(1)(a) In addition to or in lieu of the tax levy provided for by ORS § 452.153, the board of trustees of any district may, at the times and in the manner provided by law for public corporations, furnish to the county court and county accountant an estimate and statement, made pursuant to the budget laws of the state, of the amount of money necessary for all purposes required under ORS § 452.020 to 452.170 during the next ensuing fiscal year.

Terms Used In Oregon Statutes 452.160

  • County court: includes board of county commissioners. See Oregon Statutes 174.100
  • 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.

(b) Subject to paragraph (c) of this subsection, the county court may include the amount of the estimate made under paragraph (a) of this subsection, or any portion of the estimate, in the annual budget of the county.

(c) The amount described in paragraph (b) of this subsection may not, in any one year, be greater than enough to raise the amount determined by the board of trustees under paragraph (a) of this subsection, and approved by the county court and the local public health administrators or their designees on the board. The amount budgeted, when added to any taxes levied under ORS § 452.153, shall not exceed two-tenths of one percent (0.002) of the real market value of all taxable property within the district, computed in accordance with ORS § 308.207.

(2) The county court, thereafter at the time and in the manner of levying taxes for state and county purposes, may levy a tax on all the taxable property in the district sufficient to raise the amount of the estimate made by the board of trustees of the district.

(3) All taxes levied under this section shall be computed and entered on the assessment and tax rolls of the county and collected at the same time and in the same manner as state and county taxes. When collected, the taxes shall be paid into the county treasury for the use of the district. Such funds may be withdrawn only upon warrants issued by the proper authorities of the district. [Amended by 1959 c.600 § 11; 1963 c.9 § 28; 1965 c.609 § 5; 1981 c.640 § 12; 1983 c.310 § 20; 1991 c.459 § 408; 2021 c.191 § 16]