JULY 1947
STATION BULLETIN 447
Public Expenditures
in Oregon
By Spending Units and Major Functions
as Measured by Tax Levies Imposed
Upon General Property
W. H. DREESEN
Oregon State System of Higher Education
Agricultural Experiment Station
Oregon State College
Corvallis
FOREWORD
In Oregon, as in many states, the property tax
is the most important soul-ce of revenue for local
governmental units and a potential source of
revenue for the general fund obligations of the
state.
This bulletin, the second in a series of two,
reports a study of property tax trends during the
years 1935 through 1945. Its purpose is tO provide statistical evidence on trends in the expenditure of public funds in the state of Oregon. With
the earlier report, published in 1936, the study
covers the years from 1910 through 1945.
Director
2
TABLE OF CONTENTS
Page
Summary
4
Introduction
7
Grouping of Counties
7
Bases of Tax Levies
8
Segregation of Rural and Urban Levies
9
Public School Revenue Laws
10
State Support of Public Education in Oregon
11
Road and Highway Taxes
13
Sources of Information
14
Distribution of Rural Levies by Counties and Functions
15
Tax Levies on Equalized Rural Valuations by Counties
15
Trends in Tax Levies in Oregon Counties from 1935 to 1945
40
Distribution of Rural Levies and Taxes by Sections
43
Weighted Average Levies on Rural Valuations by Sections,
1935 to 1945
43
Percentage Distribution of Rural Levies
48
Change of Tax Year from Calendar Year to Fiscal Year Basis
53
Rural Taxes by Functions and Groups of Counties
53
Total Taxes on Rural Property by Major Divisions of the State
56
.
Distribution of Urban Levies by Counties
57
Distribution of Urban Levies by Sections or Groups of Counties
82
Weighted Average. Levies on Urban Valuations by Sections,
1935 to 1945
82
Percentage Distribution of Urban Levies
87
Urban Taxes by Functions and Groups of Counties
93
Total Taxes on Urban Property by Major Divisions, 1926
All-commodity Index Dollar
93
Trends in Urban Taxes, 1926 All-commodity Index Dollar
93
Conclusions
97
3
SUMMARY
The present study on property tax trends, covering a
period of 11 years, 1935 to 1945 inclusive, is a supplement to an
eatlier study under the same title covering a period of 25 years,
1910 to 1934 inclusive. The purpose of this study, in line with
that of the former study, is to provide statistical evidence on
trends in the expenditure of public funds in the State of Oregon during the past 11 years, 1935 through 1945, by the more
important spending units and by major functions as measured
by levies imposed upon the taxable property of the State.
The volume and the character of the data preclude any
satisfactory analysis or summarization.
Because of increasing income-tax-revenue offsets to
state property tax levies and the collection of back or delinquent taxes during the eleven years under consideration, both
the total rural tax levies and the total urban tax levies indicate
a slightly over-all downward tendency during this period in
spite of increasing public expenditures. From the close of the
year 1935 to August 1945 delinquent taxes were reduced from
the high peak of $46,510,00tY to $11,770,000 representing a collec-
tion of back taxes of $34,740,000.
Income-tax-revenue offsets
to the state property tax levies increased from $1,900,000 for
the 1935 tax year to $16,372,335 for the 1945-46 tax year. In
addition to these property tax offsets $5,000,000 of state income
tax revenue was distributed to the public school districts for
each of the tax years 1943-44 and 1944-45 and $8,000,000 was so
distributed for the tax year 1945-46.
With the exception of a levy of 2.83 mills on the 1935
assessment rolls, 1.16 mills on the 1936 rolls, and .34 mill on
the 1939 rolls no levies have been made on taxable general prop-
erty for state purposes during the eleven year period 1935
through 1945.
Total rural taxes levied on all taxable property in the
state rose from $15,008,517 to $17,170,380 and total urban taxes
levied rose from $24,553,939 to $26,021,360 during the eleven
year period under consideration.
In terms of the 1926 all-commodity (wholesale) index
dollar, rural taxes levied fluctuated appreciably between the
assessment years 1935 and 1945. A high point of $19,530,537
was reached in the 1939 assessment year and a low point of
$11,734,292 was reached in the 1943 assessment year. Urban
4
taxes levied varied from a high of $34,534,600 in the 1939
assessment year to a low of $22,249,756 in the 1943 assessment
year.
The eleven year average of the total levies calculated on
the equalized valuation of all rural taxable property was 44.15
mills for the Coast counties, 29.85 mills for the Willamette
Valley counties, 29.34 mills for the state, 28.65 mills for the
Southern Oregon counties and 25.30 mills for the Eastern Oregon counties.
The eleven year average of the total levies calculated on
the equalized valuations of all urban taxable property was 71.95
mills for the Coast counties, 56.65 mills for the Southern Oregon counties, 55.72 mills for the Eastern Oregon counties, 51.96
mills for the state, 50.51 mills for Multnomah County, and
48.95 mills for the Willamette Valley counties exclusive of
Multnomah County.
For the state as a whole, the levies imposed on urban
valuations for special city purposes have slightly exceeded the
levies imposed for public school purposes; the special city
levies averaging 21.18 mills or 41.06 per cent of all levies im-
posed on urban valuations and the school levies averaging
19.23 mills or 37.28 per cent of all levies imposed on urban
valuations during the eleven year period. During this same
period the levies imposed on rural valuation for public school
purposes have averaged 17.26 mills or 59.22 per cent of all levies
imposed for all purposes.
M ULT NOMAH
COUNTY
WAL IOWA
UI&ATILLA
WICL!R
EASTERN
COUNTIES
GRANT
DC S OH UT! S
SOUT HER
COUNTIES
DOUGLAS
ö
GON
CO NTIES
DASH CV
Figure 1. Oregon, showing regional divisions.
6
Public Expenditures
In Oregon
By Spending Units and Major Functions as Measured by
Tax Levies Imposed Upon General Property
By
W. H. DREESEN
INTRODUCTION
study is an analysis of public expenditures in the State of
THIS
Oregon by spending units and major functions as measured by
tax levies imposed upon all taxable general property.1
The present study, covering the 11 tax assessment years, 1935 to
1945 inclusive, is a supplement to an earlier study published under
the same title, and covering the 25 tax assessment years, 1910 to
1934 inclusive.2
In the treatment and arrangement of the subject matter the
outlines of the earlier study are closely followed.3
In the present, as in the earlier study, both rural and urban
levies for all counties are analyzed. The rural levies are segregated
into those for state, county, school, roads, debt and interest, and
miscellaneous purposes. The urban levies have the additional classification of special city levies. Irrigation and drainage levies have
been excluded in all cases as they are not outlays for public purposes.
Grouping of counties
Although the analysis of the tax data for the individual counties
constitutes the major part and purpose of this survey, for comparative purposes the state has been -divided along county lines into four
sections, each section being treated as a unit. The four sections are:
Coast Counties, Willamette Valley Counties, Southern Oregon Coun-
ties, and Eastern Oregon Counties. Hood River County has been
classified with Eastern Oregon counties, and Columbia County has
been classified with Willarnette Valley counties. In the analysis of
urban levies, Multnomah County has been treated independently of
the other Willarnette Valley counties.
51t might appear that an analysis of public expenditures should be based on actual mc.
penditure data rather than on tax data. From the standpoint of the man who pays taxes,
however, it is the levies that count.
2Public Expesiditures in Oregon, Bulletin 346, Oregon Agricultural Experiment Station,
June 1936.
5Where no useful purpose was served by rewording the text of the earlier study, sentences and paragraphs have been freely adapted from that study.
7
8
STATION BULLETIN 447
Owing to the diversity in climatic conditions, contour, soil, and
coverage in the different areas in Oregon, it seems almost impossible
to speak of any economic or physical condition as typical of any
large area in the state. The counties in each of the foregoing divisions, however, have enough in common to warrant the division
of the state into four sections.
Bases of tax levies
The State Tax Commission recognizes three bases of valuation
of taxable property in the state: assessed valuation, full cash value,
and equalized valuation.1 Data on tax levies throw little light on
relative tax burdens and tax trends in the different taxing precincts
unless the basis on which the levies are made is clear. If this basis
does not represent corresponding values from year to year, within a
given taxing precinct, the annual data are not comparable. Again,
if the basis in one taxing jurisdiction represents something different
from the basis as used in another jurisdiction, the data on levies are
not comparable.
The assessed valuation represents the value of taxable property
as assessed and equalized by the county authorities together with that
apportioned by the State Tax Commission. It constitutes the basis
on which the property holder's taxes are levied. This basis usually,
although not always, bears a fairly constant ratio to full cash value
within the same county over considerable periods of time. Therefore, data on annual levies on this basis are valuable for comparative
purposes within the given county. As between counties, however, the
data serve no such purpose because ratios of assessed values to full
cash values in the different counties vary considerably.
The second basis given above is the so-called full cash value basis
of all taxable property in the state as estimated by the State Tax
Commission. The establishing of this basis is the preliminary step
in the apportionment of the general state levies among the counties.
It is also the basis of the equalization and apportionment among the
counties of the property assessed by the State Tax Commission.
1The following table illustrates the meaning of the three different bases on which tax
Easel!
Bo.tel
Base Ill
County
Full cash
Assessed
levies may be calculated
Cointy
A
B
c
B
E
F
value
$10,000,000
12,000,000
8,000,000
9,000,000
10,000,000
15,000,000
$64,000,000
value
Equahzed value
$ 15000,000
$ 8,888,888.89
24,000,000
20,000,000
12,000,000
12,000,000
25,000,000
$108,000,000
cotjo
.67
.75
.83
.60
14,222,22222 .50
11,851,85186 .40
.7,111,111.11
7,111,111.11
14,814,814.81
$84,000,000.00
+5926
Figures under Base I represent the taxable values as assessed and equalized by county
authorities including the taxable property equalized and apportioned by the State Tax Corn.
mission. Figures under Base II represent the full cash value of all taxable property in the
PUBLIC EXPENDITURES IN OREGON
9
The third basis represents the so-called equalized values of all
taxable property in the state as equalized among the counties by the
State Tax Commission. This basis is obtained by multiplying the
total full cash value of all taxable property in each county by the
ratio of the total assessed value of all taxable property in the state to
total full cash value of all taxable property in the state.
The data obtained by calculating the levies upon these valuations
present a true picture of intercounty tax levies. The equalized
valuation also represents the actual basis upon which the general
millage levies such as the elementary school levy and the millages for
the institutions of higher learning are calculated. Although the ratios
of equalized values to full cash values have shown a tendency to
decrease over a period of years, equalized valuation serves as a fair
basis for the indication of tax trends. All the calculations in this
survey are made on the equalized valuation basis.1
In all cases the years indicated in this study are assessment roll
years unless otherwise specified.2
Segregation of rural and urban levies
A complete segregation of rural and urban tax levies and consequently rural and urban taxes by functions, state and local, is presented in this survey.
General levies for state and county purposes were readily calculated on the equalized valuations of rural and urban properties within
the counties. Numerous difficulties, however, were encountered in
the segregation of certain other levies into rural and urban. High
school tuition levies, although generally rural levies, in many instances
fall upon the valuations within incorporated places which do not
maintain independent high schools or are not included within union
high school districts.
Urban district school levies were computed on the equalized
valuations of only such portions of the school districts as were contained within the corporate limits of the city. The levies on the remaining portions of the districts were classified as rural.
respective counties as estimated by the State Tax Commission. Figures under Base III represent the equalized values for the respective counties. The equalized values for the respective counties are obtained as follows The sum total of the figures under Base II are divided
into the sum total of the figures under Base I. The percentage obtained, .5926. is next multiplied by the figures under Base II for the respective counties. The county ratios are obtained by dividing the figures under Base I by the figures under Base II for the corresponding counties.
A perusal of any biennial report of the State Tax Commission of the state of Oregon
will more fully explain these different bases of valuation. For example, see pages 46 to 49,
Eighteenth Biennial Report.
tin statistical terms the total equalized valuation represents a weighted average of the
assessed valuations.
tThe 1941 Legislature changed the annual date of assessing taxable general property
from March 1 to January 1; the tax collection year was shifted from the calendar year to
the fiscal year basis. Oregon Laws Chapter 440, 1941.
10
STATION BULLETIN 447
A similar course of procedure was necessary in the segregation
of rural and urban tax levies for port, diking, special road districts,
and other purposes.
Public school revenue laws
The laws governing the imposition of public school levies are
complex and have been subject to frequent changes.
The major portion of the vevenue for the maintenance and
operation of the public schools in the state has been obtained through
district, county-wide, and state-wide levies upon the taxable property
within the respective jurisdictions.
In districts of the second and third class, district meetings,
legally called, have the power to levy taxes upon the assessable prop-
erty in their districts for the support and benefit of their schools.
The calls for such district meetings must contain itemized budgets
showing contemplated expenditures. Any levy made in third class
districts may be reviewed and lowered by the district boundary board
of the county.1
In districts of the first class, other than those having more than
100,000 inhabitants, the question of levying a tax is submitted at an
election called by the board of directors.2
In school districts with 20,000 or more children of school age,
the annual school meeting has been abolished and the board of school
directors is authorized to fix the tax to be levied for the support of
thedistrict.3 Any legal elector, however, at a meeting called for that
purpose, shall be accorded a hearing on any item of such budget.'
In union high school districts the school board has the power to
prepare the budget and levy a tax upon all the assessable property of
the district.5
Upon the instruction of the county high school board consisting
of the county school superintendent, two county commissioners, the
county judge, and the county treasurer, the county court shall include
in the annual tax levy an amount sufficient to maintain the county
high school.e
A board of education, consisting of five members elected by the
voters of the non-high school district, shall levy a tax annually upon
all the taxable property in the non-high school district sufficient to
pay the total cost of the tuition and/or transportation for the current
fiscal school year of the pupils residing in such district attending any
standard high school as provided by law.7
1Oregon Compiled Laws Annotated, vol. 8, sec. 111-906.
'Oregon Compiled Laws Annotated, vol. 8, sec. 111-906.
'Oregon Compiled Laws Annotated, vol. 8, sec. 111-1401.
4Oregon compiled Laws Annotated, vol. 8, sec. 111-1407.
'Oregon Compiled Laws Annotated vol. 8, sec. 111-3158.
'Oregon Compiled Laws Annotate,L vol. 8, sec. 111-3109 and 111-3112.
'Oregon Compiled Laws Annotated, vol. 8, sec. 111-3123 and 111-3126.
Punuc EXPENDITURES IN OREGON
11
County-wide levies upon all the assessable property of the counties are made annually by the county courts for the purpose of creating in each county a county school fund. Such levies must be adequate to produce at least $10 per capita for each school census child.'
A state-wide levy of two mills on the dollar upon all the taxable
property within the State of Oregon for the support and maintenance of the public elementary schools of the state was provided for
under a law of 1920. The fund was known as the elementary school
fund and the whole amount raised by the 2 mill levy within any
county was required to be credited to the state elementary school
fund of such county without any deduction.2
In this stirvey the aggregate of all the various levies on general
property for public school purposes is included under the classification
"School Levies." Levies for the institutions of higher education,
however, are included in the state levies.
State support of public education in Oregon
Beginning with the year 1942, there has been increasing direct
state support of public education in Oregon as the following enactments will indicate.3
An act proposed by initiative petition and approved by the people
at the regular general election, November 3, 1942, provided that all
receipts above $7,750,000 in any year, from taxes collected under the
State Income Tax Laws, should be distributed to the counties in the
state in proportion to the number of days of actual school attendance
in the public elementary and public high schools in the counties. The
counties, in turn, were to distribute these funds to the school districts
on the same basis of pupil attendance.4
This act was amended by the 1943 State Legislature. The
amended act provided that an amount, not in excess of $5,000,000,
derived from revenue collected under the State Income Tax Laws,
should be transferred from the general fund in the state treasury to a
"State School Support Fund" and distributed to the counties on the
basis of daily pupil attendance.
The transfer of the $5,000,000 to the "State School Support
Fund," however, was contingent upon a balance remaining after the
state levy on property, both inside and outside of th 6 per cent constitutional limitation, as well as the two-mill elementary levy, had been
'Oregon Compiled Laws Annotated, vol. 8. sec. 111-821.
2Oregon Compiled Laws Annotated, vol. 8, sec. 111-1601. The act creating the "Basic
School Support Fund" approved at the regular election in 194& repealed the two-mill ele-
mentary school levy.
3The proceeds from the 'Irreducible School Fund" constituted a negligible amount,
ranging from 2 per cent of the total amount annually expended for public education, grade
and secondary.
Laws of Oregon, 1943, Chapter 1.
12
STATION BULLETIN 447
met through the application of the revenue collected under the State
Income Tax Laws.1
The act was again amended by the 1945 State Legislature. The
amended act provided that for each of the fiscal years 1945-46 and
1946-47, $8,000,000 was to be transferred from the general fund in
the state treasury to the "State School Support Fund" provided an
adequate balance remained after the State Income Tax revenues had
been applied as provided under the preceding act.2
In 1946, a bill to create a state school support fund to be known
as the "Basic School Support Fund" was approved by the people at
their regular general election held November 5. This law authorizes
the levy of an annual state school tax outside of the 6 per cent constitutional limitation, sufficient to produce $50 per capita for each child
within the state between the ages of 4 and 20 years, according to the
latest school census. This levy is in lieu of both the two mill tax now
levied for the state elementary school fund and the "State School
Support Fund." Revenues collected under the State Income Tax
Laws are to be applied to offset this tax in the same manner provided
by law in respect to state property taxes generally.8
The "Basic School Support Fund" is to be apportioned and distributed annually as the State Legislature shall provide.'
'Laws of Oregon, 1943, Chapter 439.
'Laws of OreOon, 1945, Chapter 337.
Proposed by initiative petition and approved by the people at the regular general election
November 5, 1946.
4The method of apportioning the "Basic School Support Fund" as provided by the 1947
Legislature is somewhat involved.
The objective of the law is to raise the standard of the basic educational program by
raising the outlay for public school education to a minimum of 75 for eaoh day's member.
ship of resident pupils, 'days membership" meaning the number of days that the resident
pupil is enrolled in the school.
Districts, in order to participate in the apportionment of the 'Basic School Support
Fund" must maintain standard schools.
A maximum of $100,000 is allowed annually for the administration of the act.
The State Treasurer is directed to place, at the beginning of each fiscal year, the sum
of $550,000 as a special fund to be used by the Superintendent of Public Instruction in
assisting financially distressed school districts.
Apportionments to the public school districts in the state operating standard schools are
made under four sections of the Act, Sections 10, 11, 13, and 15.
Apportionments under Section 10:
$500 per teacher employed.
20 for each day's membership of resident pupils.
5
for each day's membership by which the
total
days' membership of all
pupils fails to average 2,800 days' membership per teacher employed.
Apportionment under Section 11:
"From and after July 1, 1949 there shall be apportioned to each of the several
school districts that provide transportation, or board and room in lieu of transportation,
for pupils, when approved by the Superintendent of Public Instruction, a sum equal to
1
per mile, by nearest traveled road, of transportation for each child so transported."
Apportionnseist under Section 13:
To share in the apportionment under Section 13, each school district must levy
against the taxat.e valuation of the property within the district a tax equal to 7 mills
on the full cash value of such taxable property.
The apportionment to districts, eligible under Section 13, shall be equal to the difference between the cost of operating the district or 75 for each day's membership of
resident pupils, whichever is the lesser, and the sum of the receipts under Section 10
plus the receipts from the general property tax levy required to be made under Section 13.
Apportionment under Section 15:
Any funds remaining after the distributions under the preceding section have been
made shall be apportioned among the districts eligible under Section 13 in the proportion that the number of resident days' membership in each district is to the total days'
membership in all such districts.
Laws of Oregon 1947, Chapter 357.
PUBLIC EXPENDITURES IN OREGON
13
Road and highway taxes
Most of the public highways in the state classify under one of
the following three systems or groups of roads: State Highway
System; Market Road System; County Roads.
The State Highway System, consisting of the most important
roads in the state, is under the supervision and control of the State
Highway Commission. The roads of the State Highway System are
financed from funds obtained from the sale of bonds, the licensing of
motor vehicles, revenue obtained from the gasoline sales tax, motor
vehicle transportation fees, chauffeur licenses, and federal funds
granted to the state to aid it in the building of roads. The highway commission is not authorized to make a levy upon taxable property for road building purposes.2
The Market Road System consists of the most important roads
in the several counties of the state outside of the State Highway
System roads. The selection and designation of these roads as well
as their construction and maintenance are completely under the control and supervision of the county courts or commissioners' courts of
the various counties.3
It is obligatory upon the county court of each county to include
in the annual tax budget such sums as may be deemed necessary for
the purpose of constructing and maintaining the market roads in the
county for the next fiscal year.4
The County Roads consist for the most part of those roads that
have not been designated as State Highways or Marker Roads.
County roads are under the complete jurisdiction of the county
courts or commissioners' courts. These courts control and supervise
the location, construction, and maintenance of these roads.5 It is
also their duty to levy annually a tax of not less than 1 mill nor more
than 10 mills on the dollar of all taxable property in their counties
for the purpose of constructing and maintaining county roads.6
During recent years, appreciable sums have been appropriated
out of the state highway fund for distribution to counties and cities
to be spent by them in the building and maintenance of roads and
streets.
