Chapter 310

LAW REVIEW CITATIONS: 5 EL 516 (1975)

310.060

ATTY. GEN. OPINIONS: Collection of 1972-73 as unaffected by proposed constitutional amendment, (1972) Vol 36, p 52; levying of taxes prior to voter approval, (1975) Vol 37, p 801

310.065

ATTY. GEN. OPINIONS: Certification of levies upon voter approval, (1975) Vol 37, p 801

310.070

NOTES OF DECISIONS

Taxpayer may petition department to advise assessor on levy extension but may not use petition to department to have levy declared invalid. Beal v. Dept. of Rev., 13 OTR 54 (1994)

310.090

NOTES OF DECISIONS

As to rounding up so as not to lose any part of levy in arriving at statutorily required “even amount of dollars and cents”, tax rate is only way of expressing levy and calculating rate is part of levy process thus requiring that assessors provide procedure to ensure that excess is not assessed. Dennehy v. Dept. of Revenue, 305 Or 595, 756 P2d 13 (1988)

310.105

LAW REVIEW CITATIONS: 51 OLR 200 (1971)

310.125

NOTE: Repealed as of January 1, 2006

ATTY. GEN. OPINIONS: Section as constitutional under city home rule provisions, (1971) Vol 35, p 793

310.143

NOTES OF DECISIONS

City storm drainage user charge based upon amount of “impervious surface area on a property” is within limits of section 11b, Article XI of Oregon Constitution, and must be imposed and collected in accordance with this section. Dennehy v. City of Gresham, 12 OTR 194 (1992), aff’d 314 Or 600, 841 P2d 633 (1992)

310.150

NOTES OF DECISIONS

Using certification by taxing district of tax on frozen base to determine appropriate category for tax that district imposes on urban renewal increment of property violates section 11, Article XI of Oregon Constitution. Shilo Inn v. Multnomah County, 333 Or 101, 36 P3d 954 (2001), modified 334 Or 11, 45 P3d 107 (2002)

310.155

NOTES OF DECISIONS

Categorization of levy follows categorization of taxing district unless sole purpose of levy is for services falling within different category. Glenn v. Morrow County Unified Recreation District, 14 OTR 344 (1998)

Cocurricular activities of taxing district that are provided within school context are educational services. Glenn v. Morrow County Unified Recreation District, 14 OTR 344 (1998)

Limiting categorization of mixed use levy proceeds to only one category violates requirements of section 11b, Article XI of Oregon Constitution. Urhausen v. City of Eugene, 18 OTR 395 (2006), aff’d 341 Or 246, 142 P3d 1023 (2006)

310.200 to 310.242

NOTES OF DECISIONS

Authority to assess at permanent rate is independent of any consideration of needs or resources of school district. Luedtke v. Estacada School District #108, 16 OTR 114 (2002)

310.395

See annotations under ORS 280.075.

310.622

ATTY. GEN. OPINIONS: Homestead as applied to a shareholder-tenant in a cooperative apartment, (1971) Vol 35, p 897

310.630 to 310.690

ATTY. GEN. OPINIONS: Homestead as applied to a shareholder-tenant in a cooperative apartment, (1971) Vol 35, p 897

310.692

ATTY. GEN. OPINIONS: Subsequent revision by Rev. Dept. of property tax relief reduction, (1981), Vol 42, p 84; Property tax relief as obligation against state. (1981), Vol 42, p 84