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 be raised for county purposes for the current fiscal year, and
also the several amounts to be raised in the county for other purposes,
as required or authorized by law. The determination shall be entered in
its records. 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 taxable property in the county
sufficient in amount to defray the expenses of the county for the current
fiscal year. 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, and any other taxes which
it may determine to levy and by law it is permitted to levy.
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 the tax rolls,
the necessity for any item contained in the budget upon which the levy is
based is eliminated by act of the Legislative Assembly, the county court
or board of county commissioners shall by appropriate order reduce the
amount of the levy by the amount of such item. Thereupon the levy shall
be extended upon the rolls as so reduced.
(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 limit under section 11, Article XI of the
Oregon Constitution, or statutory rate limit under ORS 310.236 (4) or
310.237, if applicable.
(2) For the tax year beginning July 1, 1997, operating taxes
consist of the sum of the following (or such lesser amount as is
certified to the assessor under ORS 310.206 (4)(b):
(a) The total amount of ad valorem property taxes as provided in
ORS 310.200 to 310.242, except that the amount under this paragraph does
not include:
(A) Local option taxes;
(B) Ad valorem property taxes used to repay taxing district bond or
pension and disability plan obligations described in section 11 (5),
Article XI of the Oregon Constitution;
(C) Ad valorem property taxes that would otherwise be subject to
this paragraph, except that the taxes are of a taxing district other than
a city, county or school district, and are used to support a hospital
facility;
(D) Ad valorem property taxes that would otherwise be subject to
this paragraph, except that the levy of the taxes was approved by voters
prior to December 5, 1996, that met the voter participation requirements
in section 11 (8), Article XI of the Oregon Constitution, and that are
first imposed in the tax year beginning July 1, 1996, or July 1, 1997;
(E) Serial or one-year levies described in ORS 280.040 to 280.140
(1995 Edition) that replace levies that were imposed in the tax year
beginning July 1, 1996, that were approved by voters in an election held
after December 4, 1996, and that are first imposed for the tax year
beginning July 1, 1997, if the rate or the amount of the levy is not
greater than the rate or the amount of the replaced levy;
(F) Taxes imposed to pay principal and interest on exempt bonded
indebtedness; and
(G) Urban renewal increment taxes; and
(b) The total amount of the following ad valorem property taxes,
without reduction under ORS 310.200 to 310.242:
(A) Ad valorem property taxes of a taxing district other than a
city, county or school district that are used to support a hospital
facility;
(B) Ad valorem property taxes approved by voters prior to December
5, 1996, that met the voter participation requirements in section 11 (8),
Article XI of the Oregon Constitution, and that are first imposed in the
tax year beginning July 1, 1996, or July 1, 1997; and
(C) Serial or one-year levies described in ORS 280.040 to 280.140
(1995 Edition) that replace levies that were imposed in the tax year
beginning July 1, 1996, that were approved by voters after December 4,
1996, and that are first imposed for the tax year beginning July 1, 1997,
if the rate or the amount of the levy is not greater than the rate or the
amount of the replaced levy.
(3) For tax years beginning on or after July 1, 1998, each taxing
district is authorized to levy the full amount of the operating taxes of
the district on all taxable property within the boundaries of the
district. Operating taxes consist of:
(a) Ad valorem property taxes imposed at the rate established as
the permanent rate limit or statutory rate limit, if applicable, for the
taxing district or such lesser rate as the taxing district certifies to
the assessor under ORS 310.060; or
(b) If the district is imposing operating property taxes for the
first time, ad valorem property taxes imposed at the rate established in
the manner provided for by law as the permanent rate limit for the
district or such lesser rate as the taxing district may determine. [1997
c.541 §321; 1999 c.21 §24; 1999 c.186 §4; 2001 c.114 §23](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 property shall file a written
notice certifying the ad valorem property tax rate or the estimated
amount of ad valorem property taxes to be imposed by the taxing district
and any other taxes on property imposed by the taxing district on
property subject to ad valorem property taxation that are required or
authorized to be placed on the assessment and tax roll for the current
fiscal year. The notice shall be accompanied by two copies of a lawfully
adopted ordinance or resolution that categorizes the tax, fee, charge,
assessment or toll as subject to or not subject to the limits of section
11b, Article XI of the Oregon Constitution, identified by the categories
set forth in ORS 310.150.
(2) For any ad valorem property taxes levied by the taxing
district, the notice shall state as separate items:
(a) The taxing district’s rate of ad valorem property taxation that
is within the permanent rate limitation imposed by section 11 (3),
Article XI of the Oregon Constitution, or within the statutory rate limit
determined in ORS 310.236 (4)(b) or 310.237, if applicable;
(b) The total rate or amount of the taxing district’s local option
taxes imposed pursuant to ORS 280.040 to 280.145 that have a term of five
years or less and that are not for capital projects;
(c) The total amount of the taxing district’s local option taxes
that are for capital projects;
(d) The total amount levied for the payment of bonded indebtedness
or interest thereon that is not subject to limitation under section 11
(11) or section 11b, Article XI of the Oregon Constitution; and
(e) The total amount levied that is subject to section 11b, Article
XI of the Oregon Constitution, but that is not subject to the permanent
ad valorem property tax rate limit described in section 11 (3), Article
XI of the Oregon Constitution, because the amount levied is to be used to
repay:
(A) Principal and interest for any bond issued before December 5,
1996, and secured by a pledge or explicit commitment of ad valorem
property taxes or a covenant to levy or collect ad valorem property taxes;
(B) Principal and interest for any other formal, written borrowing
of moneys executed before December 5, 1996, for which ad valorem property
tax revenues have been pledged or explicitly committed, or that are
secured by a covenant to levy or collect ad valorem property taxes;
(C) Principal and interest for any bond issued to refund an
obligation described in subparagraph (A) or (B) of this paragraph; or
(D) Local government pension and disability plan obligations that
commit ad valorem property taxes.
(3)(a) The notice shall also list each rate or amount subject to
the limits of section 11b, Article XI of the Oregon Constitution,
identified by the categories set forth in ORS 310.150.
(b) If an item described in subsection (2) of this section is
allocable to more than one category described in ORS 310.150, the notice
shall list separately the portion of each item allocable to each category.
(4) For any other taxes on property imposed by the taxing district,
the notice shall state:
(a) The total amount of money to be raised by each other tax, in
the aggregate or on a property by property basis, as appropriate.
(b) Each amount that is subject to the limits of section 11b,
Article XI of the Oregon Constitution, identified by the categories set
forth in ORS 310.150.
(5) For any district authorized by law to place any other fees,
charges, assessments or tolls on the assessment and tax roll, the notice
shall state the total amount of money to be raised on a property by
property basis.
(6) In addition to the notice required under subsection (1) of this
section, any taxing district that is subject to the Local Budget Law
shall also provide the documents required by ORS 294.555 (3).
(7)(a) Not later than July 15 of each year, the taxing district
shall give the notice and documents described in this section to the
assessor of the county in which the principal office of the taxing
district is located and, if the taxing district is located in more than
one county, to the assessor of each county in which any part of the
taxing district is located. Not later than September 30 of each year, the
taxing district shall provide a complete copy of the budget document to
the clerk of the county in which the principal office of the taxing
district is located and, if the taxing district is located in more than
one county, to the clerk of each county in which any part of the taxing
district is located.
(b) If there is no county clerk in a county to which a taxing
district is required by paragraph (a) of this subsection to submit a
budget document, then the taxing district shall submit the budget
document to the tax supervising and conservation commission in that
county.
(8) The Department of Revenue shall prescribe the form of notice
required by this section. All amounts shall be stated in dollars and
cents or ad valorem property tax rates in dollars and cents per thousand
dollars of assessed value, as required by law. If the notice is given to
the assessor, clerk or tax supervising and conservation commission of
more than one county, a copy of each other such notice given shall
accompany every notice given.
(9) For good and sufficient reason, the county assessor may extend
the time for the giving of the notice or correcting an erroneous
certification for the current year up to but not later than October 1 as
the county assessor considers reasonable. [Amended by 1955 c.259 §1; 1967
c.293 §4; 1973 c.333 §2; 1979 c.241 §28a; 1981 c.790 §12; 1985 c.784 §2;
1991 c.459 §218; 1993 c.270 §44; 1995 c.293 §1; 1997 c.154 §5; 1997 c.541
§244; 1999 c.186 §5; 1999 c.632 §23; 2001 c.135 §31; 2001 c.695 §32; 2001
c.753 §7; 2005 c.750 §1](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, the county assessor for each county within which
the school district is located shall determine the amount of operating
taxes that would have been imposed by the school district if the school
district had certified the maximum rate of operating taxes allowed by law.
(2) If a school district has established tax zones pursuant to ORS
328.570 to 328.579, solely for purposes of subsection (1) of this section:
(a) The maximum rate of operating tax allowed by law shall be
determined for each tax zone of the district; and
(b) The maximum rate of operating tax for a tax zone in which the
district does not provide all of kindergarten through grade 12 education
shall equal the maximum rate of operating tax for the district multiplied
by the percentage established for the zone in the resolution adopted
under ORS 328.576.
(3) Each county assessor who is required to calculate an amount
under subsection (1) of this section shall report that amount to the
Department of Education. [1999 c.186 §12; 2001 c.246 §7]Note: 310.061 was enacted into law by the Legislative Assembly but
was not added to or made a part of ORS chapter 310 or any series therein
by legislative action. See Preface to Oregon Revised Statutes for further
explanation. 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 specified, or as extended, under ORS
310.060, the assessor shall not include the tax in the computation of the
total district tax rate under ORS 310.090. [Formerly part of 310.050;
1993 c.270 §45; 1997 c.541 §246](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 the constitutional or statutory limitations, or both,
the assessor, upon the advice of the Department of Revenue, shall extend
upon the tax roll of the county only such part of the taxes as will
comply with the constitutional and statutory limitations and requirements
governing the taxes.
(2) If any part of the taxes on property certified under ORS
310.060 is incorrectly categorized as subject to or not subject to the
limits of section 11b, Article XI of the Oregon Constitution, the
Department of Revenue shall notify the taxing unit governing body and the
county assessor and the county assessor shall extend the taxes on the
roll in a manner that complies with the Oregon Constitution. For purposes
of this section, taxes are incorrectly categorized only if:
(a) The sole authority of the taxing unit to impose taxes on
property is provided by statute and the statute does not authorize the
imposition of taxes on property categorized as reported under ORS
310.060; or
(b) The Oregon Tax Court or the Oregon Supreme Court has finally
determined the correct manner in which a tax on property of the taxing
unit should be categorized and that determination is different from the
category reported under ORS 310.060. For purposes of this paragraph,
“finally determined” means that the Oregon Tax Court has entered a
decision which has become final as described under ORS 305.440 or that,
upon appeal from the Oregon Tax Court, the Supreme Court has entered a
decision.
(3) If any item certifying ad valorem property taxes under ORS
310.060 incorrectly characterizes the item attributes under section 11,
Article XI of the Oregon Constitution, the Department of Revenue shall
notify the taxing district governing body and the county assessor, and
the county assessor shall extend the taxes on the roll in a manner that
complies with the Oregon Constitution. [Amended by 1967 c.293 §5; 1971
c.646 §3; 1981 c.790 §13; 1983 s.s. c.5 §19; 1985 c.319 §2; 1993 c.270
§46; 1997 c.541 §247; 2005 c.750 §2](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 valorem property taxes for each category described in ORS
310.150 and the total rate of ad valorem property taxes for each taxing
district as provided in this section.
(2) If the item of tax that is reported on the notice filed under
ORS 310.060 is an amount, the rate of tax for that item shall be computed
by dividing the amount by the assessed value used to compute the tax
rate. The assessed value used to compute the tax rate is the tax levying
district’s assessed value adjusted as otherwise provided by law.
(3) The computed tax rates under subsection (2) of this section or
as reported on the notice filed under ORS 310.060 shall be carried to the
number of decimal places specified by rule of the Department of Revenue
and truncated. The truncated rate shall be expressed as a rate per
thousand dollars of assessed value.