'State Highway Commission: The first State Highway Commission, consisting of the
Governor of the State, the Secretary of the State, and the State Treasurer, was provided
for by a legislative enactment in 1913. This commission was instructed to appoint a State
Highway Engineer. Pursuant to an Act of Congress, "An Act to provide that the United
States shall aid the States in the construction of rural post roads, and for other purposes"
(39 U. S. Statutes at Large, page 355), the old ex-officlo commission was supplanted by a
State Highway Commission consisting of three members appointed by the Governor, one from
each of the congressional districts of the State.
'Oregon Compiled Laws Annotated, vol. 7, sec. 100-108.
'Oregon Compiled Laws Annotated, vol. 7, sec. 100-906.
4Oregon Compiled Laws Annotated, vol. 7, sec. 100-917.
'Oregon Compiled Laws Annotated, vol. 7, sec. 100-1202.
6Oregon Compiled Laws Annotated, vol. 7, sec. 100-1325. For a more detailed history
of highway tax legislation see pages 9 and 10, Oregon Experiment Station Bulletin 346.
14
STATION BULLETIN 447
The 1937 State Legislature provided that, beginning with the
year 1937 and annually thereafter, there should be appropriated for
distribution to the counties, 15.7 per cent of all funds credited to the
state highway fund from sources within the state other than the sale
of bonds, or $2,000,000, whichever sum is the larger. The allocation
of funds is made on the basis of the number of registered motor
vehicles in the counties.1
The 1943 State Legislature provided that beginning with the
year 1943 and annually thereafter, there should be appropriated, for
distribution to incorporated cities, 5 per cent of all funds credited to
the state highway fund from sources within the state other than the
sale of bonds. The allocations are made on the basis of population,
with the exception that as a basis for distribution of funds the populations of cities with 100,000 or more inhabitants shall be counted
at only two-thirds of the actual number. The law further provides
that the appropriation of funds for distribution to cities can only be
made out of any excess over $11,000,000 credited to the state highway
fund from sources within the state.2
Sources of information
The principal sources of information that have been used in
the preparation of this study are the annual summaries of assessment
and taxation issued by the county assessors, Oregon Compiled Laws
Annotated, and the legislative session laws. On frequent occasions
information o tax problems has been obtained from county officials
and from members of the state tax department.
The. author expresses his most sincere appreciation of the gerlerous response received from state and county officials and others in
providing the desired information. He especially acknowledges the
help and advice always so generously given by the late Mr. Charles
V. Galloway, senior State Tax Commissioner. Suggestions offered
by Mr. C. C. Chapman, editor of the "Oregon Voter," who reviewed
the manuscript, have proved most constructive. Special credit is also
due the Misses Maxine Miller and Linda Newhall for their careful
and painstaking work in making the numerous computations required
for this study.
1Oregon Compiled Laws Annotated, vol. 7, sec. 100.129.
2Oregon Laws 1943, Chapter 371.
The 1947 State Legislature increased the per cent distribution of state highway funds
to the counties from 15.7 per cent to 19 per cent effective July 1, 1947. Oregon Laws 1947,
Chapter 411.
The 1947 State Legislature likewise increased the per cent distribution of the state
highway funds to incorporated cities from 5 per cent to 10 per cent. Oregon Laws 1947,
Chapter 425.
PUBLIC EXPENDITURES IN OREGON
15
DISTRIBUTION OF RURAL TAX LEVIES
BY COUNTIES AND FUNCTIONS
The tax levies presented in Tables 1-72 as rural levies are the
weighed levies on all rural taxable property including personal property and tillable, nontillable, and timber lands as well as all public
utility property outside the corporate limits of cities.'
Explanations for the variations in trends of levies of the different counties are beyond the scope of this study.
Tax levies on equalized rural valuations by counties
Tables 1 to 72 inclusive contain two series of statistical compilaIn one series of tables are found the weighted average levies
in mills on equalized rural valuations for state, county, school, road,
debt service, and miscellaneous purposes in mills by counties for the
assessment years 1935 to 1945, inclusive. In the other series of tables
are found the tax levies on equalized rural valuations for the designated purposes in percentages of total weighted levies by counties for
the 11-year period under investigation.
The tables are arranged by counties in alphabetical order. The
table containing the levies in mills immediately precedes the table of
the same county indicating the same levies in percentages of the total
tions.
levies.
The tables containing the levies in mills show the trends in
actual levies for the specified purposes for each of the 36 counties in
the state and also make possible intercounty comparisons of these
trends.
The second series of tables indicate the relative importance of
levies and the trends or changes in the relative importance of these
levies for the various functions for each of the counties. Intercounty comparisons may also be made, as the levies for all counties
are calculated on the uniform equalized valuation basis.2
Weihted levies. Weighted levies used in this study are average levies. To illustrate:
The weighted rural tax levy for schools in any county is obtained by dividing the total
equalized values of all rural taxable proprties in that county into the aggregate taxes levied
for schools in the rural area of that county.
5Perfect uniformity in the segregation of levies by spending units and functions has
been difficult of attainment,in many instances.
Unusual and infrequent levies have been placed under "Miscellaneous" levies. Levies
for port expenses for Multnomah, Clatsop Tillamook, Lincoln, Coos, and Curry counties have
also been classified under 'Miscellaneous' levies for all years.
Table 1. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
Poa STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR FEE ASSESSMENT YEARS 1935 TO 1945, INCLUSIvE.
Baker County
Year
-
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
27.64
26.19
25.02
29.70
30.07
29.21
18.07
23.75
21.11
22.86
22.43
2.83
1.16
5.66
4.81
4.15
5.88
.34
506
5.18
2.32
4.86
5.42
5.73
7.10
School
Roads
12.63
13.34
13.73
2.49
3.03
4.18
3.37
4.43
4.39
2.50
3.29
4.15
4.21
3.06
1568
17.00
16.08
11.79
12.93
8.77
11.72
11.88
MiscelDebt
service laneous
.15
.13
.16
.32
.31
.39
.29
.14
.34
.41
.39
3.88
3.72
2.80
4.45
2.93
3.17
1.16
2.53
2.43
.79
Table 2. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOB THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Baker County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Table 3.
Total
State
County
School
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
1024
20.48
18.37
16.59
19.80
45.89
50.93
54.87
52.79
17.73
12.84
20.46
25.68
25.07
31.65
55.05
65.31
54.44
41.54
51.27
52.96
4.43
1.13
1683
5654
Roads
901
11.57
16.71
11.35
14.73
15.03
13.82
13.85
19.66
18.42
13.64
MiscelDebt
service laneous
14.04
14.20
11.19
14.98
9.74
10.85
6.45
10.65
11.51
3.46
.54
.50
.64
1.08
1.03
1.34
1.61
.59
1.61
1.79
1.74
WEIGHTED AVEI1AGE Tsx LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Benton County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
--
Total
State
County
School
Roads
27.56 --
2.83
1.16
5.65
6.02
6.87
5.45
4.21
2.67
.58
4.82
15.56
15.70
16.38
17.57
17.79
18.21
12.22
14.23
2.53
3.70
3.04
4.36
4.51
3.50
5.22
4.31
15.63
28.16
27.49
27.96
27.41
24.94
16.08
23.54
23.14
25.74
27.81
.34
518
16
1317
1520
Debt
service
.99
1.19
.72
245
3.90
2.98
2.25
3.68
.99
2.16
2.61
Miscellaneous
.39
.48
.58
.56
.56
.83
.59
.82
.91
1.58
Table 4.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, ScHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PuRPosEs IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Benton County
Year
1935
1936
1937
5938
1939
1940
1941
1942
1943
1944
1945
Debt
Total
State
County
School
Roads
serVice
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
10.27
4.12
20.50
21.38
24.99
19.49
15.36
10.71
56.46
55.75
59.58
62.84
64.90
73.01
76.00
60.45
56.91
59.05
56.20
9.18
3.59
4.23
2.62
1.24
3.61
20.48
22.39
20.28
15.50
13.14
11.06
15.59
16.46
14.03
15.24
16.57
12.89
8.74
13.23
4.28
8.39
9.39
Miscel.
lalleouS
1.38
1.75
2.08
2.04
2.25
5.16
R51
3.54
3.54
5.68
Table 5. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SchooL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Clackamas County
Year
1935
1936
1937
1938
1939
1940
Total
State
County
School
Roads
36.47
37.79
38.69
2.83
1.16
9.75
8.11
8.93
9.61
8.83
4.25
2.49
6.23
6.54
7.04
7.60
18.71
20.70
22.00
22.61
23.11
22.94
18.86
20.69
15.23
18.95
22.16
3.37
4.45
4.42
4.14
3.15.
3.18
.41
3.25
1.78
2.14
1.94
39.58.
38.77
33.90
22.17
30.82
24.78
31.92
35.69
1941
1942
1943
1944
1945
.34
Debt
service
1.54
3.10
3.06
2.93
3.03
3.00
.40
2.55
2.52
Miscel.
laneouS
.27
.27
.28
.29
.31
.53
.61
.65
.83
1.24
1.45
Table 6.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DERT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 ro 1945, INCLUSIVE.
Clackanias County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
TotSI
State
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
7.76
3.07
.88
17
County
School
26.74 -. 51.30
21.46
23.08
24.28
22.78
12.54
11.23
20.21
26.39
22.06
21.31
54.78
56.86
57.13
59.61
67.67
84.17
67.13
61.46
59.37
62.13
Roads
9.24 -
11.78
11.43
10.46
8.12
9.38
1.84
10.55
7.18
6.70
5.44
Debt
service
4.22
8.20
7.91
7.40
7.81
8.85
1.61
7.99
7.06
Miscel.
laneous
.74
.71
.72
.73
.80
1.56
2.75
2.11
3.35
3.88
4.07
Table 7. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR TIlE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Clatsop County
Year
Total
53.86
52.75
51.11
53.59
52.40
52.04
33.75
50.80
45.18
46.85
48.42
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Slate
County
School
Roads
2.83
1.16
11.12
9.73
9.30
18.61
18.74
15.29
9.88
10.51
10.59
10.99
11.40
11.16
5.67
10.78
9.98
10.13
10.13
..
.34
9.28
7.34
7.23
20.33
20.32
20.49
16.47
21.96
4.76
7.24
7.58
7.73
7.86
16.18
18.09
20.20
Debt
Service
Miscel.
laneouS
11.42
12.81
12.93
12.99.
13.00
13.16
6.85
10.82
11.44
10.90
10.23
Table 8.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Clatsop County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
l00.0
5.26
2.20
20.65
18.45
18.20
17.32
14.01
13.89
14.10
14.25
16.78
16.50
16.23
34.55
35.53
35.78
37.93
38.78
39.37
48.80
43.23
35.81
38.61
41.72
18.34
19.54
20.72
20.51
21.75
21.45
16.80
21.22
22.09
21.62
20.92
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
.65
Debt
service
Miscel.
laneous
21.20
24.28
25.30
24.24
24.81
25.29
20.30
21.30
25.32
23.27
21.13
Table 9. WEIGhTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, ScStOoL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Columbia County
--
-
Year
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
43.15
44.51
43.50
45.72
47.81
49.31
24.59
42.62
36.32
39.81
41.87
2.83
1.16
.14
18
County
9.67
8.38
8.66
8.26
5.86
4.53
1.89
4.67
5.39
5.35
3.41
School
-
27.53
29.57
28.70
30.47
33.15
34.04
26.30
0.70
24.17
27.02
26.01
L
Roads
2.55 -
4.81
5.36
6.20
7.59
8.69
5.07
5.98
5.77
6.39
11.27
Debt
service
Miscellaneous
.57
.59
.78
.79
.87
2.05
1.33
1.27
.99
1.05
1.18
Table 10.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Columbia County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Debt
MiScel.
Total
State
County
School
Roads
service laneous
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
6.56
2.61
22.41
18.83
19.91
18.07
12.26
63.80
66.43
65.98
66.64
60.34
60.03
76.03
72.03
66.55
67.87
62.12
5.91
10.81
12.32
13.56
15.87
17.62
14.66
14.03
15.80
16.05
26.92
1.32
1.32
1.79
1.73
1.82
4.16
2.85
2.98
2.73
2.64
2.82
.71
9.1.9
5.46
10.96
14.84
13.44
8.14
Table 11.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, CO.UNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Coos County
Year
1935
1936
1937
1938
1939
1940
Total
State
County
School
Roads
45.35
47.99
50.85
2.83
1.16
.34
20.15
23.43
24.75
23.01
26.59
27.74
22.16
22.28
16.32
19.39
19.18
5.51.
50.85
48.26
37.99
37.97
32.01
31.40
31.97
8.07
0.15
9.60
12.27
8.54
7.42
2.39
3.42
2.45
4.76
3.07
52.5 7
1941
1942
1943
1944
1945
5.96
5.63
5.81
5.93
4.68
3.29
3.70
3.66
2.87
2.22
Debt
service
4.26
3.65
6.30
6.80
4.58
4.26
7.27
6.23
7.30
2.18
.87
Miscellaneous
4.53
4.64
4.57
4.68
4.87
4.16
2.88
2.34
2.28
2.20
6.63
Table 12. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE. AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Coos County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
- --
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
6.24
2.42
17.80
19.07
18.88
23.34
16.79
15.37
6.29
9.01
7.65
15.16
9.60
44.43
48.82
48.67
43.77
52.29
57.48
58.32
58.68
50.98
61.75
59.99
12.15
12.42
11.07
11.05
11.66
9.70
8.66
.67
19
9.74
11.43
9.14
6.94
Debt
service
Miscellaneous
9.39
7.60
12.39
12.04
9.58
8.83
19.14
16.41
22.81
6.94
2.72
9.99
9.67
8.99
8.90
0.01
8.62
7.58
6.16
7.12
7.01
20.74
Table 13.
WEIGHTED AVESAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, ScHOoL, ROAD, DEar SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Crook County
Year
-
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
32.93
34.11
31.75
31.72
21.45
32.93
20.60
32.01
23.48
27.66
35.68
2.83
1.16
6.15
6.69
14.30
16.21
16.00
17.66
17.37
18.31
12.42
20.06
13.17
17.22
25.65
1.85
2.31
2.17
2.20
-2.62
2.62
1.19
4.53
4.55
2.46
1.78
.34
670
7.21
6.19
3.82
3.06
4.39
.37
4.42
5.34
Debt
Service
Miscel.
laneous
6.97
6.90
6.13
4.02
3.84
6.62
2.87
2.52
.83
.80
.75
.63
439
1.71
1.66
1.09
1.56
1.06
.53
1.00
1.85
1.25
Table 14. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DERT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Crook County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
8.59
3.40
18.68
19.61
21.10
22.73
19.68
11.60
14.85
13.71
1.58
43.42
47.64
50.39
55.67
55.23
55.60
60.29
62.63
56.09
14.97
71.89
5.62
6.77
6.84
6.94
8.33
7.96
5.78
14.14
19.38
8.89
4.99
1.08
1598
6226
Debt
Service
Miscel.
laneous
21.17
20.23
19.31
12.67
12.21
20.10
13.93
2.52
2.35
2.36
1.99
2.47
4.74
5.15
1.65
4.26
6.69
2.50
7.87
18.70
6.18
4.65
Table 15.
WEIGHTED AVESAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, ScHooL, Roso, DERT SEOVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIYE.
Curry County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
46.91
47.26
47.27
50.45
51.26
50.49
38.34
41.22
30.71
18.20
30.68
283
1.16
34
School
Roads
8.12 -- 21.77
3.10
3.30
3.61
2.97
3.37
.84
County
8.25
8.94
1055
1019
13.68
6.22
8.20
6.01
5.94
20
24.74
27.65
2975
30.42
21.21
25.72
24.83
20.49
14.73
14.92
.74
5.97
1.35
7.57
Debt
service
7.46
6.39
3.61
3.62
3.40
2.02
3.20
.38
MiScel.
lneous
3.43
3.42
2.46
2.56
3.54
2.64
2.46
184
286
3.57
2.25
Table 16. TAX LEVIES ON EQUALIZED RURAL VALUATIONS ron STATE, COUNTY, ScI500L,
ROAD, DEar SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OS TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Curry County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
6.03
2.45
17.31
17.46
18.91
20.91
19.88
27.10
16.22
19.89
19.57
46.41
52.35
58.49
58.97
59.35
62.01
67.08
60.24
66.72
80.49
48.63
'.04
.66
19.36
6.98
7.64
5.89
6.57
1.66
1.93
14.48
4.40
Debt
MiScel.
service laneoul
15.90
13.52
7.64
7.17
6.63
4.00
8.35
.92
24.67
7.31
7.24
7.32
7.06
6.91
5.23
6.42
4.46
9.31
19.51
7.33
Table 17.
WEIGHTED AVERAGE Tsx LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Deschutes County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Tolal
State
County
School
Roads
88.00
36.10
37.80
43.24
39.18
38.57
26.45
27.76
22.29
40.61
36.25
2.83
1.16
8.23
8.06
9.18
14.62
9.69
9.13
4.29
6.84
4.04
1.13
7.80
24.66
24.03
26.63
26.97
27.53
27.08
21.13
20.16
16.83
32.67
28.01
1.48
2.03
1.21
.82
.80
.81
.38
.34
Debt
Service
Miscel.
laneous
.80
.82
.78
.83
.82
1.55
.65
.76
.70
.73
.44
.72
6.08
Table 18.
TAx LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Deschutes County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
7.45
3.21
21.66
22.33
24.29
33.81
24.73
23.67
16.22
24.64
18.12
64.89
66.57
70.45
62.37
70.27
70.21
79.89
72.62
75.50
80.45
77.27
3.89
5.62
3.20
1.90
2.04
2.10
1.44
.87
2.78
21.52
21
3.23
14.97
Debt
service
Miscellaneous
2.11
2.27
2.06
1.92
2.09
4.02
2.46
2.74
3.1.4
1.80
1.21
Table 19.
WEIGHTED AVERAGE Tsx LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 to 1945, INCLUSIVE.
DouglaS County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1945
1944
1945
Total
State
30.95
29.65
29.00
29.75
28.26
25.59
20.08
2.83
1.16
.34
County
7.54
8.07
6.96
7.22
4.25
1.05
20.2 4
15.50
20.74
27.73
1.75
3.25
School
Roads
14.53
14.66
16.35
16.86
15.71
3.64
3.22
3.42
3.43
3.48
5.30
1689
1340
12.62
7.38
12.91
19.76
Debt
ser'i'ice
.15
506
6.17
7.40
5.23
3.63
Miscel.
laneous
2.26
2.54
2.27
2.24
2.48
2.35
1.62
1.45
.72
.85
1.09
Table 20.
TAX LEVIES ON EQUALIZES RURAL VALUATIONS FOS STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1933 TO 1945, INCLUSIVE
Douglas County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
914
24.36
27.22
24.00
24.27
16.18
46.95
11.76
10.86
11.79
11.53
13.25
20.71
25.20
30.48
3.91
1.30
4.10
8.44
11.72
4944
56.38
56.67
59.83
66.00
66.73
62.35
47.62
62.25
71.26
Debt
service
.49
Miscellaneous
7.30
8.57
783
7.53
9.44
9.19
8.07
7.16
4.66
4.10
3.93
4774
25.22
13.09
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Table 21.
Gilliam County
Year
19 35
19 36
19 37
19 38
19 39
19 40
19 41
1942
1943
19 44
19 45
Total
State
County
School
Roads
24.60
22.79
20.99
21.81
23.22
21.48
2.63
1.16
5.37
4.88
4.74
4.61
4.95
4.63
2.38
8.77
8.63
3.10
3.37
3.59
3.84
3.94
4.50
2.51
4.71
3.37
2.59
3.73
.34
10.75
13.72
10.47
12.95
14.65
.89
.89
1.81
3.71
22
809
8.81
971
9.63
5.65
7.91
6.01
7.85
6.51
Debt
service
439
4.54
4.36
4.35
397
2.31
Miscellaneous
.14
.21
.21
.20
.41
.41
.21
.21
.20
.70
70
Table 22.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Gilliani County
Year
1935
1936
1937
1938
1939
1940
-
1941
1942
1943
1944
1945
Total
State
County
School
Roads
1000
11.50
5.09
21.83
21.41
22.58
21.14
21.32
21.56
22.14
6.49
8.50
13.98
25.32
35.65
37.87
38.54
40.29
41.82
44.83
52.56
57.65
12.60
14.79
17.11
17.61
16.54
20.95
23.35
34.33
60.62
44.44
20.00
25.47
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
1.46
5740
Debt
Service
Miscellaneous
17.85
19.92
20.77
19.94
17.10
10.75
.57
.92
1.00
.92
1.76
1.91
1.95
1.53
1.91
2219
541
4.78
Table 23.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAG, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Grant County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1915
Total
State
County
School
Roads
Service
Debt
Miscel.
laneous
31.Os
2.83
1.16
7.49
13.27
18.16
14.67
16.84
16.13
14.30
10.95
13.30
10.23
12.93
1.96
1.50
4.72
.81
.83
.77
.68
32.48
24.12
28.69
28.73
26.52
20.08
- 22.51
20.74
24.16
25.61
.34
5.9 6
3.77
4.79
7.17
5.63
4.86
6.20
7.10
4.63
5.93
1.94
1354
486
4.91
4.44
3.81
5.08
2.89
2.17
1.98
4.51
3.17
128
1.51
1.28
.84
1.43
2.09
2.97
Table 24. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Grant County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
To al
10
10
10
10
10
10
10
10
10
10
10
.0
.0
.0
.0
.0
.0
.0
.0
State
County
91024.10
3.57
1.18
.0
.0
.0
23
18.38
15.63
16.69
24.98
21.23
24.20
27.54
34.23
19.16
23.16
School
42.70
55.91
60.82
58.70
56.14
52.92
54.53
59.08
49.32
53.52
52.87
L
Roads
Debt
service
Miscel.
laneous
6.31
4.62
.14.96
15.19
2.60
2.56
3.19
2.37
4.46
5.69
6.87
3.73
6.89
8.65
12.38
6.76
20.36
15.48
13.26
19.16
14.39
9.64
9.55
18.67
11.60
Table 25.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, ScHooL, ROAD, DEBT SESVICE, AND MISCELLANEOUS PURPOSES
FOR TIlE ASSESSMENT YEsES 1935 TO 1945, INCLUSIVE.
