Oregon § 310.100 Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property

Oregon Statutes

§ 310.100 — Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property

Oregon § 310.100

Vol.8

Title 29Revenue and Taxation

Ch.310

This text of Oregon § 310.100 (Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 310.100 (2026).

Text

Each ad valorem property tax of a taxing district shall apply to all the taxable property of the district, or to all the taxable property in a tax zone of a district that has established two or more tax zones within the district, as shown by the assessment roll last compiled by the assessor. The assessor, upon the application of the governing body or of the duly accredited officer of any such taxing district, shall furnish a certificate, properly verified, showing the aggregate valuation of the taxable property therein.

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Each ad valorem property tax of a taxing district shall apply to all the taxable property of the district, or to all the taxable property in a tax zone of a district that has established two or more tax zones within the district, as shown by the assessment roll last compiled by the assessor. The assessor, upon the application of the governing body or of the duly accredited officer of any such taxing district, shall furnish a certificate, properly verified, showing the aggregate valuation of the taxable property therein.