Chapter 310
Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs

Sections

310.010
Determination of amount of money for county and other purposes Section
310.020
Levy of tax to defray county expenses Section
310.030
Levy of taxes required or permitted by law Section
310.040
Reducing levy where necessity for budget item eliminated Section
310.055
Operating taxes Section
310.060
Notice certifying taxes Section
310.061
Assessor to determine and report maximum school district operating tax when district certifies lesser rate Section
310.065
Procedure where notice not given Section
310.070
Procedure when taxes exceed limitations or are incorrectly categorized Section
310.090
Computation of rate for each item of tax Section
310.100
Taxes to apply to property shown by assessment roll Section
310.105
Rate adjustments to reflect nontimber offsets Section
310.110
Apportionment of taxes where taxing district lies in two or more counties Section
310.140
Legislative findings Section
310.143
Certification of taxes on taxable property subject to 1990 Measure 5 limits Section
310.145
Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits Section
310.147
Code area system Section
310.150
Segregation into categories Section
310.153
Total amount to be raised for each taxing district and item Section
310.155
Public school system limit Section
310.156
Certain community college library limits Section
310.160
Unit of property Section
310.165
Partially exempt or specially assessed property Section
310.170
Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits Section
310.190
Effect of election challenge on tax Section
310.193
Taxing district duty to notify assessor of challenge Section
310.200
Purpose Section
310.202
Definitions for ORS 310 Section
310.204
“Hospital facility” defined Section
310.206
1997-1998 tax certification notice Section
310.208
1997-1998 urban renewal certification Section
310.210
Measure 5 imposed tax estimate Section
310.212
Measure 47 comparison taxes Section
310.214
Measure 47 comparison tax adjustments for certain nonschool taxing districts Section
310.216
Pre-reduction Measure 50 taxes Section
310.218
Preliminary reduction percentages Section
310.220
Assessor certification to Department of Revenue Section
310.222
Computation of 1997 Measure 50 reduction and supplemental statutory reduction Section
310.228
Determination of state replacement obligation Section
310.230
Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value Section
310.232
Subtraction of urban renewal increment from assessed value Section
310.234
Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets Section
310.236
Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998 Section
310.237
Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years Section
310.238
Rate conversion Section
310.240
Calculation of taxes imposed on urban renewal increment for 1997-1998 Section
310.242
1997-1998 compression of consolidated rates Section
310.244
Adjustment of city’s post-compression tax rate under certain circumstances Section
310.246
Adjustment of permanent rate limit to correct mistakes by June 30, 1998 Section
310.585
Distribution of certain property tax relief moneys to counties Section
310.595
Determination of apportionment to counties Section
310.622
Manufactured structures eligible as homesteads under tax laws of state Section
310.623
Floating home eligible as homestead Section
310.800
Property tax work-off programs Section