ORS 371.500
Computing money to be raised by assessment

  • apportionment
  • assessment limited
  • tax not to interfere with others

(1)

The board of directors, in each fiscal year, shall make a computation of the total amount of money to be raised by the district through assessments for the ensuing fiscal year of July 1 to June 30, next following, for any and all purposes whatsoever in carrying out the provisions of ORS 371.405 (Definitions for ORS 371.405 to 371.535) to 371.535 (Disposition of funds of dissolved district), including estimated delinquencies on assessments. This amount of money, when determined by the board of directors, shall be and constitute an assessment upon all the taxable property in the district and shall be apportioned by the board of directors to the property owned or held by each person, firm or corporation in proportion to the assessed valuation of all taxable property in the district as determined by the assessment roll of the county assessor last prepared.

(2)

The assessment shall not exceed one-fourth of one percent (0.0025) of the real market value of the property, computed in accordance with ORS 308.207 (Computation of real market value for taxing or bonding limitations), unless authorized by a majority of those voting upon the proposition at a regular or special district election, but by such election no assessment in excess of one-fourth of one percent of the real market value of any property, over and above the one-fourth of one percent assessment above referred to, shall be levied in any one year.

(3)

The levy of any tax under this section, ORS 371.505 (Copy of assessment resolution to county assessor) or 371.515 (District to pay county for expenses) shall not interfere with or prevent the county court from levying any tax for road purposes it may have the authority and power to do under any other law. [Amended by 1955 c.227 §6; 1963 c.9 §22; 1983 c.350 §246; 1991 c.459 §389]

Source: Section 371.500 — Computing money to be raised by assessment; apportionment; assessment limited; tax not to interfere with others, https://www.­oregonlegislature.­gov/bills_laws/ors/ors371.­html.

371.005
“County court” defined 371.055
Formation of road districts 371.060
Drainage districts and cities as separate road districts 371.065
Construction, maintenance and repair in drainage road district 371.067
Construction, maintenance and repair in city road district 371.070
Islands as separate road districts 371.075
Petition for grade change or other road improvement 371.097
Levy of taxes 371.105
Tax as special fund 371.110
Effect of change of district boundaries on road tax levy 371.305
Authority to form special road districts 371.318
Formation order to declare whether district board to be elected or appointed 371.323
Election of first commissioners 371.330
Appointment of first commissioners 371.336
Purpose and powers of district 371.338
District board of appointed commissioners 371.342
Officers of appointed district board 371.347
Alternative provisions for elected board of commissioners 371.349
District board of elected commissioners 371.351
Officers of elected district board 371.353
Establishment of zones within special road district 371.354
Notice and public hearing 371.356
Election to approve zones within special road district 371.357
Ad valorem property taxation 371.359
Filing boundary change with county assessor and Department of Revenue 371.360
Deposit of tax proceeds in bank 371.385
Certain tax limitations not in effect after August 22, 1969 371.405
Definitions for ORS 371.405 to 371.535 371.410
Formation of road assessment district in counties with 19,000 to 25,000 population 371.416
Election procedures 371.450
Election of district directors 371.455
Nominees declared elected if number equals positions to be filled 371.467
Special elections 371.470
Selection of board of directors’ president and secretary 371.475
General powers of board of directors 371.480
Contracts as to streets in cities 371.485
Authority of district over roads and highways 371.495
Declaration of legislative intent 371.500
Computing money to be raised by assessment 371.505
Copy of assessment resolution to county assessor 371.510
County assessor to furnish certificate of assessed valuation 371.512
Filing boundary change with county assessor and Department of Revenue 371.515
District to pay county for expenses 371.520
District excluded from other districts 371.530
Exclusion of land area from district 371.535
Disposition of funds of dissolved district 371.605
Definitions for ORS 371.605 to 371.660 371.610
Inapplicability of ORS 371.605 to 371.660 to state highways 371.615
Petition or resolution for improvement of roads in unincorporated areas 371.620
Signers of petition and objection in event of cotenancies 371.625
Investigation and estimation of cost of improvement by engineer 371.630
Notice to owners of engineer’s report 371.635
Court order for improvement 371.640
Engineer to compile improvement cost 371.642
Assessment of costs of sidewalk or curb construction and other improvements 371.645
Engineer to ascertain assessment 371.650
Certification of assessment 371.655
When assessment due, payable and delinquent 371.660
Delinquent list
Green check means up to date. Up to date

Current through early 2024

§ 371.500’s source at oregon​.gov