Oregon Statutes - Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs

• 310.010   Determination of amount of tax for county and other purposes.
  The county court or board of county commissioners of each county shall, in July of each year, estimate and determine the amount of money to...
• 310.020   Levy of tax to defray county expenses.
  The county court or board of county commissioners for each county in the state shall, in July of each year, levy a tax upon all...
• 310.030   Levy of taxes required or permitted by law.
  The county court or board of county commissioners shall, in July of each year, levy all taxes which by law it is required to levy,...
• 310.040   Reducing levy where necessity for budget item eliminated.
  If after a tax levy has been made by any county court or board of county commissioners and before the extension of the levy upon...
• 310.045   [1965 c.604 §2; repealed by 1969 c.612 §5]
• 310.050   [Amended by 1959 c.181 §1; part renumbered 310.065; 1967 c.293 §3; 1979 c.689 §15; 1991 c.459 §217; 1997 c.541 §243; repealed by 2005 c.94 §61]
• 310.055   Operating taxes.
  (1) As used in the property tax laws of this state, “operating taxes” means ad valorem property taxes that are subject to a permanent rate...
• 310.060   Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification.
  (1) Not later than July 15 of each year, every city, school district or other public corporation authorized to levy or impose a tax on...
• 310.061   Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones.
  (1) If a school district certifies a rate pursuant to ORS 310.060 that is less than the maximum rate of operating taxes allowed by law,...
• 310.065   Procedure where notice not given.
  If the written notice of a taxing district’s ad valorem property tax or other tax is not given to the county assessor at the time...
• 310.070   Procedure when taxes exceed limitations or are incorrectly categorized.
  (1) If the ad valorem property taxes reported to the clerk, assessor or tax supervising and conservation commission under ORS 310.060 are in excess of...
• 310.080   [Repealed by 1957 c.626 §1]
• 310.081   [Subsections (1) and (2) of 1961 Replacement Part enacted as 1957 c.626 §11; subsection (3) of 1957 Replacement Part enacted as part of 1957 s.s. c.2 §4; 1959 c.388 §9; repealed by 1963 c.570 §33]
• 310.082   [1957 s.s. c.2 §4; repealed by 1959 c.388 §15]
• 310.084   [1957 c.626 §12; repealed by 1963 c.570 §33]
• 310.090   Computation of rate for each item of tax; category rates; total rates.
  (1) Subject to ORS 310.070, the county assessor shall compute the rate for each item of ad valorem property taxes, the category rate of ad...
• 310.100   Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property.
  Each ad valorem property tax of a taxing district shall apply to all the taxable property of the district, or to all the taxable property...
• 310.105   Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits.
  (1) If a taxing district lying in two or more counties is entitled to offsets which have been provided by statute, the rates determined under...
• 310.108   [1997 c.541 §252; 1999 c.1078 §§33,33b; repealed by 2003 c.621 §26]
• 310.110   Apportionment of taxes where taxing district lies in two or more counties; estimates.
  (1) If a taxing district lies in two or more counties, and the district certifies an item of ad valorem property tax as an amount...
• 310.120   [Repealed by 1977 c.730 §4]
• 310.125   [1961 c.719 §§1,2; 1975 c.189 §1; 1991 c.459 §224; 1997 c.541 §256; repealed by 2005 c.94 §61]
• 310.130   [Amended by 1991 c.459 §224a; 1993 c.270 §47; repealed by 1997 c.541 §268]
• 310.135   [1979 c.241 §53; renumbered 310.404 in 1991]
• 310.140   Legislative findings; definitions.
  The Legislative Assembly finds that section 11b, Article XI of the Oregon Constitution, was drafted by citizens and placed before the voters of the State...
• 310.143   Certification of taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity.
  (1) Any tax on property that is imposed on property that is subject to ad valorem taxation by any unit of local government shall be...
• 310.145   Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits.
  (1) Each unit of local government that imposes a tax, fee, charge or assessment may adopt an ordinance or resolution classifying all or any of...
• 310.147   Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll.
  (1) Each year, the county assessor shall establish a system of code areas, identified by code numbers, which shall represent all of the various combinations...
• 310.150   Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits.
  (1) The three categories within which ad valorem property tax items are to be categorized in the notice to be filed under ORS 310.060 and...
• 310.153   Total amount to be raised for each taxing district and item; basis for assessor’s certificate.
  (1) The assessor shall determine the total amount to be raised for each taxing district in the code area and, for the total amount for...
• 310.155   Public school system limit; definitions.
  (1) For purposes of ORS 310.150, taxes are levied or imposed to fund the public school system if the taxes will be used exclusively for...
