Oregon — State Statute

Oregon Revised Statutes Chapter 634 § 634.242 — Taxing

Oregon Revised Statutes Chapter 634 ·
Oregon Code § 634.242 · Enacted · Last updated March 01, 2026
Statute Text
Taxing power of area committee; limitation on amount of levy. (1) The area committee of a protected area may levy and cause to be collected an ad valorem tax for the purpose of paying the obligations of the protected area incurred in the administration of its responsibilities under this chapter. (2) The levy in any one year shall not exceed one-fortieth of one percent (0.00025) of the real market value of all taxable property within the protected area, computed in accordance with ORS 308.207. The taxes shall be levied and collected at the time and in the manner provided for the levy and collection of state and county taxes, and shall be paid by the county officers collecting the same to the treasurer of the protected area. [1973 c.341 §30; 1991 c.459 §438]
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