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 2361
Senate Bill 510
Sponsored by Senator FERRIOLI (at the request of Special
Districts)
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.
Specifies date by which cities, counties and special districts
with power to levy ad valorem taxes must file boundary changes in
final approved form with county assessor and Department of
Revenue.
A BILL FOR AN ACT
Relating to boundary changes; creating new provisions; and
amending ORS 198.720, 198.747, 199.519, 199.760, 202.080,
222.010, 264.480, 265.010, 266.385, 267.208, 268.347, 294.381,
334.690, 341.565, 371.110 and 401.852.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 294.381 is amended to read:
294.381. (1) Each municipal corporation that has the power to
levy an ad valorem property tax shall estimate, in the manner
provided in this section, the amount of revenues that will be
received in the ensuing year through the imposition of taxes upon
the taxable property within the municipal corporation.
(2) Subject to the additional adjustments required under
subsection (3) of this section, the estimated ad valorem taxes
that will be received in the ensuing year is the sum of the
following:
(a) The amount derived by multiplying the estimated assessed
value for the ensuing year of the taxable property within the
municipal corporation { + , after boundary changes have been
filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225, + } by
whichever of the following is applicable to the municipal
corporation:
(A) The municipal corporation's permanent rate limit on
operating taxes, as defined in ORS 310.202 (8), or such lesser
rate as the municipal corporation may determine to use for
purposes of levying such ad valorem taxes; or
(B) The municipal corporation's statutory rate limit on
operating taxes, as defined in ORS 310.202 (10), or such lesser
rate as the municipal corporation may determine to use for
purposes of levying such ad valorem taxes.
(b) If the municipal corporation is authorized to levy a local
option tax that was authorized by the electors as a dollar
amount, the dollar amount of such local option tax that is
authorized to be levied in the ensuing year.
(c) If the municipal corporation is authorized to levy a local
option tax that was authorized by the electors as a tax rate, the
amount derived by multiplying the authorized rate of such local
option tax for the ensuing year by the estimated assessed value
for the ensuing year of the taxable property within the municipal
corporation.
(d) An amount equal to the principal and interest on all bonded
indebtedness of the municipal corporation that is due and payable
in the ensuing year, divided by the annual average percentage of
taxes collected in the county in which the taxable property of
the municipal corporation is located.
(3) The sum of the amounts determined under subsection (2)(a),
(b) and (c) of this section shall be reduced by an amount equal
to the estimated amount of such taxes that will not be collected
as a result of:
(a) The discounts allowed under ORS 311.505;
(b) The limits imposed under ORS 310.150 (3); and
(c) The failure of taxpayers to pay such taxes in the year for
which they are levied.
(4) The estimated ad valorem taxes determined in accordance
with subsections (2) and (3) of this section shall be used by the
municipal corporation for purposes of complying with the
requirements of ORS 310.060 (1).
SECTION 2. ORS 198.720 is amended to read:
198.720. Except as otherwise specifically provided by the
principal Act:
(1) A district may consist of contiguous or noncontiguous
territory located in one or more adjoining counties. If any part
of the territory subject to a petition for formation or
annexation is within a city, the petition shall be accompanied by
a certified copy of a resolution of the governing body of the
city approving the petition.
(2) A district may not include territory included within
another district formed under the same principal Act when the
other district is authorized to perform and is performing the
services the affected district is authorized to perform, unless:
(a) Withdrawal of such territory is proposed and the territory
is withdrawn by withdrawal proceedings conducted in the other
district simultaneously with the formation or annexation
proceedings, and the proposed boundary changes are approved for
both districts; or
(b) The principal Act provides for automatic withdrawal of the
affected territory in such a case.
(3) The boundary lines of a district formed under ORS 198.705
to 198.955 shall include only such territory as may in reason be
served by the facilities or services of the district. { +
(4) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 3. ORS 198.747 is amended to read:
198.747. (1) Notwithstanding any provision of ORS 198.705 to
198.955 that provides a different effective date, an annexation,
withdrawal, consolidation or merger shall not become effective
during the period:
(a) Beginning after the 90th day before a biennial primary
election or general election and ending on the day after the
election; or
(b) Beginning after the deadline for filing the notice of
election before any other election held by any district or other
municipal corporation involved in the annexation, withdrawal,
consolidation or merger and ending on the day after the election.