(4) All of the taxing district’s taxes that are reported on the
notice filed under ORS 310.060 as rates and that are within the same
category under ORS 310.150 shall be added together and added to the rates
computed under subsection (2) of this section that are within the same
category to obtain the category rates for the taxing district.
(5) The total tax rate of the district shall be the total of the
truncated tax rates calculated for the taxing district for the year.
[Amended by 1967 c.293 §11; 1991 c.459 §221; 1997 c.541 §248]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 in a tax
zone of a district that has established two or more tax zones within the
district, as shown by the assessment roll last compiled by the assessor.
The assessor, upon the application of the governing body or of the duly
accredited officer of any such taxing district, shall furnish a
certificate, properly verified, showing the aggregate valuation of the
taxable property therein. [Amended by 1991 c.459 §222; 1997 c.541 §250;
2001 c.246 §8; 2001 c.553 §6](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 ORS 310.090 shall be further adjusted
to reflect the offsets.
(2) Adjustments under this section shall be made to ensure that the
rate of taxation is uniform throughout the taxing district.
(3) Adjustments made under this section shall not affect the
permanent rate limit determined for purposes of section 11 (3), Article
XI of the Oregon Constitution, or the statutory rate limit determined in
ORS 310.236 (4)(b) or 310.237, if applicable. [1971 c.720 §1; 1977 c.892
§37; 1979 c.438 §4; 1993 c.801 §37; 1997 c.541 §251; 1999 c.186 §6] 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 a district for which the assessor is directed to offset
timber harvest privilege tax revenues against the district’s ad valorem
property taxes under ORS 321.312 or 321.487, the operating tax rate
certified on the notice required under ORS 310.060, shall be further
adjusted to reflect the amount of the offset. [1997 c.541 §252; 1999
c.1078 §§33,33b]Note: 310.108 is repealed December 31, 2006. See section 26,
chapter 621, Oregon Laws 2003.Note: 310.108 was added to and made a part of ORS chapter 310 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation.(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 in the notice required under ORS 310.060, the amount
certified by the district shall be apportioned on the basis of the
assessed value used to compute the tax rate for the current tax year, in
the proportion that the assessed value of the part of the district lying
in each county bears to the assessed value of the whole district.
However, if a boundary change affecting the district becomes effective as
to the levy being apportioned, an adjustment of the assessed value shall
be made so as to reflect the boundary change.
(2) Any assessor who is unable to certify the current assessed
value for any joint district lying partially in the county by September
25 shall, with the cooperation of the Department of Revenue, estimate as
closely as practicable the assessed value of that district for the
purpose of apportioning the ad valorem property taxes of the joint
district in the current year as equitably as is possible. The estimate
shall be completed and certified to the assessor or assessors of the
other counties on the fifth business day after September 25 and shall be
used as the basis for the apportionment required by this section.
TAX LIMITATIONS(1990 Measure 5 Limits on Amount of Tax) 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 of Oregon
by initiative petition. Section 11b, Article XI of the Oregon
Constitution, uses terms that do not have established legal meanings and
require definition by the Legislative Assembly. Section 11b, Article XI
of the Oregon Constitution, was amended by section 11 (11), Article XI of
the Oregon Constitution. This section is intended to interpret the terms
of section 11b, Article XI of the Oregon Constitution, as originally
adopted and as amended by section 11 (11), Article XI of the Oregon
Constitution, consistent with the intent of the people in adopting these
provisions, so that the provisions of section 11b, Article XI of the
Oregon Constitution, may be given effect uniformly throughout the State
of Oregon, with minimal confusion and misunderstanding by citizens and
affected units of government. As used in the revenue and tax laws of this
state, and for purposes of section 11b, Article XI of the Oregon
Constitution:
(1) “Actual cost” means all direct or indirect costs incurred by a
government unit in order to deliver goods or services or to undertake a
capital construction project. The “actual cost” of providing goods or
services to a property or property owner includes the average cost or an
allocated portion of the total amount of the actual cost of making a good
or service available to the property or property owner, whether stated as
a minimum, fixed or variable amount. “Actual cost” includes, but is not
limited to, the costs of labor, materials, supplies, equipment rental,
property acquisition, permits, engineering, financing, reasonable program
delinquencies, return on investment, required fees, insurance,
administration, accounting, depreciation, amortization, operation,
maintenance, repair or replacement and debt service, including debt
service payments or payments into reserve accounts for debt service and
payment of amounts necessary to meet debt service coverage requirements.
(2) “Assessment for local improvement” means any tax, fee, charge
or assessment that does not exceed the actual cost incurred by a unit of
government for design, construction and financing of a local improvement.
(3) “Bonded indebtedness” means any formally executed written
agreement representing a promise by a unit of government to pay to
another a specified sum of money, at a specified date or dates at least
one year in the future.
(4) “Capital construction”:
(a) For bonded indebtedness issued prior to December 5, 1996, and
for the proceeds of any bonded indebtedness approved by electors prior to
December 5, 1996, that were spent or contractually obligated to be spent
prior to June 20, 1997, means the construction, modification,
replacement, repair, remodeling or renovation of a structure, or addition
to a structure, that is expected to have a useful life of more than one
year, and includes, but is not limited to:
(A) Acquisition of land, or a legal interest in land, in
conjunction with the capital construction of a structure.
(B) Acquisition, installation of machinery or equipment,
furnishings or materials that will become an integral part of a structure.
(C) Activities related to the capital construction, including
planning, design, authorizing, issuing, carrying or repaying interim or
permanent financing, research, land use and environmental impact studies,
acquisition of permits or licenses or other services connected with the
construction.
(D) Acquisition of existing structures, or legal interests in
structures, in conjunction with the capital construction.
(b) For bonded indebtedness issued on or after December 5, 1996,
except for the proceeds of any bonded indebtedness approved by electors
prior to December 5, 1996, that were spent or contractually obligated to
be spent before June 20, 1997, has the meaning given that term in
paragraph (a) of this subsection, except that “capital construction”:
(A) Includes public safety and law enforcement vehicles with a
projected useful life of five years or more; and
(B) Does not include:
(i) Maintenance and repairs, the need for which could be reasonably
anticipated;
(ii) Supplies and equipment that are not intrinsic to the
structure; or
(iii) Furnishings, unless the furnishings are acquired in
connection with the acquisition, construction, remodeling or renovation
of a structure, or the repair of a structure that is required because of
damage or destruction of the structure.
(5) “Capital improvements”:
(a) For bonded indebtedness issued prior to December 5, 1996, and
for the proceeds of any bonded indebtedness approved by electors before
December 5, 1996, that were spent or contractually obligated to be spent
before June 20, 1997, means land, structures, facilities, as that term is
defined in ORS 288.805, machinery, equipment or furnishings having a
useful life longer than one year.
(b) For bonded indebtedness issued on or after December 5, 1996,
except for the proceeds of any bonded indebtedness approved by electors
prior to December 5, 1996, that were spent or contractually obligated to
be spent before June 20, 1997, has the meaning given that term in
paragraph (a) of this subsection, except that “capital improvements”:
(A) Includes public safety and law enforcement vehicles with a
projected useful life of five years or more; and
(B) Does not include:
(i) Maintenance and repairs, the need for which could be reasonably
anticipated;
(ii) Supplies and equipment that are not intrinsic to the
structure; or
(iii) Furnishings, unless the furnishings are acquired in
connection with the acquisition, construction, remodeling or renovation
of a structure, or the repair of a structure that is required because of
damage or destruction of the structure.
(6) “Direct consequence of ownership” means that the obligation of
the owner of property to pay a tax arises solely because that person is
the owner of the property, and the obligation to pay the tax arises as an
immediate and necessary result of that ownership without respect to any
other intervening transaction, condition or event.
(7)(a) “Exempt bonded indebtedness” means:
(A) Bonded indebtedness authorized by a specific provision of the
Oregon Constitution;
(B) Bonded indebtedness incurred or to be incurred for capital
construction or capital improvements that was issued as a general
obligation of the issuing governmental unit on or before November 6, 1990;
(C) Bonded indebtedness incurred or to be incurred for capital
construction or capital improvements that was issued as a general
obligation of the issuing governmental unit after November 6, 1990, with
the approval of the electors of the issuing governmental unit; or
(D) Bonded indebtedness incurred or to be incurred for capital
construction or capital improvements, if the issuance of the bonds is
approved by voters on or after December 5, 1996, in an election that is
in compliance with the voter participation requirements of section 11
(8), Article XI of the Oregon Constitution.
(b) “Exempt bonded indebtedness” includes bonded indebtedness
issued to refund or refinance any bonded indebtedness described in
paragraph (a) of this subsection.
(8)(a) “Incurred charge” means a charge imposed by a unit of
government on property or upon a property owner that does not exceed the
actual cost of providing goods or services and that can be controlled or
avoided by the property owner because:
(A) The charge is based on the quantity of the goods or services
used, and the owner has direct control over the quantity;
(B) The goods or services are provided only on the specific request
of the property owner; or
(C) The goods or services are provided by the government unit only
after the individual property owner has failed to meet routine
obligations of ownership of the affected property, and such action is
deemed necessary by an appropriate government unit to enforce regulations
pertaining to health or safety.
(b) For purposes of this subsection, an owner of property may
control or avoid an incurred charge if the owner is capable of taking
action to affect the amount of a charge that is or will be imposed or to
avoid imposition of a charge even if the owner must incur expense in so
doing.
(c) For purposes of paragraph (a)(A) of this subsection, an owner
of property has direct control over the quantity of goods or services if
the owner of property has the ability, whether or not that ability is
exercised, to determine the quantity of goods or services provided or to
be provided.
(9)(a) “Local improvement” means a capital construction project, or
part thereof, undertaken by a local government, pursuant to ORS 223.387
to 223.399, or pursuant to a local ordinance or resolution prescribing
the procedure to be followed in making local assessments for benefits
from a local improvement upon the lots that have been benefited by all or
a part of the improvement:
(A) That provides a special benefit only to specific properties or
rectifies a problem caused by specific properties;
(B) The costs of which are assessed against those properties in a
single assessment upon the completion of the project; and
(C) For which the property owner may elect to make payment of the
assessment plus appropriate interest over a period of at least 10 years.
(b) For purposes of paragraph (a) of this subsection, the status of
a capital construction project as a local improvement is not affected by
the accrual of a general benefit to property other than the property
receiving the special benefit.
(10) “Maintenance and repairs, the need for which could be
reasonably anticipated”:
(a) Means activities, the type of which may be deducted as an
expense under the provisions of the federal Internal Revenue Code, as
amended and in effect on December 31, 2004, that keep the property in
ordinarily efficient operating condition and that do not add materially
to the value of the property nor appreciably prolong the life of the
property;
(b) Does not include maintenance and repair of property that is
required by damage, destruction or defect in design, or that was
otherwise not reasonably expected at the time the property was
constructed or acquired, or the addition of material that is in the
nature of the replacement of property and that arrests the deterioration
or appreciably prolongs the useful life of the property; and
(c) Does not include street and highway construction, overlay and
reconstruction.
(11) “Projected useful life” means the useful life, as reasonably
estimated by the unit of government undertaking the capital construction
or capital improvement project, beginning with the date the property was
acquired, constructed or reconstructed and based on the property’s
condition at the time the property was acquired, constructed or
reconstructed.
(12) “Routine obligations of ownership” means a standard of
operation, maintenance, use or care of property established by law, or if
established by custom or common law, a standard that is reasonable for
the type of property affected.
(13) “Single assessment” means the complete assessment process,
including preassessment, assessment or reassessment, for any local
improvement authorized by ORS 223.387 to 223.399, or a local ordinance or
resolution that provides the procedure to be followed in making local
assessments for benefits from a local improvement upon lots that have
been benefited by all or part of the improvement.
(14) “Special benefit only to specific properties” shall have the
same meaning as “special and peculiar benefit” as that term is used in
ORS 223.389.
