Oregon § 310.214 Measure 47 comparison tax adjustments for certain nonschool taxing districts

Oregon Statutes

§ 310.214 — Measure 47 comparison tax adjustments for certain nonschool taxing districts

Oregon § 310.214

Vol.8

Title 29Revenue and Taxation

Ch.310

This text of Oregon § 310.214 (Measure 47 comparison tax adjustments for certain nonschool taxing districts) 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. § 310.214 (2026).

Text

(1)This section applies to a taxing district if:

(a)The district is not a school district, education service district, community college district or community college service district;

(b)The additions to value in the district under ORS 310.212 (5) exceed 10 percent of the Measure 5 value for the district (before the addition of any value described in ORS 310.212 (5)); and

(c)There has been no voter approval of a new tax base under section 11, Article XI of the Oregon Constitution (1995 Edition), or other tax levy that would first take effect in a tax year beginning July 1 of 1995, 1996 or 1997 (other than the approval of taxes to pay bonded indebtedness).

(2)Notwithstanding ORS 310.212, the Measure 47 comparison taxes of a taxing district described in subsection (1) of this section s

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(1) This section applies to a taxing district if:
(a) The district is not a school district, education service district, community college district or community college service district;
(b) The additions to value in the district under ORS 310.212 (5) exceed 10 percent of the Measure 5 value for the district (before the addition of any value described in ORS 310.212 (5)); and
(c) There has been no voter approval of a new tax base under section 11, Article XI of the Oregon Constitution (1995 Edition), or other tax levy that would first take effect in a tax year beginning July 1 of 1995, 1996 or 1997 (other than the approval of taxes to pay bonded indebtedness).
(2) Notwithstanding ORS 310.212, the Measure 47 comparison taxes of a taxing district described in subsection (1) of this section shall be increased by reducing the preliminary reduction percentage in ORS 310.218 by each percentage point, or fraction thereof, that the additions to value in the district identified in subsection (1)(b) of this section exceed 10 percent.