310.090
Computation of rate for each item of tax; category rates; total rates. (1) Subject to ORS 310.070, the
county assessor shall compute the rate for each item of ad valorem property
taxes, the category rate of ad valorem property taxes for each category
described in ORS 310.150 and the total rate of ad valorem property taxes for
each taxing district as provided in this section.
(2) If the item
of tax that is reported on the notice filed under ORS 310.060 is an amount, the
rate of tax for that item shall be computed by dividing the amount by the
assessed value used to compute the tax rate. The assessed value used to compute
the tax rate is the tax levying district’s assessed value adjusted as otherwise
provided by law.
(3) The computed
tax rates under subsection (2) of this section or as reported on the notice
filed under ORS 310.060 shall be carried to the number of decimal places
specified by rule of the Department of Revenue and truncated. The truncated
rate shall be expressed as a rate per thousand dollars of assessed value.
(4) All of the
taxing district’s taxes that are reported on the notice filed under ORS 310.060
as rates and that are within the same category under ORS 310.150 shall be added
together and added to the rates computed under subsection (2) of this section
that are within the same category to obtain the category rates for the taxing
district.
(5) The total tax
rate of the district shall be the total of the truncated tax rates calculated
for the taxing district for the year. [Amended by 1967 c.293 §11; 1991 c.459 §221;
1997 c.541 §248]
Notes of Decisions
Dennehy v. Dep't of Revenue, 756 P.2d 13 (Or. 1988).
· cites it 10× “ORS 310.090. The rate, the fraction of the total taxable property value required to raise the revenue designated by the several taxing units, is applied to the assessment value of each piece of taxable property so as to fix the tax on that property.”
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001).
“ORS 310.090; ORS 310.147(2). The assessor then determines if the amount of tax that will be imposed on the properties in each category under the tentative consolidated ad valorem property tax rate is within the applicable constitutional limits and, if the amount in either or…”
Dennehy v. Dep't of Revenue, 10 Or. Tax 348 (Or. T.C. 1987).
· cites it 7× “His first claim asserts that the practice of rounding up under ORS 310.090 violates Article XI, section 11, of Oregon’s Constitution.”
Dennehy v. Dep't of Revenue, 668 P.2d 1210 (Or. 1983).
“Plaintiffs claim on the merits is that in applying ORS 310.090 and 457.440(1), county assessors under the supervision of the department of revenue (the department) have assessed and collected property taxes in excess of the six percent limitation imposed in Article XI, Section…”
State Ex Rel Medford Pear Co. v. Fowler, 295 P.2d 167 (Or. 1956).
“We now pass on to the remaining contention that the assessor has not computed the rate per cent as required by ORS 310.090. The alternative writ recites: “* * * the defendant has computed the rate per cent of levy for Jackson County, Oregon upon the basis of said illegal…”
Case v. Chambers, 314 P.2d 256 (Or. 1957).
“After the equalization procedure has been completed, and the various tax-levying bodies have made their levies, the assessor divides the assessed valuation into the total amount of money to be raised, to determine the rate per cent of tax applicable to all taxable property…”
Savage v. Munn, 12 Or. Tax 145 (Or. T.C. 1992).
“ORS 310.090. This results in a tax rate. For example, a tax levy of $25,000 for a taxing unit having $10,000,000 worth of taxable assessed value would result in a tax rate of .”
Dennehy v. Dep't of Revenue, 11 Or. Tax 191 (Or. T.C. 1989).
· cites it 5× “440(1) and the rounding up of tax rates under ORS 310.090. This court denied plaintiff relief on any ground and plaintiff appealed to the Oregon Supreme Court.”
Hunter v. Multnomah Cnty. Assessor (Or. T.C. 2012).
· cites it 2× “) While Plaintiffs are correct in believing that property taxes are imposed based upon the property‟s AV, per ORS 310.090, they do not provide legal authority to substantiate the requested reduction in AV without a corresponding change to RMV.”
Coos Cnty. v. Dep't of Revenue, 705 P.2d 731 (Or. 1985).
“0025) of the total assessed value in the county, the assessor shall enter on the roll only that portion of the total value which is not in controversy for purposes of computing and extending the tax upon the tax roll under ORS 310.090 to 310.130.” Article IX, section 1, of the…”
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