(15) “Specific request” means:
(a) An affirmative act by a property owner to seek or obtain
delivery of goods or services;
(b) An affirmative act by a property owner, the legal consequence
of which is to cause the delivery of goods or services to the property
owner; or
(c) Failure of an owner of property to change a request for goods
or services made by a prior owner of the property.
(16) “Structure” means any temporary or permanent building or
improvement to real property of any kind that is constructed on or
attached to real property, whether above, on or beneath the surface.
(17) “Supplies and equipment intrinsic to a structure” means the
supplies and equipment that are necessary to permit a structure to
perform the functions for which the structure was constructed, or that
will, upon installation, constitute fixtures considered to be part of the
real property that is comprised, in whole or part, of the structure and
land supporting the structure.
(18) “Tax on property” means any tax, fee, charge or assessment
imposed by any government unit upon property or upon a property owner as
a direct consequence of ownership of that property, but does not include
incurred charges or assessments for local improvements. As used in this
subsection, “property” means real or tangible personal property, and
intangible property that is part of a unit of real or tangible personal
property to the extent that such intangible property is subject to a tax
on property. [1991 c.459 §210; 1997 c.541 §258; 1999 c.21 §25; 1999 c.90
§33; 2001 c.660 §28; 2003 c.46 §24; 2003 c.77 §6; 2003 c.195 §23; 2003
c.802 §63; 2005 c.832 §18](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 certified to the assessor each year, as
provided under ORS 310.060. Except as otherwise specifically provided by
law, any tax, fee, charge or assessment that is not a tax on property or
is not imposed on property subject to ad valorem taxation shall not be
certified to the assessor. Each tax certified shall be certified in
whichever of the following forms is applicable:
(a) In dollars and cents in either the total amount to be raised
from all property in the unit;
(b) In dollars and cents per property; or
(c) As a rate per $1,000 of assessed value.
(2) If any unit of local government imposes on property that is
subject to ad valorem taxation a tax on property, as defined in ORS
310.140, that is not certified to the assessor under ORS 310.060 for
imposition and collection, and a court of competent jurisdiction
determines that the tax is subject to the limits of section 11b, Article
XI of the Oregon Constitution, the unit of local government shall pay any
refunds ordered by the court. No refunds shall be paid from the
unsegregated tax collections account, and the assessor shall not be
required to redetermine the amount of other taxes imposed on any property
that also is subject to the challenged tax.
(3) Notwithstanding ORS 311.806, when any unit of local government
certifies a tax on property to be collected by the tax collector, and the
amount of the tax on individual properties is calculated by the unit of
local government, any claim for refund of such taxes due to an error in
calculation of the amount of the tax shall be made to the unit of local
government within the same time and in the same manner as claims for
refund are to be made under ORS 311.806. The unit of local government
shall pay any refunds it determines to be due to errors in calculation of
the amount of the tax out of the funds available to the unit of local
government. Such refunds shall not be paid from the unsegregated tax
collections account, and the assessor shall not be required to
redetermine the amount of other taxes imposed on the property for which
the refund is made.
(4) Notwithstanding ORS 311.806, when any entity that is not a unit
of local government certifies an amount specifically authorized by law to
be included on the roll to be collected by the tax collector, and the
amount on individual properties is calculated by the entity, any claim
for refund of the amount due to an error in calculation of the amount
shall be made to the entity within the same time and in the same manner
as claims for refunds are to be made under ORS 311.806 (2). The entity
shall pay any refunds it determines to be due to errors in calculation of
the amount out of the funds available to the entity. The refunds shall
not be paid from the unsegregated tax collections account, and the
assessor shall not be required to redetermine the amount of other taxes
imposed on the property for which the refund is made. [1991 c.459 §211;
1993 c.270 §48; 1995 c.256 §9; 1997 c.541 §259](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 the taxes, fees, charges and
assessments it imposes as being in one or more of the following
categories:
(a) Taxes on property subject to the limits of section 11b, Article
XI of the Oregon Constitution, and within this category, those taxes that
are dedicated to funding the public school system, and those that are
imposed to support other government operations.
(b) Incurred charges.
(c) Assessments for local improvements.
(d) Taxes to pay principal and interest on exempt bonded
indebtedness.
(e) All other taxes, fees, charges and assessments that are not
subject to the limits of section 11b, Article XI of the Oregon
Constitution.
(2) An ordinance or resolution adopted under this section shall
serve as notice of the classification of taxes, fees, charges and
assessments for purposes of ORS 305.580 to 305.591. [1991 c.459 §212;
1993 c.270 §49](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 of taxing districts, or tax
zones of taxing districts in which district taxes differ, as of July 1 of
that year in which a piece of property was located in the county on
January 1 of that year.
(2) The assessor shall compute a tentative consolidated ad valorem
property tax rate for each code area. The tentative consolidated ad
valorem property tax rate for the code area shall be determined for each
category under ORS 310.150. The tentative consolidated ad valorem
property tax rate for each category for the code area shall be the sum of
the category rates determined under ORS 310.090 for each taxing district
in the code area.
(3)(a) The assessor shall compute the consolidated category rate
for each category under ORS 310.150 using the ad valorem property taxes
to be imposed on each property after adjustment under ORS 310.150. In the
case of the exempt bonded indebtedness category, the tentative
consolidated category rate for the code area shall be the consolidated
category rate for the code area.
(b) The total consolidated rate for the code area shall equal the
sum of the consolidated rates for each category determined under
paragraph (a) of this subsection after adjustment under ORS 310.150.
(4) The assessor shall indicate on the assessment roll the code
area number for each item of property assessed. In addition, the assessor
shall compile in duplicate a list of all code areas and their numbers and
identify for each area the names of each taxing district in the area, the
rate, after adjustment under ORS 310.150, for each item of the taxing
district reported on the notice filed under ORS 310.060, the total rate
for each taxing district and by category as described in ORS 310.150 and
the total consolidated rate for the code area. The list shall constitute
a part of the certificate prepared under ORS 311.105, to be delivered to
the county clerk and to the tax collector. [Formerly 308.221; 2001 c.246
§9; 2001 c.553 §7; 2003 c.621 §104](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 for which category rates of ad valorem property taxes are to
be computed under ORS 310.090 and tentative consolidated category rates
are to be computed for each code area under ORS 310.147 are as follows:
(a) Taxes levied or imposed for the purpose of funding exempt
bonded indebtedness.
(b) Taxes levied or imposed for the purpose of funding the public
school system and that are not described in paragraph (a) of this
subsection.
(c) Taxes levied or imposed for the purpose of funding government
operations other than public school system operations and that are not
described in paragraph (a) of this subsection.
(2) After computation of the tentative ad valorem property tax
consolidated rate for each category under ORS 310.147, and after
calculation of the amount of ad valorem property taxes to be imposed on
properties in the county, but before extending any taxes on the
assessment and tax roll, the assessor shall determine whether the total
amount of taxes on property to be imposed on each property in the code
area in each category is within the limits described in subsection (3) of
this section.
(3)(a) The assessor shall determine whether the ad valorem property
taxes to be imposed on any property exceed the limits described in this
subsection in order to ensure, as guaranteed in section 11 (11) and 11b,
Article XI of the Oregon Constitution, that taxes imposed in each
geographic area taxed by the same local taxing districts do not exceed $5
(public school system) and $10 (other government) per $1,000 of real
market value.
(b) For the category of taxes imposed for the purpose of funding
the public school system that are not for the purpose of paying principal
and interest on exempt bonded indebtedness, if the tentative consolidated
ad valorem property tax rate determined under subsection (2) of this
section exceeds $5 per $1,000 of real market value, the consolidated rate
shall be adjusted as provided in this section so that the consolidated
rate for the public school system category equals $5 per $1,000 of real
market value.
(c) For the category of taxes imposed for the purpose of funding
government operations other than the public school system and that are
not for the purpose of paying principal and interest on exempt bonded
indebtedness, if the tentative consolidated ad valorem property tax rate
exceeds $10 per $1,000 of real market value, the consolidated rate shall
be adjusted as provided in this section so that the consolidated rate for
the other government category equals $10 per $1,000 of real market value.
(d) For the category of taxes imposed for the purpose of paying
principal and interest on exempt bonded indebtedness, the tentative
consolidated rate determined under subsection (2) of this section shall
be the consolidated rate for the exempt bonded indebtedness category.
(4) If the taxes on property in either category to be imposed on
any property in the code area exceed the limit established for that
category in subsection (3) of this section, the assessor shall reduce the
taxes by applying a reduction ratio.
(5)(a) If local option taxes described under ORS 280.040 to 280.145
have been adopted by one or more taxing districts in the code area, the
reduction ratio shall be calculated under this subsection and applied
only to the local option taxes imposed on the property for which the
taxes are being determined.
(b) Local option taxes subject to compression under this subsection
include urban renewal division of tax revenue that is derived from the
division of local option tax authority.
(c) The numerator of the reduction ratio shall be the amount
obtained (but not less than zero) by subtracting the tentative
consolidated category rate of ad valorem property taxes that are not
local option taxes from the maximum rate of ad valorem property taxes for
the category described in subsection (3) of this section.
(d) The denominator for the ratio shall be the total rate of all
local option taxes for the category.
(e) The assessor shall multiply the reduction ratio determined
under this subsection by each local option tax amount to which the
property is subject in the category.
(f) So reduced, the assessor shall again determine if the total
taxes for the category to be imposed on the property exceed the limits
described in subsection (3) of this section. If the reduced taxes for the
category do not exceed the category limit, such taxes shall be the taxes
used to compute the consolidated rate for the code area in which the
property is located. If the reduced taxes for the category still exceed
the category limit after all local option taxes have been eliminated, the
taxes in the category shall be subject to further reduction under
subsection (6) of this section.
(6)(a) If the property is not subject to local option taxes or if
all local option taxes have been eliminated as a result of the
application of the reduction ratio calculated under subsection (5) of
this section, and the tentative consolidated rate determined under ORS
310.147 for the category exceeds the maximum rate of ad valorem property
taxes for the category described in subsection (3) of this section, the
reduction ratio shall be determined under this subsection.
(b) The numerator of the reduction ratio shall be the maximum rate
permitted for the category described in subsection (3) of this section.
(c) The denominator of the reduction ratio shall be the tentative
consolidated category rate under ORS 310.147 (or the category rate
applicable to the property after the reduction under subsection (5) of
this section, if applicable).
(d) The assessor shall multiply the reduction ratio determined
under this subsection by the amount of each taxing district item of ad
valorem property tax that is a component of the tentative consolidated
category rate for the code area in which the property is located.
(7) In determining whether the taxes described in subsection (1)(c)
of this section exceed the limitation under subsection (3)(c) of this
section, all moneys raised through the urban renewal special levy
described in ORS 457.435 and all moneys raised through the urban renewal
division of tax, including amounts derived from exempt bonded
indebtedness authority and local option tax authority, must be
categorized as subject to the limitation described in subsection (3)(c)
of this section. [1991 c.459 §213; 1997 c.541 §260; 2003 c.198 §1](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 each taxing district, the amount for each
item that is listed in the taxing district’s notice filed under ORS
310.060.
(2) The amounts determined under this section shall serve as the
basis for the assessor’s certificate prepared under ORS 311.105. [1997
c.541 §263]Note: 310.153 was enacted into law by the Legislative Assembly but
was not added to or made a part of ORS chapter 310 or any series therein
by legislative action. See Preface to Oregon Revised Statutes for further
explanation. (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 educational services,
including support services, provided by any unit of government, at any
level from prekindergarten through post-graduate training.
(2) Taxes on property levied or imposed by a unit of government
whose principal function is to provide educational services shall be
considered to be dedicated to fund the public school system unless the
sole purpose of a particular, voter approved levy is for other than
educational services or support services as defined in this section.
(3) Taxes on property levied or imposed by a unit of government
whose principal function is to perform government operations other than
educational services shall be considered to be dedicated to fund the
public school system only if the sole purpose of a particular, voter
approved levy is for educational services or support services as defined
in this section.
(4) As used in this section, “educational services” includes:
(a) Establishment and maintenance of preschools, kindergartens,
elementary schools, high schools, community colleges and institutions of
higher education.