Harney County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
S oads
37.17
34.82
35.31
39.35
38.49
39.23
28.38
32.70
30.60
32.29
29.67
2.83
1.16
.12.49
10.05
11.27
13.70
12.15
13.88
8.83
9.61
13.87
13.26
11.81
16.16
17.08
.78
.79
.81
.34
17.72
19.25
19.67
18.77
15.67
17.35
13.90
15.77
13.68
.55
.79
.69
.13
.46
.68
.05
.98
Debt
serviCe
Miscel-
laneous
.18
.18
.17
.15
.23
.23
.17
.07
.15
.21
.20
.73
1.56
1.24
.70
1.31
1.66
1.58
1.21
Table -26.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSME9ST YEARS 1935 TO 1945, INCLUSIVE.
Harney County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Table 27.
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
7.61
3.33
33.60
28.86
32.20
34.82
31.57
35.38
31.11
29.39
45.33
41.07
39.80
43.48
49.05
50.19
48.92
51.10
47.85
55.21
53.06
45.42
48.84
46.11
12.86
13.76
13.62
14.10
12.45
11.95
7.51
13.64
8.76
9.45
13.41
.88
MiscelDebt
service laneous
.49
1.96
4.48
3.51
1.78
.52
.48
.38
.60
.59
.60
.21
.49
.65
.67
3.40
4.23
5.57
3.70
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED Ru-sL VALUATIONS
FOR STATE, COUNTY, SCUOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOE THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
-
Hood River County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
87.59
39.59
38.09
39.85
39.02
38.96
23.98
34.17
22.32
27.58
35.42
2.83
1.16
6.77
2.04
6.99
7.06
8.77
6.81
3.91
9.41
5.75
.72
6.48
20.06
22.22
21.75
22.76
22.15
23.82
17.03
22.43
15.97
21.35
23.09
3.40
4.70
4.62
4.98
3.10
3.16
2.08
.96
.34
24
1.63
Debt
Service
Miscel.
laneous
3.67
3.87
4.01
4.11
3.80
4.32
.86
.60
.72
.94
.86
.85
.96
1.37
.60
5.51
4.22
Table 29.
Tax LEVIES ON EQUALIZED RURAL \1ALIJATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE
Hood River County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
7.53
2.83
18.01
17.78
18.35
17.72
22.48
17.48
16.31
27.54
25.76
2.61
18.29
53.37
56.13
57.10
57.11
56.77
61.14
71.02
11.87
12.13
12.50
7.94
.87
6564
71.55
77.41
65.19
Debt
service
9.04
9.76
9.77
10.53
10.31
8.11
8.67
2.81
1.1.0 9
9.74
4.60
Miscel.
Ian cous
2.29
1.52
1.89
2.36
2.20
2.18
4.00
4.01
2.69
19.98
11.91
Table 29.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Jackson County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
33.37
31.90
31.81
32.12
32.68
30.62
22.01
28.78
26.37
29.24
28.12
2.83
1.16
6.00
6.09
6.14
6.01
5.50
3.94
1.51
1.72
3.38
1.85
20.58
20.07
20.63
20.98
21.20
21.15
17.25
13.88
16.59
20.03
20.93
2.2
2.84
.34
3.41
3.47
3.98
4.53
2.24
4.40
5.51
6.25
6.09
Debt
Service
.92
.93
.70
.49
.50
.25
.12
.12
MiscellaneouS
.76
.51
.93
1.17
1.16
.55
.89
.66
.89
1.11
1.10
Table 30.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Jackson County
Year
[935
[936
L937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
8.48
3.64
17.98
19.09
19.30
18.71
16.83
12.87
6.86
12.93
12.82
61.67
62.92
64.86
65.32
64.87
69.72
78.37,
69.08
62.91
68.50
74.43
8.90
10.72
10.80
12.18
14.79
10.18
15.29
20.89
21.37
21.66
1.04
100.0
100.0
100.0
100.0
6.33
25
6.83
Debt
service
2.76
2.91
2.92
1.53
1.53
.82
.55
.42
Miscellaneous
2.28
2.54
2.20
3.64
3.55
1.80
4.04
2.29
3.38
3.80
3.91
Table 31.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, ScHooL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLusIvE.
Jefferson County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
-
Total
State
County
School
Roads
22.17
18.09
14.93
16.16
17.09
19.06
2.83
1.16
5.24
4.40
4.68
5.63
6.37
7.16
4.85
8.76
6.52
6.90
5.01
10.74
9.45
7.53
7.48
7.28
9.10
3.32
3.76
1.36
3.54
12.80
1.37
1.12
1.09
1.59
1.55
1.96
.99
2.25
2.14
2.53
6.01
.34
9.65
15.00
10.43
13.56
24.27
Debt
service
Miscel.
laneous
.25
.26
1.74
1.61
.20
.41
.55
.84
.49
.23
.41
.59
.45
1.43
1.05
1.00
Table 32.
TAX LEVIES ON EQUALIZES RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASsESSMENT YEARS 1935 TO 1945, INcLuSIVE.
Jefferson County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
12.76
6.44
28.64
24.45
81.35
34.84
37.27
37.57
50.26
58.40
62.51
50.88
20.64
48.44
52.50
50.43
46.29
42.60
47.74
34.40
25.07
13.04
26.11
52.74
6.18
6.22
7.30
9.84
9.07
10.28
10.26
15.00
1.99
100.0
100.0
Debt
service
7.85
8.94
9.58
6.50
5.85
20.52
18.66
24.76
Miscel.
laneous
1.13
1.45
1.34
2.53
3.22
4.41
5.08
1.53
3.93
4.35
1.85
Table 33. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INClUSIvE.
Josephine County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
43.69
47.82
48.80
48.11
46.93
45.74
31.51
28.37
29.29
27.28
43.83
2.83
1.16
11.38
13.15
15.95
15.71
13.39
12.40
20.40
23.34
26.11
29.88
29.23
31.03
25.72
26.49
21.39
18.98
34.36
7.95
8.69
5.10
1.16
2.50
1.68
5.17
1.50
1.30
4.16
5.01
.34
5.70
3.12
3.42
...
26
Debt
service
MiScel-
laneous
1.13
1.48
1.64
1.36
1.37
.63
.62
.38
.89
1.02
1.04
Table 34.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Josephine County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
6.48
2.43
26.05
27.50
32.79
82.65
28.59
27.11
46.69
48.81
58.50
62.11
62.42
67.84
81.62
98.87
78.05
69.57
78.39
18.19
18.17
10.45
2.41
.73
19.47
11.44
7.80
Debt
service
Miscel.
laneous
2.59
3.09
3.36
2.83
2.92
1.38
1.97
1.34
3.04
3.74
2.87
5.34
3.67
16.41
5.29
4.44
15.25
11.43
Table 35.
\VEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Kiamath County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
I
Total
State
County
School
29.84
29.63
80.28
30.57
34.05
32.63
19.96
26.87
23.32
25.21
27.90
2.83
1.16
5.30
5.65
5.99
6.15
7.25
6.95
2.22
4.89
3.78
4.18
5.65
15.72
16.47
17.97
18.44
20.98
21.02
15.06
17.87
14.17
16.15
17.95
.34
Roads
.58
1.01.
1.02
.79
.24
1.23
2.10
3.51
4.80
4.32
3.40
Debt
Miscel-
service laneous
4.89
4.06
4.84
4.80
4.74
2.93
.31
.83
.30
.24
.17
.57
.38
.46
.39
.50
.50
.27
.27
.32
.32
.73
-
Table 36. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL.
ROAD, DEBT SEISVICE, AND MISCELLANEOUS PUSPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Klamath Counly
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
9.48
3.91
1.00
27
County
School
Roads
17.76
52.68
55.59
59.25
60.32
61.62
64.42
75.45
66.51
60.76
64.06
84.34
1.78
3.41
3.37
2.58
.70
3.77
10.52
13.06
20.58
17.14
12.19
10.07
19.78
20.12
21.29
21.30
11.12
18.20
15.99
16.58
20.25
MiscelDebt
service laneous
16.30
16.74
15.98
15.70
13.82
8.98
1.55
1.23
1.29
.95
.61
1.91
1.28
1.52
1.28
1.47
1.53
1.35
1.00
1.37
1.27
2.62
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, ScHoOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR TUE ASSESSMENT YEARS 1935 TO 1945, INcLusIvE.
Table 37.
Lake County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
26.82
24.42
23.92
24.30
24.77
25.17
16.32
21.13
2.83
1.18
County
3.85
4.86
5.13
5.06
6.19
8.16
6.01
.34
10_OS
9.98
9.63
9.13
20.5 4
21.94
2288
School
Roads
12.76
2.23
3.23
4.79
4.42
3.68
3.20
1.14
1.80
13.10
13.63
14.45
14.10
13.34
5.84
9.27
10.16
10.53
12.10
Debt
service
1.76
1.69
MiscellaneouS
.39
.38
.37
.37
.46
.47
.33
.18
.40
.53
.52
1.25
1.13
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES tN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLuSIvE.
Table 38.
Lake County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
10.58
25.54
19.90
21.45
20.82
24.99
32.42
36.83
47.70
48.59
43.89
47.58
53.64
58.96
59.47
56.92
53.00
54.17
8.32
13.23
20.02
18.19
14.86
12.71
6.99
7.57
-100.0
4.75
1.37
100.0
100.0
100.0
100.0
100.0
39.90
43.87
49.46
47.99
52.88
Debt
service
Miscellaneous
656
1.45
1.56
1.55
1.52
1.86
1.87
2.02
.85
1.95
2.42
2.27
6.92
5.70
4.94
Table 39.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAl, VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Lane Counly
Year
935
936
937
938
939
940
941
942
943
944
945
Total
State
36.71
33.74
32.98
36.12
30.97
29.38
26.51
30.09
2.53
1.16
.34
25.1.1
31.99
35.91
28
County
School
Roads
6.40
6.11
6.06
8.06
4.76
.98
.58
2.63
4.76
4.96
5.06
19.29
18.21
18.64
22.36
20.03
22.53
19.80
22.52
18.43
21.33
25.89
4.71
4.83
5.69
2.58
3.07
2.88
3.70
2.64
1.30
8.22
3.17
-
Debt
Service
2.71
2.93
1.97
2.44
2.01
2.10
1.64
1.71
1.72
1.52
Miscel-
laneous
.56
.50
.62
.67
.76
.89
.79
.59
.90
.96
1.79
Table 40.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPosEs IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOE THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Lane County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Debt
Service
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
7.71
3.44
17.43
52.55
53.97
56.52
61.91
64.67
76.68
12.83
14.32
17.25
7.14
9.01
9.80
13.06
8.78
5.18
10.07
8.83
7.95
8.68
5.97
6.78
6.49
7.15
6.19
5.68
6.85
4.75
1.10
18.11
18.38
22.31
15.37
3.34
2.19
8.74
18.96
15.50
14.09
74.69
74.87
65.43
66.6$
72.10
Miscel.
laneous
1.53
1.48
1.8$
1.86
2.45
3.03
2.98
1.96
3.58
3.00
4.98
Table 41.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, Sca-looL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 co 1945, INCLUSIVE.
Lincoln County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Table 42.
Total
State
County
School
Roads
48.85
45.34
42.74
46.97
52.27
53.31
31.31
42.14
39.33
45.39
53.29
2.53
1.16
9.14
9.62
8.04
11.88
11.17
11.19
3.73
21.2$
20.11
20.24
21.03
21.95
22.52
13.22
22.01
17.05
24.49
29.66
5.20
6.01
6.27
4.84
11.24
11.83
8.70
8.43
9.68
11.50
10.96
.34
3.44
9.64
6.48
9.17
Debt
Service
Miscel.
laneous
1.82
8.58
8.44
8.19
9.22
7.67
7.77
5.66
5.26
2.96
2.92
3.50
Tax LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Lincoln County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
-
Total
State
County
100.0 -100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.79
2.56
18.71 - 43.56
21.22
44.35
18.81
47.36
25.29
44.77
21.37
41.80
20.99
42.24
42.22
11.91
52.23
15.28
24.51
43.35
14.28
53.95
17.21
55.66
.65
29
School
Roads
10.65 -.
13.26
14.67
10.31
21.50
22.19
27.79
20.00
24.61
25.34
20.57
Debt
Service
3.73
MiScel-
laneous
17.56
18.61
19.16
19.63
14.68
14.58
18.08
12.48
7.53
6.43
6.57
Table 43.
WEIGHTED AVERAGE TAX LEvIEs IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR TEE ASSESSMENT YEARS 1935 To 1945, INCLUSIVE
Lion County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
25.62
24.46
25.31
25.14
26.06
24.65
2.83
1.18
7.33
7.04
4.29
3.46
3.28
1.36
11.08
11.75
13.44
14.11
14.95
15.65
10.83
12.79
9.13
12.85
15.14
4.17
4.28
7.31
7.29
7.25
7.33
1.70
6.29
3.58
3.45
2.82
.34
12.70
19.56
.13
2.47
2.83
3.57
15.44
19.29
21.76
Debt
service
Miscellaneous
.21
.23
.27
.28
.24
.31
.17
.35
.26
.16
.23
Table 44.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS tOE STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Linn County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
11.04
4.74
28.61 [43.25
1,30
28.78
16.95
13.76
12.59
5.52
.66
16.00
14.67
18.41
School
48.04
53.10
56.13
57.37
63.49
85.28
65.39
59.13
66.61
69.58
Roads
Debt
service
Miscellaneous
.82
.94
1.07
1.11
.92
1.26
1.34
1.79
1.68
.83
1.06
16.28
17.50
28.88
29.00
27.82
29.73
13.39
32.16
23.19
17.88
12.96
Table 45.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Maiheur County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
37.44
37.24
37.31
47.74
42.96
40.39
28.21
31.12
22.35
25.25
28.38
2.83
1.16
6.39
4.85
6.81
11.22
6.28
6.14
2.81
5.68
5.51
5.32
5.12
2498
2.14
3.77
1.05
2.35
.84
.80
.54
.72
1.43
.82
1.23
.34
30
26.35
28.75
32.43
35.28
33.32
24.67
24.71
15.40
17.94
20.15
Miscel.
Debt
service laneous
1.07
1.08
.77
1.54
1.15
1.10
.03
.03
.13
.20
.22
.13
.19
.01
.01
.02
.78
Table 46.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Malheur County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
7.56
3,12
17.07
13.02
66.72
70.76
77.06
67.93
82.12
82.50
87.45
78.40
68.90
71.05
71.00
5.71
10.12
2.81
4.92
1.96
1.98
1.91
2.31
6.40
3.25
4.33
17.7 2
.79
23.50
14.62
15.20
9.96
18.25
24.65
21.07
18.04
Debt
service
Miscellaneous
2.86
2.90
2.06
3.23
4.55
3.88
.08
.08
.35
.42
.51
.32
.67
.03
.04
.08
2.75
Table 47.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Marion County
Year
1935
1936
1937
1938
1939
1940
Total
State
County
School
Roads
lJ.17
2.83
1.16
5.07
5.67
4.31
4.97
5.53
5.71
3.11
6.34
7.03
7.62
8.45
12.70
14.17
14.81
15.59
16.71
17.15
12.93
2.40
2.58
4.05
3.93
3.40
3.82
1.86
23.75
23.32
24.67
26.16
26.86
18.08
1941
1942
1943
1944
1945
.34
23.05.
21.00
24.87
26.04
13.30
10.21
13.86
14.61
Debt
service
Miscel.
laneous
.17
.17
.15
.18
.18
.18
.18
.15
.66
.55
.50
3.26
3.10
2.84
2.48
Table 48. T,x LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Marion County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Tolal
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
- 12,z2
21.88
23.87
18.48
20.15
21.14
21.26
17.20
27.51
33.48
30.64
32.45
54.81
59.66
63.51
63.19
63.87
63.85
71.52
57.70
48.62
55.73
56.11
10.36
10.86
17.37
15.93
13.00
14.22
10.29
14.14
14.76
11.42
9.52
4.89
1.30
31
Debt
Miscel.
service laneous
.73
.72
.64
.73
.69
.67
1.00
.65
3.14
2.21
1.92
Table 49.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL \TALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEnT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 To 1945. INCLUSIVE.
Morrow County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
30.15
32.32
32.13
34.00
15.36
33.54
21.25.
25.70
20.53
25.79
30.79
_.83
1.16
.34
County
.58
3.99
4.15
4.30
3.80
1.82
1.36
2.60
2.51
5.97
School
Roads
Debt
service
14.48
4.02
4.88
5.85
6.63
7.34
7.37
3.89
6.56
3.97
4.01
3.73
5.03
5.72
5.37
5.28
5.22
5.12
2.06
4.33
4.09
3.88
3.61
15.71
16.51
17.58
18.24
18.22
16.89
13.20
8.97
14.31
16.63
Miscel-
laneous
.21
.86
.25
.21
.42
1.01
.41
.25
.90
1.08
.85
Table 50.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEnT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
-
Morrow County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
SChool
Roads
MiselDebt
service Ian eous
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
9.39
3.59
11.87
12.34
12.92
12.65
10.75
5.43
48.03
48.61
51.38
51.70
51.58
54.32
72.65
51.36
43.69
55.49
54.01
13.33
15.10
18.21
19.50
20.76
21.97
16.73
25.53
19.34
15.55
12.11
16.68
17.70
16.71
15.53
14.76
15.27
8.86
16.85
19.92
15.04
11.72
.96
5.29
12.66
9.73
19.39
.70
2.66
.78
.62
1.19
3.01
1.76
.97
4.38
4.19
2.76
Table 51.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Multnornah County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
31.
2.53
1.16
5.66
6.37
7.40
7.56
8.36
8.23
4.25
7.96
8.01
6.34
7.14
18.12
17.64
20.15
21.51
22.39
21.45
16.23
19.52
22.48
17.47
38.36
.32
S
30.11
32.82
35.28
37.46
36.07
22.97
32.54
35.56
29.41
51.37
.34
32
.37
.34
.34
.35
.15
.33
.56
.97
.96
MiscelDebt
service laneous
3.13
3.26
3.94
4.06
3.98
3.91
1.44
3.32
3.16
2.94
2.77
1.32
1.31
1.33
1.81
2.05
2.13
.90
1.41
1.35
1.69
2.14
Table 52. TAX LEVIES ON EQUALIZED RURAL VALUATIONS I'Ott STATE, COUNTY, Scisoot.,
ROAD, DEBT SESVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
liullnomali County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
9.02
3.85
18.04
21.16
22.55
21.43
22.32
22.82
18.50
24.46
22.53
21.56
13.90
57.74
58.58
61.40
60.97
59.77
59.47
70.66
59.99
63.22
59.40
74.67
1.02
1.23
.91
10 0,0
.96
.91
.97
.65
1.01
1.57
3.30
1.87
Debt
Service
9.97
10.83
12.00
11.51
10.62
10.84
6.27
10.20
8.89
10.00
5.39
M SCSI-
Ian eous
4.21
4.35
4.05
5.13
5.47
5.90
3.92
4.33
3.80
5,75
4.17
Table 53.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VSLUATIONS
FOE STATE, COUNTY,, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PuilposEs
FOB TUE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Polk County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
24.64
28.45
28.06
28.99
29.31
23.53
18.05
24.44
22.65
26.12
24.74
2.83
1.16
4.79
7.84
7.34
6,12
4.17
2.95
1.04
4.45
3.39
4.55
5.50
13.71
15.12
16.18
17.38
18.12
17.95
12.75
16.18
12.81
15.79
13.81
2.98
3.97
4.19
5.13
6.31
2.25
3.95
3.47
5,93
5.14
4.50
.34
Debt
service
Miscel-
Ian eous
.33
.36
.35
.36
.37
.38
.31
.34
.52
.64
.93
Table 54.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Polk County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
-
Total
- 100.0 100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
State
County
School
Roads
11.49
4.08
19.44
27.56
26.16
21.11
14.23
12.54
5.76
18.21
14.97
17.42
22.23
55.64
53.15
57.66
59.95
61.82
76.29
70.64
66.20
56.56
60.45
55.82
12.09
13.95
14.93
17.70
21.53
1.16
...
