OAR 150-294-0300
Definition of Taxing Authority
# (1)
(1) "Permanent Tax Rate" means the tax rate calculated by the Department of Revenue for the 1997-98 tax roll or as subsequently adjusted as provided for in ORS 310.246. In the case of districts that have never levied a tax, it is the tax rate adopted by voters as set out in Section 11(3)(c), and Section 11(8), Article XI of the Oregon Constitution.
# (2)
(2) "Local Option Tax" means an ad valorem property tax that exceeds the limitation of the Article XI, Section 11, of the Oregon Constitution. The tax must be adopted by voters as set out in Section 11(4) and Section 11(8), Article XI of the Oregon Constitution.
# (3)
(3) "Bond levy" means a levy for payment of bond principal and interest for general obligation bonds.
# (4)
(4) "GAP Bond" means obligations which have been in existence since before December 5, 1996 as set out in Section 21(7)(a)(b)(c) of Chapter 541, Oregon Laws 1997. No new "GAP Bonds" can be created.
# (5)
(5) "Local government pension and disability plan obligations that commit ad valorem property taxes" has the meaning set out in Section 11(5)(c), Article XI of the Oregon Constitution.
# (6)
(6) "Urban Renewal Special Levy" means the amount an urban renewal agency can collect in addition to the amount collected by applying the rates of the taxing districts in the plan area to be increment value in the plan area in order to carry out the urban renewal program as set out in Section 34 of Chapter 541, Oregon Laws 1997.
Amendment history
Renumbered from 150-294.311, REV 41-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-294-0100 · Department of Revenue Review of the County Assessment,…
- 150-294-0105 · Expenditures for Assessment and Taxation
- 150-294-0110 · Definition: Certification of Compliance. Plan to Achieve…
- 150-294-0115 · Contents of Grant Application
- 150-294-0120 · Estimates of Expenditures for Assessment and Taxation
- 150-294-0125 · Certification
- 150-294-0130 · Alternative Method for Certification
- 150-294-0140 · Transfers from the CATF to the CAFFA Account
- 150-294-0150 · Calculation of Interest on Late Payments
- 150-294-0300 · Definition of Taxing Authority
- 150-294-0310 · Definition of Budget Document
- 150-294-0320 · Definition of Organizational Unit
- 150-294-0330 · Budgeting Grants, Gifts, Bequests, and Devises
- 150-294-0340 · Establishing a Financial Reserve Fund
- 150-294-0350 · "Reserved for Future Expenditure" Requirement
- 150-294-0360 · Detail Sheets for Biennial Budgets
- 150-294-0370 · Resources Are Not Required to Be Budgeted
- 150-294-0380 · Negative Resources
- 150-294-0390 · Budget Resources
- 150-294-0400 · Estimating Tax Revenue for Biennial Budgets
- 150-294-0410 · Proposed Expenditures-Required Presentation
- 150-294-0420 · Governmental Fund Definitions
- 150-294-0430 · General Operating Contingencies
- 150-294-0440 · Unappropriated Ending Fund Balance
- 150-294-0450 · Quorum Necessary to Hold Meeting
- 150-294-0460 · Charging for Budget Document Copies
- 150-294-0470 · Reporting Historical Data for Published Budget Summaries
- 150-294-0480 · Quorum Necessary to Hold Meeting
- 150-294-0490 · Property Taxes Certified
- 150-294-0500 · Publishing of Amended Budget Document
- 150-294-0510 · Manner of Appropriations
- 150-294-0520 · Documents to File When Certification Cannot Be Certified…
- 150-294-0530 · Budget Certification Document to Be Submitted
- 150-294-0540 · Transfers of Appropriations
- 150-294-0550 · Supplemental Budget Procedures
- 150-294-0800 · Councils of Governments Subject to Certain Budgetary…
- 150-294-0810 · Members of the Budget Committee: Governing Body and…
- 150-294-0820 · Restrictions on Appointive Budget Committee Members for…
- 150-294-0830 · Duties of the Budget Committee of a Council of Government
- 150-294-0840 · Duties of the Governing Body of a Council of Government