Views
5 years ago

Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

9. Drainage road

9. Drainage road district T: Acreage assessment on a benefited basis at maximum of $1.00 per acre. 10. Education service district T: Ad valorem tax. Constitutional rate limit. No authority to impose a local option tax. 76 371.065 334.270 280.040 a. Equalization financing T: Grant and Wallowa counties only. 334.390 11. Health districts T: Ad valorem tax. Constitutional rate limit. Additional limit of 1 / 4 of 1% (.0025) of RMV plus amount for bonds and interest. 440.395 12. Highway lighting district T: Assessments may be imposed upon all real property on any reasonable basis. Limit is $1.00 per year per front-foot. May also levy a special assessment to pay initial construction and installation cost. 372.170 13. Irrigation district T: Acreage assessment. 545.381 14. Library T: Ad valorem tax. Constitutional rate limit. Limited to 1 / 4 of 1% of RMV. 357.266 15. Mass transit T: Ad valorem tax. Constitutional rate limit. 267.305 B: General obligation bonds. a. Facilities T: Limited to 3 / 20 of 1% (.0015) of RMV to be credited to a revolving fund. 267.310 16. Metropolitan service T: Ad valorem tax. Limited to 1 / 2 of 1% (.005) of RMV plus amount for bonds and interest. 268.500 17. Park and recreation district T: Ad valorem tax. Limited to 1 / 2 of 1% (.0050) of RMV plus amount for bonds and interest. 18. People’s utility district T: Tax limited to 1 / 20 of 1% (.0005) of RMV. The accumulated percentages for the 10year period over 10 successive years shall not exceed 1 / 4 of 1% (.0025). 19. Pesticide restricted and protected area T: Ad valorem tax. Limited to 1 / 40 of 1% (.00025) of RMV. 20. Port districts T: Ad valorem tax. Limited to 1 / 4 of 1% (.0025) of RMV plus amount for bonds and interest. 266.420 266.540 261.385 634.242 777.430 777.470 21. Port of Portland T: Ad valorem tax. Constitutional rate limit. 778.065 22. Public library T: Ad valorem tax. Constitutional rate limit. 357.410(6) 23. Road districts a. County road district T: Ad valorem tax. Constitutional rate limit. Subject to Local Budget Law when imposing an ad valorem tax. 371.097

. Road assessment district (counties of 19-25,000 only) T: Assessment done on an ad valorem basis. Limited to 1 / 4 of 1% (.0025) of RMV plus 1 / 4 of 1% (.0025) of RMV upon voter approval. 77 371.500 c. Special road district T: Ad valorem tax. Constitutional rate limit. 371.344 24. Rural fire protection district a. Fire purposes T: Ad valorem tax. Constitutional rate limit. B: General obligation bonds upon voter approval 1 478.410 / 4 of 1% (.0125) of RMV. b. Road lighting T: Ad valorem tax. Constitutional rate limit. Limited to 1 / 10 of 1% (.001) of RMV. 1 / 4 of 1% (.0025) of RMV; additional upon voter approval 478.450 25. Sanitary authorities T: Ad valorem tax. Constitutional rate limit. 450.885 26. Sanitary districts T: Ad valorem tax. Constitutional rate limit. 450.170 27. School districts T: Ad valorem tax. Constitutional rate limit. 328.542 Amount of local option tax exempt from 280.040 being counted as local revenue is limited to 10% of State School Fund grants or $500 per ADMw. See 327.013(10). 327.013 28. Soil conservation districts T: Ad valorem tax. Constitutional rate limit. 568.806 a. Wind erosion control T: Local option tax. 568.880 29. Television translator T: No power to levy ad valorem taxes. 30. Urban renewal agencies T: Depends on option chosen in 1998. See statute. 457.435 31. Water control districts T: Preliminary assessments 5 / 100 of 1% (.0005) of RMV for no more than 3 years. Construction assessment for no more than 10 years. Maintenance and operations assessment. Improvement assessment limited to 1% of construction assessment. Local option tax for governmental contracts 1 / 2 of 1% (.005) of RMV. 553.510 553.730 B: General obligation bonds upon voter approval. 553.610 32. Water district, domestic supply a. Water purposes T: Ad valorem tax. Constitutional rate limit. Limited to 1 / 4 of 1% (.0025) of RMV, plus amount for bonds and interest. b. Fire purposes (fire apparatus) T: Local option tax limited to 3 / 20 of 1% (.0015) of RMV. 264.300 264.340(2)

DOR Local Budgeting in Oregon - State of Oregon
Assessment and Taxation Disclosure Manual - Oregon State Library ...
BUDGET SORT - State of Oregon
FilingInOregon.com Oregon Business Guide - Oregon State Library ...
25.6.5 Local Government Procedures – Hearings ... - State of Oregon
April 2013 - Oregon State Library: State Employee Information Center
July 2010 - Oregon State Library: State Employee Information Center
May 2006 - Oregon State Library: State Employee Information Center
Perceptions of Local Fiscal Stress During a State Budget Crisis