33
9.56
21.88
14.20
26.18
19.68
18.19
Debt
Service
MiScel.
laneous
1.34
1.26
1.25
1.24
1.26
1.61
1.72
1.39
2.30
2.45
3.76
Table 55.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, Ros.r, DEBT SERvIcE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Shrrnan County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
24.00
23.51
20.28
19.36
19.17
18.28
5.80
9.55
12.91
2.83
1.16
4.15
3.83
5.07
4.83
4.53
4.32
11.19
10.97
8.10
8.77
9.89
9.52
5.80
6.87
5.64
8.64
12.17
249
.34
1.54
4.71
2.35
3.33
16.29
20.73
2.80
2.96
3.54
4.41
4.44
Debt
Miscelservice laneouS
4.34
4.75
4.15
2.49
1.14
2.56
5.30
4.23
Table 56.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOE STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Sherman County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
Slate
County
School
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
11.32
4.93
16.60
16.29
25.00
24.61
23.63
23.63
44.76
46.66
39.94
44.68
51.59
52.08
100.00
71.94
43.69
53.04
63.53
1.77
16.13
36.48
14.43
16.06
Roads
9.06
11.91
14.60
18.03
23.01
24.29
Debt
service
Miscellancous
17.36
20.21
20.46
12.68
11.94
19.83
32.54
20.41
WEIGHTED AVESAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SESVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Table 57.
Tillarnook Counly
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
48.65
47.19
47.79
2.83
1.16
24.82
24.02
24.36
50.52
52.00
31.72
39.29
34.41
34.55
38.87
.34
2.40
3.74
.57
4.08
5.46
4.19
4.36
4.28
6.14
8.71
7.87
7.52
7.40
9.04
9.43
11.16
13.27
5.18
9.17
6.15
5.67
7.39
4953
34
2400
24.34
25.04
17.97
21.05
17.10
15.48
20.30
Debt
serVice
MiscellaneouS
5.28
5.42
8.73
5.14
2.96
3.12
5.80
5.45
5.09
6.88
626
6.38
4.21
4.79
5.02
4.69
3.31
Table 58. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, Sd-tooL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
\VEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE,
Tillarnook County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
SChool
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.82
2.46
4.J3
.67
10.81
51.02
50.90
50.97
48.45
48.18
48.15
56.67
53.58
49.69
44.80
52.23
15.46
15.68
18.92
19.04
22.09
25.52
16.33
23.34
17.87
16.41
19.01
7.92
1.19
8.24
8.06
13.74
10.89
17.84
25.21
20.25
Debt
service
Miscellaneous
10.85
11.49
18.27
10.38
11.92
11.55
10.65
13.89
12.39
12.27
13.27
12.19
14.59
13.57
8.52
5.86
6.00
Table 59.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 o 1945, INCLUSIVE.
Umatilla County
Year
1935
1936
1937
1938
1939
1940
.
1941
1942
1943
1944
1945
Total
State
County
School
Roads
ServiCe
Debt
Miscel.
laneous
21.41
19.37
17.92
19.07
19.98
19.00
12.86
16.79
13.23
15.91
21.54
2.83
1.16
3.91
3.82
3.78
3.59
3.41
2.76
1.50
2.78
3.72
4.42
7.30
11.93
12.21
11.82
13.28
1.52
2.07
2.22
2.11
2.53
3.24
1.17
2.96
2.52
1.67
1.32
1.12
.01
.10
.10
.10
.09
.15
.18
.60
.59
.38
.44
.79
.34
13.55
12.82
9.59
10.46
6.81
3.38
12.13
Table 60. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY. SCHOOL,
RoAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAOES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Umatilla County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
I
Total
State
County
Schoo L Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
13.22
5.99
18.26
19.72
21.09
18.83
17.07
14.53
31.66
16.56
28.12
27.78
33.89
55.72
63.04
65.96
69.64
67.82
67.47
74.57
62.50
51.47
58.96
56.31
1.70
35
7.10
10.69
12.39
11.06
12.66
17.05
9.10
17.63
19.05
10.50
6.13
Miscel.
Debt
service laneouS
5.23
.05
.47
.52
.56
.47
.75
.95
4.67
3.51
1.36
2.77
3.67
Table 61.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 To 1945, INCLUSIVE.
Union County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
26.45
24.47
23.53
25.42
25.76
26.40
15.58
18.18
16.32
23.30
23.02
2.83
1.16
.34
County
6.07
5.21
5.22
6.43
6.69
6.00
1.67
3.15
3.11
6.42
5.98
School
Roads
SerVice
Debt
Miscel.
laneous
13.12
13.02
12.89
13.96
13.93
14.58
11.24
12.78
10.52
12.72
12.84
3.30
4.24
4.78
4.40
4.17
3.94
2.10
1.89
1.87
2.53
3.35
.31
.82
.84
.64
.63
.63
1.88
.57
.36
.82
1.63
.85
Table 62. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOB THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Union County
Year
-
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
10.70
4.74
22.95
21.29
22.18
25.29
25.97
22.73
10.72
17.33
19.06
27.55
25.98
49.60
53.21
54.78
54.92
54.08
58.23
72.14
70.30
64.46
54.59
55.78
12.48
17.33
20.32
17.31
16.19
14.92
13.48
10.40
11.46
10.86
14.55
1.32
Debt
Miscelservice laneous
1.17
3.10
3.43
2.72
2.48
2.44
7.12
3.66
1.98
5.02
7.00
3.69
Table 63. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOIt STATE, COUNTY, SCISooL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 10 1945, INCLUSIVE.
Va1lowa County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
29.52
30.96
30.16
80.08
27.38
28.52
14.06
22.23
20.29
19.34
20.84
2.83
1.16
3.56
4.83
5.08
5.40
6.79
7.07
3.24
5.63
5.58
4.03
5.57
15.22
15.86
16.06
14.41
12.43
12.75
5.38
10.69
8.84
0.48
8.64
4.60
5.68
6.00
7.41
6.55
7.36
4.58
5.38
4.71
4.67
5.32
.34
36
Debt
service
Miscel.
laneous
2.61
2.25
2.07
1.93
.39
.70
1.18
.95
.93
.88
1.34
.86
.53
1.16
1.16
1.31
Table 64.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCHTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSE$SMENT YEARS 1935 TO 1945, INCLUSIVE.
Wallowa County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
9.59
3.75
12.06
15.60
16.84
17.95
24.80
24.79
23.04
25.33
27.51
20.54
26.73
51.56
51.23
51.25
47.91
45.40
44.70
38.26
48.09
43.57
49.02
41.46
15.58
18.34
19.90
24.63
23.92
25.81
32.57
24.20
23.21
24.15
25.53
1.24
Debt. Miscelservice Ianeous
8.84
7.27
6.86
6.42
1.43
2.37
3.81
3.15
3.09
3.21
4.70
6.12
2.38
5.72
6.00
6.29
Table 65.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS.
FOE STATE, COUNTY, ScHOoL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOB THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Wasco County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
-
Total
State
County
37.06
36.38
34.98
33.31
35.49
35.87
19.82
24.32
16.38
22.15
24.86
2.83
1.16
7.52
6.82
8.04
8.26
8.38
9.03
2.46
5.21
5.47
7.62
4.37
.34
Scbool
Roads
13.56
14.15
14.16
14.19
15.53
16.25
10.81
10.62
8.58
9.33
10.21
5.44
7.22
6.41
7.00
6.97
7.22
5.27
6.46
.75
3.57
8.13
Debt
Misc ci-
selvlce lanec HI
6.32
6.05
4.30
1.93
1.56
1.52
1.1
1.
1.1
1.5
2.
1.5
1.5
2.1
1.
9
8
7
3
1
5
8
0
S
3
2.1 5
Table 66.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCnOOL,
ROAD, DEBT SERVTCE, AND MISCELLANEOUS PURPOSES TN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 3935 TO 1945, INCLUSIVE.
WASCO County
-
1935
1936
1936
1938
1939
1940
1941
1942
1943
1944
1945
Year
-
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
7.64
3.10
20.29
18.24
22.98
24.80
23.61
25.17
12.41
21.26
33.39
34.40
17.58
36.59
38.39
41.05
42.60
43.76
45.30
54.54
43.54
52.38
42.12
41.07
14.68
39.32
18.33
21.02
19.64
20.13
26.59
26.49
4.58
16.12
32.70
.96
...
37
Debt
Service
Miscel.
laneous
17.05
16.19
12.29
5.79
4.39
4.24
R75
4.76
5.35
5.79
7.64
5.16
6.46
8.61
9.65
7.36
8.65
Table 67.
WEIGHTED AVERAGE TAX LEVIES IN MILLS N EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, ScisooL, ROAD, DERT SERVICE, AND MISCELLANEOUS PuRPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE
\Vashington County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
30.90
30.30
29.09
31.57
33.35
32.84
24.17
30.74
25.77
2.83
1.16
.34
3 2.26
37.22
County
5.73
4,82
5.61
5.46
7.13
5.51
1.67
5.05
7.09
4.62
5.59
School
Roads
16.74
16.74
17.11
18.76
20.44
20.91
17.16
19.06
5.44
7.38
6.12
7.11
5.17
6.03
4.95
6.33
4.08
4.76
4.37
13.99
19.96
24.42
Debt
Service
Miscel.
laneous
.16
.20
.25
.24
.27
.39
.36
.30
.61
2.92
2.84
Table 65.
TAX LEVIES ON EQUALIZES RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
\Vashington County
Year
To al
10
10
10
10
1935
1936
1937
1938
1939
1940
10
10
10
10
10
10
10
1941
1942
1943
1944
1945
.0
.0
.0
.0
.0
.0
.0
.0
.0
.0
.0
State
County
9.16
3.83
18.54
15.91
19,28
17.30
21.38
16.78
6.91
16,43
27.51
14.32
15.02
1.02
School
Roads
54.17 - 17.61
24.35
55.25
21.04
58,82
22.52
59.42
15.50
61.29
18.36
63.67
20.60
71.00
20.59
62.00
15.83
54.29
14.76
61.87
65.61
11.74
Debt
servIce
--
MiScel-
laneotis
.52
.66
.86
.76
.81
1.19
1.49
.98
2.37
9.05
7.63
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945. INCLUSIVE.
Table 69,
Wheeler County
--
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
30.15
26.70
31.23
27.27
30.31
31.64
20.89
25.35
23.92
28.93
27.82
2.83
1.16
3,97
3.95
5.40
4,64
4.71
4.18
2.57
4.25
4.37
5.81
6.45
.34
38
School
14.68 13.98
15.43
13,00
15.33
15.82
11.00
12.33
10.58
12.48
12.08
Roads
1.81
1,02
3.46
3.48
3.53
3.65
2.71
3.71
3.85
4,52
3,62
Debt
service
5.90
5.64
5.97
5.33
5.18
6.41
2.99
3.92
3.57
3.38
3.20
MiScel
larieout
.96
.95
.97
.82
1.22
1.58
1.62
.94
1.5
2.74
2.47
Table 70.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, ScHooL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OP TOTAL
WEIGHTED LEvrISs FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
\VlIeeler County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total [_State
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Table 71.
9.13
4.35
1.12
County
School
Roads
13.17
14.79
17.29
17.01
15.54
13.21
12.30
16.77
18.27
20.08
23.18
45.69
52.36
49.41
47.67
50.58
50.00
52.66
49.43
44.23
43.14
43.42
3.82
11.08
12.76
11.65
11.54
12.97
14.64
16.10
15.62
13.01
6.00
Debt
Service
MiScel.
lancous
19.57
21.12
19.12
19.55
17.09
20.26
14.31
15.46
14.92
11.68
11.50
3.18
3.56
3.10
3.01
4.02
4.99
7.75
3.71
6.48
9.47
8.88
WEiGHTED AVERAGE Tsx LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOIS STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945. INCLUSIVE.
Yanihill County
Year
Total
28.48
27.19
29.24
28.03
29.28
29.83
20.78
24.05
20.03
26.95
29.84
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
I
State
2.83
1.16
.34
I
County
School
Roads
7.28
6.64
6.04
4.66
4.59
5.38
2.72
2.94
1.64
14.67
15.49
16.92
17.43
18.10
18.61
15.02
17.53
11.47
16.08
18.21
3.46
3.65
5.99
5.67
5.97
5.53
2.70
3.17
6.18
6.28
4.8
3.8
5.72
Debt
Service
I
Miscel.
Lneous
.24
.25
.29
.27
.28
.31
.34
.41
.74
.71
1.02
Table 72.
TAX LEVIES CS EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEST SERVICE, AND MISCELLANEOUS PUSPOSES IN PERCENTAGES OF TOTAL
\VEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Yanihill County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Tolal
Slate
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
9.94
4.27
25.56
24.42
20.66
16.63
15.68
18.03
13.09
12.22
8.19
14.40
19.17
51.51
56.97
57.87
62.18
61.82
62.39
72.28
72.89
57.26
59.67
61.03
12.15
13.42
20.48
20.23
20.39
18.54
12.99
13.18
30.85
23.30
16.39
1.16
39
Debt
Miscel.
service laneous
.84
.92
.99
.96
.96
1.04
1.64
1.70
3.69
2.63
3.42
40
STATION BULLETIN 447
Trends in tax levies in Oregon counties from 1935 to 1945
The dattt in Tables 73 and 74, together with the graphical presentations in Figures 2 and 3, based on these tables, indicate with a few
exceptions an appreciable downward trend in both rural and urban
tax levies during the 11-year period 1935 to 1945. The counties in
the tables and the graphs are arranged in order of millage levy decreases on rural properties.
Counties registering increased levies upon rural valuations for
the period under consideration are: Multnomah 7.34 mills, Washington 1.65 mills, Marion .56 mills, and Lincoln .36 mills. Counties
registering increased levies upon urban valuations are: Lake 2.19
mills and Harney 2.44 mills.
Table 73.
NuMBER or MILLs BY WHICH THE 1943 10 1945 AVERAGE MILLAGE LEVIES
FALL BELOW THE 1935 TO 1937 AVERAGE MILLAGE LEVIES nv COUNTIES.
County
Curry
Coos
Wasco
Josephine
Wallowa
Tillamook
Gilliam
Hood River
Malheur
Douglas
Clackamas
Linn
Sherman
Clatsop
Morrow
-
-
Grant
Harney
Jackson
Kiamath
Columbia
Deschutes
Baker
Crook
Union
Lane
Lake
Yamhill
Umatilla
Polk
Wheeler
Jefferson
Benton
Lincoln
Marion
Washington
Multnomah
Rural
Urban
20.59
16.27
15.57
13.31
11.98
26.08
27.70
19.02
35.19
17.41
12.78
27.09
17.53
37.15
20.71
8.84
12.28
18.92
24.63
10.09
17.62
11.94
10.10
9.98
8.67
8.55
6.85
6.30
6.29
6.09
5.83
5.73
4.92
4.45
4.44
4.39
4.25
4.15
3.99
3.94
3.48
3.26
2.69
2.68
2.55
2.54
2.28
2.18
- .36
- .56
-1.65
-7,34
+2.44
20.28
.88
6.47
17.72
8.16
27.93
11.09
10.83
+2.19
5.08
6.05
12.46
6.65
4.27
11.41
9.00
.55
2.76
6.10
+ Indicates increase in 1943 to 1945 average millage levies over the 1935 to 1937
average mlllage levies.
The average millage levy decrease indicated on the rural valuations of 32 counties is 6.88 mills and on the urban valuation of 34
counties is 14.72 mills.
The average percentage decrease indicated in millage levies on
the rural and urban valuations of the corresponding counties is 20.24
and 22.24. The urban levies therefore indicate a slightly greater
decrease than the rural levies during this 11-year period.
1The averages used here are the simple arithmetic averages.
MILLS DECREASE
2 0.39
COUNTY
CURRY
26.08
16.27
COOS
27 70
5.57
WA SC 0
JOSEPHINE
WALLOWA
TILLA MOO 1<
GILL AM
HOOD RIVER
MALHEUR
19.02
3.31
35.19
11.98
I 7 .4 I
''.94
12.78
10,10
27.09
9.99
'7.53
8.6 7
37,5
8.55
DOUGLAS
20 71
CL ACK A M A S
LINN
685
8.84
6.30
MORROW
GRANT
2.28
6.29
8.92
6.09
24.63
5.83
0.09
5.73
HA RNE V
2 .44
JACKSON
20.28
4.44
SHERMAN
CLATSOP
7.6 2
4.92
4.4 5
KL AM AT H
.88
COLUMBIA.
DESCHUTES
BAKER
4.39
6 .47
425
4,5
8 16
3.99
CROOK
27 .92
UNION
II 69
LANE
LAKE
3.48
3.94
'fl-fl
0.8 3
3.26
DECREASE INCREASE
4.2 .1 9
YAMHIL L
2,69
U MAT IL LA
2 68
POLK
2 55
2.46
2.54
6.65
2.28
4.27
2.18
RURAL
508
WHEELER
JEFFERSON
BEN TO N
UR8A N
V/Z1'.'1'ZJJ.J KAã1YI
74 LA0
6.0 5
"I
11.4 I
*36
LINCOLN
MARION
9.00
9.56
.55
WASHINGTON
MULTNOMAH
Figure 2.
rrer.r.
17 72
+ I .65
2.76
+7.34
6.10
Decrease in the average millage levies for 1943-1945 under the
average millage levies for 1935-1937.
41
PERCENT
COUNTY
GILLIAM
44.32
CURRY
43 67
39.68
42.69
4 3 69
WASCO
29.5 I
WALLOWA
DOUGLAS
JOSEPHINE
SHERMAN
HOOD RIVER
MALHEUR
LINN
TILLAMOOK
27. 43
34,00
25. 98
27.56
25.50
42,00
2 5. 07
23.00
24,94
9.59
I 9 . 60
GRANT
MORROW
CLACKAMAS
23.93
18.49
17.39
18.19
6.68
I 5 , $7
UNION
17.61
_____________
y,//tf,,tzzt.'tm/._Wfl.JI
5.76
3.2
4.84
BAKER
KLAMATH
HARNEY
JACKSON
1.40
13.75
tO.19
I 3,75
30,26
UMATILLA
LAKE
I 3 .69
13.01
12.12
CROOK
JEFFERSON
CLATSOP
DESCHUTES
LANE
12.41
772
II .51
28.33
11.39
26.67
I 0.09
6.35
I 0 .04
CO LU MGI A
10.42
9.51
YAM H ILL
0ECREASU INCREASE
,
_-_._-._-._-._
RURAL
URBAN
9,60
POLK
WHEELER
BENTON
LINCOLN
MARION
WASHINGTON
MULTNOMAH
Figure 3.
57.29
20.78
33.85
32.10
28.62
33,29
28.46
7,46
'-.".." _______
9 .43
23,30
8 65
9.63
7.86
22.68
.
Per cent decrease of 1943-1945 average levies under the average
1935-37 levies, by counties.
42
43
PUBLIC EXPENDITURES IN OREGON
Table 74. PER CENT FALL OF 1943 TO 1945 AVERAGE MILLAGE LEvIES BELOW THE 1935
TO
1937 AVERAGE MILLAGE LEVIES BY COUNTIES
County
Gilliam
Curry
Wasco
Wallowa
Coos
Douglas
Josephine
Sherman
Hood River
Malheur
Linn
Tillamoak
Grant
Morrow
Clackamas
Union
Baker
Klamath
Harney
Jackson
Umatilla
Lake
Crook
Jefferson
Clatsop
Deschutes
Lane
Columbia
Yamhill
Polk
Wheeler
Benton
Lincoln
Marion
Washington
Mult.nornah
Rural
Urban
44.32
43.67
42.69
37.29
43.69
39.68
29.51
25.78
32.10
33.29
37.46
34.00
27.56
42.00
23.00
19.59
23.93
17.39
3385
28.62
28.46
27.43
25.98
25.50
2507
24.94
19.60
18.49
18.19
15.87
15.79
14.84
13.75
13.75
13.69
13.01
12.12
12.41
11.51
11.39
10.09
10.04
9.51
9.43
8.65
1668
17.61
13.21
1.40
+ 3.19
30.26
13.25
+ 3.79
3915
7.75
2833
26.87
18.35
10.42
960
'7.86
- .79
23.30
19.63
22.68
10.75
-23.35
11.56
- 2.39
- 5.48
1.16
5.47
+ Indicates per cent increase of 1943 to 1945 average millage levies over the 1935 to
1937 average millage levies.
DISTRIBUTION OF RURAL LEVIES AND TAXES
BY SECTIONS
Tables 75-84 present the tax levies and total taxes by sections
or groups of counties. As explained in the introduction of this study,
the state has been divided into four sections, the Willamette Valley
Counties (including Columbia County), the Coast Counties, Southern
Oregon Counties, and Eastern Oregon Counties.
All levies are
weighted levies on equalized valuations.
Weighted average levies on rural valuations by sections,
1935 to 1945
Weighted average levies on rural valuations for state, county,
schools, road, debt service, and miscellaneous purposes for each of
the four groups of counties of the state are presented in Tables 75,
76, 77, and 78. The data cover the 11-year period, 1935 to 1945
inclusive. These data permit of intergroup comparisons for similar
44
STATION BULLETIN 447
functions as well as comparisons of levies and trends for different
functions within the same group.
