GroundRules
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- ORS 309.370 · Combined assessment roll summaries.
- ORS 309.380 · [Amended by 1981 c.804 §26; repealed by 1993 c.98 §26]
- ORS 309.390 · [Repealed by 1977 c.220 §4]
- ORS 309.400 · Ordering or making change of valuation or addition of property.
- ORS 309.410 · [1955 c.709 §16; 1967 c.293 §38; 1969 c.520 §38; repealed by 1971 c.377 §12]
- ORS 309.510 · [Amended by 1955 c.591 §1; 1961 c.590 §3; renumbered 291.342]
- ORS 309.520 · [Amended by 1953 c.323 §3; 1955 c.34 §1; 1955 c.591 §2; 1961 c.590 §4; renumbered 291.344]
- ORS 309.530 · [Amended by 1961 c.590 §5; renumbered 311.657]
- ORS 309.540 · [Repealed by 1953 c.705 §2]
- ORS 309.550 · [Renumbered 311.658]
- ORS 309.990 · Penalties.
- ORS 310.010 · Determination of amount of money for county and other purposes.
- ORS 310.020 · Levy of tax to defray county expenses.
- ORS 310.030 · Levy of taxes required or permitted by law.
- ORS 310.040 · Reducing levy where necessity for budget item eliminated.
- ORS 310.045 · [1965 c.604 §2; repealed by 1969 c.612 §5]
- ORS 310.050 · [Amended by 1959 c.181 §1; part renumbered 310.065; 1967 c.293 §3; 1979 c.689 §15; 1991 c.459 §217; 1997 c.541 §243; repealed by 2005 c.94 §61]
- ORS 310.055 · Operating taxes.
- ORS 310.060 · Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification.
- ORS 310.061 · Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones.
- ORS 310.065 · Procedure where notice not given.
- ORS 310.070 · Procedure when taxes exceed limitations or are incorrectly categorized.
- ORS 310.080 · [Repealed by 1957 c.626 §1]
- ORS 310.081 · [Subsections (1) and (2) of 1961 Replacement Part enacted as 1957 c.626 §11; subsection (3) of 1957 Replacement Part enacted as part of 1957 s.s. c.2 §4; 1959 c.388 §9; repealed by 1963 c.570 §33]
- ORS 310.082 · [1957 s.s. c.2 §4; repealed by 1959 c.388 §15]
- ORS 310.084 · [1957 c.626 §12; repealed by 1963 c.570 §33]
- ORS 310.090 · Computation of rate for each item of tax; category rates; total rates.
- ORS 310.100 · Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property.
- ORS 310.105 · Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits.
- ORS 310.108 · [1997 c.541 §252; 1999 c.1078 §§33,33b; repealed by 2003 c.621 §26]
- ORS 310.110 · Apportionment of taxes where taxing district lies in two or more counties; estimates.
- ORS 310.120 · [Repealed by 1977 c.730 §4]
- ORS 310.125 · [1961 c.719 §§1,2; 1975 c.189 §1; 1991 c.459 §224; 1997 c.541 §256; repealed by 2005 c.94 §61]
- ORS 310.130 · [Amended by 1991 c.459 §224a; 1993 c.270 §47; repealed by 1997 c.541 §268]
- ORS 310.135 · [1979 c.241 §53; renumbered 310.404 in 1991]
- ORS 310.140 · Legislative findings; definitions.
- ORS 310.143 · Certification of taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity.
- ORS 310.145 · Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits.
- ORS 310.147 · Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll.
- ORS 310.150 · Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits.
- ORS 310.153 · Total amount to be raised for each taxing district and item; basis for assessor’s certificate.
- ORS 310.155 · Public school system limit; definitions.
- ORS 310.156 · Certain community college library limits.
- ORS 310.160 · Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits.
- ORS 310.165 · Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption.
- ORS 310.170 · Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits.
- ORS 310.180 · [1991 c.396 §3; 1993 c.424 §7; repealed by 1997 c.541 §268]
- ORS 310.181 · [1991 c.396 §2; repealed by 1997 c.541 §268]
- ORS 310.182 · [1991 c.396 §4; 1993 c.424 §8; repealed by 1997 c.541 §268]
- ORS 310.184 · [1991 c.396 §5; 1993 c.424 §9; repealed by 1997 c.541 §268]
- ORS 310.186 · [1991 c.396 §§6,8; 1993 c.424 §10; repealed by 1997 c.541 §268]
- ORS 310.188 · [1991 c.396 §7; 1993 c.424 §11; repealed by 1997 c.541 §268]
- ORS 310.190 · Effect of election challenge on tax; resolution of challenge.
- ORS 310.193 · Taxing district duty to notify assessor of challenge.
- ORS 310.200 · Purpose.