• 310.156   Certain community college library limits.
  (1) Notwithstanding ORS 310.155 and for purposes of ORS 310.150, taxes levied or imposed by a community college district to provide a public library system...
• 310.160   Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits.
  (1) For purposes of determining whether the taxes on property to be imposed on any property exceed the limits imposed by section 11b, Article XI...
• 310.165   Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption.
  (1) For any unit of property partially exempt from tax under ORS 307.250, 307.370, 308.459 or 358.480 to 358.545 or any other law, the assessor...
• 310.170   Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits.
  If any taxing district certifies for levy or imposition under ORS 310.060 more than one tax subject to the limits of section 11b, Article XI...
• 310.180   [1991 c.396 §3; 1993 c.424 §7; repealed by 1997 c.541 §268]
• 310.181   [1991 c.396 §2; repealed by 1997 c.541 §268]
• 310.182   [1991 c.396 §4; 1993 c.424 §8; repealed by 1997 c.541 §268]
• 310.184   [1991 c.396 §5; 1993 c.424 §9; repealed by 1997 c.541 §268]
• 310.186   [1991 c.396 §§6,8; 1993 c.424 §10; repealed by 1997 c.541 §268]
• 310.188   [1991 c.396 §7; 1993 c.424 §11; repealed by 1997 c.541 §268]
• 310.190   Effect of election challenge on tax; resolution of challenge.
  (1) If a challenge has been filed under ORS 258.016 (7), any tax that was authorized by the election shall not be extended on the...
• 310.193   Taxing district duty to notify assessor of challenge.
  A taxing district that has received notice of a challenge to one of the district’s elections under ORS 258.016 shall notify the assessor of the...
• 310.200   Purpose.
  The purpose of ORS 310.200 to 310.242 is to set forth the procedure by which tax reductions caused by implementation of section 11, Article XI...
• 310.202   Definitions for ORS 310.200 to 310.242.
  As used in ORS 310.200 to 310.242: (1) “Local option taxes” means taxes described under section 11 (4) or (7)(c), Article XI of the Oregon...
• 310.204   “Hospital facility” defined.
  In order to determine if ad valorem property taxes are used to support a hospital facility and therefore are subject to section 11 (6), Article...
• 310.206   1997-1998 tax certification notice.
  (1) Notwithstanding ORS 310.060, for the tax year beginning July 1, 1997, the notice required under ORS 310.060 shall be as provided in this section....
• 310.208   1997-1998 urban renewal certification.
  (1) Notwithstanding ORS 457.440, for the tax year beginning July 1, 1997, an urban renewal agency shall certify to the assessor for each urban renewal...
• 310.210   Measure 5 imposed tax estimate.
  (1) After the assessor has received all certifications of levy under ORS 310.206 for the tax year beginning July 1, 1997, the assessor shall first...
• 310.212   Measure 47 comparison taxes.
  (1) The assessor shall determine Measure 47 comparison taxes for each property under this section. (2)(a) The assessor shall subtract the following taxes from the...
• 310.214   Measure 47 comparison tax adjustments for certain nonschool taxing districts.
  (1) This section applies to a taxing district if: (a) The district is not a school district, education service district, community college district or community...
• 310.216   Pre-reduction Measure 50 taxes.
  (1) The assessor shall determine pre-reduction Measure 50 taxes under this section. (2) For each taxing district in the county, the assessor shall subtract from...
• 310.218   Preliminary reduction percentages.
  (1) The assessor shall compare the pre-reduction Measure 50 tax for the district with the Measure 47 comparison tax for the district, and determine the...
• 310.220   Assessor certification to Department of Revenue; contents.
  The assessor shall certify to the Department of Revenue for each taxing district and code area in the county: (1) A preliminary reduction percentage determined...
• 310.222   Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor.
  (1) Upon receipt of all certifications made under ORS 310.220, the Department of Revenue shall compute: (a) A statewide constitutional reduction percentage for pre-reduction Measure...
• 310.228   Determination of state replacement obligation.
  (1) Based on the constitutional reduction amounts computed under ORS 310.222, the Department of Revenue shall determine the statewide total amount of constitutionally required reduction...
• 310.230   Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value.
  (1) If the total statewide amount of additions of value certified to the Department of Revenue under ORS 310.220 (4) exceeds four percent of the...
• 310.232   Subtraction of urban renewal increment from assessed value.
  The assessed value of taxable property of a taxing district shall be further adjusted by the assessor for purposes of determining the district’s amount of...
• 310.234   Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets.
  If the taxing district is a district other than a school district, education service district, community college district or community college service district and is...
