1994-02610-Ordinance No. 94-009 Recorded 1/14/1994REVIEWED
94-0261 LEG COUNSEL
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTE81,CRTrJrTT�X,
An Ordinance Authorizing Split * r +• ,_
Serial Levies and Declaring an
Emergency. * 0128-1330
ORDINANCE NO. 94-009
WHEREAS, Article I, Section 32, of the Oregon Constitution
provides, in part, that "all taxation shall be uniform on the same
class of subjects within the territorial limits of the authority
levying the tax;" and
WHEREAS, when a class is selected for taxation, the tax must apply
uniformly among all subjects in the class that are within the
territorial limits of the authority levying the tax; and
WHEREAS, a taxing authority has wide discretion in classifying
subjects of taxation; and
WHEREAS, distinctions in classes to be taxed differently must be
actual and substantial, and must bear a reasonable relation to the
objects and purposes of the tax legislation; and
WHEREAS, geographical boundaries may be the basis for distinction
in imposing different tax burdens on different classes of citizens; and
WHEREAS, geographical boundaries, when used to impose different
tax burdens, must coincide with unique and qualitative differences
between the areas designated; and
WHEREAS, if different areas receive different levels of County
services, the differences in levels of service are unique and
qualitative differences which justify the imposition of different tax
burdens; now, therefore
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
ORDAINS AS FOLLOWS:
Section 1. Deschutes County Code Chapter 4.32, attached hereto
and by this reference incorporates herein is hereby added to the
Deschutes County Code.
t
KEY IEC
ORDINANCE
1 - ORDINANCE NO. 94-009 (1/12/94) J i994
0128-1331
Section 2. Emergency. This Ordinance being necessary for the
immediate preservation of the public peace, health and safety, an
emergency is declared to exist, and this Ordinance takes effect on its
passage.
DATED this 12th day of January, 1994.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY,. OREGON
SgHLANGEN, Chair
ATTEST: TOM THROOP,VCommissioner
Recording Secretary BARRY H. SLAUGHTER, Commissioner
2 - ORDINANCE NO. 94-009 (1/12/94)
Chapter 4.32
SPLIT SERIAL LEVIES
Sections:
4.32.010 Definitions.
4.32.020 Geographic tax classification.
4.32.030 Required findings.
4.32.010 Definitions.
A. 'Black Butte Ranch Service District"
means the area encompassed by Black Butte
Ranch Service District, a municipal
corporation formed under the laws of the
State of Oregon.
B. "Incorporated cities" means the area
encompassed by the cities of Bend, Redmond,
Sisters and any other city incorporated
pursuant to ORS Chapter 221.
C. "Sunriver" means that portion of
unincorporated Deschutes County, Oregon
identified in the Deschutes County
Comprehensive Land Use Plan as the planned
community of Sunriver and zoned Planned
Community (PC) Zone lying northerly and
westerly of south Century Drive. For the
purposes of this chapter, Sunriver does not
include that portion of the PC Zone
designated Industrial -I District, commonly
known as the Sunriver Business Park.
4.32.020 Geographic tax classification.
The Board, may upon making the findings
required by Section 4.32.030 of this chapter,
refer a measure to the electors which provides
a different tax burden on one class of
taxpayers than is imposed upon another class
of taxpayers. Any class of taxpayers so
determined by the Board shall be identified on
a geographical basis.
4.32.030 Required findings.
Any difference in tax burden imposed within
separate geographic boundaries within
Deschutes County, Oregon shall meet the
following criteria:
A. Differences in services to be provided in
3 — ORDINANCE NO. 94-009 (1/12/94)
0128-1332
different geographic areas must be real and
substantial.
B. Geographic boundaries shall be drawn
so that services provided within designated
areas are qualitatively different from services
provided within other geographical areas.
C. Services provided within the different
geographical areas must be unique.
D. Any differences in tax burdens shall be
based upon the actual costs of providing
services. (Ord. 94-009 § 1, 1994)