Oregon Revised Statutes

Or. Rev. Stat. § 440.395 (2026)

Tax levies; use; extension; collection; default

✓ current as of May 2026

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440.395 Tax levies; use; extension; collection; default. (1) Any health district may assess, levy and collect taxes not to exceed one-fourth of one percent (0.0025) of the real market value of all taxable property within the district, computed in accordance with ORS 308.207. The proceeds of such taxes shall be applied by it in carrying out the objects and purposes provided in ORS 440.320.

(2) A health district, each year, may also assess, levy and collect a special tax upon all such property, real and personal, in an amount sufficient to pay the yearly interest on bonds theretofore issued by the district and then outstanding, together with any portion of the principal of such bonds maturing within such year. The special tax shall be applied only in payment of interest and principal of bonds issued by the health district, but the district may apply any funds it may have toward the payment of principal and interest of any such bonds.

(3) All taxes needed shall be levied and returned to the county officer whose duty it is to extend the tax roll by the time required by law for city taxes to be levied and returned.

(4) All taxes levied by a health district shall become payable at the same time and be collected by the same officer who collects county taxes. The proceeds of the taxes collected under this section shall be turned over to the health district according to law.

(5) The county officer whose duty it is to extend the county levy shall extend the levy of the health district in the same manner as city taxes are extended.

(6) Property is subject to sale for the nonpayment of taxes levied by the health district in like manner and with like effect as in the case of county and state taxes. [Formerly 441.360; 1991 c.459 §400; 2001 c.215 §6]

Notes of Decisions

Cited in 5 cases, 1979–2008 · leading case: State Ex Rel. Kirsch v. Curnutt, 853 P.2d 1312 (Or. 1993).

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State Ex Rel. Kirsch v. Curnutt, 853 P.2d 1312 (Or. 1993). · cites it 13× “ORS 440.395 has the apparent purpose of limiting the health services-related tax liabilities of persons living within the territory of a particular health district.”

Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980). · cites it 2× “410, Health Districts (taxing authority granted by ORS 440.395); and ORS 777.005 to 777.725, Ports (taxing power provided by 777.”

Gruber v. Lincoln Hosp. Dist., 588 P.2d 1281 (Or. 1979). “The only provision of the contract that appears *9 to relate to the financial interests of the district expressly states that its terms are designed to protect the district against loss.”

Demartino v. Marion Cnty., 184 P.3d 1176 (Or. Ct. App. 2008). “ORS 440.395. However, we are not told whether the district does so or how the alleged contract may affect such taxes.”

Kirsch v. Curnutt, 833 P.2d 331 (Or. Ct. App. 1992). “320, “supplying facilities for the care of sick and injured persons.” All of those health districts would have, among other powers, the power to adopt and enforce rules, ORS 440.”

— Or. Rev. Stat. § 440.395(1) — 1 case

State Ex Rel. Kirsch v. Curnutt, 853 P.2d 1312 (Or. 1993). “ORS 440.395 has the apparent purpose of limiting the health services-related tax liabilities of persons living within the territory of a particular health district.”

— Or. Rev. Stat. § 440.395(2) — 1 case

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