• 310.236   Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998; 1997-1998 pre-compression consolidated rates for code areas and categories.
  (1) Upon receipt of the reduction percentages for each district, the assessor shall determine the district’s post-reduction Measure 50 taxes for the tax year beginning...
• 310.237   Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years.
  (1) This section applies to a taxing district that is located in a county in which: (a) For the tax year beginning July 1, 1996,...
• 310.238   Rate conversion; Measure 5 assessed value rate.
  (1) In order to ensure that the consolidated rates for each code area do not exceed the $5 per $1,000 of real market value limit...
• 310.239   Effect of increase of permanent rate limit of certain school districts.
  (1) If the permanent rate limit on operating taxes of a school district is increased on or after November 26, 2003, pursuant to section 11...
• 310.240   Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies.
  (1) In the case of a code area in which urban renewal taxes are to be imposed for the tax year beginning July 1, 1997,...
• 310.242   1997-1998 compression of consolidated rates.
  (1) For each property, the assessor shall adjust the pre-compression consolidated rates for each category determined under ORS 310.236 including any special levy under ORS...
• 310.244   Adjustment of city’s post-compression tax rate under certain circumstances.
  (1) This section applies to a city with a Measure 5 tax estimate that was reduced by compression. (2) Notwithstanding ORS 310.200 to 310.242, the...
• 310.246   Department of Revenue may adjust permanent rate limit to correct mistakes; corrections to be made by June 30, 1998.
  (1) The Department of Revenue may adjust the permanent rate limits for operating taxes established under ORS 310.200 to 310.242 to correct for mistakes. All...
• 310.310   [Amended by 1953 c.311 §7; 1995 c.79 §138; repealed by 1997 c.541 §268]
• 310.315   [1987 c.183 §2; 1991 c.459 §225; 1995 c.79 §139; repealed by 1997 c.541 §268]
• 310.320   [Repealed by 1953 c.311 §7]
• 310.330   [Amended by 1953 c.311 §7; 1967 c.105 §9; 1977 c.301 §14; 1979 c.316 §15; 1981 c.173 §46; 1981 c.391 §5a; 1983 c.350 §137; repealed by 1997 c.541 §268]
• 310.340   [Amended by 1953 c.311 §7; 1967 c.105 §10; 1979 c.316 §18; 1981 c.391 §6; repealed by 1981 c.173 §56]
• 310.350   [Amended by 1979 c.316 §16; repealed by 1981 c.391 §13]
• 310.360   [Amended by 1953 c.584 §2; 1965 c.100 §125; 1971 c.646 §2; 1975 c.770 §2; repealed by 1981 c.391 §13]
• 310.370   [Repealed by 1971 c.647 §149]
• 310.380   [Amended by 1953 c.311 §7; 1979 c.316 §17; repealed by 1981 c.391 §13]
• 310.385   [1971 c.646 §1; repealed by 1981 c.391 §13]
• 310.390   [Amended by 1953 c.311 §7; 1981 c.391 §7; 1987 c.732 §1; 1991 c.459 §226; 1995 c.79 §140; 1995 c.534 §7; repealed by 1997 c.541 §268]
• 310.395   [1967 c.293 §2; 1971 c.646 §4; 1973 c.105 §1; 1977 c.730 §3; 1979 c.241 §28; 1981 c.391 §8; 1981 c.790 §1; 1983 c.514 §18; 1983 c.740 §89; 1983 s.s. c.5 §20; 1987 c.183 §3; 1993 c.18 §72; 1993 c.270 §51; 1995 c.333 §16; 1995 c.534 §8; 1997 c.541 §315; renumbered 280.075 in 1997]
• 310.396   [1993 c.97 §22; 1995 c.79 §141; repealed by 1999 c.21 §26]
• 310.400   [1953 c.133 §1; repealed by 1971 c.646 §6]
• 310.402   [1973 c.339 §2; 1977 c.884 §15; 1981 c.173 §47; 1981 c.391 §9; 1987 c.16 §6; 1995 c.712 §103; repealed by 1997 c.541 §268]
• 310.404   [Formerly 310.135; 1993 c.45 §291; repealed by 1997 c.541 §268]
• 310.410   [1957 c.426 §1; repealed by 1967 c.293 §37]
• 310.575   [1983 s.s. c.5 §1; repealed by 1987 c.89 §1]
• 310.585   Distribution of certain property tax relief moneys to counties.
  Property tax relief money paid to the county treasurer pursuant to law, such as but not limited to senior citizens’ property tax relief, inventory property...
• 310.595   Determination of apportionment to counties.
