310.070
Procedure when taxes exceed limitations or are incorrectly categorized. (1) If the ad valorem property
taxes reported to the clerk, assessor or tax supervising and conservation
commission under ORS 310.060 are in excess of the constitutional or statutory
limitations, or both, the assessor, upon the advice of the Department of
Revenue, shall extend upon the tax roll of the county only such part of the
taxes as will comply with the constitutional and statutory limitations and
requirements governing the taxes.
(2) If any part
of the taxes on property certified under ORS 310.060 is incorrectly categorized
as subject to or not subject to the limits of section 11b, Article XI of the
Oregon Constitution, the Department of Revenue shall notify the taxing unit
governing body and the county assessor and the county assessor shall extend the
taxes on the roll in a manner that complies with the Oregon Constitution. For
purposes of this section, taxes are incorrectly categorized only if:
(a) The sole
authority of the taxing unit to impose taxes on property is provided by statute
and the statute does not authorize the imposition of taxes on property
categorized as reported under ORS 310.060; or
(b) The Oregon
Tax Court or the Oregon Supreme Court has finally determined the correct manner
in which a tax on property of the taxing unit should be categorized and that
determination is different from the category reported under ORS 310.060. For
purposes of this paragraph, “finally determined” means that the Oregon Tax
Court has entered a decision which has become final as described under ORS
305.440 or that, upon appeal from the Oregon Tax Court, the Supreme Court has
entered a decision.
(3) If any item
certifying ad valorem property taxes under ORS 310.060 incorrectly
characterizes the item attributes under section 11, Article XI of the Oregon
Constitution, the Department of Revenue shall notify the taxing district
governing body and the county assessor, and the county assessor shall extend
the taxes on the roll in a manner that complies with the Oregon Constitution. [Amended
by 1967 c.293 §5; 1971 c.646 §3; 1981 c.790 §13; 1983 s.s. c.5 §19; 1985 c.319 §2;
1993 c.270 §46; 1997 c.541 §247; 2005 c.750 §2]
310.080 [Repealed by 1957 c.626 §1]
310.081 [Subsections (1) and (2) of 1961
Replacement Part enacted as 1957 c.626 §11; subsection (3) of 1957 Replacement
Part enacted as part of 1957 s.s. c.2 §4; 1959 c.388 §9; repealed by 1963 c.570
§33]
310.082 [1957 s.s. c.2 §4; repealed by
1959 c.388 §15]
310.084 [1957 c.626 §12; repealed by 1963
c.570 §33]
Notes of Decisions
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001).
· cites it 2× “ORS 310.070(1). That statute provides, further, that taxes are categorized incorrectly only if the taxing district does not have statutory authority to impose a tax in a particular category or if the Oregon Tax Court or this court has determined that the correct manner for…”
City of Woodburn v. Domogalla, 1 Or. Tax 292 (Or. T.C. 1963).
· cites it 3× “Thereafter, presumably acting under ORS 310.070, the defendant asked the advice of the State Tax Commission concerning the validity of the levy and was told by letter not to extend it.”
Gugler v. Baker Cnty. Educ. Serv. Dist., 754 P.2d 900 (Or. 1988).
“485 provides, in part: “(1) Any tax levy made contrary to the provisions of [the Local Budget Law] or any other law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section and ORS 310.070. “(2) The county assessor, county court, board…”
Dennehy v. Dep't of Revenue, 10 Or. Tax 348 (Or. T.C. 1987).
· cites it 2× “Upon receipt of the notices of levy, the assessor is then directed to compute a rate of levy as follows: “Subject to ORS 310.070, the county assessor shall compute the rate of levy for each tax-levying body by dividing the assessed valuation into the total amount of money…”
Napier v. Lincoln Cnty. Sch. Dist., 4 Or. Tax 221 (Or. T.C. 1970).
“520 or any other law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section and ORS 310.070. “(2) The county assessor, county court, board of county commissioners, the Department of Revenue, Tax Supervising and Conservation Commis…”
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 15 Or. Tax 36 (Or. T.C. 1999).
“However, ORS 310.070 indicates that taxes are only incorrectly categorized if either: (1) the taxing unit does not have statutory authority to impose taxes in that category, or (2) the Oregon Tax Court or the Oregon Supreme Court make a final decision that the correct category…”
Jarvill v. City of Eugene, 594 P.2d 1261 (Or. Ct. App. 1979).
“520 or any other law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section and ORS 310.070. "(2) The county assessor, county court, board of county commissioners, the Department of Revenue, •Tax Supervising and Conservation…”
Gugler v. Baker Cnty. Educ. Serv. Dist., 740 P.2d 798 (Or. Ct. App. 1987).
“485(1) provides: “Any tax levy made contrary to the provisions of [the Local Budget Law] or any other law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section and ORS 310.070.” Subsection (2) of that statute gives the Tax Court…”
Beal v. Oregon Dep't of Revenue, 13 Or. Tax 54 (Or. T.C. 1994).
· cites it 3× “565 or any other law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section and ORS 310.070. “(2) The county assessor, county court, board of county commissioners, the Department of Revenue, Tax Supervising and Conservation…”
City of Eugene v. Dep't of Revenue, 13 Or. Tax 120 (Or. T.C. 1994).
· cites it 2× “4 Defendant’s order purported to act under ORS 310.070. That statute provides: *122 “If the levy reported to the clerk and assessor under ORS 310.”
Collier v. City of Shady Cove, 14 Or. Tax 355 (Or. T.C. 1998).
“See ORS 310.070(1). The assessor would have followed that advice and the city would have *359 effectively levied the lesser amount without taking any action.”
— Or. Rev. Stat. § 310.070(1) — 2 cases
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001).
“ORS 310.070(1). That statute provides, further, that taxes are categorized incorrectly only if the taxing district does not have statutory authority to impose a tax in a particular category or if the Oregon Tax Court or this court has determined that the correct manner for…”
Collier v. City of Shady Cove, 14 Or. Tax 355 (Or. T.C. 1998).
“See ORS 310.070(1). The assessor would have followed that advice and the city would have *359 effectively levied the lesser amount without taking any action.”
— Or. Rev. Stat. § 310.070(2) — 1 case
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001).
“ORS 310.070(1). That statute provides, further, that taxes are categorized incorrectly only if the taxing district does not have statutory authority to impose a tax in a particular category or if the Oregon Tax Court or this court has determined that the correct manner for…”
— Or. Rev. Stat. § 310.070(2)(a) — 1 case
City of Eugene v. Dep't of Revenue, 13 Or. Tax 120 (Or. T.C. 1994).
“4 Defendant’s order purported to act under ORS 310.070. That statute provides: *122 “If the levy reported to the clerk and assessor under ORS 310.”
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treatment. Dots show Syfertize treatment of the citing case itself.