Current through Register Vol. 61, No. 4, April 1, 2022
(1) When a taxing district extends into more
than one county and it levies a dollar amount ad valorem levy, the total of the
levy must be apportioned among the counties in which it lies according to the
assessed value to be used to compute the tax rate of the district in each
county. The percentage of value in each county must be calculated to enough
digits so that the tax rate for that levy will be the same in each county when
truncated at the seventh (7th) digit.
(2) Separate apportionments must be done for
each category of levy subject to the limits of Section 11b, Article XI of the
The example district lies in two counties and has a levy subject to the School
Operations limit. The levy is $1,000. The example shows only one category of
levy, if the district has more than one category, separate allocations would be
done for each category of levy. [Example not included. See ED. NOTE.]
Admin. R. 150-310-0060
f. 12-18-87, cert. ef. 12-31-87, Renumbered from 150-310.105; RD 3-1991, f.
12-30-91, cert. ef. 12-31-91; REV 2-2002, f. 6-26-02, cert. ef. 6-30-02; REV
10-2002, f. & cert. ef. 12-31-02; Renumbered from 150-310.110,
24-2016, f. 8-11-16, cert. ef.
13-2017, f. & cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS