1. (1) When a taxing district extends into more than one county and it levies a dollar amount ad valorem levy, the total of the levy must be apportioned among the counties in which it lies according to the assessed value to be used to compute the tax rate of the district in each county. The percentage of value in each county must be calculated to enough digits so that the tax rate for that levy will be the same in each county when truncated at the seventh (7th) digit.
2. (2) Separate apportionments must be done for each category of levy subject to the limits of Section 11b, Article XI of the Oregon Constitution.

3. (3) Example: The example district lies in two counties and has a levy subject to the School Operations limit. The levy is $1,000. The example shows only one category of levy, if the district has more than one category, separate allocations would be done for each category of levy. [Example not included. See ED. NOTE.]

   [ED. NOTE: To view attachments referenced in rule text, click here for PDF copy.]

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 310.110

History

REV 13-2017, f. & cert. ef. 6-15-17
Renumbered from 150-310.110, REV 24-2016, f. 8-11-16, cert. ef. 9-1-16
REV 10-2002, f. & cert. ef. 12-31-02
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
RD 3-1991, f. 12-30-91, cert. ef. 12-31-91
RD 12-1987, f. 12-18-87, cert. ef. 12-31-87, Renumbered from 150-310.105