Oregon Statutes 310.070 – Procedure when taxes exceed limitations or are incorrectly categorized
(1) If the ad valorem property taxes reported to the clerk, assessor or tax supervising and conservation commission under ORS § 310.060 are in excess of the constitutional or statutory limitations, or both, the assessor, upon the advice of the Department of Revenue, shall extend upon the tax roll of the county only such part of the taxes as will comply with the constitutional and statutory limitations and requirements governing the taxes.
Terms Used In Oregon Statutes 310.070
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Statute: A law passed by a legislature.
(2) If any part of the taxes on property certified under ORS § 310.060 is incorrectly categorized as subject to or not subject to the limits of section 11b, Article XI of the Oregon Constitution, the Department of Revenue shall notify the taxing unit governing body and the county assessor and the county assessor shall extend the taxes on the roll in a manner that complies with the Oregon Constitution. For purposes of this section, taxes are incorrectly categorized only if:
(a) The sole authority of the taxing unit to impose taxes on property is provided by statute and the statute does not authorize the imposition of taxes on property categorized as reported under ORS § 310.060; or
(b) The Oregon Tax Court or the Oregon Supreme Court has finally determined the correct manner in which a tax on property of the taxing unit should be categorized and that determination is different from the category reported under ORS § 310.060. For purposes of this paragraph, ‘finally determined’ means that the Oregon Tax Court has entered a decision which has become final as described under ORS § 305.440 or that, upon appeal from the Oregon Tax Court, the Supreme Court has entered a decision.
(3) If any item certifying ad valorem property taxes under ORS § 310.060 incorrectly characterizes the item attributes under section 11, Article XI of the Oregon Constitution, the Department of Revenue shall notify the taxing district governing body and the county assessor, and the county assessor shall extend the taxes on the roll in a manner that complies with the Oregon Constitution. [Amended by 1967 c.293 § 5; 1971 c.646 § 3; 1981 c.790 § 13; 1983 s.s. c.5 § 19; 1985 c.319 § 2; 1993 c.270 § 46; 1997 c.541 § 247; 2005 c.750 § 2]
[Repealed by 1957 c.626 § 1]
[Subsections (1) and (2) of 1961 Replacement Part enacted as 1957 c.626 § 11; subsection (3) of 1957 Replacement Part enacted as part of 1957 s.s. c.2 § 4; 1959 c.388 § 9; repealed by 1963 c.570 § 33]
[1957 s.s. c.2 § 4; repealed by 1959 c.388 § 15]
[1957 c.626 § 12; repealed by 1963 c.570 § 33]