71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 1809
A-Engrossed
House Bill 2869
Ordered by the House April 30
Including House Amendments dated April 30
Sponsored by Representative KNOPP (at the request of Special Road
District One, Deschutes County)
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
Permits special road districts located in county { + of
between 3,000 and 3,500 square miles + } with population of
between 100,000 and 200,000 to establish tax zones with different
levels of property tax. Permits tax zones to be established only
when qualitative differences in levels of service by road
district justify different levels of tax. Requires zone approval
by district electors. Prohibits modification of zone tax rates
for three tax years following zone establishment.
A BILL FOR AN ACT
Relating to taxation; creating new provisions; and amending ORS
308.225, 310.100 and 310.147.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Sections 2 to 5 of this 2001 Act are added to
and made a part of ORS 371.305 to 371.360. + }
SECTION 2. { + The district board of a special road district
located in a county of between 3,000 and 3,500 square miles and
with a population of between 100,000 and 200,000 may seek elector
approval to divide the district into zones for the purpose of
imposing and levying property taxes at a different rate and
amount on the assessed value of all taxable property in each
zone. The establishment of zones within a district under sections
2 to 5 of this 2001 Act must be based upon and reflect
qualitative differences in the services provided by the district
to the residents and their property in each zone. + }
SECTION 3. { + (1) The district board of a special road
district seeking to establish tax zones under sections 2 to 5 of
this 2001 Act shall cause a notice of a public hearing relating
to the formation of the tax zones to be published once a week for
two successive weeks in the newspaper in general circulation in
the district that, in the judgment of the district board, will
afford the best notice to the residents of the district.
(2) The notice published under this section shall set forth:
(a) The resolve of the district board to divide the district
into zones.
(b) The boundaries of the proposed zones.
(c) The estimated percentage of the total amount of ad valorem
taxes of the district that will be collected in each zone.
(d) The date, hour and place of the hearing.
(e) That all interested persons may attend and shall be given a
reasonable opportunity to be heard. + }
SECTION 4. { + (1) Following the notice required under section
3 of this 2001 Act, the district board of a special road district
seeking to establish tax zones shall conduct a public hearing at
which district residents and property owners may testify about
the proposed zones.
(2) Following the hearing, if the district board decides to
proceed, the district board shall submit a measure to the
electors of the district that establishes the zones and zone
boundaries. The measure shall state the operating tax rates
proposed to apply to each zone, stated as a percentage, not to
exceed 100 percent, of the lesser of the district's statutory or
permanent rate limit. The measure may contain any other
provisions deemed necessary by the district board.
(3) The measure shall be approved and the tax zones established
if a majority of district electors voting on the question vote in
favor of the measure.
(4) If district electors establish tax zones within a road
district pursuant to this section, the operating tax rate
applicable to each zone may not be modified for three tax years
following zone establishment.
(5) If tax zones within a road district are established under
this section, zone boundaries may not be changed unless notice of
the zone boundary change is given and elector approval of the
change is obtained in the same manner as zones are established
under sections 2 to 5 of this 2001 Act. + }
SECTION 5. { + (1) If a special road district is divided into
tax zones under sections 2 to 5 of this 2001 Act, the district
board shall determine, make and declare each item of ad valorem
property tax, as set forth in ORS 310.060 (2), for each zone when
the district board adopts its budget for any fiscal year.
(2) The operating tax rate for each tax zone of the district
may not exceed the lesser of the statutory or permanent rate
limit for operating taxes of the district established under ORS
310.200 to 310.242 or section 11 (3), Article XI of the Oregon
Constitution. + }
SECTION 6. ORS 310.100 is amended to read:
310.100. Each ad valorem property tax of a taxing district
shall apply to all the taxable property { - therein - } { +
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.
SECTION 7. ORS 310.147 is amended to read:
310.147. (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 as
further modified by ORS 310.108.
(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.
