ORS 310.090
Computation of rate for each item of tax

  • category rates
  • total rates

(1)

Subject to ORS 310.070 (Procedure when taxes exceed limitations or are incorrectly categorized), the county assessor shall compute the rate for each item of ad valorem property taxes, the category rate of ad valorem property taxes for each category described in ORS 310.150 (Segregation into categories) and the total rate of ad valorem property taxes for each taxing district as provided in this section.

(2)

If the item of tax that is reported on the notice filed under ORS 310.060 (Notice certifying taxes) is an amount, the rate of tax for that item shall be computed by dividing the amount by the assessed value used to compute the tax rate. The assessed value used to compute the tax rate is the tax levying district’s assessed value adjusted as otherwise provided by law.

(3)

The computed tax rates under subsection (2) of this section or as reported on the notice filed under ORS 310.060 (Notice certifying taxes) shall be carried to the number of decimal places specified by rule of the Department of Revenue and truncated. The truncated rate shall be expressed as a rate per thousand dollars of assessed value.

(4)

All of the taxing district’s taxes that are reported on the notice filed under ORS 310.060 (Notice certifying taxes) as rates and that are within the same category under ORS 310.150 (Segregation into categories) shall be added together and added to the rates computed under subsection (2) of this section that are within the same category to obtain the category rates for the taxing district.

(5)

The total tax rate of the district shall be the total of the truncated tax rates calculated for the taxing district for the year. [Amended by 1967 c.293 §11; 1991 c.459 §221; 1997 c.541 §248]

Source: Section 310.090 — Computation of rate for each item of tax; category rates; total rates, https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html.

Notes of Decisions

As to rounding up so as not to lose any part of levy in arriving at statutorily required “even amount of dollars and cents”, tax rate is only way of expressing levy and calculating rate is part of levy process thus requiring that assessors provide procedure to ensure that excess is not assessed. Dennehy v. Dept. of Revenue, 305 Or 595, 756 P2d 13 (1988)

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

§ 310.090’s source at oregon​.gov