§ 310.055 Operating taxes
§ 310.060 Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification
§ 310.061 Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones
§ 310.065 Procedure where notice not given
§ 310.070 Procedure when taxes exceed limitations or are incorrectly categorized
§ 310.090 Computation of rate for each item of tax; category rates; total rates
§ 310.100 Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property
§ 310.105 Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits
§ 310.110 Apportionment of taxes where taxing district lies in two or more counties; estimates

Terms Used In Oregon Statutes > Chapter 310 > Property Tax Rates and Amounts > Procedure to Certify Taxes and Determine Tax Rates

  • Acceptor: means a drawee who has accepted a draft. See Oregon Statutes 73.0103
  • 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.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Drawee: means a person ordered in a draft to make payment. See Oregon Statutes 73.0103
  • Drawer: means a person who signs or is identified in a draft as a person ordering payment. See Oregon Statutes 73.0103
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Maker: means a person who signs or is identified in a note as a person undertaking to pay. See Oregon Statutes 73.0103
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Party: means a party to an instrument. See Oregon Statutes 73.0103
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Statute: A law passed by a legislature.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100