or more counties 310.140
Legislative findings 310.143
Certification of taxes on taxable property subject to 1990 Measure 5 limits 310.145
Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits 310.147
Code area system 310.150
Segregation into categories 310.153
Total amount to be raised for each taxing district and item 310.155
Public school system limit 310.156
Certain community college library limits 310.160
Unit of property 310.165
Partially exempt or specially assessed property 310.170
Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits 310.190
Effect of election challenge on tax 310.193
Taxing district duty to notify assessor of challenge 310.200
Purpose 310.202
Definitions for ORS 310.200 to 310.242 310.204
“Hospital facility” defined 310.206
1997-1998 tax certification notice 310.208
1997-1998 urban renewal certification 310.210
Measure 5 imposed tax estimate 310.212
Measure 47 comparison taxes 310.214
Measure 47 comparison tax adjustments for certain nonschool taxing districts 310.216
Pre-reduction Measure 50 taxes 310.218
Preliminary reduction percentages 310.220
Assessor certification to Department of Revenue 310.222
Computation of 1997 Measure 50 reduction and supplemental statutory reduction 310.228
Determination of state replacement obligation 310.230
Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value 310.232
Subtraction of urban renewal increment from assessed value 310.234
Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets 310.236
Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998 310.237
Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years 310.238
Rate conversion 310.240
Calculation of taxes imposed on urban renewal increment for 1997-1998 310.242
1997-1998 compression of consolidated rates 310.244
Adjustment of city’s post-compression tax rate under certain circumstances 310.246
Adjustment of permanent rate limit to correct mistakes by June 30, 1998 310.585
Distribution of certain property tax relief moneys to counties 310.595
Determination of apportionment to counties 310.622
Manufactured structures eligible as homesteads under tax laws of state 310.623
Floating home eligible as homestead 310.800
Property tax work-off programs
Green check means up to date. Up to date

Current through early 2024

§ 310.061’s source at oregon​.gov