(b) Establishment and maintenance of career schools, adult
education programs, evening school programs and schools or facilities for
the physically, mentally or emotionally disabled.
(5) As used in this section, “support services” includes clerical,
administrative, professional and managerial services, property
maintenance, transportation, counseling, training and other services
customarily performed in connection with the delivery of educational
services.
(6) “Educational services” does not include community recreation
programs, civic activities, public libraries, programs for custody or
care of children or community welfare activities if those programs or
activities are provided to the general public and not for the benefit of
students or other participants in the programs and activities described
in subsection (4) of this section. [1991 c.459 §214; 1995 c.343 §27; 1997
c.541 §264] (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 established prior to September 9, 1995, shall be considered to be
levied or imposed for the purpose of funding government operations other
than the public school system.
(2) As used in this section, “public library system” has the
meaning given the term in ORS 357.400. [1995 c.43 §2](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 of the Oregon
Constitution, the unit of property to be considered shall consist of all
contiguous property within a single code area in the county under common
ownership that is used and appraised for a single integrated purpose,
whether or not that property is taxed as a single account or multiple
accounts.
(2) In the case of real property that is specially assessed under
ORS 308A.107, 308A.256, 308A.315 or 321.257 to 321.390 or any other law,
or partially exempt from tax under ORS 307.250, 307.370 or 358.480 to
358.545 or any other law, the unit of property shall consist of all
components of land and improvements in a single operating unit.
(3) In the case of timeshare properties, the unit of property shall
consist of all real property components associated with all timeshare
property within a timeshare plan as described in ORS 94.808.
(4) In the case of personal property that is not part of an
operating unit consisting of both real and personal property, the unit of
property shall consist of all items of personal property identified in a
single property tax account.
(5) In the case of land upon which an improvement is located, and
the land and the improvement are owned by different persons, if the land
and improvements are a single operating unit, the unit of property shall
consist of the entire improved parcel. [1991 c.459 §215; 1993 c.801 §37a;
1999 c.314 §64; 2001 c.540 §20](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 shall determine the maximum amount of taxes on property
to be imposed on such property under ORS 310.150, by using the lesser of
the real market value or the taxable value of the property after the
exemption has been applied.
(2) For any land that is specially assessed for ad valorem tax
purposes under ORS 308A.050 to 308A.128, 308A.250 to 308A.259, 308A.315,
321.257 to 321.390, 321.700 to 321.754 or 321.805 to 321.855, the
assessor shall determine the maximum amount of taxes on property to be
imposed on such property under ORS 310.150 by using the lesser of the
real market value or the specially assessed value of the property.
(3) In the case of any unit of property of which a part of the unit
is exempt from taxation, and that part may be identified both as to value
and physical description, the real market value of the unit shall not
include the value of the exempt part of the unit.
(4) If any unit of property described in subsection (1) or (2) of
this section for which the maximum amount of taxes imposed has been
determined under this section is subject to imposition of additional
taxes due to disqualification from special assessment or partial
exemption, the determination of the maximum amount of additional taxes
that may be imposed due to disqualification shall be made on the basis of
the real market value of the property for the year to which the
additional taxes relate. [1991 c.459 §216; 1993 c.270 §50; 1993 c.801
§37b; 1999 c.314 §65; 2001 c.114 §24; 2001 c.540 §21; 2003 c.454
§§104,106; 2003 c.621 §95]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 of the
Oregon Constitution, and receives distributions from the unsegregated tax
collections account in an amount that is less than the total amount of
taxes so certified, the taxing district may allocate the funds
distributed to it among the taxes so certified. No taxing district may
allocate funds to any one tax in an amount greater than the amount the
district certified for levy or imposition under ORS 310.060 during the
period for which the tax is imposed. [1991 c.459 §219](Election Challenges)(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
assessment and tax roll until the challenge has been resolved.
(2) If a challenge is resolved so that the contested election is
determined to be valid and all appeals of the resolution also resolved,
or rights to appeal expired, the tax that was authorized by the election
shall be extended on the roll for the first tax year following the date
of resolution.
(3) The tax shall be extended for the same number of years as the
tax would have been imposed had the challenge not occurred. [1997 c.541
§318] 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
filing of the challenge and of the resolution of the challenge. [1997
c.541 §319](Calculation of 1997 Measure 50 Permanent and Supplemental Statutory Rate
Limits on Operating Taxes and 1997-1998 Tax Reductions)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 of the Oregon Constitution, and caused by
additional statutory reductions, for the tax year beginning July 1, 1997,
are to be distributed to the property taxpayers and taxing districts of
this state and to derive each district’s permanent rate limit for
operating taxes and statutory rate limit for operating taxes for tax
years beginning on or after July 1, 1997. [1997 c.541 §20] 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 Constitution, and does not include
serial levies or continuing levies first imposed in the tax year
beginning July 1, 1997, that merely replace serial or one-year levies
imposed in the tax year beginning July 1, 1996.
(2) “Measure 5 assessed value rate” means the rate determined under
ORS 310.238.
(3) “Measure 5 imposed tax estimate” means the amount determined
under ORS 310.210 solely for purposes of tax reduction distribution and
is not the amount of tax actually to be imposed on property for the tax
year.
(4) “Measure 5 value” means the real market value of taxable
property that is not subject to special assessment or the specially
assessed value of property subject to special assessment.
(5) “Measure 47 comparison taxes” means taxes calculated under ORS
310.212. The Legislative Assembly is expressly not adopting by reference
any provision of repealed Ballot Measure 47 (1996) under ORS 310.200 to
310.242.
(6) “Operating taxes” has the meaning given that term in ORS
310.055.
(7) “Permanent rate limit on operating taxes” means a taxing
district’s maximum rate of operating taxes allowed under section 11 (3),
Article XI of the Oregon Constitution.
(8) “Pre-reduction Measure 50 taxes” means the amount determined by
subtracting those taxes not subject to reduction under section 11 (3),
Article XI of the Oregon Constitution, from the Measure 5 imposed tax
estimate.
(9) “Qualified taxing district obligations” means any portion of a
local taxing district levy that is used to repay:
(a) Principal and interest for any bond issued before December 5,
1996, and secured by a pledge or explicit commitment of ad valorem
property taxes or a covenant to levy or collect ad valorem property taxes;
(b) Principal and interest for any other formal, written borrowing
of moneys executed before December 5, 1996, for which ad valorem property
tax revenues have been pledged or explicitly committed, or that are
secured by a covenant to levy or collect ad valorem property taxes;
(c) Principal and interest for any bond issued to refund an
obligation described in paragraph (a) or (b) of this subsection; or
(d) Local government pension and disability plan obligations that
commit ad valorem property taxes and the ad valorem property taxes
imposed to fulfill those obligations.
(10) “Statutory rate limit on operating taxes” means the maximum
rate of operating taxes that may be imposed after supplemental statutory
reduction under ORS 310.222 (6).
(11) “Urban renewal increment” has the meaning given the term
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 XI of the Oregon
Constitution, the term “hospital facility” means a facility with an
organized medical staff, with permanent facilities that include inpatient
beds, and with medical services, including physician services and
continuous nursing services under the supervision of registered nurses,
providing diagnosis and medical or surgical treatment primarily for but
not limited to acutely ill patients and accident victims. [1997 c.541
§266; 2005 c.94 §62]Note: 310.204 was added to and made a part of ORS chapter 310 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation. (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.
(2) Every city, school district or other public corporation
authorized to levy or impose a tax on property shall file a notice in
writing of the ad valorem property tax levy made by it and any other
taxes on property imposed by it on property subject to ad valorem
property taxation that is required or authorized to be placed on the
assessment and tax roll for the current fiscal year. The notice shall be
accompanied by a copy of a lawfully adopted ordinance or resolution that
categorizes the tax, fee, charge, assessment or toll as subject to or not
subject to the limits of section 11b, Article XI of the Oregon
Constitution, identified by the categories set forth in ORS 310.150.
(3) For any ad valorem property taxes levied by the taxing
district, the notice shall state as a separate item:
(a) The total amount of money, prior to reduction under section 11
(3), Article XI of the Oregon Constitution, that the taxing district
would have been entitled to levy under the property tax laws of this
state as described in ORS 310.210 (2);
(b) If the taxing district is a taxing district other than a city,
county or school district:
(A) The amount of the levy that is used to support a hospital
facility; and
(B) The amount of any levy certified in the tax year beginning July
1, 1995, that was used to support a hospital facility;
(c) The amount of any levy of ad valorem property taxes that is not
subject to constitutional reduction because the levy is described in
section 11 (7)(a), Article XI of the Oregon Constitution;
(d) The amount of any serial or one-year levy that replaces an
existing serial or one-year levy approved by a majority of the voters
voting on the question in an election held on or after December 5, 1996,
and first imposed for a tax year beginning on July 1, 1997, if the rate
or the amount of the levy is not greater than the rate or amount of the
levy replaced;
(e) The total rate or amount of the taxing district’s local option
tax that is imposed pursuant to ORS 280.040 to 280.145 or that is treated
as a local option tax under section 11 (7)(c), Article XI of the Oregon
Constitution, and the date the local option tax was approved by voters;
(f) The amount levied for the payment of exempt bonded indebtedness
or interest thereon that is not subject to limitation under section 11
(11) or section 11b, Article XI of the Oregon Constitution;
(g) The amount levied to pay qualified taxing district obligations,
identifying the extent to which the amount levied is to be used to repay:
(A) Principal and interest for any bond issued before December 5,
1996, and secured by a pledge or explicit commitment of ad valorem
property taxes or a covenant to levy or collect ad valorem property taxes;
(B) Principal and interest for any other formal, written borrowing
of moneys executed before December 5, 1996, for which ad valorem property
tax revenues have been pledged or explicitly committed, or that are
secured by a covenant to levy or collect ad valorem property taxes;
(C) Principal and interest for any bond issued to refund an
obligation described in subparagraph (A) or (B) of this paragraph; or
(D) Local government pension and disability plan obligations that
commit ad valorem property taxes and the ad valorem property taxes
imposed to fulfill those obligations; and
(h) For any levy certified under paragraph (g) of this subsection,
the amount levied to pay the same qualified obligation (or a predecessor
obligation that has been refunded by the current qualified obligation) in
the tax year beginning July 1, 1995.
(4)(a) If the taxing district chooses not to levy the entire amount
that the taxing district would have been entitled to levy under
subsection (3)(a) of this section, the taxing district shall state the
amount as prescribed in subsection (3)(a) of this section under the
heading “For Permanent Rate Limit Determination Only.”
(b) The taxing district shall then state the lesser amount that the
district has determined as the maximum amount to be raised for operating
tax purposes for the tax year beginning July 1, 1997, under the heading
“1997-1998 Operating Tax Amount.”
(5)(a) The notice shall also list each rate or amount subject to
the limits of section 11b, Article XI of the Oregon Constitution,
identified by the categories set forth in ORS 310.150.
(b) If an item as described in subsection (3) of this section is
allocable to more than one category under ORS 310.150, then
notwithstanding subsection (3) of this section, the notice shall list as
a separate item each portion that is allocable to a category.
(6) The notice and the taxing district filing the notice shall
comply with ORS 310.060 (3). [1997 c.541 §22] (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 plan the
amount that would have been certified under ORS 457.440 (1995 Edition)
and the other laws of this state applicable to the certification as set
forth in Oregon Revised Statutes (1995 Edition) and as further modified
by the laws of this state applicable to the tax year beginning July 1,
1997, other than:
(a) Section 11, Article XI of the Oregon Constitution, and the
other provisions of House Joint Resolution 85 (1997) (Ballot Measure 50
(1997)); and
(b) ORS 310.212 to 310.242.
(2) If the urban renewal plan is an existing urban renewal plan, as
defined in ORS 457.010, the urban renewal agency shall include in the
certification a notice of a potential special levy made by the
municipality, as defined in ORS 457.010, as permitted under section 11
(16), Article XI of the Oregon Constitution, in an amount to be
subsequently determined under ORS 310.240 (4). If the urban renewal plan
is not an existing urban renewal plan, no special levy described in this
subsection shall be made.
