Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 308 - ASSESSMENT OF PROPERTY FOR TAXATIONMAXIMUM ASSESSED VALUE AND ASSESSED VALUE
SPECIAL DETERMINATIONS OF VALUE
Section 308.151 - Certain cities authorized to define "area" as city by ordinance or resolution; supermajority required; software costs withheld from property taxes

ORS § 308.151

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Current through 2024 Regular Session legislation
Section 308.151 - Certain cities authorized to define "area" as city by ordinance or resolution; supermajority required; software costs withheld from property taxes
(1) This section applies to a city if the majority of the population of the city resides in a county with a population greater than 700,000.
(2)
(a) For purposes of ORS 308.149, the governing body of a city may adopt an ordinance or resolution defining "area" to mean the city.
(b) An ordinance or resolution may be adopted under this section only after a public hearing and must be approved by a three-fifths majority of the members of the governing body of the city.
(3) A governing body that adopts an ordinance or resolution under this section must notify the county assessor on or before January 1 of the assessment year for which the city first intends the definition to apply.
(4) The governing body of a city may not adopt an ordinance or resolution under this section, or repeal such an ordinance or resolution, more often than once in five years.
(5)
(a) The county assessor may withhold from property tax distributions made under ORS 311.395 to cities located in the county amounts for the actual costs incurred by the county for software upgrades required because of the adoption by the cities of ordinances and resolutions under this section.
(b) Amounts withheld under this subsection:
(A) Shall be in proportion to the total property taxes imposed in the current tax year by cities adopting ordinances or resolutions under this section; and
(B) May not exceed $60,000 in total.

ORS 308.151

2017 c. 414, § 2

Section 5, chapter 414, Oregon Laws 2017, provides:

Sec. 5. (1) A definition of "area" adopted under section 2 of this 2017 Act [308.151] may not be applied to any assessment year beginning before January 1, 2019.

(2) Notwithstanding subsection (1) of this section, a definition of "area" adopted under section 2 of this 2017 Act may be applied to assessment years beginning on or after January 1, 2018, with the written consent of the assessor of the county in which the city adopting the definition is located. [2017 c. 414, § 5]