Oregon Revised Statutes Chapter 310 § 310.220 — Assessor certification to Department of Revenue; contents
Oregon Revised Statutes Chapter 310 ·
Oregon Code § 310.220·Enacted ·Last updated March 01, 2026
Statute Text
Assessor certification to Department of Revenue; contents.
The assessor shall certify to the
Department of Revenue for each taxing district and code area in the county:
(1) A preliminary
reduction percentage determined under ORS 310.218;
(2) The
pre-reduction Measure 50 tax applicable to the district, as determined under
ORS 310.216;
(3) The Measure
47 comparison tax applicable to the district, as determined under ORS 310.212;
(4) The assessed
value of the additions of value described in ORS 310.212 (5)(a) and (b);
(5) The Measure
47 comparison taxes attributable to the additions of value, as determined under
ORS 310.212 (7)(a);
(6) Taxes used to
pay qualified obligations, if the qualified obligations consist of local
government pension and disability plan obligations;
(7) Urban renewal
taxes other than urban renewal taxes used to pay principal and interest on
bonded indebtedness;
(8) Operating tax
levies approved by voters prior to December 5, 1996, and for which property
taxes are first imposed for the tax year beginning July 1, 1996, or July 1,
1997, if the levy was approved by voters in an election:
(a) In which at
least 50 percent of registered voters eligible to vote in the election cast a
ballot; or
(b) That was the
general election in an even-numbered year; and
(9) Any other
information required by the department. [1997 c.541 §28]
Plain English Explanation
This Oregon statute addresses Assessor certification to Department of Revenue; contents. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 310.220
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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