- ORS 310.202 · Definitions for ORS 310.200 to 310.242.
- ORS 310.204 · “Hospital facility” defined.
- ORS 310.206 · 1997-1998 tax certification notice.
- ORS 310.208 · 1997-1998 urban renewal certification.
- ORS 310.210 · Measure 5 imposed tax estimate.
- ORS 310.212 · Measure 47 comparison taxes.
- ORS 310.214 · Measure 47 comparison tax adjustments for certain nonschool taxing districts.
- ORS 310.216 · Pre-reduction Measure 50 taxes.
- ORS 310.218 · Preliminary reduction percentages.
- ORS 310.220 · Assessor certification to Department of Revenue; contents.
- ORS 310.222 · Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor.
- ORS 310.228 · Determination of state replacement obligation.
- ORS 310.230 · Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value.
- ORS 310.232 · Subtraction of urban renewal increment from assessed value.
- ORS 310.234 · Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets.
- ORS 310.236 · Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998; 1997-1998 pre-compression consolidated rates for code areas and categories.
- ORS 310.237 · Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years.
- ORS 310.238 · Rate conversion; Measure 5 assessed value rate.
- ORS 310.239 · [2003 c.715 §35; repealed by 2009 c.698 §23]
- ORS 310.240 · Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies.
- ORS 310.242 · 1997-1998 compression of consolidated rates.
- ORS 310.244 · Adjustment of city’s post-compression tax rate under certain circumstances.
- ORS 310.246 · Adjustment of permanent rate limit to correct mistakes by June 30, 1998.
- ORS 310.310 · [Amended by 1953 c.311 §7; 1995 c.79 §138; repealed by 1997 c.541 §268]
- ORS 310.315 · [1987 c.183 §2; 1991 c.459 §225; 1995 c.79 §139; repealed by 1997 c.541 §268]
- ORS 310.320 · [Repealed by 1953 c.311 §7]
- ORS 310.330 · [Amended by 1953 c.311 §7; 1967 c.105 §9; 1977 c.301 §14; 1979 c.316 §15; 1981 c.173 §46; 1981 c.391 §5a; 1983 c.350 §137; repealed by 1997 c.541 §268]
- ORS 310.340 · [Amended by 1953 c.311 §7; 1967 c.105 §10; 1979 c.316 §18; 1981 c.391 §6; repealed by 1981 c.173 §56]
- ORS 310.350 · [Amended by 1979 c.316 §16; repealed by 1981 c.391 §13]
- ORS 310.360 · [Amended by 1953 c.584 §2; 1965 c.100 §125; 1971 c.646 §2; 1975 c.770 §2; repealed by 1981 c.391 §13]
- ORS 310.370 · [Repealed by 1971 c.647 §149]
- ORS 310.380 · [Amended by 1953 c.311 §7; 1979 c.316 §17; repealed by 1981 c.391 §13]
- ORS 310.385 · [1971 c.646 §1; repealed by 1981 c.391 §13]
- ORS 310.390 · [Amended by 1953 c.311 §7; 1981 c.391 §7; 1987 c.732 §1; 1991 c.459 §226; 1995 c.79 §140; 1995 c.534 §7; repealed by 1997 c.541 §268]
- ORS 310.395 · [1967 c.293 §2; 1971 c.646 §4; 1973 c.105 §1; 1977 c.730 §3; 1979 c.241 §28; 1981 c.391 §8; 1981 c.790 §1; 1983 c.514 §18; 1983 c.740 §89; 1983 s.s. c.5 §20; 1987 c.183 §3; 1993 c.18 §72; 1993 c.270 §51; 1995 c.333 §16; 1995 c.534 §8; 1997 c.541 §315; renumbered 280.075 in 1997]
- ORS 310.396 · [1993 c.97 §22; 1995 c.79 §141; repealed by 1999 c.21 §26]
- ORS 310.400 · [1953 c.133 §1; repealed by 1971 c.646 §6]
- ORS 310.402 · [1973 c.339 §2; 1977 c.884 §15; 1981 c.173 §47; 1981 c.391 §9; 1987 c.16 §6; 1995 c.712 §103; repealed by 1997 c.541 §268]
- ORS 310.404 · [Formerly 310.135; 1993 c.45 §291; repealed by 1997 c.541 §268]
- ORS 310.410 · [1957 c.426 §1; repealed by 1967 c.293 §37]
- ORS 310.575 · [1983 s.s. c.5 §1; repealed by 1987 c.89 §1]
- ORS 310.585 · Distribution of certain property tax relief moneys to counties.
- ORS 310.595 · Determination of apportionment to counties.
- ORS 310.600 · [Formerly part of 310.710; 1969 c.612 §4; repealed by 1971 c.544 §7]
- ORS 310.605 · [1965 c.604 §§1,12; repealed by 1969 c.612 §5]