Oregon Statutes 478.500 – Determination of tax levy in each tax zone
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If a district is divided into zones under ORS § 478.480 (1), the district board shall determine, make and declare the ad valorem tax levy for each zone when the district board adopts its budget for any fiscal year. The determination of the amount of ad valorem taxes to be levied in each zone shall be in accordance with the proposal approved by the voters under ORS § 478.490 and shall be entered in the proper records of the district board. [1983 c.569 § 7]
Terms Used In Oregon Statutes 478.500
- District: means a rural fire protection district proposed to be organized or organized under, or subject to, this chapter. See Oregon Statutes 478.001
- district board: means the governing body of a district. See Oregon Statutes 478.001
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.