(2) If the effective date established for an annexation,
withdrawal, consolidation or merger is a date that is prohibited
under this section, the annexation, withdrawal, consolidation or
merger shall become effective on the day after the election.
(3) For the purposes of ORS 308.225 only, the effective date of
an annexation shall be the date of the order declaring the
annexation under ORS 198.855. { +
(4) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 4. ORS 199.519 is amended to read:
199.519. (1) Notwithstanding any different effective date
specified in ORS 199.480, 199.505 or 199.507, a boundary change
under ORS 199.410 to 199.534 shall not become effective during
the period:
(a) Beginning after the 90th day before a biennial primary
election or general election and ending on the day after the
election; or
(b) Beginning after the deadline for filing the notice of
election before any other election held by any city or district
involved in the boundary change and ending on the day after the
election.
(2) If the effective date established for a boundary change is
a date that is prohibited under this section, the boundary change
shall become effective on the day after the election for voting
purposes.
(3) The provisions of this section do not apply if the
territory affected by the boundary change has no registered
voters. { +
(4) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 5. ORS 199.760 is amended to read:
199.760. (1) When a city-county is incorporated, for purposes
of county functions its boundaries shall be the boundaries of the
county that is consolidated into the city-county, and for
purposes of city functions:
(a) The boundaries shall include all territory located in any
city in the county immediately before the consolidation;
(b) The boundaries shall exclude all territory in any city
extending into the county if more than half of the population in
the city is located outside the county immediately before the
consolidation; and
(c) The boundaries shall exclude the unincorporated area when a
majority of the electors in the unincorporated area voting on the
question submitted under ORS 199.735 (2) votes against the
question.
(2) No boundary change effected under ORS 199.705 to 199.795
shall:
(a) Change the boundaries of a legislative district established
by state law.
(b) Deprive any member of the Legislative Assembly of the
member's seat in that body. { +
(3) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 6. ORS 202.080 is amended to read:
202.080. { + (1) + } In the establishment of any proposed new
county and in the establishment of the boundaries of counties in
which a change is proposed, the same shall be made to conform to
the established government legal subdivisions. { +
(2) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 7. ORS 222.010 is amended to read:
222.010. (1) Every city, through its recorder or other city
officer or agency designated to perform the duties of the
recorder under this section, shall report to the county clerk and
county assessor of the county within which the city is located
all changes in the boundaries or limits of the city. The report
shall contain a detailed legal description of the new boundaries
established by the city. The report shall be filed by the city
within 10 days from the effective date of the change of any
boundary lines. { +
(2) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
{ - (2) - } { + (3) Subsection (1) of + } this section does
not apply to a minor boundary change ordered under ORS 199.410 to
199.519.
SECTION 8. ORS 264.480 is amended to read:
264.480. (1) Notwithstanding ORS 198.910 and 198.915, when, at
an election on consolidation or merger, a majority of the votes
cast in each affected district is in favor of merger or
consolidation or when merger or consolidation of districts is
approved by a final order of a local government boundary
commission, if all but one of the affected districts together
contain fewer than 20 percent of the electors or owners of land
within the successor or surviving district, the district board of
the district containing the largest number of electors or owners
of land shall serve as the district board of the surviving or
successor district. The terms of office of members of the
district board of the surviving or successor district chosen
under this subsection shall not be affected by the merger or
consolidation.
(2) The board selected under subsection (1) of this section or
ORS 198.912 shall immediately meet as required by ORS 198.910,
organize as provided by this chapter and, by resolution, declare
the districts merged or consolidated. In areas outside the
jurisdiction of a local government boundary commission, the
merger or consolidation is complete from the date of adoption of
the resolution. Within the jurisdiction of a local government
boundary commission, the merger or consolidation takes effect as
provided in ORS 199.480 (1)(c). { +
(3) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 9. { + + }ORS 265.010 is amended to read:
265.010. { + (1) + } Territory may be formed into a cemetery
maintenance district in accordance with ORS 265.010 to 265.050.