  To carry out the legislative intent of those statutes contained in Oregon Revised Statutes requiring the county assessor, county treasurer or county tax collector to...
• 310.600   [Formerly part of 310.710; 1969 c.612 §4; repealed by 1971 c.544 §7]
• 310.605   [1965 c.604 §§1,12; repealed by 1969 c.612 §5]
• 310.608   [1969 c.612 §§1,2; 1973 c.670 §1; 1977 c.819 §1; 1979 c.692 §5; 1981 c.374 §19; renumbered 307.400]
• 310.610   [1965 c.604 §§5,6; repealed by 1969 c.612 §5]
• 310.611   [1977 c.819 §2; repealed by 1979 c.692 §13]
• 310.615   [1965 c.604 §§4,7,8; 1967 c.521 §3; repealed by 1969 c.612 §5]
• 310.620   [1965 c.604 §9; repealed by 1969 c.612 §5]
• 310.622   Manufactured structures eligible as homesteads under tax laws of state.
  A manufactured structure assessed under the ad valorem tax laws of this state shall be eligible to be a homestead for the purposes of all...
• 310.623   Floating home eligible as homestead.
  A floating home, as defined in ORS 830.700, assessed under the property tax laws of this state shall be eligible to be a homestead for...
• 310.625   [1965 c.604 §10; 1969 c.595 §4; repealed by 1969 c.612 §5]
• 310.630   Definitions for ORS 310.630 to 310.706.
  As used in ORS 310.630 to 310.706: (1) “Contract rent” means rental paid to the landlord for the right to occupy a homestead, including the...
• 310.631   [1977 c.90 §2; 1979 c.241 §14c; 1981 c.624 §4; 1985 c.784 §3; repealed by 1997 c.170 §31]
• 310.632   [1975 c.672 §16; repealed by 1997 c.170 §31]
• 310.635   Eligibility; amount; processing claims; treatment of payments.
  (1) A taxpayer who is eligible for elderly rental assistance shall be granted the rental assistance either in the amount determined under subsection (2) of...
• 310.637   [1987 c.399 §3; repealed by 1997 c.170 §31]
• 310.638   [1975 c.672 §19; repealed by 1977 c.841 §13]
• 310.639   [1991 c.786 §2; repealed by 1997 c.170 §31]
• 310.640   [1971 c.747 §3; 1973 c.752 §2; 1975 c.734 §1; 1977 c.841 §3; 1979 c.241 §14; 1979 c.780 §4; 1981 c.624 §2; 1985 c.784 §4; 1991 c.786 §3; 1993 c.726 §9; repealed by 1997 c.170 §31]
• 310.641   [1979 c.241 §16; 1981 c.624 §3; 1981 c.789 §2; 1982 s.s.3 c.4 §1; repealed by 1985 c.784 §10]
• 310.642   [1977 c.615 §5; 1979 c.241 §14a; 1981 c.624 §6; 1985 c.784 §5; repealed by 1997 c.170 §31]
• 310.645   [1971 c.747 §4; 1973 c.752 §5; 1977 c.841 §6; 1979 c.780 §8; 1985 c.299 §1; repealed by 1997 c.170 §31]
• 310.650   [1971 c.747 §5; repealed by 1973 c.752 §12]
• 310.651   Definitions for household asset limitation on eligibility.
  For purposes of ORS 310.652: (1) “Evidence of debt” means all bonds, notes, demands, claims, deposits or investments however evidenced and whether secured by mortgage,...
• 310.652   Limitation on eligibility for refund based on household assets.
  (1) A taxpayer who is under 65 years of age on December 31 of the year for which a claim for elderly rental assistance is...
• 310.655   [1965 c.615 §24; 1969 c.587 §5; 1971 c.374 §1; repealed by 1971 c.747 §21]
• 310.657   Submission of claim; treatment of late claim; determination of amount of claim by department; notification of denial.
  (1) On or before July 1 following the year for which the claim is filed, a taxpayer claiming the elderly rental assistance provided under ORS...