SECTION 8. ORS 308.225 is amended to read:
308.225. (1) In preparing the assessment roll in any year, a
county assessor shall disregard changes or proposed changes
described in subsections (3) { + , + } { - and - } (4)
{ + and (5) + } of this section in the boundary lines of any
taxing district levying ad valorem property taxes if the
description and map showing changes or proposed changes are not
filed in final approved form, in accordance with and at the time
required by subsection (2) of this section.
(2)(a) If a boundary change is made or proposed, the person,
governing body, officer, administrative agency or court making
the determination that the boundary change is final shall file
with the county assessor and the Department of Revenue the legal
description of the boundary change or proposed change and an
accurate map showing the change or proposed change in final
approved form, prior to the next March 31.
(b)(A) Except as is otherwise provided in subparagraph (B) of
this paragraph the legal description of the boundary change shall
consist of a series of courses in which the first course shall
start at a point of beginning and the final course shall end at
that point of beginning. Each course shall be identified by
bearings and distances and, when available, refer to deed lines,
deed corners and other monuments, or, in lieu of bearings and
distances, be identified by reference to:
(i) Township, range, section or section subdivision lines of
the U.S. Rectangular survey system.
(ii) Survey center line or right of way lines of public roads,
streets or highways.
(iii) Ordinary high water or ordinary low water of tidal lands.
(iv) Right of way lines of railroads.
(v) Any line identified on the plat of any recorded subdivision
defined in ORS 92.010.
(vi) Donation land claims.
(vii) Line of ordinary high water and line of ordinary low
water of rivers and streams, as defined in ORS 274.005, or the
thread of rivers and streams.
(B) In lieu of the requirements of subparagraph (A) of this
paragraph, boundary change areas conforming to areas of the U. S.
Rectangular survey may be described by township, section,
quarter-section or quarter-quarter section, or if the areas
conform to subdivision lots and blocks, may be described by lot
and block description.
(c) A map shall be provided to the filing body by the county
assessor or the department within 14 days after the filing body
notifies the assessor and department that a boundary change is
being proposed. The boundary line shall then be accurately
entered thereon by the person, body, officer or agency making the
filing.
(d) The description and map shall be filed in final approved
form not later than March 31 of the assessment year to which the
change applies. Proposed boundary changes shall be certified to
the county assessor and the department in the same manner as
boundary changes. If the taxing district is located in more than
one county, the description and map shall be filed with the
assessor in each county and with the department within the time
provided in this subsection.
(3) For purposes of this section, boundary change means the
change that occurs in the boundaries of a district by reason of:
(a) The formation of a new district;
(b) The consolidation or merger of two or more districts or
parts thereof;
(c) The annexation of territory by a district;
(d) The withdrawal of territory from a district; or
(e) The dissolution of a district.
{ + (4) For purposes of this section, the establishment of
tax zones within a district constitutes a boundary change. + }
{ - (4) - } { + (5) + } For the purposes of this section, a
proposed change means a boundary change which has not become
final or effective by March 31, but which is certain to become
final or effective prior to July 1 of the same year.
{ - (5) - } { + (6) + } Each description and map filed
under subsection (2) of this section shall be submitted to the
Department of Revenue and approved or disapproved within 30 days
of receipt.
{ - (6) - } { + (7) + } Within five days of its
determination, the Department of Revenue shall mail to each
county assessor with whom a filing has been made and to the
filing body notice of its approval or disapproval under
subsection { - (5) - } { + (6) + } of this section. If
disapproved, the department shall explain what steps must be
taken to correct the description or map, and shall cooperate with
the filing body in helping it meet the requirements of this
section, and whenever possible, the filing date of March 31.
Corrected descriptions and maps must then be resubmitted to the
department, and approved, and filed with the assessor or
assessors.
{ - (7) - } { + (8) + } The filing of the description and
map under this section is for assessment and taxation purposes
only and does not affect or relate to filing for any other
purpose.
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