Figures 4, 5, 6, and 7 present the tax trends of these groups of
counties for a 36-year period, 1910 to 1945 inclusive, covering thereby
the data of the earlier study as well as the data of the present study.1
Table 75.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, ScHOOL, ROAD, DEST SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Coast Counties
(Counties included: C atsop, Coos, Curry, Lincoln, Tillarnook)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
48.58
48.23
48.56
50.93
51.31
50.87
34.63
41.38
35.73
35.64
39.80
2.83
1.16
7.40
7.88
6.97
9.47
13.96
7.78
3.84
5.18
21.34
22.27
22.98
23.02
18.63
25.18
18.93
22.12
16.96
18.75
21.07
6.68
6.95
7.35
7.28
8.85
8.80
4.87
7.14
6.03
5.79
6.68
.34
5.63
5.94
6.24
Debt
Service
Miscellaneous
3.56
3.06
4.51
3.77
2.59
6.77
6.91
6.75
7.39
6.94
6.81
4.33
4.76
4.49
4.36
5.50
2.30
2.66
2.18
2.62
.80
.31
Table 76. WEIGHTED AVEZLSCE TAX LEVIES IN MILLS ON EQUALIZED RURAL VAI.UATIONS
FOR STATE, COUNTY, ScHooL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
\Villamelle Valley Counties
(Counties included: Benton, Clackamas, Columbia, Lane, Linn,
Marion, Multnomali, Polk, Washington, Yarnhill)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
30.92 - 2.83
30.63
31.06
32.46
32.63
30.97
21.54
29.12
25.31
28.68
35.13
1.16
.34
County
6.76
6.61
6.46
6.58
6.08
4.36
2.03
4.71
5.58
5.47
6.05
School
16.58 -17.16
18.24
19.63
20.16
20.58
16.17
18.49
15.17
17.66
23.52
'See above p. 1, reference to Experiment Station Bulletin 346.
Roads
3.21
3.88
4.50
4.29
4.08
3.92
2.32
3.51
2.85
3.21
3.15
Debt
service
Miscellaneous
1.11
.43
.45
.50
.59
.64
.78
.56
.62
.81
1.16
1.45
1.37
1.33
1.37
1.33
1.33
.46
.79
.90
1.18
.96
Table 77.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 ro 1945, INCLUSIVE.
Southern Orelon Counties
(Counties included: Douglas, Jacks9n, Josephine)
Year
It -
-
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
33.24
32.51
31.97
32.75
31.20
30.05
22.24
24.64
21.54
24.88
30.19
2.83
1.16
7.33
7.82
6.74
7.70
5.81
3.58
.60
1.49
2.05
1.96
2.05
.34
School
17.54 17.78
18.50
19.95
10.46
20.40
16.43
17.23
12.79
16.46
22.30
RoadS
3.55
3.66
3.10
3.19
3.56
4.56
3.95
4.87
5.89
5.49
4.76
Debt
servtce
Miscel.
laneous
.44
.37
2.15
155
172
148
.19
.20
.10
.05
.05
1.72
1.83
1.41
1.21
1.00
.81
.97
1.08
Table 78.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZES RURAL VALUATIONS
FOR STArE, COUNTY, SCHOOL, ROAD, DERT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEAS5 1935 TO 1945, INCLUSIVE.
Eastern Oregon Counties
(Countws Included: Baker, Crook, Deschutes, Gilliam, Grant, Harney, Hood River,
Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union,
Wallowa, Wasco, Whee er)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Debt
Service
Miscellaneous
28.38
27.92
26.06
2.83
1.16
5.57
5.25
14.23
15.13
15.34
16.29
17.23
17.08
12.45
14.00
10.43
13.34
14.82
2.36
3.03
3.10
3.27
3.07
3.38
1.93
3.02
2.64
3.09
2.91
2.96
2.86
2.52
2.34
1.01
1.71
.48
.64
.62
.43
.46
.43
.49
.46
28.6 7
29.34
28.79
18.10
22.98
.34
1900
22.70
25.46
5.54
6.30
6.18
5.87
2.69
4.82
4.78
4.93
6.24
.47
.61
.75
.55
.50
.53
.91
1.03
Table 79.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED RURAL VALUATIONS
FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES
FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
State of Oregon
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
31.94
31.54
31.32
32.85
32.99
31.83
21.44
26.99
23.49
26.71
31.77
2.83
1.16
6.44
6.36
6.20
6.85
6.81
5.14
2.29
4.49
4.07
4.99
5.76
16.28
16.98
17.67
18.77
18.88
19.68
15.06
17.02
13.37
16.07
20.08
3.28
3.85
4.13
4.10
4.10
4.21
2.54
3.75
3.30
3.58
3.49
.34
45
Debt
Service
1.95
1.98
2.14
1.84
1.55
1.44
.62
.78
.85
.77
.63
MiSCI
laneoi
IS
1.1 6
1.2 1
1.1 8
1.2
1.3 1
1.3 6
.9 3
.9 S
1.0
1.3
1.5
1-
H
60
so
IH
-DEBT SERVICE
30
30
IOta
1912
910
922
920
926
926
1924
030
934
932
1940
31
942
1944
Figure 4. Weighted average levies on rural valuation, Coast Counties, 1910-1945.
-U.
U...
.-..........--...
-U-U...--.
U-U..--.
70
E I'
H
HH H-
4-4-
HH
U...--.
4-4-
H
1-4- -.4
-1
50
4-
HL
-
1-
-4-
tft
U
":H:t..
4-
Ht
H
1-
--U
4-
HI-
4
H
1-4---
H
U
t
-U
H
4-4
.
-4
f-HI-H
-H
-1
3ISCI LANEOUS
\ \.\\
DEBT SERVICE':
N
1.:
CeUNTY
20
Figure
5.
-722
924
192
920
930
1934
7936
1954
1940
7942
7944
Weighted average levies on rural valuation, Willarnette Valley
Counties, 1910-1945.
46
-___...._
__
-
.
I
-
J
Ir
U:.uu:Ru... lu
__
:ui-I
1
1
j
....
1I_
-
___Ru__u.
_.
_.lU.
Ru....
i... _.
_.
-t
-4
--
Ru
RI
RuR Ru
....
IU Ru
___
J!lI!PikPP2f :....
1-
wr"'
-
10Z0
-.
1424
1922
":;;.d;''
926
1928
030
932
1934
936
939
940
1'
942
944
Figure 6. Weighted average levies on rural valuation, Southern Oregon Counties, 1910-1945.
u__u...
uu..u.u.uuuuuuuuuu
.uuu.
uuu.uuuuuuu..u.0 ...Ru.0
uiuuuu
Iuuuu.uuu..uu..uu.au.......uuu.0
IuIUuIuuuuuuuuuuuuuuIuRu
____._____._____._.__________._.
._.._..__...u..._.........._....
_.._..__.__.u_.u.....__._._..u._..
________.____._______.__._._.....
..uuuuuuuuuuuuuuuuuuuuuuuu
uuuuuuuuuuuuuuuuu.u.uuiuuuuuuu
UuuuuuuuuuuuuuuuIuuuuuuu
..u.uuuuuuuuuuuuuuuuuuuuuuu
_
Ru
u_u
u__u
--
. s"
uuuuuuuw
uuu..uur
uuuP
1910
1912
101a
1916
1919
.
vl:&
1920
922
1924
026
1928
030
1032
034
936
938
049
1942
944
Figure 7. Weighted average levies on rural valuation, Eastern Oregon counties,
19 10-1945.
4
48
STATION BULLETIN 447
Percentage distribution of rural levies
Because of the relatively short period covered by this study no
detailed analysis of the statistical data presented in Tables 80, 81, 82,
83, and 84 is necessary. A general observation of these tables will
suffice to indicate trends. With the exception of a levy of .34 mill
on the 1939 assessment rolls no levy for state purposes has been
necessary since 1936. Revenues derived from independent sources,
especially from income and excise taxes, account for the disappearance of the levies for state purposes.
The three most important rural property levies continue to be
the levies for county, road, and school purposes.1 In the Coast
Counties the levies for miscellaneous purposes are significant because
of the inclusion of port costs in this category. No marked trends are
discernible in the rural county and road levies for the state as a whole
when measured in percentages of total rural levies. This is also true
for the different groups of counties other than the Southern Oregon
Counties. In this group of counties, a decrease in levies for county
purposes and an increase in levies for road purposes is discernible
when measured in percentages of total rural levies.
Of all the rural general property taxes, the levies for public
school purposes are by far the most important. For the state as a
whole the levies for public school purposes have averaged 59.22 per
cent of all rural tax levies for the eleven years under consideration.
For the Coast Counties these levies have so averaged 48.14 per cent;
for the Willamette Valley Counties 62.41 per cent; for the Southern
Oregon Counties 6361 per cent; and for the Eastern Oregon Counties 57.97 per cent. As during the earlier years a distinguishing characteristic of these levies is that the trend has been universally and
markedly upward, reaching on the 1945 tax rolls 48.14 per cent of
total rural levies in Coast Counties, 57.97 per cent in Eastern Oregon
Counties, 62.41 per cent in Willamette Valley Counties, and 63.61
per cent of total rural levies in Southern Oregon Counties.
The percentage distributions of rural levies for the four groups
of counties, covering a period of 36 years, 1910 to 1945 inclusive,
are graphically presented in Figures 8, 9, 10, and 11. The graphs
cover the data of the earlier study as well as of the present study.
Itemized county expenditures. The following purposes are among the more important
for which the revenues from county levies are expended:
Maintenance of the following county offices: assessor, sheriff, clerk, treasurer,
school superintendent, surveyor, and recorder.
Court expenses including: district attorney's office, county court, circuit court, jus.
tice court and juvenile court.
Charities and corrections including: poor relief, widows' pensions, indigent soldiers,
ad jail.
Miscellaneous items such as: health nurse, county agent, elections, fruit inspection,
forest protection, cattle indemnity, and sealer of weights and measures.
Table 80.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OP TOTAL
\VEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Coast Counties
(Counties included: Clatsop, Coos, Curry, Lincoln, Tillamook)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
-
Total
State
County
School
Roads
Debt
Service
Miscel.
laneous
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.83
2.41
15.23
16.34
14.35
18.59
27.21
15.29
11.09
12.52
15.76
16.67
15.68
43.93
46.17
47.32
45.20
36.31
49.50
54.66
53.46
47.47
52.61
52.94
13.75
14.41
15.14
14.29
17.25
17.30
14.06
17.25
16.88
16.25
16.78
7.33
6.34
9.29
7.40
5.05
4.52
7.68
5.27
7.33
2.24
.78
13.94
14.33
13.90
14.51
13.53
13.39
12.50
11.50
12.57
12.23
13.82
.66
..
Table 81. TAX LEVIES ON EQUALIZED RURAL VALU4TIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Willamette Valley Counties
(Counties included: Benton, Clackamas, Columbia, Lane, Linn, Marion,
Multnomah, Polk, Washington, Yamhill)
Year
1935
1936
1937
1938
1939
1040
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Debt
Service
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
9.15
3.79
21.86 [T2
56.02
10.38
12.67
14.50
13.22
12.50
12.66
10.77
12.48
11.26
11.19
8.97
3.59
4.47
4.29
4.22
4.07
4.29
2.14
2.81
3.56
4.11
2.73
1.04
21.58
20.82
20.27
18.63
14.08
9.42
16.75
22.05
19.07
17.22
I
58.78
60.47
61.78
66.45
75.07
65.75
59.94
61.58
66.95
Miscellaneous
1.39
1.47
1.61
1.82
1.96
2.52
2.60
2.20
3.20
4.04
4.13
Table 82. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Southern Oregon Counties
(Counties included: Douglas, Jackson, Josephine)
Year
193 5
193 6
193 7
193 8
193 9
194 0
194 1
194 2
194 3
194 4
194 5
Total
State
County
School
Roads
Service
Debt
Miscel-
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
8.51
3.57
22.05
24.05
21.08
23.51
18.62
11.91
2.70
6.05
9.52
7.88
6.79
52.77
54.69
57.87
60.92
62.37
67.89
73.86
69.93
59.38
66.16
73.87
10.70
1.26
9.70
9.74
11.41
15.17
17.76
19.76
27.34
22.07
15.77
1.32
1.14
6.73
.58
.64
.33
.22
.20
4.66
5.29
4.63
5.25
5,87
4.69
5.44
4.06
3.76
3.90
3.58
1.09
49
laneoua
Table 83. TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOIl STATE, COUNTV, SCHOOL,
ROAD. DEBT SERVICE, AND MISCELLANEOUS PURPOSEs IN PERCENTAGES OF TOTAL
WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Eastern Oregon Counties
(Counties included: Baker, Crook, DeSchutes, Gilliam, Grant, Harney, Hood River,
Jefferson, Klamalh, Lake, Malheur, Morrow, Sherman, Umatilla,
Union, Wallows, %Vasco, Wheeler)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
9.97
4.15
19.63
18.80
20.55
21.97
21.06
20.39
14.86
20.97
25.16
21.72
24.51
50.14
54.19
56.90
56.82
58.73
59.33
68.78
60.92
54.89
58.77
58.21
1.16
Roads
Debt
Service
8.32
10.43
10.24
10.85
11.50
11.41
10.46
11.74
10.66
13.14
13.89
13.61
11.43
935
8.16
6.51
5.94
2.65
2.79
3.26
1.89
1.81
Miscellaneous
1.52
1.76
1.71
1.64
2.08
2.61
3.04
2.18
2.79
4.01
4.05
Table 84.
TAX LEVIES ON EQUALIZED RURAL VALUATIONS FOR STATE, COUNTY, ScilooL,
ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES OF TOTAL
\VEIGSITED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
State of Oregon
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
8.86
3.68
20.16
20.16
19.80
20.85
20.64
16.15
10.68
16.64
21.16
18.68
18.26
50.97
53.84
56.42
57.14
57.23
61.83
70.24
63.06
56.92
60.16
63.65
10.27
12.21
13.19
12.48
12.43
13.23
11.85
13.89
14.05
13.40
11.06
1.03
50
Debt
Service
Miscel.
laneous
6.11
6.28
6.83
5.60
4.70
3.63
3.84
3.77
3.93
3.97
4.27
4.34
3.52
4.26
452
2.89
2.89
3.62
2.88
200
4.87
504
DEBT SERVICE
00
COUNTY
//
Figure 8. Tax levies on rural valuation of Coast Counties in percentages of total weighted levies for purposes indicated, 1910-1945.
r
::::::
'
6'
'
r1riV/Ar''
00
7A 4
Boo
S
20
1910
gIl
1912
1913
1910
1915
1016
1917
019
1919
920
1921
1922
1923
1024
1925
(926
1927
(929
1929
930
1931
932
934
930
107$
936
(939
197$
930
900
1941
940
043
940
045
Figure 9. Tax levies on rural valuation of Willamette Valley Counties in percentages of total weighted levies for purposes indicated,
19 10-1945.
Tax levies on rural valuation of Southern Oregon Counties in percentages of total weighted levies for ptirposes mdi-
Figure 10.
cated, 1910-1945.
ii'it
/v)/f COUNTY4'/
IO
1911
Figure 11.
1912
1913
191:
1915
:9:6
1917
1916
9:9
1020
921
1022
993
924
925
025
927
629
929
940
1941
:932
933
1934
7635
936
037
934
939
940
7641
642
1949
7644
94'
Tax levies on rural valuation of Eastern Oregon Counties in percentages of total weighted levies for purposes indicated,
19 10-1945.
PUBLIC EXPENDITURES IN OREGON
53
Change of tax year from calendar year to fiscal year basis
The relatively low tax levies for the 1941 assessment roll year
and the corresponding dips in the lines on the graphs for that year
are explained by the change-over of our tax year from the calendar
year to the fiscal year basis.
The 1941 Legislature advanced the date of assessment of all
taxable property in the state from the first day of March to the first
day of January.1 All property tax levies and collections were also
changed from the calendar year basis to the fiscal year basis. All
public authorities charged with the levying of taxes, including the
State Tax Commission, county courts, school district boards, city
councils, and all other municipal and public authorities authorized to
levy taxes, were directed thereafter to ascertain in July of each year
the amount of revenue necessary for their respective purposes for
.the current fiscal year of July 1 to June 30.2
The advancement of the assessment date from March first to
January first left unchanged the quarterly tax collection dates of
November fifteen, February fifteen, May fifteen, and August fifteen.
To effect the change from the calendar year basis to the fiscal
year basis, however, taxes levied upon the March 1, 1941 assessment
rolls (the last March 1 rolls) were made adequate to meet the needs
of the various taxing jurisdictions for the six morths' period only,
January 1, 1942 to June 30, 1942. The first half of these taxes was
made payable on or before the fifteenth day of March, 1942, and the
second half on or before the fifteenth day of June, 1942.
Owing to the fact that there had always been a certain amount
of deficit financing under the old calendar year tax basis, especially
by school districts, it was found necessary by most tax levying jurisdictions to impose taxes for the above six-month period appreciably
in excess of one half of the previous year's taxes in order to put them
on a cash basis. For the state as a whole the taxes imposed for the
six-months' period aggregated 72 per cent of the taxes imposed for
the preceding calendar year.
Rural taxes by functions and groups of counties
Rural taxes by functions and groups of counties for the years.
1935 to 1945, inclusive, are presented in Tables 85, 86, 87, 88, and
89. No perceptible upward or downward trend is discernible in the
total rural tax data of Southern Oregon and Eastern Oregon Counties for this period. Data for Coast Counties indicate a downward
trend in total rural taxes. Data for Willamette Valley Counties indicate an appreciable upward trend in rural property taxes.
'Oregon Laws 1941, Chapter 440, Section 4, amending Section 110-335 Oregon Compiled
Laws Annotated.
'Oregon Laws 1941, Chapter 440, Sections 18 to 23 inclusive, amending Sections 110-
533, 110-534, 110-701, 110-702, 110-703, and 110-704, Oregon Compiled Laws Annotated.
Table 85.
TOTAL TAXES LEVIED ON RURAL GENERAL PItOFERTY FOR STATE, COUNTY, ScHooL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES FOR
THE ASSESSMENT YEARS 1935 o 1945, INCLUSIVE.
Coast Counties
(Counties included: Clatsop, Coos, Curry, Lincoln, Tillamook)
Year
Table 86.
Total
$2,247,582
2,139,505
2,141,892
2,186,161
2,134,465
2,040,084
1,424,061
1,687,213
1,476,252
1,483,340
1,715,171
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
State
County
School
Roads
Debt service
Miscellaneous
$110,916
51,417
$352,573
349,730
307,529
406,318
580,837
312,101
157,814
211,250
232,432
247,010
269,107
$ 987,234
987,619
1,013,613
988,229
774,888
1,009,649
778,557
901,794
700,699
780,517
908,006
$309,058
308,458
324,212
312,349
368,163
352,966
200,291
291,218
249,296
241,067
287,948
$164,675
135,583
198,983
161,934
107,684
92,199
109,427
88,959
108,198
33,306
13,155
$313,129
306,698
297,555
317,332
288,848
273,171
177,973
193,994
185,62
181,437
236,957
14,943
TOTAL TAXES LEVIED ON RURAL GENERAL PROPERTY FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES FOR
THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Willamette Valley Counties
(Counties included: Benton, Clackamas, Columbia, Lane, Linn, Marion, Multnomah, Polk, Washington, Yamhill)
Year
193-7
1938
1939
1940
1941
1942
1943
1944
1945
Table 87.
State
Total
$594,166
237,085
$6,491,084
6,270,545
6,408,436
6,727,560
6,715,693
6,377,807
4,794,131
6,493,082
6,042,969
7,099,332
8,926,089
1935
1936
69,567
County
$1,459,339
1,353,388
1,334,234
1,363,281
1,252,120
897,166
451,248
1,087,859
1,332,699
1,353,464
1,538,001
School
$3,480,587
3,512,177
3,768,103
4,068,558
4,148,801
4,238,265
3,600,016
4,269,168
3,623,492
4,372,355
5,976,870
Roads
$673,953
793,490
928,772
890,096
840,155
806,703
516,153
810,847
680,355
794,324
799,477
Debt service
Miscellaneous
$232,651
282,131
275,006
284,360
273,006
274,137
102,890
181,366
213,734
293,240
242,870
$ 90,390
92,272
102,320
121,265
112,043
161,536
123,827
143,840
192,688
285,949
368,874
TOTAL TAXES LEVIED ON RURAL GENERAL PROPERTY FOR STATE, COUNTY, SchooL, RoAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES FOR
THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Southern Oron Counties
(Counties included: Douglas, Jackson, Josephine)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
$1,456,407
1,369,447
1,364,255
$123,958
48,764
1,310,028
1,277,512
1,003,320
1,137,899
998,599
1,195,563
1,541,518
14,202
$321,350
329,454
287,707
323,290
243,814
152,340
27,277
68,760
95,219
94,344
104,435
1,37-4,484
School
$
768,430
748,763
789,472
837,123
817,272
867,330
741,250
795,236
592,771
7901707
1,138,619
Roads
$155,671
154,157
132,127
133,738
149,649
193,666
178,034
225,536
272,994
263,870
243,085
Debt service
Miscellaneous
$19,140
15,690
91,657
8,092
8,309
4,297
2,098
2,149
-
$67,860
72,619
63,293
72,783
76,783
59,877
54,662
46,21
37,616
46,640
55,378
Table 88.
