Oregon Revised Statutes
Or. Rev. Stat. § 310.065 (2026)
Procedure where notice not given
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310.065 Procedure where notice not given. If the written notice of a taxing district’s ad valorem property tax or other tax is not given to the county assessor at the time specified, or as extended, under ORS 310.060, the assessor shall not include the tax in the computation of the total district tax rate under ORS 310.090. [Formerly part of 310.050; 1993 c.270 §45; 1997 c.541 §246]
Notes of Decisions
Cited in 1
case, 1982–1982 · leading case: Gibbons v. Umatilla Cnty. People's Util. Dist., 9 Or. Tax 176 (Or. T.C. 1982).
Gibbons v. Umatilla Cnty. People's Util. Dist., 9 Or. Tax 176 (Or. T.C. 1982). “He followed the requirements of ORS 310.065. What actually occurred has been stipulated by the parties and may be summarized as follows: The UCPUD was formed in November 1977 and it did budget for the fiscal years 1978-1979, 1979-1980 and 1980-1981.”
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