ORS 558.340
Tax assessment, levy and collection

  • boundary change

(1)

The district may assess, levy and collect taxes each year not to exceed one-fourth of one percent (0.0025) of the real market value of all taxable property within the limits of the district, computed in accordance with ORS 308.207 (Computation of real market value for taxing or bonding limitations). The proceeds of the tax shall be applied by it in carrying out the objects and purposes of ORS 558.210 (Incorporation for weather modification), 558.235 (Treatment of forestlands as benefited property), 558.300 (General powers of district) and 558.345 (Disposal of taxes levied when organization declared invalid) and for the purpose of financing the employees’ retirement system.

(2)

Any such taxes needed shall be levied in each year 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.

(3)

All taxes levied by the district shall become payable at the same time and be collected by the same officer who collects county taxes, and shall be turned over to the district according to law. The county officer whose duty it is to extend the county levy shall extend the levy of the district in the same manner as city taxes are extended.

(4)

Property shall be subject to sale for nonpayment of taxes levied by the district in like manner and with like effect as in the case of county and state taxes.

(5)

For purposes of ad valorem taxation, a boundary change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225 (Boundary changes). [1969 c.698 §26; 1971 c.727 §178; 1991 c.459 §433; subsection (5) of 2001 Edition enacted as 2001 c.138 §48]

Source: Section 558.340 — Tax assessment, levy and collection; boundary change, https://www.­oregonlegislature.­gov/bills_laws/ors/ors558.­html.

558.010
Definitions for ORS 558.010 to 558.140
558.020
Purpose of ORS 558.010 to 558.140
558.030
Artificial weather modification prohibited without license
558.040
Application for license
558.050
Proof of financial responsibility
558.052
Requirements for bonds used to meet financial responsibility
558.053
Judgment against principal on bond
558.054
Deposit of cash or other security to meet financial responsibility
558.055
Hearing on application for license
558.060
Issuance of license
558.066
Governmental entities conducting weather modification at airport
558.080
Contents of hearing notice
558.090
Publication of notice of hearing
558.100
Proof of publication
558.110
Records and reports of operations
558.120
Emergency licenses
558.135
Revocation, suspension, refusal to issue or renew license
558.140
Appropriation for administration and enforcement
558.200
Definition of “county court.”
558.203
Application of election laws
558.210
Incorporation for weather modification
558.235
Treatment of forestlands as benefited property
558.300
General powers of district
558.310
Limitation on right to own or operate equipment
558.315
Rules
558.320
Duty to carry liability insurance
558.325
Cooperative agreements between districts
558.340
Tax assessment, levy and collection
558.345
Disposal of taxes levied when organization declared invalid
558.350
Employees’ retirement system
558.355
Budget for retirement system
558.360
Employee contribution
558.365
Limitation on membership
558.400
Board of commissioners
558.410
Board meetings
558.415
Procedure to increase number of commissioners
558.430
Deposit and withdrawal of moneys
558.440
Special elections
558.990
Penalties
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