TOTAL TAXES LEVIED ON RURAL GENERAL PROPERTY FOE STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES FOR
THE ASSESSMENT YEARS 1935 TO 1945, INcLUsIvE.
EaStern Oregon Counties
(Counties included: Baker. Crook, Deschutes, Gilliam, Grant, Harney, Hood River, Jefferson, Kiamath, Lake, Malheur, Morrow,
Sherman, Umatilla, Union, Wallowa, Wasco, Wheeler)
Year
Table 89.
Total
$4,813,444
4,579,515
4,491,105
4,734,393
4,897,858
4,797,995
1935
1936
1937
1938
1939
1940.
1941
1942
1943
1944
1945
State
$472,155
189,817
56,408
3,244,55 9
4,254,714
3,580,235
4,339,553
4,987,702
$
County
School
Roads
Debt service
Miscellaneous
946,432
861,806
922,613
1,040,521
1,031,702
978,434
481,868
892,130
900,764
941,992
1,221,689
$2,417,335
2,481,531
2,556,150
2,690,110
2,877,097
2,846,693
2,230,871
2,592,410
1,963,921
2,551,904
2,904,695
$401,353
497,086
515,920
539,100
512,216
563,133
346,247
558,291
498,192
590,062
570,448
$502,301
469,253
419,156
386,626
318,425
284,458
86,686
119,295
116,625
82,391
89,451
$ 73,869
80,019
77,266
77,838
102,008
125,274
98,887
92,589
100,731
173,205
201,421
TOTAL TAXES LEVIED ON RURAL GENERAL PROPERTY FOR STATE, COUNTY, SCHOOL, ROAD, DEBT SERVICE, AND MISCELLANEOUS PURPOSES FOR
THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
State of Oregon
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
$15,008,517
14,359,012
14,405,688
15,022,598
15,058,044
14,493,398
10,466,071
13,572,908
12,098,055
14,117,788
17,170,380
State
County
$1,321,195
527,083
$3,029,694
2,894,378
2,852,083
3,133,610
3,108,473
2,340,041
1,118,207
2,259,999
2,561,114
2,636,807
3,133,232
154,220
School
$ 7,653,586
7,730,090
8,127,338
8,584,020
8,618,058
8,961,940
7,350,694
8,558,608
6,880,883
8,495,483
10,928,190
Roads
$1,540,035
1,753,191
1,901,031
1,875,283
1,870,183
1,916,468
1,240,725
1,885,892
1,700,837
1,889,323
1,900,958
Debt service
$918,767
902,657
984,802
841,012
707,424
655,091
301,101
391,769
438,557
408,937
345,476
'liScellaneous
$548,248
551,608
540,434
588,675
599,682
619,858
455,349
476,641
516,663
687,231
862,630
56
STATION BULLETIN 447
Total taxes on rural property by major divisions of the state
Rural taxes for the state and for the major divisions of the
state, in terms of the 1926 all-commodity wholesale index dollar, are
presented in Table 90. The highest peak in the total rural taxes for
the state during the eleven-year period under consideration was
reached in the 1939 assessment year with a tax of $19,530,537. The
highest peak of all years was reached in the 1932 assessment year
with a total tax of $24,283,200.
The data in Table 91 indicate the trends in these taxes, in terms
of the 1926 all-commodity wholesale index dollar, imposed upon the
rural taxable property of the state and upon the rural taxable property of each of the four groups of counties or major divisions of the
state. The taxes for each of the eleven years are presented in percentages of the 1910 to 1913 average taxes.1
Table 90.
TAXES LEVIED ON RURAL PROPERTY IN OREGON s' MAJOR DIVISIONS IN TERMS
OF THE 1926 ALL-COMMODITY (WHOLESALE) INDEX DOLLAR
Year
$18,760,646
17,771,055
16,692,570
19,112,720
19,530,537
18,439,438
11,988,627
13,737,761
11,734,292
13,574,796
16,229,187
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Table 91.
-
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
All Counties
Eastern Ore- Southern Oregon Countils
gon Counties
$6,016,805
5,667,717
5,204,061
6,023,401
6,352,604
6,104,319
3,716,562
4,306,391
3,472,585
4,172,647
4,714,274
$1,820,509
1,694,860
1,580,828
1,748,707
1,699,128
1,625,334
1,149,278
1,151,720
968,573
1,149,580
1,457,011
\Villamette
Valley
Coast
Counties
Counties
$8,113,855
7,760,575
$2,809,477
2,647,903
2,481,915
2,781,375
2,768,438
2,595,527
1,631,228
1,707,705
1,431,864
1,426,288
1,621,145
7,425766
8,559,237
8,710,367
8,114,258
5,491,559
6,571,945
5,861,270
6,826,281
8,436,757
TREND OP TOTAL TAXES (REDUCED TO THE 1926 ALL-COMMODITY WHOLESALE
INDEX) UPON RURAL TAXABLE PSOPERTY IN PERCENTAGES OP THE
1910 TO 1913 AVERAGE TAX.
Year
All counties
Eastern Ore- Southern Oregon Countics
gon counties
159.79
151.36
142.18
162.79
166.26
157.05
102.11
117.01
99.94
158.74 -
138.23
124.36
11562
149.53
137.30
158.92
167.60
161.05
98.04
113.62
91.62
11009
123.28
114.77
107.05
118.42
115.06
110.06
77.83
77.99
65.59
77.85
98.66
Willamette
Valley
Coast
Counties
Counties
170.1.4
162.72
155.70
179.47
182.6-t
170.14
115.15
137.80
122.90
143.13
176.90
-
164.80
155.32
145.59
163.15
162.39
152.25
95.69
100.18
83.99
83.66
95.09
'The 1910-1913 average taxes were used as a base in order to bring the data in thi3
study in conformity with the data of the earlier study as presented in Figure 12.
57
PUBLIC EXPENDITURES IN OREGON
400
380
360
340
320
4 300
200
LEGEND
ALL CCJJNTIES
0 200
EASTERN
JNTIES
SOUTHERN COUNTIES
COUNT ES
WILLAUCTIE COUNTIES
-COAST
240
220
0
200
z 60
N
--
__________
4 160
7 140
//:
5 120
-J
4T__
IOU
4
90
60
40
20
191.4
1916
1918
920
922
924
926
1930
032
I93
1.940
942
1144
Figure 12. Rural tax trends (reduced to 1926 all commodity index).
Figure 12 presents these tax trends for the 36-year period, 1910
to 1945 inclusive, thus including the eleven years under consideration
in this study as well as the 25 years treated in the previous study.
DISTRIBUTION OF URBAN LEVIES BY COUNTIES
Tables 92 to 163 inclusive present tax levies by counties and
functions for the li-year period, 1935 to 1945, inclusive. The years
in all cases are the assessment years unless otherwise indicated.
Urban property includes the taxable property of all incorporated
cities in the state, irrespective of their size. Curry County contained
no incorporated cities until the year 1936.
These tables contain two series of statistical compilations on
urban tax levies, corresponding to Tables 1-72 on rural levies. In
the one series of tables are found the weighted average levies in
mills on urban assessable property for state, county, school, road,
special city, debt service, and miscellaneous purposes, and in the other
58
STATION BULLETIN 447
series of tables are contained the tax levies for the designated purposes in percentages of total weighted levies.
The tables are arranged alphabetically according to counties, the
table containing the levies in mills immediately preceding the table
of the corresponding county indicating the same levies in percentages
of total levies.
The tables admit of intercounty comparisons of levies and
trends in levies for the various functions covering the 11-year period
1935 to 1945.
Table 92.
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, ScHooL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1035 TO 1945, INCLUSIVE.
Baker County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
61.69
62.36
61.30
68.88
66.78
68.39
42.46
58.07
53.92
54.90
52.05
2.83
1.16
9.66
4.81
4.15
5,88
5.06
5.18
2.32
4.86
5.42
5.73
7.10
22.71
24.56
23.48
27.61
27.14
28.20
21.50
23.43
18.41
19.17
18.89
2.49
3.03
4.18
3.37
4.43
4.39
2.50
3.29
4.15
4.21
3.06
24.12
25.08
26.69
27.57
26.88
27.45
14.98
23.96
23.51
25.00
23.04
.34
Debt
serVIce
Miscel.
laneous
3.88
3.72
2.80
4.45
2.93
3.17
1.16
2.53
2.43
.79
Table 93. Tax LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
Roao, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLusIVE.
Baker County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.59
1.86
9.17
7.71
6.77
8.54
7.58
7.57
5.46
8.37
10.05
10.44
13.64
Sb.Rt
39.38
38.30
40.08
40.64
41.23
50.64
40.35
34.14
34.91
36.22
4.04
4.86
6.82
4.89
6.63
6.42
5.88
5.67
7.70
7.67
5.88
29.10
40.22
43.54
40.03
40.25
40.14
35.28
41.26
43.60
45.54
44.27
.51
Debt Miscelservice laneous
6.29
5.96
4.57
6.46
4.39
4.64
2.74
4.36
4.51
1.44
Table 94. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Benton County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
RoadS
Special
city
51.39
49.66
49.88
49.55
49.30
45.23
27.23
44.79
37.02
40.45
39.22
2.83
1.16
5.65
6.02
6.87
5.45
4.21
2.67
21.46
20.91
21.67
22.13
22.59
22.01
16.20
20.18
2.53
3.70
3.04
4.36
4.51
3.50
2.45
3.90
2.98
.11
2.14
17.93
16.68
17.58
17.61
17.65
17.05
3.00
15.89
16.23
16.99
18.82
.34
.58
4.82
5.18
5.22
4.31
11.64
18.02
13.34
Debt MiscelservIce laneous
.99
1.19
.72
.99
.11
.14
.47
Table 95. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL \VEIGHTED LEVIES FOB THE ASSESSNIENT YEARS 1935 TO 1945, INCLUSIVE.
Benton County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.51
2.13
.69
I
County
School
Roads
10.99
12.12
13.77
11.00
8.54
41.76
42.11
43.44
44.66
45.82
48.66
59.49
45.05
31.44
44.53
34.00
4.92
7.45
6.10
8.80
9.15
7.74
8.99
8.71
8.05
.27
5.46
5.90
2.13
10.76
13.99
12.90
10.99
Special
city
34.89
33.59
35.25
15.54
Miscel.
Debt
Service laneous
1.93
2.40
1.44
35.80
37.70
29.38
35.48
43.84
42.00
47.97
2.67
.27
.36
1,20
Table 96. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOB
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT 'SEARS 1935 tO 1945, INCLUSIVE.
ClackamAs County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
51.01
53.32
2.83
1.16
9.75
8.11
8.93
9.61
8.83
4.25
2.49
6.23
6.54
7.04
7.60
19.23
4.40
6.16
6.29
6.28
5.07
5.28
1.77
4.92
3.48
3.55
3.31
14.96
14.07
14.26
14.49
16.39
7.52
12.61
13.33
54.64
57.02
56.98
55.32
33.74
46.76
39.39
46.49
46.6
.34
59
09.83
22.29
23.94
25.22
26.40
21.96
21.00
15.57
20.49
18.53
12.6
14.70
Debt Miscelservice laneous
1.54
3.10
3.06
2.93
3.03
3.00
2.55
2.52
Table 97. TAx LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, CoUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIvE.
Clackanias County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Table 98.
Total
State
County
100.0
100.0
300.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.55
2.18
19.11
15.21
16.34
16.85
15.49
7.68
7.38
13.32
.60
16.64
15.14
16.29
School
-
37.70
37.19
40.80
41.99
44.26
47.72
65.09
49.19
39.62
44.07
39.71
Roads
8.6
11.1 5
11.1 1
11.6 1
8.5 0
9.1 S
5.1 S
10.1
2
8.1 5
7.t
4
7.6 9
SpeCial
City
25.99
28.06
25.75
25.01
25.43
29.63
22.29
26.97
33.92
27.66
31.50
Debt Misce!service laneouS
3.02
5.81
5.60
5.14
5.32
5.42
.97
5,49
5.41
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, ScHooL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOE THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Clatsop County
Year
1935
1936
1936
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
88.21
86.44
86.21
84.59
79.98
80.17
48.52
66.01
61.42
64.28
61.26
2.83
1.16
11.12
9.73
9.30
9,28
7.34
7.23
4.76
7.24
7.58
7.73
7.86
29.96
28.40
28.63
26.11
25.67
26.13
20.64
17.29
13.14
15.76
13.47
2.84
3.56
3.96
5.60
3.85
3.81
2.65
3.55
3.01
3.81
4.77
.34
Special
City
Debt MiscelService laneouS
10.11
11.54
11.59
11.68
11.75
11.87
5.75
9.88
9.97
9.67
9.01
31.35
32.05
32.73
31.92
31.03
31.13
14.72
28.05
27.72
27.31
26.15
Table 99. TAx LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Clatsop County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
3.21
1.34
12.61
11.26
10.79
10.97
9.18
9.02
9.81
10.97
12.34
12.03
12.83
33.96
32.85
33.21
30.87
32.10
32.59
42.54
26.19
21.39
24.52
21.98
3.22
4.12
4.59
6.62
4.81
4.75
5.46
5.38
4.90
5.93
7.79
35.54
37.08
37.97
37.73
38.80
38.83
30.34
42.49
45.13
42.49
42.69
.42
60
Debt
Service
Miscellaneous
11.46
13.35
13.44
13.81
14.69
14.81
1185
14.97
16.23
15.04
14.71
Table 100. WEIGHTED AVERAGE TAX LEvIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SI'ECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Columbia County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
63.89
57.56
64.88
66.16
2.83
1.16
9.67
8.38
8.66
8.26
5.86
4.53
1.89
4.67
5.39
5.35
3.41
27.21
22.00
30.20
30.22
30.89
32.07
23.27
27.39
21.70
27.83
25.86
2.55
4.81
5.85
6.20
8.13
8.69
5.07
5.98
5.77
6.39
6648
67.81
39.20
54.83
51.37
58.03
57.53
.34
11.27
MiscelDebt
service laneous
Special
CiIy
21.61
2121
-
20.14
21.48
21.26
21.56
.96
.08
8.89
16.64
15.75
15.74
14.43
.15
2.76
2.65
2.56
.07
Table 101. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Columbia County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.42
2.01
l5.i4
42.62
38.22
46.55
45.68
46.47
47.29
59.36
49.95
42.24
47.96
44.95
3.99
8.36
9.06
9.37
.51
14.56
13.35
12.48
8.81
6.68
4.82
8.52
10.49
9.22
5.93
12.23
12.82
12.93
10.91
11.23
11.01
19.59
Special
city
33.82
36.85
81.04
32.47
31.98
31.79
22.68
30.35
30.66
27.12
25.08
Debt Miscel.
service laneous
5.37
4.57
4.45
1.42
.24
.27
.12
Table 102. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Coos County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
86.14
84.92
87.78
87.03
83.33
77.82
54.58
61.77
58.11
55.08
62.56
2.83
1.16
8.07
9.15
9.60
12.27
8.54
7.42
2.39
3.42
2.45
4.76
3.07
28.76
30.26
32.24
29.08
32.33
32.34
26.52
24.54
19.34
21.02
24.40
5.51
5.96
5.63
5.81
5.93
4.68
3.29
3.70
3.66
2.87
2.22
29.78
27.57
27.07
25.95
25.18
23.73
12.00
20.47
22.35
21.50
24.94
.34
61
Debt Miscelservice lan.eoua
4.26
3.65
6.30
6.80
4.87
4.26
7.27
6.23
7.30
2.18
.87
6.93
7.17
6.94
7.12
6.14
5.09
3.11
3.41
3.01
2.75
7.06
Table 103, TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL \VEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INcLUSIvE,
Coos County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
1.28
1.17
.41
County
School
Roads
9.7
3.it9
8.40
7.02
6.41
6.68
7.11
6.04
6.03
5.99
6.30
5.21
10.77
10.94
14.10
10.25
9.57
4.38
5.54
4.22
8.64
4.91
35.63
36.73
33.41
38.80
41.72
48.59
39.73
33.28
38.16
39.00
355
Special
City
34.57
32.47
30.84
29.82
30.22
30.61
21.99
33.14
38.46
39.03
39.87
MiscelDebt
serviCe laneous
4.95
4,00
7.18
7.81
5.84
5.49
13.32
10.09
12.56
3.96 .
1.39
8.04
8.44
7.90
8.18
7.37
6.57
5.70
5.52
5.18
4.99
11.29
Table 104. WEIGI-ITED AVERAGE TAX LEVIES IN MILLS ON EQL'ALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Crook Counly
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
70.46
72.87
70.72
68.56
63.89
65.64
33.48
42.67
34.45
38.86
56.94
2.83
1.18
6.15
6.69
6.70
7.21
8.19
3.82
3.06
4.39
.37
4.42
5.14
13.45
15.33
14.99
16.63
16.58
17.59
11.96
19.98
12.65
16.59
24.37
1.85
2.31
2.17
2.20
2.62
2.62
1.19
1.04
1.04
1.02
.14
.69
Special
cily
.9.21
40.48
40.73
18.50
34.32
34.99
14.19
14,2 9
15.30
14.78
24.63
Debt Miscelservice laneous
6.97
6.90
6.13
4.02
3.84
6.82
2.87
2.52
4.39
.21
.5 5
.70
.14
.25
1.71
1.66
Table 105. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Crook County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
Counly
School
Roads
100.0
100.0
100.0
100.0
4.02
1.59
8.73
9.18
9,47
19.09
21.04
21.20
24.26
25.95
26.80
35.72
46.82
2.62
3.17
3.07
3.21
4.10
3.99
3.55
2.44
3.02
2.62
1.21
1.00.0
100.0
100.0
100.0
100.0
100.0
100.0
.53
10.5 2
9.69
5.82
9.14
10.29
1.07
11.37
9.38
62
3672
42.69
42.80
Special
city
55.65
55,5 5
57.59
56.15
53.72
53.31
42.38
33.28
44.41
38.03
43.26
Debt Miscelservice laneouS
9.89
9.47
8.67
5.56
6.01
10.05
8.57
5.91
12.74
4.40
2.92
.63
1.29
2.03
.87
.44
Table 106. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS Foe
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AN!) MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT \EARS 1935 TO 1945, INCLUSIVE.
Curry County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
68.43
64.14
64.60
64.23
61.53
41.36
53.36
38.96
40.41
39.56
1.16
8.25
8.94
10.55
10.19
13.68
6.22
8.20
6.01
21.70
28.51
26.79
27.64
28.15
21.91
22.16
16.06
24.81
15.02
3.30
3.61
2.97
3.37
.84
.74
5.97
1.35
.34
5.94
7.57
SpeCial
City
18.38
12.54
13.86
14.67
13.36
6.65
11.27
10.05
10.26
11.03
Debt
MiScel-
SerViCe
laneous
6.39
3.61
3.62
3.40
2.02
3.20
.38
7.25
6.93
6.81
4.62
3.48
2.64
5.38
5.49
5.34
Table 107. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
01' TOTAL WEIG}ITED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Curry County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
SChool
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
1.70
12.06
13.94
16.33
15.87
22.23
15.04
15.37
15.43
34.63
44.45
41.47
43.03
45.75
52.97
41.53
41.22
61.40
37.97
4.82
5.63
4.60
5.25
1.37
1.79
.53
15.02
11.19
3.47
19.14
Special
city
26.86
19.55
21.46
22.84
21.71
16.08
21.12
25.80
25.49
27.88
Debt MisCelserviCe laneous
9.34
5.63
5.60
5.29
3.28
7.74
.71
10.59
10.80
10.54
7.19
5.66
6.38
10.08
14.09
13.21
Table 108. WEIGhTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
DeSChuteS County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
66.29
65.45
66.08
69.44
63.12
60.45
32.83
47.78
43.63
44.75
56.28
2.83
1.16
8.23
8.06
9.18
14.62
9.69
9.13
4.29
6.84
4.04
1.13
7.80
29.58
26.52
29.61
29.76
30.48
29.99
23.45
23.71
17.12
13.68
26.82
1.48
2.03
1.21
.82
.80
.81
.38
.34
63
.72
6.08
Special
city
Debt Miscelservice laneous
24.17
27.68
26.08
24.24
21.81
19.52
4.71
17.23
21.75
23.86
21.66
1.00
Table 109. Tax LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL.
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PuRposEs IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 ro 1945, INCLUSIVE.