{ +
(2) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 10. ORS 266.385 is amended to read:
266.385. { + (1) + } The board shall adjust zones established
within a district as necessary to make them as nearly equal in
population as is feasible according to the latest federal census.
The board also shall adjust boundaries of zones as necessary to
reflect boundary changes of the district. { +
(2) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 11. ORS 267.208 is amended to read:
267.208. (1) An alteration of the boundaries of a district
under ORS 267.207 or 267.250 to 267.263 shall not become
effective during the period:
(a) Beginning after the 90th day before a biennial primary
election or general election and ending on the day after the
election; or
(b) Beginning after the deadline for filing the notice of
election before any other election held by the district and
ending on the day after the election.
(2) If the effective date established for the alteration of the
boundaries is a date that is prohibited under this section, the
alteration shall become effective on the day after the election.
(3) For the purposes of ORS 308.225 only, the effective date of
an alteration of district boundaries shall be the date on which
the board adopts the ordinance altering the boundaries or, if
such an ordinance is initiated or referred, the date on which the
ordinance is approved by the electors as provided in ORS 267.207.
{ +
(4) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 12. { + Section 13 of this 2001 Act is added to and
made a part of ORS 267.510 to 267.650. + }
SECTION 13. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 14. ORS 268.347 is amended to read:
268.347. { + (1) + } Notwithstanding ORS chapters 198, 221 and
222, a metropolitan service district may exercise jurisdiction
over boundary changes under ORS 268.351 and 268.354 and section
11, chapter 516, Oregon Laws 1997, within the boundaries of the
district and within all territory designated as urban reserves by
the district in an ordinance adopted by the district council
prior to June 30, 1997. { +
(2) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 15. ORS 334.690 is amended to read:
334.690. { + (1) + } The State Board of Education shall
constitute the boundary board for education service districts. In
examining any proposal to reorganize education service districts,
the state board shall consider whether the proposed district
would have the following characteristics:
{ - (1) - } { + (a) + } A student population of at least
10,000 students or would have such a student population in the
foreseeable future;
{ - (2) - } { + (b) + } The ability to support the staff
necessary to provide a wide array of services;
{ - (3) - } { + (c) + } Boundaries that reflect the area's
sense of community, and take into account topography, climate and
highway patterns so that there is reasonable access to all areas
within the region;
{ - (4) - } { + (d) + } A distance of no more than two and
one-half hours' driving time between the regional office or
suboffice and the most remote school; and
{ - (5) - } { + (e) + } At least one publicly supported,
post-secondary institution within the region. { +
(2) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 16. ORS 341.565 is amended to read:
341.565. (1) The State Board of Education shall constitute the
boundary board for making any changes in the boundaries of
community college districts. The state board on its own motion or
on petition from a petitioning territory may propose changes in
the boundaries of the community college district. The state board
must find that the proposed change will have no substantially
adverse effect upon the ability of the affected districts to
provide and continue their program and is not made solely for tax
advantages to property owners in the district or area affected by
the proposed change.
(2) The petitions shall be in a form prescribed by the state
board and must contain such information as the state board may
require. The petition shall contain a minimum number of
signatures as fixed by the state board.
(3) Before any order changing boundaries of an existing
district is entered, the state board shall set dates for a public
hearing in the area to be included in the district or excluded
from the district by the proposed boundary change and in the case
of annexation of new territory in the principal town of the
existing district and shall give notice in the manner required in
ORS 341.357. At the time set in the notice, the state board or
its authorized representative shall conduct a public hearing on
the motion or petition and may adjourn the hearing from time to
time.
(4) If, upon final hearing, the state board approves the motion
or petition, it shall make an order describing the revised
boundaries of the district. The order becomes final when it is
approved by the Legislative Assembly during sessions thereof or
by the Emergency Board if the Legislative Assembly is not in
session. If the order is not approved, the state board may
revise it and resubmit its order to the Legislative Assembly or
the Emergency Board but not sooner than 60 days after the action
of disapproval was taken.
