Local Financing of Education

ORS 328.579
Determination of tax in zones

  • limitations


(1)

If a school district is divided into tax zones under ORS 328.570 (Division of district into tax zones) to 328.579 (Determination of tax in zones), the district board shall determine, make and declare each item of ad valorem property tax, as set forth in ORS 310.060 (Notice certifying taxes) (2), for each zone established in the district when the district board adopts its budget for any fiscal year.

(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 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) or section 11 (3), Article XI of the Oregon Constitution. [2001 c.246 §5]

Source

Last accessed
Jun. 26, 2021