Instructions For Form Ed-50 - Notice Of Property Tax And Certification Of Intent To Impose A Tax, Fee, Assessment Or Charge On Property - 1999-2000 Page 2
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3• Amounts used to repay principal and interest for
which may be placed on the roll. You must declare
any other formal, written borrowing of moneys
them on this portion of the form. We do not
expect any education districts will use this
executed before December 5, 1996, for which
ad valorem property tax revenues have been
portion of the form.
pledged or explicitly committed, or that are
Identify by category
secured by a covenant to levy or collect ad va-
lorem property taxes.
This part of the form notifies the assessor under
Line 5. This line is not used by school districts,
which category items are to be placed on the tax
ESD’s, or community college districts. The City of
roll. In addition to declaring the dollar amount of
Portland is the only entity that may use this line.
any tax, fee, charge, or assessment, you must de-
clare the amount by category. These categories
Line 6. Enter the amount levied to pay for bond
are:
principal and interest not subject to the limitations
of Measure 50 (section 11, Article XI), or Measure
Education. Generally, these are taxes imposed by
5 (section 11b, Article XI) in box 6.
a unit of government whose main purpose is to
provide educational services.
Lines 1–5 are categorized as being subject to the
Measure 5 limitation. Line 6 is categorized as not
Excluded from limitation. These are taxes,
subject to Measure 5 limitation.
fees, charges, and special assessments not lim-
ited by Section 11b, Article XI of the Oregon
Part II: Rate limit certification
Constitution.
Most districts had a permanent rate limit estab-
If you have questions about the correct category
lished in 1997–98 for operating taxes. The rate
of your tax, consult your legal counsel and/or
limit replaces any operating authority your district
the statewide organization representing your
had in the past, including tax base, safety net, or
district.
serial levies.
Use a separate line for each category. For ex-
Part II of this form is designed to notify the as-
ample, a district may have a portion for operations
sessor of your limit.
and maintenance which would be under the
Line 7. Enter in box 7 the district’s permanent rate
Education category. This would be on one line.
limit per $1,000 of assessed value. This will be the
The district may have a portion to pay for ex-
rate calculated by the Department of Revenue
cluded bonded debt. This would be on a separate
during 1997–98, the rate modified through con-
line.
solidated/merger/division, or if the district is a new
List the specific charge(s) on the available
district the rate approved by the voters. If you do
line(s) under the heading, “Description of tax on
not know your permanent rate limit, contact your
property.”
county assessor, or the Department of Revenue,
Finance and Taxation Unit. The rate should be car-
Describe the tax, i.e., ad valorem, sewer assess-
ried four places to the right of the decimal point.
ment, or specific unit of measurement. Determine
Line 8. If you are a new district enter the date of
the total of each type of charge. Place the total
the election where the voters approved your rate limit.
dollar figure in the appropriate category.
Attach a complete listing of properties, by
Part III: Schedule of local option taxes
assessor’s account number, to which fees, charges,
Community colleges may use this schedule to pro-
and assessments are imposed. Show the amount
vide information on local option voter-approved
of the fees, charges, or assessments which are im-
levies of the district.
posed uniformly on the properties, i.e. each
property will pay the same dollar amount. If the
Part IV: Special assessments,
fees, charges, or assessments are not uniform, i.e.
fees and charges
the amounts are calculated differently for each
Part IV will only be used if your district is imposing
property, show the amount imposed on each
other taxes, fees, charges, and special assessments
property.
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