Instructions For Form Ed-50 - 2005-2006

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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
Part I: Total property tax levy
community colleges to certify and categorize the tax-
Line 1. You may enter an amount or rate in box 1. If
ing district’s property taxes to the county assessor.
you certify a rate, enter the rate per $1,000 of assessed
Notice of tax is due to the county assessor by July 15,
value to be used by the assessor in extending your
unless a written extension has been granted.
taxes in 2005–06. The rate entered may be up to your
If you are doing a biennial budget, you must certify
maximum rate limit. The rate can not exceed the rate
taxes every year you wish to levy. You must do a
the budget committee approved for budget year
separate certification each year of the two-year
2005–06 unless the budget was republished.
budget period.
Or you may enter the dollar amount to be raised by
ad valorem property taxes for 2005–06. This amount
General instructions
can not exceed the amount your permanent rate
In the spaces at the top of this form, fill in:
would actually raise.
Line 2. If you are certifying a local option tax for opera-
• The name of the county being sent the certification.
tions, enter a dollar amount or rate in box 2. If you cer-
• The name of the district and the name of the county
where the district is located,
tify a rate, enter the rate per $1,000 of assessed value. The
• Mailing address of the district, including city, ZIP
rate entered may be up to the maximum rate approved
by the voters. The rate can not exceed the rate the bud-
code, and
get committee approved for budget year 2005–06. The
• The name, title, and daytime telephone number of
a budget contact person. This person should be
amount of a local option tax imposed by a community
someone who is available for contact after the docu-
college may not exceed the reduction caused by the
implementation of Measure 50 (ORS 280.057). See Appen-
ment is submitted to the assessor.
dix G in the Local Budgeting Manual for more information.
Note: Oregon law (ORS 310.060) allows taxing dis-
You may enter a dollar amount to be levied if the vot-
tricts to request in writing an extension of time to cer-
ers approved a fixed-dollar levy. The amount can not
tify taxes (for good and sufficient reasons). This
exceed the amount approved by the voters and the
request should indicate if the district has bonded debt
budget committee.
for which it will be levying. The written request for
extension must be given to the county assessor by
Line 3. If you are certifying a local option tax for capi-
July 15.
tal projects, you may enter an amount or rate in box 3.
If you certify a rate, enter the rate per $1,000 of assessed
Certification
value. The rate entered may be up to the maximum rate
approved by the voters. The rate can not exceed the rate
Check boxes. ORS 294.435 does not allow a district
the budget committee approved as a capital project lo-
to certify ad valorem property taxes at an amount or
cal option rate for budget year 2005–06. The amount of
rate greater than that approved by the budget com-
a local option tax imposed by a community college may
mittee, unless an amended budget summary is re-
not exceed the reduction caused by the implementation
published by the governing body and a second
of Measure 50 (ORS 280.057). See Appendix G of the
budget hearing is held. One of these boxes must be
Local Budgeting Manual for more information.
checked. If the amount or rate being certified is not
greater than that approved by the budget committee
You may enter a dollar amount to be levied if the vot-
check that box. If the budget was republished, and
ers approved a fixed-dollar levy. The amount can not
the amount or rate is within the amount republished
exceed the amount approved by the voters and the
check that box.
budget committee.
The assessor’s office will not accept your tax certifi-
Line 4. Enter the amount being levied for 2005–06 to
cation documents if one of these boxes is not checked.
pay for “Gap Bonds” in box 4. Gap bonds are certain
bonds or debt obligations that were declared as such
in 1997–98. If your district did not declare gap bonds
in 1997–98, the district can not claim them this year.
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