• 310.660   [1965 c.615 §21; 1967 c.521 §4; repealed by 1971 c.747 §21]
• 310.662   [1971 c.747 §7; repealed by 1973 c.752 §12]
• 310.665   [1965 c.615 §25; 1967 c.521 §5; repealed by 1971 c.747 §21]
• 310.667   [1971 c.747 §8; repealed by 1973 c.752 §12]
• 310.670   [1965 c.615 §26; repealed by 1969 c.595 §17]
• 310.672   [1971 c.747 §9; repealed by 1997 c.170 §31]
• 310.675   [1965 c.615 §20; repealed by 1967 c.521 §8]
• 310.677   [1971 c.747 §10; 1973 c.752 §6; 1979 c.241 §14b; 1981 c.624 §8; 1985 c.784 §7; repealed by 1997 c.170 §31]
• 310.679   [1977 c.778 §2; repealed by 1985 c.761 §27]
• 310.680   [1971 c.747 §11; repealed by 1973 c.752 §12]
• 310.681   [1977 c.716 §2; repealed by 1985 c.761 §27]
• 310.682   [1973 c.752 §2b; repealed by 1977 c.90 §4a; 1977 c.841 §13]
• 310.685   [1971 c.747 §12; repealed by 1973 c.752 §12]
• 310.690   Department of Revenue rulemaking authority; forms.
  The Department of Revenue shall adopt the rules and prescribe the forms necessary to administer the elderly rental assistance program established under ORS 310.635. [1971...
• 310.692   Suspense account; fiscal year allocation; proration of payments.
  (1) Amounts necessary to make the payments authorized by ORS 307.244 and 310.635 shall be transferred to a suspense account established under ORS 293.445 from...
• 310.695   Construction.
  Any references in ORS 307.380, 308.215, 310.630 to 310.706, 311.696 and 311.990 to the laws of the United States relating to income taxes or the...
• 310.700   [1973 c.752 §8; repealed by 1975 c.616 §2]
• 310.705   [1965 c.615 §1; 1971 c.544 §2; repealed by 1973 c.752 §12]
• 310.706   Applicability of ORS chapters 305 and 314; no interest on payments; claims must be filed in three years.
  (1) Unless the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination...
• 310.710   [1965 c.615 §11; 1967 c.293 §12; part renumbered 310.600; 1971 c.544 §3; repealed by 1973 c.752 §12]
• 310.712   [1973 c.752 §10; repealed by 1977 c.841 §13]
• 310.715   [1965 c.615 §2; 1967 c.293 §13; 1969 c.305 §1; repealed by 1971 c.544 §7]
• 310.720   [1965 c.615 §2a; repealed by 1971 c.544 §7]
• 310.725   [1965 c.615 §§3,14; 1969 c.457 §3; repealed by 1971 c.544 §7]
• 310.730   [1965 c.615 §4; 1967 c.293 §14; repealed by 1971 c.544 §7]
• 310.735   [1965 c.615 §§5,6; 1967 c.293 §15; 1971 c.353 §1; repealed by 1971 c.544 §7]
• 310.740   [1965 c.615 §7; 1969 c.305 §2; repealed by 1971 c.544 §7]
• 310.745   [1965 c.615 §8; repealed by 1967 c.293 §16 (310.746 enacted in lieu of 310.745)]
• 310.746   [1967 c.293 §17 (enacted in lieu of 310.745); repealed by 1969 c.595 §17]
• 310.750   [1965 c.615 §9; repealed by 1967 c.293 §18 (310.751 enacted in lieu of 310.750)]
• 310.751   [1967 c.293 §19 (enacted in lieu of 310.750); repealed by 1969 c.595 §17]
• 310.755   [1965 c.615 §10; 1967 c.293 §20; 1969 c.305 §5; repealed by 1969 c.595 §17]
• 310.760   [1969 c.305 §4; repealed by 1971 c.544 §7]
• 310.800   Property tax work-off programs.
  (1) As used in this section: (a) “Authorized representative” means a senior citizen who is authorized by a tax-exempt entity to perform charitable or public...
• 310.810   [1979 c.241 §1; 1981 c.790 §1; repealed by 1985 c.784 §10]
• 310.820   [1979 c.241 §2; 1981 c.790 §2; 1982 s.s.1 c.33 §7; 1982 s.s.3 c.4 §2; repealed by 1985 c.784 §10]
• 310.830   [1979 c.241 §3; 1981 c.790 §3; repealed by 1985 c.784 §10]
• 310.840   [1979 c.241 §4; 1981 c.790 §4; repealed by 1985 c.784 §10]
• 310.850   [1979 c.241 §5; 1981 c.790 §5; repealed by 1985 c.784 §10]
• 310.860   [1979 c.241 §6; 1981 c.678 §7; 1981 c.790 §6; repealed by 1985 c.784 §§10,20]
• 310.870   [1979 c.241 §7; 1981 c.790 §7; repealed by 1985 c.784 §10]
• 310.880   [1979 c.241 §8; 1981 c.790 §8; repealed by 1985 c.784 §§10,20]
• 310.890   [1981 c.624 §11; 1982 s.s.3 c.4 §3; repealed by 1985 c.784 §§10,20]

Last modified: August 7, 2008