Deschutes County
Year
Total
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
State
County
4.27 - 12.42
1.77
.54
12.32
13.89
21.05
15.35
15.10
13.07
14.32
9.26
2.53
13.86
School
44.62
40.52
44.81
42.86
48.29
49.61
71.43
49.62
39.24
30.57
47.65
Roads
Special
city
Debt
&ervce
Miscel
laneous
2.2336.46
3.10
1.83
1.18
1.27
1.34
1.16
1.65
13.59
42.29
39.47
34.91
14.55
32.29
14.36
36.06
49.85
53.32
38.49
1.66
Table 110. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, Scijoot, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Douglas County
Year
1935
1936
1937
1938
1939
1940
1941
1042
1943
1944
1945
Total
State
County
School
Roads
Special
cIty
83.88
64.07
58.67
56.96
53.29
51.53
33.23
36.14
33.26
42.85
48.38
2.83
1.16
7.54
8.07
6.96
7.22
4.25
1.05
25.02
25.60
25.37
23.84
22.94
23.28
17.35
7.59
10.62
17.59
21.67
3.64
3.22
3.42
3.43
3.48
5.30
5.07
6.21
7.43
5.25
3.65
23.99
25.25
22.17
21.70
21.48
21.16
10.47
21.66
15.21
18.26
19.81
.34
1.75
3.25
Debt Miscel.
service lanous
.71
.15
.77
.75
.77
.80
.74
.34
.68
Table 111. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Douglas County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100,0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.43
1.81
11.80
12.59
11.86
12.68
7.97
2.04
29.17
5.70
5.03
5.83
6.02
4.08
6.72
4105
.64
64
39.96
43.24
41.85
43.05
45.18
52.21
21.00
31.93
44.79
653
10.28
15.26
17.20
22.34
12.25
7.54
Special
city
37.55
39.41
37.79
38.10
40.31
41.06
31.51
59.90
45.73
42.61
40.95
Debt Micelservice laneous
24
1.11
1.20
1.28
1.35
1.50
1.44
1.00
1.90
Table 112
WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Gilliani County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
77.10
59.47
49.44
47.87
50.55
50.35
26.29
37.59
30.04
36.12
88.56
283
5.37
4.88
4.74
4.61
4.95
19.02
18.80
14.49
11.49
13.76
15.15
11.00
16.75
9.17
15.87
11.47
8.10
8.37
3.59
3.84
8.84
4.50
1.19
2.23
1.60
1.23
1.76
1.16
.34
463
2.38
.89
.89
1.81
3.71
Special
city
42.25
26.51
22.05
23.38
23.28
23.35
11.51
17.51
18.18
Debt MiScel.
service laneous
4.39
4.54
4.36
4.35
3.97
2.31
1651
20.92
.14
.21
.21
.20
.41
.41
.21
.21
.20
.70
.70
Table 113.
TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THT ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Gilliam County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
8.67
1.95
6.97
8.21
9.59
9.63
9.79
9.20
9.05
2.37
2.96
5.01
9.62
24.67
31.61
29.31
24.00
27.22
30.09
41.84
44.56
30.53
43.94
29.75
4.02
5.67
7.26
8.02
7.60
8.94
4.53
5.93
5.33
3.41
4.56
54.80
44.58
44.60
48.84
46.05
46.37
43.78
46.58
60.52
45.71
54.25
.67
Debt Miscelservice laneous
5.69
7.63
8.82
9.09
7.86
4.59
.18
.35
.42
.42
.81
.81
.80
.56
.67
1.94
1.82
Table 114. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DERT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Grant County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
75.01
79.03
66.84
64.19
66.31
58.68
47.81
-63.67
54.73
54.45
58.85
2.83
1.16
.34
-
County
Sohool
7.49
5.97
3.77
4.79
7.17
5.63
4.86
6.20
7.10
4.63
5.93
29.64
36.24
29.09
29.85
30.18
19.51
26.32
31.39
19.76
21.63
26.09
65
Roads
-
1.96
1.50
1.94
Special
city
28.17
29.30
29.07
21.17
24.81
28.46
13.74
23.91
25.89
23.68
23.86
Debt Miscel.
service laneous
4.72
4.86
4.91
4.44
3.81
5.08
2.89
2.17
1.98
4.51
2.97
Table 115. TAX Lcvrts ON EQUALI2ED USSAN VALUATIONS roe STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOB THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Grant County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
3.77
1.47
9.99
7.55
5.64
7.46
39.52
45.86
43.52
46.50
45.51
33.25
55.05
49.81
2.61
1.90
.51
1081
9.59
10.17
9.74
12.97
8.50
10.08
3.02
Special
city
37.82
37.07
43.49
36.10
37.42
48.50
2874
37.56
47.30
43.49
40.54
36.10
39.72
44.33
Debt Miscelservice laneous
6.29
6.15
7.35
6.92
5.75
8.66
6.04
3.41
3.62
8.28
5.05
Table 116. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Harney County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
74.01
77.10
78.35
80.75
78.48
76.38
50.88
72.41
69.01
37.32
80.47
2.83
1.16
12.49
10.05
11.37
13.70
12.15
13.88
8.83
21.96
24.31
25.34
24.45
25.64
22.21
20.49
21.31
14.14
30.03
26.16
4.77
4.79
4.81
5.55
4.79
4.69
2.13
4.46
2.68
3.05
3.98
31.23
35.23
35.59
36.35
34.25
33.94
17.85
35.82
38.32
40.98
33.52
.84
9.61
13.87
13.28
11.81
Debt
Service
Mscel.
laneouS
.73
1.56
1.24
.70
1.31
1.66
1.58
1.21
Table 117. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL.
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Harney Courtly
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
3.82
1.51
16.88
13.04
14.51
16.97
15.48
18.17
17.35
13.27
20.10
15.19
14.68
29.67
31.51
32.34
30.28
32.67
29.08
40.27
29.43
20.49
34.39
32.51
6.44
6.21
6.14
6.87
4.11
6.14
4.19
6.16
3.88
3.49
4.95
42.20
45.69
45.43
45.01
43.64
44.44
35.08
49.47
55.53
46.93
47.87
.43
66
Debt Miscelservtce laneous
.99
2.02
1.58
.87
1.67
2.17
3.11
1.67
Table 118. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, ScHoOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Hood River County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
64.88
2.83
1.16
6.77
7.04
8.99
7.06
8.77
26.99
28.58
27.42
26.99
22.98
23.24
11.35
22.42
17.18
16.94
20.26
3.40
4.70
4.62
4.98
3.10
3.16
2.08
.96
6 4.73
61.47
63.49
59.73
57.60
28.62
54.51
43.56
42.37
52.30
.34
5.81
8.91
9.41
5.75
.72
6.48
1.63
Special
City
20.71
19.43
18.27
20.07
20.27
19.64
10.48
Miscel.
Debt
Service laneous
3.67
3.87
4.01
4.11
3.80
4.32
2020
20.36
19.61
20.09
.27
.16
.28
.47
.43
.80
1.52
.27
5.10
3.84
Table 119. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCsccoI.,
ROAD. SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Hood River County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
SChool
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.38
1.79
10.47
10.88
11.37
11.12
14.68
11.82
13.68
17.26
13.20
41.75
44.07
526
.56
1.70
12.39
4461
42.51
38.47
40.35
39.85
41.13
39.44
39.98
38.74
Special
City
7.26
7.52
7.85
5.19
5.48
7.27
1.76
32.04
30.02
29.72
31.61
33.94
34.10
36.62
37.08
3.12
46.29
88.41
Debt
Miscel.
larteous
5.68
5.98
6.52
6.47
6.36
7.50
.42
Service
4674
.26
.44
.79
.75
2.80
2.79
.62
12.04
7.34
Table 120. IVEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Jackson County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
69.84
66.30
65.16
60.98
61.75
60.22
33.62
54.15
47.67
48.96
43.56
2.83
1.16
.34
County
School
61
3179
6.09
31.20
6.14
6.01
5.50
3.94
1.51
3.72
3.38
1.855
67
29.73
26.77
27.68
28.25
18.32
24.60
18.20
20.02
17.52
Roads
Special
city
2.28
2.84
3.41
3.47
3.98
4.53
2.24
4.40
5.51
6.25
6.09
25.88
23.94
25.10
24.18
23.71
23.19
10.97
20.88
20.46
20.61
19.83
Debt
Service
.92
93
.70
.49
.50
.25
.23
.20
M iseel.
lap IDOUS
Table 121. TAX LEVIES ON EQUALIZED URBAN VALUATIONS POD STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEIIT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OP TOTAL \\EIGIITED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
JackSon County
Year
1935
1936
1937
1936
1939
1940
1941
1942
1943
1944
1945
Total
State
County
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.05
1.75
8.59
9.19
8.42
9.86
8.91
6.54
4.49
6.87
7.09
3.78
.55
School
Roads
Special
city
45.5_
3.26
4.28
5.23
5.69
6.44
7.52
6.66
8.13
11.56
12.77
13.98
37.06
36.11
38.52
39.67
38.40
38.51
12.63
38.56
42.92
42.10
45.52
47.0 6
45.63
43.90
44.83
46.91
54.49
45.43
38.18
40.50
40.22
Debt
SeFV ice
1.32
1.40
1.08
.80
.31
.42
.68
.37
MiScel.
laneous
.20
.21
.12
.07
.06
.10
1.04
.65
.25
.47
.28
Table 122. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, Sd-tOOL, ROAD, SPECIAl. CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
efferSOn County
Year
Total
71.00
49.40
44.79
42.33
50.64
52.29
32.13
13.20
38.51
25.11
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
State
2.83
1.18
.34
88.83
County
5.24
4.40
4.68
5.63
6.37
7.16
4.85
8.76
6.52
6.90
5.01
School
29.83 22.55
19.29
17.53
26.35
23.72
18.04
11.53
19.27
6.15
43.96
Roads
Special
ctty
Debt
servIce
1.37
1.12
1.09
1.59
1.55
1.86
.99
2.25
1.63
2.48
5.95
30.08
18.56
18.30
16.53
15.03
13.47
10.25
10.68
11.11
9.58
33.91
1.74
1.61
1.43
1.05
1.00
.98
Miscellaneous
Table 123. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL.,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL IVEIGI-ITED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Jefferson County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
100.0
100.0
100.0
100.0
100.0
3.08
2.35
1.00.0
100.0
100.0
100.0
100.0
100.0
.67
County
School
Roads
Special
city
7.37
8.90
41.96
45.65
43.07
41.41
52.03
54.93
49.92
34.73
50.01
24.49
40.49
1.93
2.27
2.43
3.76
3.06
3.75
1.08
6.78
4.23
9.88
6.70
42.11
37.57
40.86
39.05
29.68
25.76
31.90
32.11
23.83
38.15
38.17
10.45
13.30
12.58
13.69
15.09
26.39
16.92
27.48
5.64
68
Debt
Miscelservice laneous
2.45
3.26
3.19
2.48
1.98
1.87
Table 124. WEIGHTED AVERAGE Tsx LEVIES
IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL,
OAD, SPECIAL CITY DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Josephine County
Year
1939
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
92.59
95.91
93.30
90.38
89.49
87.01
51.66
61.63
59.86
59.15
57.21
L8_
1.16
11.38
13.15
15.95
15.71
13.39
12.40
37.35
38.87
38.99
40.30
40.96
41.27
32.54
33.80
7.95
8.69
5.10
1.16
2.50
1.68
5.17
1.50
1.30
4.16
33.08
34.04
33.26
33.21
32.30
31.66
13.95
26.33
26.58
26.26
23.70
.34
5.70
312
3.42
2628
25.61
25.08
5.03.
Debt MiscelservIce Ian.eous
Table 125. TAX LEVIES ON EQLALIZED URBAN VALUATIONS FOR STsTE, COUNTY, SCHOOl.,
ROAD, SPECIAL CITY, DEBT SERVICE. AND MISCElLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LYVIES FOIl THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Josephine County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
3.06
.21
12.29
13.71
17.09
17.38
14.96
14.25
40.34
40.53
41.79
44.59
45.77
47.43
62.98
54.84
43.90
43.30
43.84
8.58
9.06
5.47
1.28
2.80
1.93
10.01
2.43
2.17
7.03
8.76
.38
9.52
5.27
5.98
Special
ctty
Debt
Service
Miscel.
lanoous
35.73
35.49
35.65
36.75
36.09
36.39
27.00
42.72
44.40
4440
41.43
Table 126. WEIGHTED AVERAGE lAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSItS FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Klamalh County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
61.36
63.08
63.86
67.32
66.03
62.26
31.71
58.18
55.57
61.33
68.47
2.83
1.16
o.30
5.65
.34
'7.25
24.56
26.02
28.03
28.89
27.17
27.02
14.26
25.38
21.48
25.39
.53
1.01
1.02
.79
.24
1.23
2.10
3.51
4.80
4.32
3.40
599
6.15
6.95
2.22
4.89
3.73
4.18
5.65
69
30.8'?
Special
City
23.25
24.28
2368
26.69
26.29
24.13
12.82
24.07
25.26
27.20
28.54
Debt
service
4.89
4.96
4.84
4.80
4.74
2.93
.31
.33
.30
.24
.01
Miscel.
laneous
Table 127. TAx LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL.
ROAD, SPECIAL CITY, DEBT SERVICE, ANTI MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE
Klamath County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.61
1.84
8.64
8.06
9.42
9.14
10.08
11.16
7.00
8.40
6.71
6.82
8.25
40.03
41.25
44.10
42.91
41.15
43.40
44.97
43.62
38.65
41.40
.87
1.60
1.60
1.17
.36
1.07
6.62
6.03
8.64
7.04
4.07
.51
4500
Special
cIty
37.89
38.49
37.26
39.65
19.82
38.76
40.43
4137
45.46
44.35
41.68
Debt MiscelservIce 1anous
7.06
7.86
7.62
7.13
7.18
4.71
.08
.57
.54
.39
.01
Table 128. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Lake County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
60.24
56.71
56.50
58.10
52.65
59.70
39.48
52.90
56.01
52.74
70.37
2.83
1.16
6.85
4.86
5.13
5.06
6.10
8.16
6.01
10.08
0.08
0.63
9.13
20.79
24.19
23.04
24.08
24.03
24.64
20.79
20.59
25.05
20.05
29.32
2.23
3.23
4.70
4.42
3.68
3.20
1.14
1.60
.34
1.25
1.13
Special
City
25.78
21.58
22.64
24.54
38.41
23.70
11.54
20.63
21.88
21.81
30.79
Debt MiscelservIce
1.76
1.69
Table 129. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Lake County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
470
11.37
8.57
9.08
.64
11.76
13.65
15.22
19.05
17.54
18.26
12.97
34.51
42.66
42.37
41.44
45.64
41.21
52.66
38.92
44.02
38.02
41.67
3.70
5.70
8.48
7.61
6.99
5.35
2.89
3.02
2.04
871
70
2.37
1.61
Special
city
42.80
38.05
40.07
42.24
34.97
30.79
29.23
30.00
38.45
41.35
43.75
Debt Miscel.
servIce larreouS
2.92
2.98
Table 130. WEIGHTED AvEISAGE TAx LEvIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEPT SERVICE, AND MISCELLANEOUS
PuRrosI:s FOE THE ASSESSMENT SEARS 1935 TO 1945, INCLUSIVE.
Lane County
Year
1935
1936
1937
1938
1939-
1940
1941
1942
1943
1944
1945
Total
-itate
County
School
Roads
60.11
58.61
58.31
59.43
54.57
53.67
36.10
46.50
43.61
47.63
53.31
2.83
6.40
6.11
6.06
8.06
4.76
.98
.58
2.63
4.76
4.96
5.06
23.40
23.22
24.44
26.47
24.70
24.69
19.65
20.86
19.42
20.91
30.03
4.73.
1.16
.34
4.83
5.69
2.58
3.07
2.88
3.70
2.64
1.30
3.22
3.17
Special
city
19.85
20.36
20.15
19.87
19.69
23.01
10.53
18.66
16.41
17.02
15.05
Debt Miscel.
service laneous
2.92
2.93
1.97
2.45
2.01
2.10
1.64
1.71
1.72
1.52
.01
Table 131. TAX LEVIES ON E9IJALIZED URBAN VALUATIONS FOR STATE, COUNTY, ScHooL,
ROAD, SPECIAL CITY, DEBT ERVICE, AND MISCELLANEOUS PuRposEs IN PERCENTAGES
OF TOTAL WEIGHTED LEVItt, FOE THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Lane County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.71
10.65
10.42
38.93
39.62
41.91
44.54
44.54
46.00
54.43
44.86
44.53
43.90
56.33
7.81
8.24
9.76
4.14
1.98
.63
.
1039
13.56
8.84
1.83
1.61
5.66
10.91
10.41
9.49
570
5.17
10.25
5.68
2.98
6.76
5.95
Special
city
32.02
34.74
34.56
33.44
36.56
42.87
29.17
40.13
37.63
35.73
28.23
Debt Miscel.
service lan.eous
4.86
5.00
3.38
4.12
3.73
3.91
4.54
3.68
3.94
3.19
.02
Table 132. WEIGHTED AVERAGE '['AX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOoL, ILJAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOIl TUE ASSESSMENT \'EARS 1935 TO 1945, INCLUSIVE.
Lincoln County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
89.55
81.01
80.69
89.01
90.89
88.64
53.91
70.51
69.68
74.45
80.11
2.83
1.16
9.14
9.62
8.04
11.88
11.17
11.19
3.73
6.44
9.64
6.48
9.17
23.08
20.16
20.27
21.03
21.84
22.52
13.22
22.01
17.05
24.49
29.66
7.20
8.92
13.75
10.12
14.76
11.16
8.22
10.98
.34
7!
9.68
11.50
10.96
Special
city
38.29
34.23
32.45
38.68
37.37
37.32
24.68
26.94
32.47
31.10
29.45
Debt Miscel.
service laneous
1.82
7.19
6.92
6.18
7.30
5.41
6.45
4.06
4.14
.84
.88
.87
Table 133.
TAx LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Lincoln County
Year
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Tolal
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
3.16
1.43
10.21
11.88
9.96
11.35
12.29
12.62
6.92
9.13
13.83
8.70
11.45
25.77
24.89
25.12
21.61
24.03
25.41
24.52
31.22
24.47
32.89
37.02
9.04
.37
11.01
17.04
11.37
16.24
12.59
15.25
15.57
11.89
15.45
13.68
Special
city
42.76
42.25
40.22
43.45
41.12
42.10
45.78
38.21
46.60
41.77
36.76
Debt
Miscel-
2.01
8.03
8.54
7.66
8.20
5.95
7.28
Service
laneous
7-53
5.87
1.21
1.18
1.09
Table 134. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Linn County
Year
1135
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
Co snty
School
Roads
51.35
52.71
56.09
53.31
54.38
53.38
29.35
40.41
35.99
40.39
46.92
2.83
1.16
7 .31
7 .04
4 .29
3 .46
3 .28
1 .16
18.77
20.85
25.54
23.56
24.03
25.25
18.77
19.48
12.35
15.92
21.51
4.17
4.28
7.31
7.29
7.25
7.64
1.87
6.29
3.58
.34
.13
2 .47
2 .81
1 .57
3.45
3.12
Special
city
Debt Miscelservice laneous
18.25
19.38
18.95
19.00
19.48
19.11
8.71
14.51
17.59
18.19
18.72
Table 135. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCI-IOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMI NT YEARS 1935 TO 1945, INCLUSIVE.
Linn Counly
Year
1935
1946
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.51
2.20
14.28
13.16
7.65
36.55
19.55
45.53
44.19
44.19
47.30
63.95
48.18
34.32
39.42
45.84
8.12
8.12
13.03
13.68
13.33
14.31
6.37
15.56
.63
6.49
6.03
2.55
.32
6.86
7.01
7.61
72
9.95
8.54
6.65
Special
city
35.54
16.77
13.79
15.64
35.82
35.84
29.68
35.94
48.87
45.04
39.90
Debt Miscelservice laneous
Table
136. WEIGHTED AVERAGE TAX LEVIES IN Mjus ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT lEADS 1935 TO 1945, INcLuSIvE.
Malheur County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
ROAdS
Special
city
85.64
91.35
88.40
95.54
84.59
83.79
52.50
64.00
48.51
51.49
53.94
2.83
1.16
6.39
4.85
6.61
11.22
6.28
6.14
2.81
5.68
5.51
5.32
5.12
34.96
38.57
38.10
38.26
40.02
39.57
2.14
3.77
1.05
2.35
.84
.80
.54
.72
1.43
.77
1.23
38.25
41.92
41.87
42.17
37.11
37.28
19.74
29.27
24.71
25.50
26.07
.34
29:4 1
28.33
16.86
18.75
19.66
Debt
Service
Miscel.
laneous
1.07
LOS
.77
1.54
1.15
1.10
.76
Table 137.
TAX LEVIES ON EQUALIZED URBAN VALUATIONS 'OR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DERT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
or TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Maiheur County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Road S
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
3.31
7.46
5.31
7.48
11.74
7.43
7.33
5.35
8.88
11.36
10.33
9.49
40.82
42.22
43.10
40.05
47.31
47.23
56.02
44.27
34.76
36.41
36.45
2.50
4.13
1.19
2.46
.99
1.27
.40
.95
1.03
1.13.
2.95
1.50
2.28
Special
city
44.66
45.89
47.36
44.14
41.87
44.49
37.60
45.73
50.94
49.52
48.33
Debt
Service
Miscel.
laneous
1.25
1.18
.87
1.61
2.23
2.04
1.41
Table 138. WEIGHTED AVERAGE TAX LEVIES IN MILI.S ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SchooL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELlANEOUS
PURPOSES FOR TIlE ASSESSMENT IEARS 1935 TO 1945, INCLUSIVE.