(5) Any division of assets and liabilities required by a change
in the boundaries of a district shall be made pursuant to ORS
341.573.
(6) When the boundaries of a district are changed, if the final
order of the state board or the election held under ORS 341.569:
(a) Occurs between July 1 and March 31, inclusive, the change
shall take effect the June 30 following the final order or
election favoring the change.
(b) Occurs between April 1 and June 30, inclusive, the change
shall take effect the June 30 of the following year. { +
(7) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 17. { + Section 18 of this 2001 Act is added to and
made a part of ORS 357.216 to 357.286. + }
SECTION 18. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 19. ORS 371.110 is amended to read:
371.110. { + (1) + } If the boundaries of any road district
are changed after the levy of any road tax in or for such road
district and before the expenditure of the tax, provision shall
be made by the county court for such expenditure in the
localities contemplated at the time of levy, notwithstanding the
change in boundaries. { +
(2) For purposes of ad valorem taxation, a boundary change must
be filed in final approved form with the county assessor and the
Department of Revenue as provided in ORS 308.225. + }
SECTION 20. { + Section 21 of this 2001 Act is added to and
made a part of ORS 371.305 to 371.360. + }
SECTION 21. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
+ } { + 308.225. + }
SECTION 22. { + Section 23 of this 2001 Act is added to and
made a part of ORS 371.405 to 371.535. + }
SECTION 23. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 24. { + Section 25 of this 2001 Act is added to and
made a part of ORS chapter 372. + }
SECTION 25. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 26. ORS 401.852 is amended to read:
401.852. { + (1) + } The board shall adjust zones established
within a district as necessary to make them as nearly equal in
population as is feasible according to the latest federal census.
The board also shall adjust boundaries of zones as necessary to
reflect boundary changes of the district.
{ + (2) For purposes of ad valorem taxation, a boundary
change must be filed in final approved form with the county
assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 27. { + Section 28 of this 2001 Act is added to and
made a part of ORS 440.315 to 440.410. + }
SECTION 28. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 29. { + Section 30 of this 2001 Act is added to and
made a part of ORS 450.005 to 450.245. + }
SECTION 30. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 31. { + Section 32 of this 2001 Act is added to and
made a part of ORS 450.600 to 450.989. + }
SECTION 32. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 33. { + Section 34 of this 2001 Act is added to and
made a part of ORS 451.410 to 451.610. + }
SECTION 34. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 35. { + Section 36 of this 2001 Act is added to and
made a part of ORS 452.020 to 452.250 and 452.300. + }
SECTION 36. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 37. { + Section 38 of this 2001 Act is added to and
made a part of ORS chapter 478. + }
SECTION 38. { + For purposes of ad valorem taxation, a
boundary or zone change must be filed in final approved form with
the county assessor and the Department of Revenue as provided in
ORS 308.225. + }
SECTION 39. { + Section 40 of this 2001 Act is added to and
made a part of ORS chapter 523. + }
SECTION 40. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 41. { + Section 42 of this 2001 Act is added to and
made a part of ORS chapter 547. + }
SECTION 42. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 43. { + Section 44 of this 2001 Act is added to and
made a part of ORS chapter 552. + }
SECTION 44. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 45. { + Section 46 of this 2001 Act is added to and
made a part of ORS chapter 553. + }
SECTION 46. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 47. { + Section 48 of this 2001 Act is added to and
made a part of ORS 558.200 to 558.440. + }
SECTION 48. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 49. { + Section 50 of this 2001 Act is added to and
made a part of ORS 568.210 to 568.808. + }
SECTION 50. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 51. { + Section 52 of this 2001 Act is added to and
made a part of ORS 777.005 to 777.725. + }
SECTION 52. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
SECTION 53. { + Section 54 of this 2001 Act is added to and
made a part of ORS chapter 778. + }
SECTION 54. { + For purposes of ad valorem taxation, a
boundary change must be filed in final approved form with the
county assessor and the Department of Revenue as provided in ORS
308.225. + }
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