(3) For purposes of making the certification described in this
section, the real market value of property shall be determined as
provided in section 11 (11)(a)(A), Article XI of the Oregon Constitution.
[1997 c.541 §23] (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 calculate the Measure 5
imposed tax estimate under this section.
(2) The assessor shall compute ad valorem property taxes on each
property under the property tax laws of this state as set forth in the
Oregon Revised Statutes (1995 Edition), including section 11, Article XI
of the Oregon Constitution (1995 Edition), as further modified by the
property tax laws of this state applicable to the tax year beginning July
1, 1997, except for the following laws:
(a) Section 11, Article XI of the Oregon Constitution, and the
other provisions of House Joint Resolution 85 (1997) (Ballot Measure 50
(1997));
(b) ORS 310.212 to 310.242; and
(c) Any provision of law requiring an offset against a local taxing
district levy.
(3) The amount of taxes determined under subsection (2) of this
section for each property shall be the property’s Measure 5 imposed tax
estimate. The amount determined for each district shall be the district’s
Measure 5 imposed tax estimate.
(4) In calculating the Measure 5 imposed tax estimate, the assessor
shall not take into account any local option taxes that have been
certified under ORS 310.206.
(5) For purposes of calculating the Measure 5 imposed tax estimate
under this section, the real market value of property shall be determined
as provided in section 11 (11)(a)(A), Article XI of the Oregon
Constitution. [1997 c.541 §24] (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 ad
valorem property taxes imposed on each property for the tax year
beginning July 1, 1995:
(A) Taxes imposed to pay principal and interest on exempt bonded
indebtedness;
(B) Urban renewal taxes; and
(C) Taxes imposed to pay qualified taxing district obligations, as
calculated under subsection (3) of this section.
(b) The assessor shall calculate the dollar value of offsets
against ad valorem property taxes for the tax year beginning July 1,
1995, and shall add to the amount determined under paragraph (a) of this
subsection each property’s share of such offsets if:
(A) The county contains a taxing district with offsets from appeals
for the tax year beginning July 1, 1995, that exceed 10 percent of the
district’s net levy for the tax year beginning July 1, 1995; and
(B) The taxing district is not a school district, education service
district, community college or community college service district.
(3)(a) The amount subtracted for qualified taxing district
obligations under subsection (2)(a)(C) of this section shall be
determined for each category described in ORS 310.150.
(b) For each category, the assessor shall multiply the total amount
imposed by a district on a property, less those taxes described in
subsection (2)(a)(A) and (B) of this section, by a ratio, the numerator
of which is the total amount of qualified obligations that were certified
by the district for the tax year beginning July 1, 1995, and the
denominator of which is the total amount of the district’s imposed taxes,
other than taxes imposed to pay principal and interest on exempt bonded
indebtedness and urban renewal taxes, in the category.
(c) The total of the amounts determined under this subsection for
all three categories shall be the amount subtracted under subsection
(2)(a)(C) of this section.
(4) The assessor shall reduce the amount determined under
subsection (2) of this section by 10 percent.
(5) The assessor shall determine for each property the value that
has been added to the assessment roll for the tax year beginning July 1,
1997, that is attributable to changes in the value of the property for
the tax year beginning July 1, 1996, or July 1, 1997, as the result of:
(a) New property or improvements to property;
(b) A partition or subdivision of property;
(c) A rezoning of property and use of the property consistent with
the rezoning;
(d) Omitted property; or
(e) The disqualification of property from exemption, partial
exemption or special assessment.
(6) The assessor shall divide the amount determined in subsection
(4) of this section by the Measure 5 value in the code area on the
assessment roll for the tax year beginning July 1, 1997, reduced by the
total value determined in the code area under subsection (5) of this
section to arrive at a Measure 47 comparison tax rate.
(7)(a) The assessor shall multiply the total value determined for
each property under subsection (5) of this section by the Measure 47
comparison tax rate in the code area determined under subsection (6) of
this section.
(b) The assessor shall add the amount determined under paragraph
(a) of this subsection to the amount determined in subsection (4) of this
section to arrive at the total amount of Measure 47 comparison taxes for
each property.
(c) The assessor shall total the amounts determined under paragraph
(b) of this subsection for all property in the code area to determine the
total Measure 47 comparison taxes for the code area.
(8) The assessor shall allocate the Measure 47 comparison taxes to
each taxing district in the code area in the proportion that each taxing
district’s share of the Measure 5 imposed tax estimate in the code area
(excluding taxes for exempt bonded indebtedness and urban renewal and the
amount certified for qualified taxing district obligations) bears to the
total Measure 5 imposed taxes for the code area (excluding taxes for
exempt bonded indebtedness and urban renewal and the amount certified for
qualified taxing district obligations). The total of the amounts so
allocated to a district from all of the district’s code areas shall be
the taxing district’s Measure 47 comparison tax.
(9) If the taxing district is other than a city, county or school
district and supports a hospital facility through ad valorem property
taxes, the Measure 47 comparison tax shall be further adjusted by
subtracting the allocated portion of taxes used to support a hospital
facility from the total amount allocated to the district under subsection
(8) of this section.
(10) The Measure 47 comparison tax shall be further adjusted by
subtracting the allocated portion of taxes that are imposed pursuant to
an operating tax levy approved by voters prior to December 5, 1996, in an
election and for which property taxes are first imposed for the tax year
beginning July 1, 1996, or July 1, 1997, if the levy was approved by
voters in an election:
(a) In which at least 50 percent of registered voters eligible to
vote in the election cast a ballot; or
(b) That was the general election in an even-numbered year. [1997
c.541 §25](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 college service
district;
(b) The additions to value in the district under ORS 310.212 (5)
exceed 10 percent of the Measure 5 value for the district (before the
addition of any value described in ORS 310.212 (5)); and
(c) There has been no voter approval of a new tax base under
section 11, Article XI of the Oregon Constitution (1995 Edition), or
other tax levy that would first take effect in a tax year beginning July
1 of 1995, 1996 or 1997 (other than the approval of taxes to pay bonded
indebtedness).
(2) Notwithstanding ORS 310.212, the Measure 47 comparison taxes of
a taxing district described in subsection (1) of this section shall be
increased by reducing the preliminary reduction percentage in ORS 310.218
by each percentage point, or fraction thereof, that the additions to
value in the district identified in subsection (1)(b) of this section
exceed 10 percent. [1997 c.541 §25a] (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 the taxing district’s Measure 5 imposed tax estimate all of
the following:
(a) The total amount imposed to pay principal and interest on
exempt bonded indebtedness;
(b) The amount certified to pay qualified obligations of the taxing
district;
(c) The amount imposed to repay indebtedness of an urban renewal
area;
(d) If the taxing district is other than a city, county or school
district, the amount imposed that is used to support a hospital facility;
and
(e) The amount imposed pursuant to an operating tax levy approved
by voters prior to December 5, 1996, and for which property taxes are
first imposed for the tax year beginning July 1, 1996, or July 1, 1997,
if the levy was approved by voters in an election:
(A) In which at least 50 percent of registered voters eligible to
vote in the election cast a ballot; or
(B) That was the general election in an even-numbered year.
(3) The amount determined under subsection (2) of this section
shall be the taxing district’s pre-reduction Measure 50 tax. [1997 c.541
§26] (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 percentage
by which the Measure 47 comparison tax is less than the pre-reduction
Measure 50 tax for the district.
(2) The percentage determined under this section shall be the
preliminary reduction percentage for the district. [1997 c.541 §27]
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 under ORS 310.218;
(2) The pre-reduction Measure 50 tax applicable to the district, as
determined under ORS 310.216;
(3) The Measure 47 comparison tax applicable to the district, as
determined under ORS 310.212;
(4) The assessed value of the additions of value described in ORS
310.212 (5)(a) and (b);
(5) The Measure 47 comparison taxes attributable to the additions
of value, as determined under ORS 310.212 (7)(a);
(6) Taxes used to pay qualified obligations, if the qualified
obligations consist of local government pension and disability plan
obligations;
(7) Urban renewal taxes other than urban renewal taxes used to pay
principal and interest on bonded indebtedness;
(8) Operating tax levies approved by voters prior to December 5,
1996, and for which property taxes are first imposed for the tax year
beginning July 1, 1996, or July 1, 1997, if the levy was approved by
voters in an election:
(a) In which at least 50 percent of registered voters eligible to
vote in the election cast a ballot; or
(b) That was the general election in an even-numbered year; and
(9) Any other information required by the department. [1997 c.541
§28](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 50 taxes so as to achieve a statewide average
reduction in Measure 50 taxes of 17 percent; and
(b) A supplemental statutory reduction percentage so as to achieve
a statewide average reduction of 17 percent in all of the following taxes:
(A) Pre-reduction Measure 50 taxes;
(B) Taxes used to pay qualified obligations of the taxing
districts, if the qualified obligations consist of local government
pension and disability plan obligations;
(C) Urban renewal taxes other than urban renewal taxes used to pay
principal and interest on bonded indebtedness; and
(D) An operating tax levy approved by voters prior to December 5,
1996, and for which property taxes are first imposed for the tax year
beginning July 1, 1996, or July 1, 1997, if the levy was approved by
voters in an election:
(i) In which at least 50 percent of registered voters eligible to
vote in the election cast a ballot; or
(ii) That was the general election in an even-numbered year.
(2) The department shall compute a constitutional reduction
percentage for Measure 50 taxes by comparing the total statewide
pre-reduction Measure 50 tax amount with the total statewide Measure 47
comparison tax amount and calculating the statewide percentage by which
the total Measure 47 comparison tax amount is less than the total
pre-reduction Measure 50 tax amount.
(3) If the statewide reduction percentage for Measure 50 taxes
determined under subsection (1) of this section equals 17 percent, the
constitutional reduction percentage for each district shall equal the
percentage certified to the district under ORS 310.220. The department
shall proceed to calculate the supplemental statutory reduction under
subsection (6) of this section.
(4) If the statewide reduction percentage for Measure 50 taxes
determined under subsection (1) of this section is greater than 17
percent, each taxing district’s preliminary reduction percentage shall be
multiplied by a fraction, the numerator of which is the percentage point
difference between the statewide reduction percentage and 17 percent, and
the denominator of which is the statewide reduction percentage. The
product shall then be subtracted from the preliminary reduction
percentage to obtain the taxing district’s constitutional reduction
percentage. The department shall then calculate the supplemental
statutory reduction under subsection (6) of this section.
(5) If the statewide reduction percentage for Measure 50 taxes
determined under subsection (1) of this section is less than 17 percent,
each taxing district’s preliminary reduction percentage shall be
multiplied by a fraction, the numerator of which is the percentage point
difference between the statewide reduction percentage and 17 percent, and
the denominator of which is the statewide reduction percentage. The
product shall then be added to the preliminary reduction percentage to
obtain the constitutional reduction percentage for the district. The
department shall then calculate the supplemental statutory reduction
under subsection (6) of this section.
(6)(a) Following the determination made under subsection (3), (4)
or (5) of this section, the department shall compute a supplemental
statutory reduction percentage so that the statewide total amount of all
of the taxes described in subsection (1)(b) of this section is reduced by
17 percent, using the procedure in this subsection.
(b) The department shall compute a statewide total amount of the
taxes certified under ORS 310.220 (6), (7) and (8), and shall multiply
this amount by 17 percent.
(c) The supplemental reduction shall be the percentage equivalent
of a fraction, the numerator of which is the amount calculated under
paragraph (b) of this section and the denominator of which is the
statewide total pre-reduction Measure 50 tax amount plus the total amount
of taxes certified under ORS 310.220 (6), (7) and (8).
(d) For each taxing district, the department shall:
(A) Add the supplemental reduction percentage to the constitutional
reduction percentage determined for the district under subsection (3),
(4) or (5) of this section to determine a total reduction percentage for
taxes that are subject to constitutional reduction; and
(B) Reduce the district’s other taxes that were certified by the
assessor under ORS 310.220 (6), (7) and (8) by the supplemental statutory
reduction percentage.
