Oregon Code — 310
Browse 54 sections in division 310 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 310.010. Determination of amount of money for county and other purposes
- § 310.020. Levy of tax to defray county expenses
- § 310.030. Levy of taxes required or permitted by law
- § 310.040. Reducing levy where necessity for budget item eliminated
- § 310.055. Operating taxes
- § 310.060. Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification
- § 310.061. Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones
- § 310.065. Procedure where notice not given
- § 310.070. Procedure when taxes exceed limitations or are incorrectly categorized
- § 310.090. Computation of rate for each item of tax; category rates; total rates
- § 310.100. Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property
- § 310.105. Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits
- § 310.110. Apportionment of taxes where taxing district lies in two or more counties; estimates
- § 310.140. Legislative findings; definitions
- § 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
- § 310.145. Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits
- § 310.147. Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll
- § 310.150. Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits
- § 310.153. Total amount to be raised for each taxing district and item; basis for assessor s certificate
- § 310.155. Public school system limit; definitions
- § 310.156. Certain community college library limits
- § 310.160. Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits
- § 310.165. Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption
- § 310.170. Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits
- § 310.190. Effect of election challenge on tax; resolution of challenge
- § 310.193. Taxing district duty to notify assessor of challenge
- § 310.200. Purpose
- § 310.202. Definitions for ORS 310.200 to 310.242
- § 310.204. Hospital facility defined
- § 310.206. 1997-1998 tax certification notice
- § 310.208. 1997-1998 urban renewal certification
- § 310.210. Measure 5 imposed tax estimate
- § 310.212. Measure 47 comparison taxes
- § 310.214. Measure 47 comparison tax adjustments for certain nonschool taxing districts
- § 310.216. Pre-reduction Measure 50 taxes
- § 310.218. Preliminary reduction percentages
- § 310.220. Assessor certification to Department of Revenue; contents
- § 310.222. Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor
- § 310.228. Determination of state replacement obligation
- § 310.230. Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value
- § 310.232. Subtraction of urban renewal increment from assessed value
- § 310.234. Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets
- § 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
- § 310.237. Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years
- § 310.238. Rate conversion; Measure 5 assessed value rate
- § 310.240. Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies
- § 310.242. 1997-1998 compression of consolidated rates
- § 310.244. Adjustment of city s post-compression tax rate under certain circumstances
- § 310.246. Adjustment of permanent rate limit to correct mistakes by June 30, 1998
- § 310.585. Distribution of certain property tax relief moneys to counties
- § 310.595. Determination of apportionment to counties
- § 310.622. Manufactured structures eligible as homesteads under tax laws of state
- § 310.623. Floating home eligible as homestead
- § 310.800. Property tax work-off programs