ORS 440.395
Tax levies

  • use
  • extension
  • collection
  • default

(1)

Any health district may assess, levy and collect taxes not to exceed one-fourth of one percent (0.0025) of the real market value of all taxable property within the district, computed in accordance with ORS 308.207 (Computation of real market value for taxing or bonding limitations). The proceeds of such taxes shall be applied by it in carrying out the objects and purposes provided in ORS 440.320 (Health districts authorized).

(2)

A health district, each year, may also assess, levy and collect a special tax upon all such property, real and personal, in an amount sufficient to pay the yearly interest on bonds theretofore issued by the district and then outstanding, together with any portion of the principal of such bonds maturing within such year. The special tax shall be applied only in payment of interest and principal of bonds issued by the health district, but the district may apply any funds it may have toward the payment of principal and interest of any such bonds.

(3)

All taxes needed shall be levied and returned to the county officer whose duty it is to extend the tax roll by the time required by law for city taxes to be levied and returned.

(4)

All taxes levied by a health district shall become payable at the same time and be collected by the same officer who collects county taxes. The proceeds of the taxes collected under this section shall be turned over to the health district according to law.

(5)

The county officer whose duty it is to extend the county levy shall extend the levy of the health district in the same manner as city taxes are extended.

(6)

Property is subject to sale for the nonpayment of taxes levied by the health district in like manner and with like effect as in the case of county and state taxes. [Formerly 441.360; 1991 c.459 §400; 2001 c.215 §6]

Source: Section 440.395 — Tax levies; use; extension; collection; default, https://www.­oregonlegislature.­gov/bills_laws/ors/ors440.­html.

See also annotations under ORS 441.360 in permanent edition.

Attorney General Opinions

Tax levies after dissolution, (1972) Vol 35, p 1059

Green check means up to date. Up to date

Current through early 2024

§ 440.395’s source at oregon​.gov