(7)(a) If the statewide constitutional reduction percentage no
longer equals 17 percent after the department estimates compression of
Measure 50 taxes on a code area basis, the department shall recalculate
the constitutional reduction percentages as described in subsections (4)
and (5) of this section until the statewide reduction percentage equals
17 percent. Constitutional reduction percentages for each district shall
be finally determined prior to any determination of supplemental
statutory reduction.
(b) The reduction percentages determined under this section shall
be adjusted so that the appropriate pre-compression rate is the rate used
under ORS 310.236.
(8) The department shall certify to the assessor:
(a) The constitutional reduction percentages and reduction amounts
for each district as determined under subsections (3), (4) and (5) of
this section; and
(b) The statutory reduction percentages and reduction amounts
determined under subsection (6) of this section. [1997 c.541 §29] (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 certified under ORS 310.222 (8),
excluding statutory reduction amounts, for:
(a) School districts;
(b) Education service districts;
(c) Community college districts; and
(d) Community college service districts.
(2) Amounts appropriated to districts in the categories described
in subsection (1) of this section for the fiscal year that equal the
amounts determined under subsection (1) of this section shall constitute
the state’s replacement obligation under section 11 (9), Article XI of
the Oregon Constitution. [1997 c.541 §29a](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 assessed
value of taxable property in this state for the tax year beginning July
1, 1997 (not taking into account the additions of value certified under
ORS 310.220), the department shall subtract the portion of the Measure 47
comparison taxes attributable to additions of value in excess of four
percent from the statewide total of Measure 47 comparison taxes, prior to
making the computation under ORS 310.222.
(2) The supplemental statutory reduction percentage determined
under ORS 310.222 (6) shall be adjusted so as to achieve the same total
reduction percentage for the taxes described in ORS 310.222 (1)(b) as is
achieved for the statewide constitutional reduction percentage following
the calculation in subsection (1) of this section. [1997 c.541 §30]
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 taxes before compression under ORS 310.242 by
subtracting any assessed value in the district attributable to an urban
renewal increment in the district. [1997 c.541 §31]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 a district for
which the assessor is directed to offset timber harvest privilege tax
revenues against the district’s ad valorem property taxes under ORS
321.312 or 321.515 (1997 Edition), the operating tax rate calculated
under ORS 310.236 (3), (4) or (5), whichever is applicable, shall be
further adjusted to reflect the amount of the offset. Except as provided
in this section, the adjusted rate shall not be used for any purpose
under ORS 310.200 to 310.242 other than determination of the district’s
ad valorem property taxes for the tax year beginning July 1, 1997. [1997
c.541 §32a; 1999 c.1078 §71](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 July 1, 1997, under this
section.
(2) The assessor shall multiply the certified constitutional
reduction percentage by the pre-reduction Measure 50 tax amount
determined under ORS 310.216 and then add to the product any of the
following taxes applicable to the district:
(a) If the taxing district is other than a city, county or school
district, taxes imposed to support a hospital facility; and
(b) Taxes imposed pursuant to an operating tax levy approved by
voters prior to December 5, 1996, for which property taxes are first
imposed for the tax year beginning July 1, 1996, or July 1, 1997, if the
levy was approved by voters in an election:
(A) In which at least 50 percent of registered voters eligible to
vote in the election cast a ballot; or
(B) That was the general election in an even-numbered year.
(3) The assessor shall then calculate the operating tax rate for
the district by dividing the amount determined under subsection (2) of
this section by the assessed value of taxable property in the district
determined under ORS 310.232. The rate so determined shall be the
district’s permanent rate limit for operating taxes.
(4)(a) If the taxing district is a district for which a
supplemental statutory reduction percentage has been certified to the
assessor, the assessor shall repeat the calculation described in
subsection (2) of this section, substituting the total reduction
percentage for the constitutional reduction percentage. Any district
taxes that are described in subsection (2)(b) of this section shall be
reduced by the supplemental reduction percentage in determining the
amount.
(b) The assessor shall then calculate the operating tax rate for
the district by dividing the amount determined under paragraph (a) of
this subsection by the assessed value of taxable property in the district
determined under ORS 310.232. The rate so determined shall be the
district’s statutory rate limit for operating taxes.
(5) If, in the written notice made under ORS 310.206, the district
made a separate certification for permanent rate limit purposes and for
1997 operating tax purposes, and the rate determined under subsection (3)
of this section, or subsection (4) of this section (if applicable), will
produce operating taxes greater than the amount certified for operating
taxes, the rate determined under subsection (3) or (4) of this section
shall be adjusted so as to produce the amount certified by the district.
Except as provided in ORS 310.234, the adjusted rate shall not be used
for any purpose under ORS 310.200 to 310.242 other than determination of
the district’s ad valorem property taxes for the tax year beginning July
1, 1997.
(6) The assessor shall determine a rate per $1,000 of assessed
value for any of the following taxes applicable to the district:
(a) Taxes imposed to pay qualified obligations of the district;
(b) Local option taxes; and
(c) Taxes imposed to pay exempt bonded indebtedness.
(7) The rates per $1,000 of assessed value determined under
subsection (6) of this section shall be determined by dividing the amount
of the tax for which a rate is being determined by the assessed value of
taxable property in the district under ORS 310.232.
(8) The assessor shall determine a total rate for the district and
a rate for each category described in ORS 310.150 for the district.
(9) Based on the rates determined under subsection (8) of this
section, the assessor shall determine a pre-compression consolidated rate
for each code area and a pre-compression consolidated rate per category
described in ORS 310.150 for each code area. [1997 c.541 §32](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, a taxing district
imposed one or more serial or one-year levies that expired before the tax
year beginning July 1, 1997;
(b) Between December 5, 1996, and July 1, 1997, voters approved one
or more temporary levies to replace the levies described in paragraph (a)
of this subsection and increased the amount being replaced;
(c) Each levy described in paragraph (b) of this subsection is
treated as a local option tax under section 11 (7)(c), Article XI of the
Oregon Constitution;
(d) The total amount of local option taxes described in paragraph
(c) of this subsection that were imposed by the taxing district for the
tax year beginning July 1, 1997, exceeded $1.2 million; and
(e) The total amount of replacement authority for the taxing
district exceeds $900,000.
(2) For each taxing district described in subsection (1) of this
section, the Department of Revenue shall recompute the amount of property
taxes that would have been imposed by the taxing district for the tax
year beginning July 1, 1997, making the following changes in the
calculation of 1997-1998 operating taxes for all taxing districts within
the county in which the taxing district is located:
(a) The total Measure 5 imposed tax estimate determined under ORS
310.210 shall consist of the total Measure 5 imposed tax estimate
determined for the tax year beginning July 1, 1997, plus that portion of
any local option taxes that represent replacement authority for a serial
or one-year levy imposed for the tax year beginning July 1, 1996, and
described in subsection (1)(a) of this section;
(b) A taxing district’s Measure 5 imposed tax estimate shall take
the replacement authority into account only if that taxing district
imposed the serial or one-year levy for the tax year beginning July 1,
1996; and
(c) Measure 47 comparison taxes shall be allocated to taxing
districts in the county based on the ratio described in ORS 310.212 (8),
substituting the Measure 5 imposed tax estimate determined under
paragraphs (a) and (b) of this subsection.
(3) The rate of tax that would have been achieved for the tax year
beginning July 1, 1997, had the operating taxes of the taxing district
been calculated as provided for in this section, shall serve as the
taxing district’s statutory rate limit on operating taxes, to the extent
the rate limit is less than or equal to the lesser of the district’s
permanent rate limit on operating taxes or statutory rate limit on
operating taxes as determined under ORS 310.200 to 310.242 (1997 Edition).
(4) The department shall recalculate taxes for each taxing district
under this section separately.
(5) As used in this section, “replacement authority” means that
portion of the levy described in subsection (1)(c) of this section that
would have been incorporated into the permanent rate limit of the taxing
district if the levy described in subsection (1)(c) of this section were
treated as a levy described in section 11 (7)(b), Article XI of the
Oregon Constitution. [1999 c.186 §1]Note: 310.237 was added to and made a part of 310.200 to 310.242 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation. (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 for the public school
system and $10 per $1,000 of real market value limit for other government
operations that is guaranteed in section 11 (11) and 11b, Article XI of
the Oregon Constitution, the assessor shall, for each code area, convert
the constitutional rate limit for each category into a rate per $1,000 of
assessed value by multiplying the applicable rate limit by a fraction,
the numerator of which is the code area market value and the denominator
of which is the code area assessed value.
(2) The assessor shall add the rates determined under subsection
(1) of this section and the consolidated rate under ORS 310.236 for the
exempt bonded indebtedness category. The total shall be the Measure 5
assessed value rate. [1997 c.541 §33](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 (5)(d), Article XI of the Oregon Constitution, the statutory
rate limit on operating taxes of the school district shall remain at the
same rate as before the increase in the permanent rate limit on operating
taxes of the district.
(2) This section applies only to school districts with a statutory
rate limit on operating taxes on July 1, 2003, that is greater than $4.50
per $1,000 of assessed value. [2003 c.715 §35]Note: 310.239 was added to and made a part of 310.200 to 310.242 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation.(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,
the assessor shall determine the rate of taxes to be imposed on the urban
renewal increment under this section.
(2) The assessor shall use the lesser of the total consolidated
rate for the code area determined under ORS 310.236, or the total
consolidated Measure 5 assessed value rate, for purposes of the remainder
of the calculation under this section.
(3) The assessor shall multiply the rate determined under
subsection (2) of this section by the urban renewal increment for the
code area. The assessor shall determine the total amount under this
subsection for all code areas within an urban renewal plan to determine
the total amount of taxes to be raised on the urban renewal increment.
(4) For each urban renewal plan, the assessor shall compare the
amount determined under subsection (3) of this section with the amount
certified by the urban renewal agency under ORS 310.208. If the amount
determined under subsection (3) of this section is less than the amount
certified, the assessor shall determine a special levy in the amount of
the difference.
(5) The assessor shall determine a rate per $1,000 of assessed
value for the special levy described in subsection (4) of this section by
dividing the amount of the special levy by the assessed value of the
municipality that activated the urban renewal agency and all taxable
property in the urban renewal area lying outside the city or county,
including the value of the urban renewal increment, and shall add the
rate to the pre-compression consolidated rate for each code area in which
the special levy is to be extended.
(6) For tax years beginning on or after July 1, 1998, urban renewal
tax increment calculations shall be made as provided in ORS 457.420 to
457.460. [1997 c.541 §34; 1999 c.579 §24] (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 310.240 (5) (and as further modified by ORS
310.234) to be rates per $1,000 of real market value.
(2) The assessor shall compare the pre-compression consolidated
rates for each category as modified under subsection (1) of this section
with the rate of $5 per $1,000 of real market value of the property for
the public school system category and $10 per $1,000 of real market value
of the property for the other government operations category.
(3) If a pre-compression consolidated category rate for a property,
as modified under subsection (1) of this section, exceeds the $5 or $10
per $1,000 category rate limits set forth in subsection (2) of this
section (whichever is applicable), the consolidated category rate shall
be compressed as provided in subsection (4) or (5) of this section.
(4)(a) If local option taxes in the category for which compression
is being determined have been adopted by one or more taxing districts
that impose taxes on the property, the reduction ratio shall be
calculated under this subsection and applied only to the local option
taxes imposed on the property.
(b) The numerator of the reduction ratio shall be the amount
obtained, but not less than zero, by subtracting the property’s
pre-compression consolidated category rate of ad valorem property taxes
that are not local option taxes from the maximum rate of ad valorem
property taxes for the category.
(c) The denominator for the reduction ratio shall be the total rate
of all local option taxes for the category.
(d) The assessor shall multiply the reduction ratio determined
under this subsection by the rate of each local option tax in the
category to which the property is subject. After reduction, the assessor
shall recompute:
(A) The rates per $1,000 of assessed value for the property;
(B) The total amount of local option taxes to be raised in the code
area; and
(C) The local option tax rates per $1,000 of assessed value for the
code area and incorporate those rates into the consolidated rate for the
code area.
