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Oregon Revised Statutes

Or. Rev. Stat. § 310.060 (2026)

Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification

✓ current as of May 2026
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      310.060 Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification. (1) Not later than July 15 of each year, a city, school district or other public corporation authorized to levy or impose a tax on property shall file a written notice certifying the ad valorem property tax rate or the estimated amount of ad valorem property taxes to be imposed by the taxing district and any other taxes on property imposed by the taxing district on property subject to ad valorem property taxation that are required or authorized to be placed on the assessment and tax roll for the current fiscal year. The notice must be accompanied by two copies of a lawfully adopted ordinance or resolution that categorizes the tax, fee, charge, assessment or toll as subject to or not subject to the limits of section 11b, Article XI of the Oregon Constitution, identified by the categories set forth in ORS 310.150.

      (2) For ad valorem property taxes levied by a taxing district, the notice required under subsection (1) of this section must state as separate items:

      (a) The taxing district’s rate or amount of ad valorem property taxation that is within the permanent rate limitation imposed by section 11 (3), Article XI of the Oregon Constitution, or within the statutory rate limit determined in ORS 310.236 (4)(b) or 310.237, if applicable;

      (b) The total rate or amount of the taxing district’s local option taxes imposed pursuant to ORS 280.040 to 280.145 that have a term of five years or less and that are not for capital projects;

      (c) The total rate or amount of the taxing district’s local option taxes that are for capital projects;

      (d) The total amount levied for the payment of bonded indebtedness or interest on bonded indebtedness that is not subject to limitation under section 11 (11) or section 11b, Article XI of the Oregon Constitution; and

      (e) The total amount levied that is subject to section 11b, Article XI of the Oregon Constitution, but that is not subject to the permanent ad valorem property tax rate limit described in section 11 (3), Article XI of the Oregon Constitution, because the amount levied is to be used to repay:

      (A) Principal and interest for a bond issued before December 5, 1996, and secured by a pledge or explicit commitment of ad valorem property taxes or a covenant to levy or collect ad valorem property taxes;

      (B) Principal and interest for any other formal, written borrowing of moneys executed before December 5, 1996, for which ad valorem property tax revenues have been pledged or explicitly committed, or that are secured by a covenant to levy or collect ad valorem property taxes;

      (C) Principal and interest for a bond issued to refund an obligation described in subparagraph (A) or (B) of this paragraph; or

      (D) Local government pension and disability plan obligations that commit ad valorem property taxes.

      (3)(a) The notice required under subsection (1) of this section must list each rate or amount subject to the limits of section 11b, Article XI of the Oregon Constitution, identified by the categories set forth in ORS 310.150.

      (b) If an item described in subsection (2) of this section is allocable to more than one category described in ORS 310.150, the notice must list separately the portion of each item allocable to each category.

      (4) For other taxes on property imposed by the taxing district, the notice must state:

      (a) The total amount of money to be raised by each other tax, in the aggregate or on a property by property basis, as appropriate.

      (b) Each amount that is subject to the limits of section 11b, Article XI of the Oregon Constitution, identified by the categories set forth in ORS 310.150.

      (5) For a district authorized by law to place other fees, charges, assessments or tolls on the assessment and tax roll, the notice must state the total amount of money to be raised on a property by property basis.

      (6) In addition to the notice required under subsection (1) of this section, a taxing district that is subject to the Local Budget Law shall also provide the documents required under ORS 294.458 (3).

      (7) Not later than July 15 of each year, the taxing district shall give the notice and documents described in this section to the assessor of the county in which the principal office of the taxing district is located and, if the taxing district is located in more than one county, to the assessor of each county in which any part of the taxing district is located.

      (8) The Department of Revenue shall prescribe the form of notice required under this section. All amounts contained in the notice must be stated in dollars and cents or ad valorem property tax rates in dollars and cents per thousand dollars of assessed value, as required by law. If the notice is given to the assessor, clerk or tax supervising and conservation commission of more than one county, a copy of each other such notice given must accompany every notice given.

      (9) For good and sufficient reason, a county assessor may extend the time for the giving of the notice required under subsection (1) of this section or correcting an erroneous certification for the current year up to but not later than October 1 as the county assessor considers reasonable. [Amended by 1955 c.259 §1; 1967 c.293 §4; 1973 c.333 §2; 1979 c.241 §28a; 1981 c.790 §12; 1985 c.784 §2; 1991 c.459 §218; 1993 c.270 §44; 1995 c.293 §1; 1997 c.154 §5; 1997 c.541 §244; 1999 c.186 §5; 1999 c.632 §23; 2001 c.135 §31; 2001 c.695 §32; 2001 c.753 §7; 2005 c.750 §1; 2007 c.894 §2; 2011 c.473 §26; 2013 c.420 §8]

