ORS 478.155
Formation of district with tax zones

  • contents of formation petition and order creating district
  • determination of tax levy in each zone
  • boundary changes

(1)

When formation of a district is proposed after October 15, 1983, the petition or order for formation may include, in addition to other information required under ORS 198.750 (Content of petition proposing formation or change of organization) or 198.835 (Order for formation of district in single county):

(a)

A statement that the district shall be divided into a specified number of zones for the purpose of imposing and levying ad valorem taxes at different rates in each zone based upon differences in services provided by the district in each zone.

(b)

The boundaries of the proposed zones.

(2)

If an election on formation of the district is held, the county board shall order the questions of whether or not to form the district and, if the district is formed, whether or not to divide it into zones to be submitted to the voters as separate questions to be voted upon separately.

(3)

After an election on formation is held, if both the formation of the district and the division of the district into zones are approved by the voters, the order issued under ORS 198.820 (Order by county board) (3) creating the district shall declare that the district contains zones with the boundaries specified in the petition or order for formation. If only formation of the district is approved by the voters, the order creating the district shall be issued as provided in ORS 198.820 (Order by county board).

(4)

If the district is formed without an election, the order issued under ORS 198.820 (Order by county board) (3) creating the district shall declare that the district contains zones with the boundaries specified in the petition or order for formation.

(5)

When a district containing zones is formed under this section, the first board of directors of the district, prior to the levy of any ad valorem taxes by the district, shall provide notice of a public hearing and conduct the hearing as provided in ORS 478.480 (Formation of tax zones) (2) and 478.485 (Notice of public hearing). After the public hearing required under this section, the board shall enter an order in its journal stating the percentage of the total amount of ad valorem taxes of the district that will be collected in each zone. The board may then determine, make and declare the ad valorem tax levy for each zone.

(6)

The boundaries of the zones and the percentages of taxes collected in each zone that are established for a district under this section shall be effective until the regular district election in the first odd-numbered year following the year in which the district is formed. At that regular district election, a proposal for changing the boundaries of the zones may be submitted to the voters of the district as provided in ORS 478.480 (Formation of tax zones) (2), 478.485 (Notice of public hearing) and 478.490 (Election on question of dividing district into tax zones). If no proposal for a boundary change is submitted, the boundaries of the zones established upon formation of the district shall be retained until notice of a change is given to, and approved by, the voters of the district as provided in ORS 478.480 (Formation of tax zones) (2), 478.485 (Notice of public hearing) and 478.490 (Election on question of dividing district into tax zones). [1983 c.569 §8]

Source: Section 478.155 — Formation of district with tax zones; contents of formation petition and order creating district; determination of tax levy in each zone; boundary changes, https://www.­oregonlegislature.­gov/bills_laws/ors/ors478.­html.

478.001
Definitions
478.002
Status of districts existing in 1957
478.004
New district succeeds to and replaces abolished district
478.010
Formation
478.050
Qualifications for directors
478.090
Effect of 1939 Act on districts then existing
478.100
Immaterial defects in organization not to invalidate district organization
478.115
County governing body to determine territory of district
478.120
Inclusion of forestland in district
478.130
Certain structures subject to fire damage to be added to tax rolls
478.140
Procedure for adding land to district by consent of owner
478.150
Conference with State Forestry Department required prior to formation of district or annexation of territory
478.155
Formation of district with tax zones
478.160
Filing of boundary or zone change with county assessor and Department of Revenue
478.210
Directors
478.215
Position numbers for director election
478.221
Nomination and election of directors
478.225
Election subdistricts
478.228
Boundaries of subdistricts
478.231
Election laws applicable
478.234
Subdistricts for nomination or election of directors
478.240
Special elections
478.250
Meetings and officers of board
478.260
Fire chief
478.270
Reports of directors
478.280
Employment of assistants
478.290
Additional authority of districts within 10-mile radius of city of 100,000 or more
478.300
Contracting with others to provide facilities and services for fire protection or road lighting
478.305
Contracting with others for mutual communication system
478.308
Contracting with others for regional oil and hazardous material emergency response team
478.310
Response to fire or public safety incident outside its own territory by district or municipality
478.315
Response to fire or public safety incident in Columbia River Gorge National Scenic Area
478.325
District may levy taxes for purposes of ORS 478.335 to 478.370
478.335
Contracts for medical and hospital services or insurance
478.340
Payment of premiums or charges on contracts
478.355
Establishment of employee retirement system
478.360
Fund to provide retirement benefits
478.365
Employee contributions to retirement fund
478.370
Retirement benefits not to be funded for individual not employee of district when membership in system created
478.390
Investments authorized to fund length of service awards for volunteer firefighters
478.410
Power of district to levy taxes, borrow money, sell bonds and create fees
478.420
Sale of bonds
478.430
Ad valorem tax
478.440
Gifts
478.450
Tax for road lighting
478.460
Deposit and disbursement of funds
478.470
Interest on unpaid warrants
478.480
Formation of tax zones
478.485
Notice of public hearing
478.490
Election on question of dividing district into tax zones
478.495
Limitation on changes in tax zone boundaries
478.500
Determination of tax levy in each tax zone
478.505
Petition for tax zones by district electors
478.560
Deposit and disbursement of funds of districts located in two or more counties
478.665
Withdrawal of territory from district
478.840
Definitions for ORS 478.845 to 478.875
478.845
Revenue bonds authorized for fire safety systems
478.850
Sources of bond payment restricted
478.855
Loan fund created from bond proceeds
478.860
Standards for eligibility for loans for fire safety systems
478.865
Loan contract
478.870
Powers granted to enforce loan contracts and secure payment of bonds
478.875
Remedies for breach of loan contract
478.880
Legislative findings
478.885
Payment or repayment for cost of fire safety system installation in multifamily housing
478.910
Adoption of fire prevention code
478.920
Scope of fire prevention code
478.924
Approval of code by city or county required
478.927
Building permit review for fire prevention code
478.930
Violation of code
478.940
Filing and posting of fire prevention code
478.960
Burning of certain materials permitted only with permission of fire chief
478.965
Recovery by district of costs of suppressing unlawful fire
478.970
Purpose of district identification names
478.972
Application by district to State Fire Marshal for identification name
478.980
Identification name for district formed by consolidation or merger of districts
478.982
Reuse of names of dissolved districts
478.990
Penalties
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