(5)(a) If no local option taxes have been adopted by a taxing
district in the category in the code area or if all local option taxes
have been eliminated as a result of application of the reduction ratio
calculated under subsection (4) of this section, and the pre-compression
consolidated category rate as modified under subsection (1) of this
section or following further adjustment under subsection (4) of this
section exceeds the $5 or $10 per $1,000 category rate limits set forth
in subsection (2) of this section (whichever is applicable), the
reduction ratio shall be determined under this subsection.
(b) The numerator of the reduction ratio shall be the maximum rate
permitted for the category.
(c) The denominator of the reduction ratio shall be the
pre-compression consolidated category rate as modified under subsection
(1) of this section or following further adjustment under subsection (4)
of this section, if applicable.
(d) The assessor shall multiply the reduction ratio determined
under this subsection by each taxing district item of ad valorem property
tax that is a component of the consolidated category rate for the code
area. The sum of the rates so reduced within the category shall be the
consolidated rate for the category for the property. After reduction, the
assessor shall recompute:
(A) The rates per $1,000 of assessed value for the property;
(B) The total amount of local option taxes to be raised in the code
area; and
(C) The total amount of taxes in each category to be raised in the
code area. [1997 c.541 §35](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 combination of the
constitutional and the statutory reductions determined under ORS 310.222
shall not cause a city’s Measure 50 post-reduction taxes prior to
additions made in ORS 310.236 (2)(a) and (b), to be less than the lesser
of:
(a) The city’s Measure 47 comparison taxes; or
(b) The city’s Measure 50 pre-reduction taxes.
(3) Notwithstanding ORS 310.200 to 310.242, in the case of a city
whose voters approved a local option tax in March 1997 of less than
$100,000 per year and whose Measure 47 comparison taxes plus the local
option taxes exceed the city’s Measure 50 pre-reduction taxes plus local
option taxes, the city’s post-reduction Measure 50 taxes shall not be
less than $228,000.
(4) The Department of Revenue shall increase a city’s
post-reduction tax rate by the amount necessary to meet the requirements
of subsections (2) and (3) of this section.
(5) The department shall also adjust the post-reduction tax rates
of each taxing district, other than a school district, taxing the same
property as a city affected by subsections (2) and (3) of this section to
ensure that the district’s tax revenue is not reduced by more than
one-quarter of one percent by the operation of this section.
(6) The calculations in this section shall be based on department
estimates and shall include the effects of code area compression, but
shall not include the effect of property-by-property compression.
(7) If the statewide constitutional reduction percentage determined
under ORS 310.222 no longer equals 17 percent after the department makes
the determinations described in this section, the department shall
recalculate the constitutional reduction percentages as described in ORS
310.222 until the statewide reduction percentage equals 17 percent. [1997
c.541 §37](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 adjustments by the department must be made by June 30, 1998.
(2) No change to the assessment and tax roll shall be made as the
result of an adjustment under this section. [1997 c.541 §38]TAX REDUCTION PROGRAMS(Generally)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 tax relief, local property tax relief and such other
property tax relief as may be hereafter enacted by the State of Oregon
which do not require that the amounts be offset against a particular type
of district’s levy, shall be distributed by the county treasurer with the
assistance of the tax collector to the taxing districts of the county in
accordance with the schedule of percentages computed under ORS 311.390.
[1969 c.595 §2] 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 distribute moneys in the proportion that the rate percent of
levy for each taxing unit bears to the total rate percent of levy of all
units as shown on the tax roll for the fiscal year, the rates to be used
for such apportionment shall be those specified in ORS 310.090 which are
the computed rates necessary to raise the amounts required by ORS 311.105
(1)(c) for each district shown in the certificate filed with the tax
collector under ORS 311.115 for such year. [1969 c.595 §3; 1997 c.541
§316](Manufactured Structures)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 tax laws of this state giving a right or privilege to a homestead.
For those manufactured structures assessed as real property, the
manufactured structure homestead includes land and improvements to the
same extent that a homestead would be recognized if the manufactured
structure were a conventional home. [1971 c.529 §11; 1977 c.884 §16](Floating Homes) 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 the purposes of all tax
laws of this state giving a right or privilege to a homestead. [1977
c.615 §6](Elderly Rental Assistance) 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 right to use the personal property
located therein. “Contract rent” does not include rental paid for the
right to occupy a homestead that is exempt from taxation, unless payments
in lieu of taxes of 10 percent or more of the rental exclusive of fuel
and utilities are made on behalf of the homestead. “Contract rent” does
not include advanced rental payments for another period and rental
deposits, whether or not expressly set out in the rental agreement, or
payments made to a nonprofit home for the elderly described in ORS
307.375. If a landlord and tenant have not dealt with each other at arm’s
length, and the Department of Revenue is satisfied that the contract rent
charged was excessive, it may adjust the contract rent to a reasonable
amount for purposes of ORS 310.630 to 310.706.
(2) “Department” means the Department of Revenue.
(3) “Fuel and utility payments” includes payments for heat, lights,
water, sewer and garbage made solely to secure those commodities or
services for the homestead of the taxpayer. “Fuel and utility payments”
does not include telephone service.
(4) “Gross rent” means contract rent paid plus the fuel and utility
payments made for the homestead in addition to the contract rent, during
the calendar year for which the claim is filed.
(5) “Homestead” means the taxable principal dwelling located in
Oregon, either real or personal property, rented by the taxpayer, and the
taxable land area of the tax lot upon which it is built.
(6) “Household” means the taxpayer, the spouse of the taxpayer and
all other persons residing in the homestead during any part of the
calendar year for which a claim is filed.
(7) “Household income” means the aggregate income of the taxpayer
and the spouse of the taxpayer who reside in the household, that was
received during the calendar year for which the claim is filed.
“Household income” includes payments received by the taxpayer or the
spouse of the taxpayer under the federal Social Security Act for the
benefit of a minor child or minor children who are members of the
household.
(8) “Income” means “adjusted gross income” as defined in the
federal Internal Revenue Code, as amended and in effect on December 31,
2004, even when the amendments take effect or become operative after that
date, relating to the measurement of taxable income of individuals,
estates and trusts, with the following modifications:
(a) There shall be added to adjusted gross income the following
items of otherwise exempt income:
(A) The gross amount of any otherwise exempt pension less return of
investment, if any.
(B) Child support received by the taxpayer.
(C) Inheritances.
(D) Gifts and grants, the sum of which are in excess of $500 per
year.
(E) Amounts received by a taxpayer or spouse of a taxpayer for
support from a parent who is not a member of the taxpayer’s household.
(F) Life insurance proceeds.
(G) Accident and health insurance proceeds, except reimbursement of
incurred medical expenses.
(H) Personal injury damages.
(I) Sick pay which is not included in federal adjusted gross income.
(J) Strike benefits excluded from federal gross income.
(K) Worker’s compensation, except for reimbursement of medical
expense.
(L) Military pay and benefits.
(M) Veteran’s benefits.
(N) Payments received under the federal Social Security Act which
are excluded from federal gross income.
(O) Welfare payments, except as follows:
(i) Payments for medical care, drugs and medical supplies, if the
payments are not made directly to the welfare recipient;
(ii) In-home services authorized and approved by the Department of
Human Services; and
(iii) Direct or indirect reimbursement of expenses paid or incurred
for participation in work or training programs.
(P) Nontaxable dividends.
(Q) Nontaxable interest not included in federal adjusted gross
income.
(R) Rental allowance paid to a minister that is excluded from
federal gross income.
(S) Income from sources without the United States that is excluded
from federal gross income.
(b) Adjusted gross income shall be increased due to the
disallowance of the following deductions:
(A) The amount of the net loss, in excess of $1,000, from all
dispositions of tangible or intangible properties.
(B) The amount of the net loss, in excess of $1,000, from the
operation of a farm or farms.
(C) The amount of the net loss, in excess of $1,000, from all
operations of a trade or business, profession or other activity entered
into for the production or collection of income.
(D) The amount of the net loss, in excess of $1,000, from tangible
or intangible property held for the production of rents, royalties or
other income.
(E) The amount of any net operating loss carryovers or carrybacks
included in federal adjusted gross income.
(F) The amount, in excess of $5,000, of the combined deductions or
other allowances for depreciation, amortization or depletion.
(G) The amount added or subtracted, as required within the context
of this section, for adjustments made under ORS 316.680 (2)(d) and
316.707 to 316.737.
(c) “Income” does not include any of the following:
(A) Any governmental grant which must be used by the taxpayer for
rehabilitation of the homestead of the taxpayer.
(B) The amount of any payments made pursuant to ORS 310.630 to
310.706.
(C) Any refund of Oregon personal income taxes that were imposed
under ORS chapter 316.
(9) “Payments for heat” means those payments made to secure the
commodities or services to be used as the principal source of heat for
the homestead of the taxpayer and includes payments for natural gas, oil,
firewood, coal, sawdust, electricity, steam or other materials that are
capable of use as a primary source of heat for the homestead.
(10) “Statement of gross rent” means a declaration by the
applicant, under penalties of false swearing, that the amount of contract
rent and fuel and utility payments designated is the actual amount both
incurred and paid during the year for which elderly rental assistance is
claimed.
(11) “Taxpayer” means an individual who is a resident of this state
on December 31 of the year for which elderly rental assistance is claimed
and whose homestead, as of the same December 31 and during all or a
portion of the year ending on the same December 31, is rented and while
rented is the subject, directly or indirectly, of property tax levied by
this state or a political subdivision or of payments made in lieu of
taxes. [1971 c.747 §2; 1973 c.752 §1; 1975 c.616 §1; 1977 c.90 §3; 1977
c.841 §1; 1979 c.693 §1; 1979 c.780 §11; 1981 c.624 §1; 1982 s.s.1 c.18
§1; 1983 c.162 §62; 1983 c.634 §2; 1985 c.214 §1; 1985 c.802 §37; 1987
c.293 §66; 1989 c.625 §76; 1989 c.797 §1; 1991 c.457 §23; 1995 c.556 §33;
1997 c.170 §1; 1997 c.839 §45; 1999 c.90 §34; 2001 c.114 §25; 2001 c.660
§29; 2001 c.900 §53; 2003 c.77 §7; 2005 c.832 §19](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 this section or by using the schedule for renters
set forth in subsection (3) of this section, whichever is greater. A
taxpayer is eligible for elderly rental assistance under this section if:
(a) The taxpayer is 58 years of age or older before the close of
the calendar year immediately preceding the year in which the rental
assistance is claimed;
(b) The household income of the taxpayer is less than $10,000;
(c) The gross rent of the taxpayer is in excess of 20 percent of
household income; and
(d) The taxpayer files a claim with the Department of Revenue as
required by ORS 310.657.
(2) A taxpayer eligible for elderly rental assistance under this
section shall be paid by the Department of Revenue an amount equal to the
positive difference between the taxpayer’s gross rent, not to exceed
$2,100, and 20 percent of household income.
(3) The schedule for renters referred to in subsection (1) of this
section is:
___________________________________________________________________________
___ Maximum
Refundable
RentHousehold Constituting
Income Property Tax$ 0 -499 $ 250
500 -999 245
1,000 - 1,499 238
1,500 - 1,999 228
2,000 - 2,499 217
2,500 - 2,999 205
3,000 - 3,499 192
3,500 - 3,999 179
4,000 - 4,499 165
4,500 - 4,999 151
5,000 - 5,499 136
5,500 - 5,999 121
6,000 - 6,499 106
6,500 - 6,999 91
7,000 - 7,499 77
7,500 - 7,999 63
8,000 - 8,499 50
8,500 - 8,999 38
9,000 - 9,499 27
9,500 - 9,999 18
___________________________________________________________________________
___ (4) The elderly rental assistance payments required by subsection
(2) of this section shall be made by the Department of Revenue during the
month of October.
