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
House Bill 2869
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 as
introduced.
Permits special road districts located in county 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
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 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. + }
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.
----------