Notes of Decisions
Cited in 22 cases (1 in the last 5 years), 1970–2023 · leading case: Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001).
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Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001). · cites it 5× “ssly directs each taxing district to characterize its tax rates without regard to the fact that part of the taxes raised as a result of application of that rate to the entire assessed value, including the increment, will be used to fund urban renewal: “The determination of the…”
Dennehy v. Dep't of Revenue, 756 P.2d 13 (Or. 1988). · cites it 2× “ORS 310.060. The assessor then calculates a rate of levy for each taxing unit based on the assessment value of taxable property in that unit.”
Urhausen v. City of Eugene, 142 P.3d 1023 (Or. 2006). · cites it 2× “]” Paragraph (2)(e) of that statute requires that the notice state, as a separate item, the “total amount levied that is subject to [Measure 5].”
Gibbons v. Umatilla Cnty. People's Util. Dist., 9 Or. Tax 176 (Or. T.C. 1982). · cites it 3× “396) and of ORS 310.060 *177 (which requires that a taxing district give notice of its levy to the county assessor “not later than July 15 of each year * * *”).”
Multnomah Cnty. v. Dep't of Revenue, 13 Or. Tax 281 (Or. T.C. 1995). · cites it 2× ““Any tax on property that is imposed on property that is subject to ad valorem taxation by any unit of local government shall be certified to the assessor each year, as provided under ORS 310.060.” ORS 310.143(1). Under this provision, taxes on property which is not subject to…”
Nelson v. Comm'r, 66 T.C.M. 691 (Tax Ct. 1993). “Nelson in 1986 when he entered into the contract with the Camerons to assume their rights and obligations regarding the purchase of the 325 N.”
Dep't of Revenue v. Cnty. of Multnomah, 4 Or. Tax 133 (Or. T.C. 1970). “The tax levy is physically manifested by the notice filed with the assessor as required by ORS 310.060. (See plaintiff’s Exhibits 1, 2 and 3.”
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 15 Or. Tax 36 (Or. T.C. 1999). · cites it 2× “ORS 310.060. The notice must categorize the taxes for purposes of *40 section lib.”
Savage v. Munn, 12 Or. Tax 145 (Or. T.C. 1992). “ORS 310.060. To determine the tax for each property, the county assessor divides the total tax levy of a taxing unit by the total assessed value of taxable property within that taxing unit’s territory.”
Dennehy v. Dep't of Revenue, 10 Or. Tax 348 (Or. T.C. 1987). “ORS 310.060. Upon receipt of the notices of levy, the assessor is then directed to compute a rate of levy as follows: “Subject to ORS 310.”
Smith v. Colton Sch. Dist. No. 53, 10 Or. Tax 295 (Or. T.C. 1986). “) Further, ORS 310.060(1) requires the school district to give written notice of the tax levy to the county assessor not later than July 15 of each year, specifying that the notice shall state: “(c) The amount levied for the payment of bonded indebtedness or interest thereon.”
Urhausen v. City of Eugene, 18 Or. Tax 395 (Or. T.C. 2006). · cites it 2× “That conclusion is bolstered by ORS 310.060, a sister statute to ORS 310.”
Show all 22 citing cases →
— Or. Rev. Stat. § 310.060(1) — 4 cases
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001). “ssly directs each taxing district to characterize its tax rates without regard to the fact that part of the taxes raised as a result of application of that rate to the entire assessed value, including the increment, will be used to fund urban renewal: “The determination of the…”
Gibbons v. Umatilla Cnty. People's Util. Dist., 9 Or. Tax 176 (Or. T.C. 1982). “396) and of ORS 310.060 *177 (which requires that a taxing district give notice of its levy to the county assessor “not later than July 15 of each year * * *”).”
Smith v. Colton Sch. Dist. No. 53, 10 Or. Tax 295 (Or. T.C. 1986). “) Further, ORS 310.060(1) requires the school district to give written notice of the tax levy to the county assessor not later than July 15 of each year, specifying that the notice shall state: “(c) The amount levied for the payment of bonded indebtedness or interest thereon.”
Luedtke v. Estacada Sch. Dist. 108, 16 Or. Tax 114 (Or. T.C. 2002).
— Or. Rev. Stat. § 310.060(2) — 1 case
Collier v. City of Shady Cove, 14 Or. Tax 355 (Or. T.C. 1998).
— Or. Rev. Stat. § 310.060(2)(a) — 1 case
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001). “ssly directs each taxing district to characterize its tax rates without regard to the fact that part of the taxes raised as a result of application of that rate to the entire assessed value, including the increment, will be used to fund urban renewal: “The determination of the…”
— Or. Rev. Stat. § 310.060(2)(h) — 1 case
City of Eugene v. Dep't of Revenue, 13 Or. Tax 120 (Or. T.C. 1994).
— Or. Rev. Stat. § 310.060(3)(a) — 1 case
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001). “ssly directs each taxing district to characterize its tax rates without regard to the fact that part of the taxes raised as a result of application of that rate to the entire assessed value, including the increment, will be used to fund urban renewal: “The determination of the…”
— Or. Rev. Stat. § 310.060(3)(b) — 1 case
Urhausen v. City of Eugene, 142 P.3d 1023 (Or. 2006). “]” Paragraph (2)(e) of that statute requires that the notice state, as a separate item, the “total amount levied that is subject to [Measure 5].”
— Or. Rev. Stat. § 310.060(4) — 1 case
Miller v. Dep't of Revenue, 14 Or. Tax 176 (Or. T.C. 1997).
— Or. Rev. Stat. § 310.060(8) — 1 case
Kiersky v. Deschutes Cnty. Assessor (Or. T.C. 2023).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.