(5) The elderly rental assistance granted under this section
applies to gross rent paid in the calendar year for which the claim is
filed.
(6) The Department of Revenue may not grant elderly rental
assistance under this section:
(a) To a person who is, as of December 31 of the year for which
elderly rental assistance is claimed, a tenant-stockholder of a
cooperative housing corporation or a resident of a nonprofit home for the
elderly owned or being purchased by a corporation described in ORS
307.375.
(b) For less than $1, after offsets for all amounts owed to the
state.
(c) For any period during which the taxpayer’s needs were included
in a payment made by the Department of Human Services pursuant to ORS
418.172. However, if it is determined that the taxpayer’s needs were
included in a payment made by the Department of Human Services under ORS
418.172 and the taxpayer is eligible for the period for elderly rental
assistance in an amount greater than the payment, the Department of
Revenue shall grant elderly rental assistance in the amount of the
difference.
(7) Elderly rental assistance allowed pursuant to this section is
not subject to garnishment under ORS 18.600 to 18.850, except by a
government entity. [1975 c.672 §18; 1977 c.841 §2; 1981 c.624 §5; 1991
c.823 §7; 1997 c.170 §2; 2001 c.249 §77; 2001 c.290 §1; 2003 c.46 §26]
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, deed of trust, judgment or otherwise or not so secured, and
includes but is not limited to:
(a) Personal and business notes receivable.
(b) Mortgage notes receivable.
(c) Commercial paper.
(d) Conditional sales contracts (written agreements whereby title
to the property remains with the seller until the goods are paid for).
(e) Notes and other receivables, evidenced by written agreement,
due from affiliated companies.
(f) Certificates of participation.
(g) Bonds and debentures of both domestic and foreign corporations.
(h) Bonds and evidence of debt of other states and their political
subdivisions.
(i) Bonds, debentures and capital notes (not certificates of
deposit) issued by banks and other organizations in direct competition
with banks.
(j) Cashiers’ checks, treasurers’ checks, certified checks,
purchase drafts and similar instruments drawn for the benefit or
convenience of any party or parties other than banks.
(k) Investment contracts and accumulation plans issued by
investment syndicates, investment brokers and other similar companies.
(L) Loans, advances, demands, claims and other receivables which
are evidenced by written agreement.
(2) “Funds on deposit” means all funds accrued or accruing by
virtue of the death of the insured or the original maturity of a policy
contract where the party or parties entitled to receive such funds might
withdraw same at their option upon stipulated notice.
(3) “Money on deposit” means money, whether actually within or
without this state, having a business, commercial or taxable situs in
this state, without deduction for any indebtedness or liabilities of the
taxpayer, and includes but is not limited to:
(a) Amounts in checking and savings accounts.
(b) Certificates of deposit.
(c) Payroll and escrow accounts.
(d) Deposits as of any one or more of the four quarterly valuation
dates.
(e) Deposits of trustees, executors, administrators and other
fiduciaries.
(f) Social Security and withholding tax accounts.
(g) Accommodation loan accounts.
(h) Deposits of savings and loan or building and loan associations.
(i) Deposits of insurance companies.
(4) “Money on hand” includes but is not limited to:
(a) Currency and bills of exchange.
(b) Money in cash registers.
(c) Petty cash.
(d) Deposits in transit.
(e) Money in safe deposit boxes.
(5) “Shares of stock” includes but is not limited to:
(a) Capital stock, common stock and preferred stock of both
domestic and foreign corporations.
(b) Shares of stock held in brokerage accounts, including shares
purchased on margin.
(c) Unregistered stock, restricted stock, letter stock and stocks
owned in “closed” corporations.
(d) Shares in mutual funds and investment trusts.
(e) Shares of stock in banks (including national banks).
(f) Shares of stock in holding companies, including financial
holding companies, bank holding companies and insurance holding companies.
(g) Stocks held by trustees or guardians which should be reported
under the names of the beneficiary.
(h) Stocks held by executors or administrators of estates which
should be reported in the name of the estate.
(i) Stocks owned by minor children which should be reported under
the minor’s name, in care of the parent or guardian.
(j) Stocks owned by investment clubs which should be reported in
the name of the investment club.
(k) Stocks acquired by purchase, gift, inheritance or any other
means, even if the stock certificates have not been received and are not
in the taxpayer’s possession as of the asset determination date.
(L) Shares of stock owned by or registered to residents of this
state even though the stock certificates may be physically located in
another state. [1989 c.797 §4; 2001 c.377 §55; 2005 c.443 §29](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 filed under ORS
310.635 and 310.657 or 310.706 and who has household assets that in
combination exceed $25,000 in value as of that same December 31 shall not
be eligible to receive the rental assistance for that year.
(2) For purposes of determining if the assets of the taxpayer
exceed the amount permitted under subsection (1) of this section, the
values of the following household assets and no other household assets
shall be added together:
(a) Real property, but excluding the value of the homestead.
(b) Tangible personal property used in a trade or business in which
the taxpayer has an ownership interest, but excluding under this
paragraph the value of any assets described under paragraph (c) of this
subsection.
(c) Intangible personal property, including but not limited to
shares of stock, evidence of debt, funds on deposit, money on hand and
money on deposit, all as defined under ORS 310.651 and excluding the
value of any benefits or contributions made to a retirement or deferred
compensation plan by or on behalf of the taxpayer.
(3) Any claim filed under ORS 310.657 or 310.706 shall be
accompanied by a statement, signed by the taxpayer or representative and
verified upon oath or affirmation of the taxpayer or representative,
stating that the assets of the taxpayer, as of the December 31 of the
year for which the claim is filed, do not in combination exceed $25,000.
(4) As used in this section, “household assets” means the sum of
the assets of the taxpayer and the spouse of the taxpayer that have been
added together as described under subsection (2) of this section. [1989
c.797 §3; 1997 c.170 §3](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 310.635 shall
submit a claim to the Department of Revenue, together with a copy of the
statement of gross rent. The claim shall be submitted on a form
prescribed and furnished by the department. The department shall prepare
blank forms for the claims and shall distribute them throughout the
state. The department may require from the taxpayer any proof it
considers necessary to determine if the taxpayer is eligible for elderly
rental assistance pursuant to ORS 310.635. If the taxpayer is unable to
submit the claim of the taxpayer, the claim shall be submitted by a duly
authorized agent or by a guardian or other person charged with the care
of the person or property of such taxpayer.
(2) A claim for elderly rental assistance that is filed after July
1 shall be paid by the department at the time and to the extent that
payments for timely filed claims made in the next succeeding year are
made by the department.
(3) The department shall audit or examine the claim and, if it
appears that the taxpayer is eligible for rental assistance, shall
determine the amount to which the taxpayer is entitled under ORS 310.635.
(4) If the department denies the claim in whole or in part, the
department shall notify the taxpayer. If the claim is allowed in whole or
in part, the entire elderly rental assistance shall be paid on or before
November 15 of the year in which the claim is filed. The department shall
make the payments required by this section from the suspense account
referred to in ORS 310.692. If necessary, the department may prorate the
payments as provided in ORS 310.692. [1971 c.747 §6; 1973 c.752 §3; 1977
c.761 §1; 1977 c.841 §18; 1979 c.241 §18; 1981 c.624 §7; 1981 c.789 §1;
1985 c.299 §2; 1985 c.761 §30; 1985 c.784 §6; 1997 c.170 §4; 2001 c.290
§2] 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 c.747 §13; 1973 c.752 §4; 1977 c.841 §8; 1997
c.170 §5](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 the appropriation made by the
Legislative Assembly to fund the elderly rental assistance program.
Moneys in the suspense account are continuously appropriated to the
Department of Revenue to carry out the purposes of the elderly rental
assistance program.
(2) If any portion of the tax liability for which the refund
payments described in subsection (1) of this section are authorized are
offset against the refund, the Department of Revenue shall transfer from
the suspense account referred to in subsection (1) of this section to the
General Fund an amount equal to the income tax liability.
(3) Of the total amount transferred to the suspense account
referred to in subsection (1) of this section for the biennium, the
department shall allocate a portion to each fiscal year. The allocation
shall be the department’s best estimate of the most efficient use of the
moneys in the suspense account so as to minimize any reductions in the
payments required under ORS 307.244 and 310.635 for each fiscal year.
(4) On or before November 1 of each fiscal year of each biennium,
the Department of Revenue shall determine the amount of money needed to
make the payments under ORS 307.244 and 310.635 for that fiscal year. If
the sum of the obligations is greater than the amounts credited to the
suspense account referred to in subsection (1) of this section and
allocated to that fiscal year for those obligations under subsection (3)
of this section, the payments required under ORS 307.244 and 310.635
shall be proportionally reduced so that the state does not accrue a debt
in excess of the amount credited. A claim for payment may not accrue to a
taxpayer under ORS 310.635 or to a county under ORS 307.244 in excess of
the amount determined under this subsection.
(5) If the amount allocated to the first fiscal year of a biennium
under subsection (3) of this section exceeds the amount of actual
payments made under ORS 307.244 or 310.635, the excess amount shall be
available for payments under ORS 307.244 or 310.635 in the second fiscal
year of the biennium. [1977 c.761 §3; 1979 c.241 §10; 1981 c.624 §13;
1981 c.790 §9; 1981 c.904 §1; 1985 c.761 §10; 1985 c.784 §8; 1997 c.170
§7; 2001 c.716 §26; 2001 c.753 §20]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 Internal Revenue Code means the laws of
the United States relating to income taxes or the Internal Revenue Code
as they may be in effect for the taxable year of the taxpayer except
where the Legislative Assembly has specifically provided otherwise. [1971
c.747 §20; 1991 c.459 §227; 1997 c.170 §8](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 of
deficiencies, assessments, claims for refund, conferences and appeals to
the Oregon Tax Court, and procedures relating thereto, shall apply to ORS
310.630 to 310.706.
(2) No interest shall be allowed on elderly rental assistance
payments to be made by the Department of Revenue under ORS 310.635.
(3) No elderly rental assistance payment shall be made under ORS
310.635 to a taxpayer who fails to file a claim under ORS 310.657 within
three years after the due date of the claim. [1973 c.752 §9; 1977 c.841
§9; 1977 c.870 §62; 1981 c.624 §9; 1995 c.650 §113; 1997 c.170 §§9,10](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 service
on behalf of a senior citizen who has entered into a contract under
subsection (2) of this section.
(b) “Homestead” means an owner-occupied principal residence.
(c) “Senior citizen” means a person who is 60 years of age or older.
(d) “Tax-exempt entity” means an entity that is exempt from federal
income taxes under section 501 (c) of the Internal Revenue Code, as
amended and in effect on December 31, 2004.
(e) “Taxing unit” means any county, city or common or union high
school district, community college service district or community college
district within this state with authority to impose ad valorem property
taxes.
(2) A tax-exempt entity may establish a property tax work-off
program pursuant to which a senior citizen may contract to perform
charitable or public service in consideration of payment of property
taxes extended against the homestead of the senior citizen and billed to
the senior citizen. For purposes of ORS chapters 316 and 656, and
notwithstanding ORS 670.600 or other law, a senior citizen who enters
into a contract under this subsection shall be considered an independent
contractor and not a worker or employee with respect to the services
performed pursuant to the contract. Nothing in this section precludes a
taxing unit from being considered an employer, for purposes of
unemployment compensation under ORS chapter 657, of a senior citizen who
enters into a contract under this section.
(3) A taxing unit may enter into an agreement with a tax-exempt
entity that has established a property tax work-off program. Pursuant to
the agreement the taxing unit may accept, as volunteer and public
service, the services of a senior citizen who has entered into a contract
described in subsection (2) of this section or an authorized
representative.
(4) A taxing unit may provide funds or make grants to any
tax-exempt entity that has established a property tax work-off program
for use to carry out the program. [1993 c.777 §9; 1997 c.271 §8; 1997
c.839 §46; 1999 c.90 §35; 2001 c.660 §30; 2003 c.77 §8; 2003 c.704 §8;
2005 c.533 §6; 2005 c.832 §20]_______________
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