Instructions For Form Ed-50 (2003-2004)

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Instructions for Form ED-50
Notice of Property Tax and Certification of Intent to
Impose a Tax, Fee, Assessment, or Charge on Property
Form ED-50 is used by school districts, ESDs, and
value to be used by the assessor in extending your
community colleges to certify and categorize the tax-
taxes in 2003–04. The rate entered may be up to your
ing district’s property taxes to the county assessor.
maximum rate limit. The rate can not exceed the rate
Notice of tax is due to the county assessor by July 15,
the budget committee approved for budget year
unless a written extension has been granted.
2003–04 unless the budget was republished.
If you are doing a biennial budget, you must certify
Or you may enter the dollar amount to be raised by
taxes every year you wish to levy. You must do a
ad valorem property taxes for 2003–04. This amount
separate certification each year of the two-year
can not exceed the amount your permanent rate will
budget period.
actually raise.
Line 2. If you are certifying a local option tax for op-
General instructions
erations, enter a dollar amount or rate in box 2. If you
certify a rate, enter the rate per $1,000 of assessed
In the spaces at the top of this form, fill in:
value. The rate entered may be up to the maximum
• The name of the county being sent the certification.
rate approved by the voters. The rate can not exceed
• The name of the district and the name of the county
the rate the budget committee approved for budget
where the district is located,
year 2003–04. The amount of a local option tax im-
• Mailing address of the district, including city, ZIP
posed by a community college may not exceed the re-
code, and
duction caused by the implementation of Measure 50
• The name, title, and daytime telephone number of
(ORS 280.057).
a budget contact person. This person should be
You may enter a dollar amount to be levied if the vot-
someone who is available for contact after the bud-
ers approved a fixed-dollar levy. The amount can not
get document is submitted to the assessor.
exceed the amount approved by the voters and the
Note: Oregon law (ORS 310.060) allows taxing dis-
budget committee.
tricts (for good and sufficient reasons) to request in
Line 3. If you are certifying a local option levy for
writing an extension of time to certify taxes. This re-
capital projects, you may enter an amount or rate in
quest should indicate if the district has bonded debt
box 3. If you certify a rate, enter the rate per $1,000
for which it will be levying. The written request for
of assessed value. The rate entered may be up to the
extension must be given to the county assessor by
maximum rate approved by the voters. The rate can
July 15.
not exceed the rate the budget committee approved
as a capital project local option rate for budget year
Certification
2003–04. The amount of a local option tax imposed by
a community college may not exceed the reduction
Checkboxes. ORS 294.435 does not allow a district to
caused by the implementation of Measure 50 (ORS
certify ad valorem property taxes at an amount or rate
280.057). See Appendix G of the Local Budgeting
greater than that approved by the budget committee,
Manual for more information.
unless an amended budget summary is republished
by the governing body and a second budget hearing
You may enter a dollar amount to be levied if the vot-
is held. One of these boxes must be checked. If the
ers approved a fixed-dollar levy. The amount can not
amount or rate being certified is not greater than that
exceed the amount approved by the voters and the
approved by the budget committee check that box. If
budget committee.
the budget was republished, and the amount or rate
Line 4. Enter the amount being levied for 2003–04 to
is within the amount republished check that box.
pay for “Gap Bonds” in box 4. Gap bonds are certain
The assessor’s office will not accept your tax certifi-
bonds or debt obligations that were declared as such
cation documents if one of these boxes is not checked.
in 1997–98. If your district did not declare gap bonds
in 1997–98, the district can not claim them this year.
Part I: Total property tax levy
Line 5a. This is the amount levied that is used to re-
Line 1. You may enter an amount or rate in box 1. If
pay bond principal and interest on bonds approved
you certify a rate, enter the rate per $1,000 of assessed
by the voters prior to October 6, 2001. See the back
10

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