Marion County
Yea
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
47.11
47.94
46.91
50.72
53.01
52.90
32.31
46.16
41.35
49.20
49.75
2.83
1.16
5.07
5.67
4.31
4.97
5.53
19.93
21.15
21.26
23.84
24.41
24.90
19.79
20.53
15.32
20.43
21.86
.44
.47
2.64
2.60
2.33
2.74
1.13
2.25
2.11
1.86
1.71
18.84
19.49
18.70
19.31
20.40
19.55
8.28
17.04
16.89
19.29
17.73
.34
5.71
3.11
6.34
7.03
7.62
8.45
73
Debt MiscelService laneous
Table 139.
TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Marion County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
6.01
2.42
10.76
11.93
9.19
9.80
10.43
10.79
9.63
13.73
17.00
15.49
16.98
42.31
44.12
45.12
47.00
46.05
47.07
61.25
44.48
37.05
41.52
43.94
.93
.98
5.63
5.13
4.40
5.18
1.50
4.87
5.10
3.78
3.4
39.99
40.65
39.86
38.07
38.48
36.96
25.63
36.92
40.85
39.21
35.64
.64
Debt Miscelservice laneous
Table 140. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Morrow County
Year
Total
50.80
60.26
62.97
66.85
67.32
65.12
50.01
50.25
38.95
48.51
56.30
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
State
2.83 1.16
.34
County
School
Roads
3.58
3.99
4.15
4.30
3.80
1.82
26.69
31.03
29.71
30.95
31.10
32.67
29.57
29.17
19.46
23.60
23.52
4.02
4.88
5.85
6.63
7.34
7.37
3.89
1.36
260
2.51
1.97
656
3.97
4.01
3.73
Special
city
8.65
12.88
17.89
19.69
19.40
17.52
14.49
8.83
8.33
14.01
19.10
Debt Miscel.
service laneous
5.03
5.72
5.37
5.28
5.22
5.12
2.06
4.33
4.09
3.88
3.61
.60
.12
.62
.50
.50
.37
Table 141. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Morrow County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
-
Total
State
County
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.57
1.93
7.05
5253 -- 7.92
6.59
6.43
5.64
2.80
10.90
.51
662
2.71
6.68
5.17
10.60
74
School
51.49
47.18
46.30
46.20
50.17
59.13
58.04
49.96
48.64
41.78
Roads
8.10
9.29
9.92
11.32
7.78
13.05
10.19
8.27
6.63
Special
city
17.03
21.37
28.41
29.45
28.82
26.90
28.97
17.57
21.39
28.88
33.93
Debt Miscelservice taneouS
9.90
9.49
8.53
7.90
7.75
7.96
4.12
8.62
10.50
5.00
6.41
1.00
.18
.95
1.28
1.03
.65
Table 142. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND S1ISCELLANEOUS
PURPOSES FOR THE ASSESSMENT 'EARS 1935 TO 1945, INCLUSIVE.
Multnomah County
Year
-
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
Slate
50.26
52.98
55.03
57.33
59.83
59.46
28.61
52.17
45.21
48.87
2.83
1.16
County
Roads
School
5.6617.35
6.37
7.40
7.56
8.36
8.23
4.25
7.96
8.01
6.34
.34
4589
7.14
.32
.37
18.55
19.49
19.78
20.30
20.64
.34
.34
.35
.15
.33
.56
.97
.96
998
17.56
11.59
16.20
11.49
Special
cIty
19.54
21.93
22.85
23.77
24.61
24.52
12.16
22.17
21.37
21.25
22.58
Debt Miscelservice laneous
2.13
3.26
3.94
4.06
3.98
3.91
1.44
3.32
3.16
2.94
2.77
1.43
1.34
1.35
1.82
1.81
1.81
.63
.63
.52
1.17
.95
Table 143.
TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOB THE ASSESSMENT YEARS 3935 TO 1945, INCLUSIVE.
Muitnomal County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.63
2.19
1126
34.52
35.01
35.42
34.50
34.08
34.71
34.88
33.66
25.64
33.15
25.04
.64
.70
.57
12.03
13.45
13.19
13.97
13.84
14.85
15.26
17.72
12.97
15.56
.59
.57
.59
.52
.63
1.24
1.98
2.09
Special
city
38.88
41.39
41.52
41.46
41.13
41.24
42.50
42.58
47.27
43.48
49.20
Debt Miscelservice lan.eous
6.23
6.15
7.16
7.08
6.65
6.58
5.03
6.36
6.99
6.02
6.04
2.84
2.53
2.45
3.18
3.03
1.04
2.20
1.21
1.15
2.39
2.07
Table 144. WEIGHTED AVERAGE TAX LEvIEs IN MILLS ON EQUALIZES URBAN VALUATIONS FOB
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 -o 1945, INCLUSIVE.
Polk County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
-
Tot-al
State
Connty
-- 49.13 -
2.83
1.16
4.79
7.84
7.34
6.12
4.17
2.95
1.04
4.45
3.39
4.55
5.50
55.98
55.13
16.02
59.06
49.94
32.48
45.39
41.73
41.17
40.17
.34
75
Roads
School
19.00 -22.89
23.97
25.45
26.01
24.86
18.96
22.17
17.55
17.55
16.01
-
2.98
3.97
4.19
5.13
6.31
2.25
2.95
2.47
5.93
5.14
4.50
Special
City
19.43
20.12
19.63
19.33
22.23
19.88
8.53
15.30
14.86
13.93
14.16
Debt
servICe
Miscellaneous
Table 145. TAX LEvIEs ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, ScnooL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEvIEs FOR TILE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE
Polk County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
RoadS
Special
city
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.74
2.07
9.71
14.01
13.31
10.92
38.52
40.89
43.48
45.42
44.04
49.78
58.37
48.84
42.06
42.63
39.86
6.04
7.09
7.60
5.16
10.68
4.50
12.16
7.64
14.21
12.48
11.20
39.99
35.94
35.61
34.50
37.64
39.81
26.26
33.71
35.61
33.84
35.25
.58
7.06
5.91
3,20
9.80
8.12
11.05
13.69
Debt
service
Miscellaneous
Table 146. WEIGHTED AVERAGE TAX LEVIES SN MILLS ON EQUALIZES URBAN VALUATIONS FOR
STATE, COUNTY. SchOoL, ROAD, SPECIAL CITY, DEBT SESVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT 'tEARS 1935 TO 1945, INCLUSIVE.
Sherman County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
6076
2.83
1.16
4.15
3.83
5.07
4.83
4.53
4.32
16.03
16.79
12.35
13.95
13.94
12.55
9.34
10.13
9.03
12.66
14.62
2.49
2.80
2.96
3.54
57.41
48.77
48.69
46.55
43.58
23.67
35.08
31.54
38.14
40.52
.34
1.54
4.71
2.35
3.33
4.41.
4.44
1.14
2.56
5.30
.4.23
Special
city
Debt
Service
30.92
28.08
24.24
23.88
23.33
22.27
14.33
22.27
15.24
4.34
4.75
4.15
2.49
Miscellaneous
17.53
18.34
Table 147. TAX LEVIES ON EQUALIZED USBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Sherman County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.66
2.02
6.83
6.67
10.40
9.92
9.73
9.91
26.38
29.25
25.32
28.65
29.95
28.80
39.46
28.88
28.63
33.19
36.08
4.10
4.88
6.07
7.27
9.47
10.19
.73
4.39
14.93
6.16
8.22
76
3.25
8.12
13.90
10.44
Special
city
50.89
48.91
49.70
49.05
50.12
51.10
60.54
63.48
48.32
46.75
45.26
Debt Miscelservice laneous
7.14
8.27
8.51
5.11
Table 148. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, ScHooL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Tillarnook County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
14 5
Total
State
County
School
Roads
66.30
65.12
64.33
64.57
67.12
70.31
42.04
55.84
52.39
53.52
51.51
2.83
1.16
2.40
3.74
.57
4.08
5.46
4.19
4.36
4.28
6.14
8.71
7.87
21.97
21.59
21.49
22.04
22.84
25.30
18.53
20.81
7.48
7.40
9.04
9.43
11.16
13.27
5.18
9.17
6.15
5.67
7.39
.34
17.30
17.32
14.69
Special
city
25.41
25.00
23.63
22.73
23.27
23.26
11.85
18.21
19.25
18.54
19.44
Debt
Miscel.
5.28
5.42
8.73
5.14
2.96
3.12
2.12
3.37
3.55
3.28
2.12
.93
.81
.87
1.15
1.09
1.17
Service laneous
Table 149. Tax LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Tillamook County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
Debt Miscel.
service laneous
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.27
1.78
3.62
5.74
33.14
33.16
33.41
34.13
34.03
35.98
44.08
37.27
33.02
32.36
28.52
11.28
11.36
14.05
14.61
16.63
18.87
12.32
16.42
11.74
10.59
14.35
38.33
38.39
36.73
35.20
34.67
33.08
28.19
32.61
36.74
34.64
37.74
7.96
8.32
13.57
7.96
4.41
4.44
5.04
6.04
6.78
6.13
4.12
.89
.51
6.32
8.13
5.96
10.37
7.66
11.72
16.27
15.28
1.40
1.25
1.35
1.78
1.62
1.67
Table 150. WEIGHTED AVERAGE Tax LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Umatilla County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
48.29
44.26
44.41
44.34
44.83
43.50
31.98
42.99
36.46
37.85
44.49
2.83
1.16
3.91
3.82
3.78
3.59
3.41
2.76
1.50
2.78
3.72
4.42
7.30
20.13
21.32
21.28
21.86
21.50
20.55
18.26
19.20
12.04
20.20
17.52
1.52
2.07
2.22
2.11
2.53
3.24
1.17
2.96
2.52
1.67
1.32
.34
77
Special
City
18.78
15.88
17.13
16.78
17.05
16.95
10.43
17.19
17.81
11.19
17.51
Debt Miscelservice laneous
1.12
.01
.62
.86
.37
.37
.84
Table 151. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Unsatilla County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.86
2.62
8.10
8.63
8.51
8.10
7.61
6.34
4.69
6.47
10.20
41.68
47.18
47.92
49.30
47.96
47.24
57.10
44.66
33.02
53.37
39.38
3.14
4.68
5.00
4.76
5.64
7.45
3.66
6.89
6.91
.76
11.68
16.41
4.41
2.97
Special
city
38.89
35.88
38.57
37.84
38.03
38.97
32.61
39.99
48.85
29.56
39.36
Debt Miscelservice laneouS
2.32
.02
1.94
2.00
1.01
.98
1.88
Table 152. WEIGHTED AVESAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Union County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
63.58 -62.67
62.65
64.59
62.49
65.26
42.16
54.24
46.80
58.47
50.37
2.83
1.16
.34
School
Roads
Special
cIly
6.07 - 25.94
521
26.77
5.22
27.00
27.93
6.43
6.69
28.39
29.51
6.00
23.84
1.67
3.15
25.88
18.98
3.11
26.02
6.42
5.98
21.54
3.30
4.24
4.78
4.40
4.17
3.94
2.10
1.89
1.87
2.53
3.35
25.13
25.39
25.65
25.83
22.90
24.80
14.55
23.32
22.84
22.56
19.50
County
Debt
servIce
Miscel.
laneous
.31
1.01
.94
Table 153.
TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DERT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Union County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.45
1.85
9.55
8.31
8.33
9.96
10.71
40.80
42.72
43.10
43.24
45.43
45.22
56.55
47.71
40.56
44.50
42.76
5.19
6.77
7.63
6.81
6.67
6.04
4.08
3.48
4.00
4.32
6.65
.54
9. 9
3.96
5.81
6.65
10.98
11.87
Special
City
39.52
40.35
40.94
19.99
36.65
38.00
34.51
42.99
48.80
38.58
38.71
Debt Miscelservice laneous
.49
1.55
1.61
Table 154. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Wallowa County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
63.48
69.40
69.74
70.53
6725
68.15
30.22
58.97
51.39
50.20
48.80
State
County
School
Roads
2.83
1.16
3.56
4.83
5.08
5.40
6.79
7.07
3.24
5.63
5.58
4.03
5.57
31.93
32.45
35.32
33.30
32.27
34.10
11.48
25.64
18.93
19.67
11.80
4.60
5.68
6.00
6.36
5.41
5.66
2.89
5.38
4.71
4.67
5.32
.34
Special
city
17.95
23.03
21.27
23.54
22.05
21.32
10.61
22.32
22.17
21.83
26.11
Debt Miscelservice laneous
2.61
2.25
2.07
1.93
.39
Table 155. TAX LEVIES ON EQUALI2ED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OP TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Wallows County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
4.46
1.67
5.61
6.96
7.28
7.66
10.10
10.37
10.72
9.55
10.86
8.03
11.41
0.30
46.76
50.65
47.21
47.98
50.04
44.61
43.48
36.84
39.18
24.18
8.19
9.60
9.02
8.04
8.31
9.56
9.12
9.17
9.30
10.90
.51
.24
Special
Debt
service
28.28
33.18
30.50
33.27
32.79
31.28
35.11
37.85
43.14
43.49
53.50
4.11
1.24
2.97
2.74
.58
City
Miscellaneous
Table 156. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
WasCo County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
65.90
2.83
7.52
6.82
8.04
8.26
8.38
9.03
2.46
5.21
5.47
7.62
4.37
23.80
24.07
24.96
25.30
26.07
27.14
15.54
21.96
17.31
15.95
15.36
1.55
1.24
1.19
1.73
2.26
2.37
1.54
1.76
.02
.06
4.86
22.08
22.15
22.66
20.94
20.83
19.95
10.07
20.13
19.56
19.72
18.91
6383
63.65
60.73
63.27
62.67
31.18
52.27
44.51
45.38
46.43
116
.34
79
Debt MiscelserVice laneous
6.32
6.05
4.30
1.93
1.56
1.52
1.80
2.34
2.50
2.57
3.83
2.46
1.57
3.21
2.13
2.03
2.93
Table 157. T,sx LEVIES ON EQUALIZED URBAN VALUATIONS FOE STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PESCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Wasco County
Year
Total
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
State
4.29
1.82
.54
County
11.41
10.68
12.63
13.60
13.25
14.41
7.89
9.97
12.29
16.79
8.41
School
3612
37.71
39.21
41.66
41.20
43.63
49.84
42.01
38.94
35.15
33.08
Roads
2.35
1.94
1.87
2.85
3.57
3.78
4.94
3.37
.04
.13
10.47
Special
city
3351
34.70
35.60
34.48
32.92
31.83
32.30
38.51
43.95
43.46
40.73
Debt
SerVIce
9.59 9.48
6.76
3.18
2.47
2.43
Miseel-
laneous
2.73
3.67
3.93
4.23
6.05
3.92
5.04
6.14
4.79
4.47
6.31
Table 158, WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCSIOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
\'Vashington County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
51.08
49.52
50.80
52.59
53.89
53.97
34.46
48.29
42.33
49.96
50.84
2.83
1.16
5.73
4.82
5.61
5.46
7.13
5.51
1.67
5.05
7.09
4.62
5.59
20.95
20.84
23.07
24.49
24.92
26.06
20.05
22.52
16.29
23.32
25.77
5.44
7.38
6.12
7.11
5.17
6.03
4.98
6.33
4.08
4.76
4.37
16.13
15.32
16.00
15.53
16.33
16.37
7.76
14.39
14.87
15.02
12.97
.34
MiScelDebt
serVice laneous
2.24
2.14
Table 159. TAX LEVIES ON EQUALIZED IJSRAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Washington County
Year
935
936
937
938
939
940
941
942
943
944
945
Total
State
County
100.05.5411.22
2.34
9.73
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
.63
11.04
10.38
13.23
10.21
4.85
10.46
16.75
9.25
11.00
80
School
Roads
Special
cIty
41.01
42.09
45.41
46.57
46.24
48.29
58.18
46.63
38.48
46.68
50.69
10.65
14.90
12.05
13.52
9.60
11.17
14.45
13.11
9.64
9.53
8.60
31.58
30.94
31.50
29.53
30.30
30.31
22.52
29.80
35.13
30.06
25.51
Debt Miscelservice laneous
4.48
4.21
Table 160. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON-EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, ScHool., ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Wheeler County
Year
Total
State
P3304 -- 2.83
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
29.70
38.86
39.49
38.88
38.01
15.98
23.31
24.61
31.72
25.34
1.16
.34
County
School
Roads
3.97
3.95
5.40
4.64
4.71
4.18
2.57
4.25
4.37
5.81
6.45
17.52
18.46
25.82
26.04
25.12
22.64
7.14
10.37
11.74
16.97
11.07
2.82
.49
1.67
3.48
3.53
3.65
2.71
3.71
3.85
4.52
3.62
pee a
city
1.13
.57
1.05
1.08
1.04
1.00
Debt
Service
Miscel.
laneous
5.90
5.64
5.97
5.33
5.18
6.41
2.99
3.92
357
3.38
3.20
Table 161. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SC}IOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES POE THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Wheeler Counly
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
8.56
3.91
1330
12.02
53.03
62.15
66.44
65.94
64.61
59.56
44.68
44.49
47.70
53.50
43.69
8.53
1.65
4.30
8.81
9.08
9.60
16.96
15.92
.58
13.90
11.75
12.11
11.00
16.08
18.23
17.76
18.32
25.45
15.64
14.25
14.29
Special
city
2.97
3.57
4.55
4.39
3.28
3.95
Debt Miscel.
Service lansiouS
17.86
18.99
15.36
13.50
13.32
16.87
18.71
16.82
14.51
10.66
12.63
Table 162. WEIGHTED AVESAOE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, ScHooL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Yarnhill County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943 ...
1944
1945 ...
Total
52.75
52.08
53.92
54.15
5640
58.03
36.44
4608
42.01
49.66
51.85
State
County
School
Roads
2.83
1.16
7.28
6.64
6.04
4.66
4.59
5.28
2.72
2.94
1.64
3.88
5.72
19.31
19.76
21.02
22.92
24.33
3.45
3.65
5.99
5.67
5.97
5.53
2.70
3.17
6.18
6.28
4.89
.34
81
2556
21.32
20.98
16.26
22.33
23.37
Special
city
19.88
20.87
2087
20.90
21.17
21.56
9.70
18.99
17.93
17.17
17.87
Debt
Service
Miscel.
laneouS
82
STATION BULLETIN 447
Table 163. TAX LEvIES ON EQUALIZED URBAN VALUATIONS ros STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERvIcE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
or TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Yamhill County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.36
2.23
13.80
12.75
11.20
8.60
8.14
9.27
7.46
6.38
3.90
7.81
11.03
36.61
37.94
38.98
42.33
43.14
44.05
58.51
45.53
38.71
44.97
45.07
6.54
7.01
11.11
10.47
10.59
9.53
7.41
6.88
14.71
12.65
9.43
37.69
40.07
38.71
38.60
37.54
37.15
26.62
41.21
42.68
34.58
34.46
.60
Debt
Mi4cel.
ServiCe laneouS
DISTRIBUTION OF URBAN LEVIES BY SECTIONS
OR GROUPS OF COUNTIES
For the purpose of comparing urban taxes and tax levies of the
different sections of the state, a grouping of the counties into sections
similar to that followed in the study of rural levies has been made,
with the exception that Multnomah County has been treated independently of the other counties in the Willamette Valley group. All
levies are weighted levies for the group under consideration.
Weighted average levies on urban valuation by sections,
1935 to 1945
Weighted average levies on urban valuations for state, county,
school, road, special city, debt service, and miscellaneous purposes for
each of the four groups of counties of the state and for Multnomah
County are presented in Tables 164 to 168 inclusive. Multnomah
County is treated independently of the other Willamette Valley counties because of the relatively large size of the city of Portland.
Figures 13, 14, 15, 16, and 17 graphically present the levies for
the four groups of counties and of Multnomah County for a period
of 36 years, 1910 to 1945 inclusive. The data of the present study
as well as the data of the earlier study are thereby presented.
Table 164. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIEED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Coast Counties
(Counties Included: Clatsop, Coos, Curry Lincoln, Tillainook)
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Year
Total
State
-
85.50
83.19
84.20
83.86
80.83
78.57
50.70
63.36
59.46
59.81
61.98
2.83
1.16
.34
County
School
8.92 - 28.29
8.89
8.52
10.29
7.99
7.42
3.68
5.26
5.43
6.44
6.04
27.91
28.91
26.64
27.96
28.43
22.29
21.15
16.45
18.79
19.12
Roads
Special
city
4.68
5.37
5.89
6.36
6.20
5.55
3.58
4.73
4.04
4.11
4.50
30.63
29.46
29.17
28.78
28.12
27.54
13.98
23.55
24.77
24.08
25.10
Debt Miscelservice loncous
2.40
2.17
3.60
3.46
2.37
2.11
1.04
2.68
3.03
.90
.35
-
7.75
8.23
8.11
8.33
7.85
7.52
4.13
5.99
5.74
5.49
6.87
Table 165. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOoL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSED FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Willamette Valley Counties
(Counties Included: Benton, Clackamas, Columbia, Lane, Linn, Marion,
Polk, Washington, Yamhill)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
.
Total
State
County
School
Roads
Special
city
52.47
52.59
53.18
54.76
54.80
53.73
33.35
46.13
41.24
47.11
49.14
2.83
1.16
6.68
6.49
6.08
6.43
5.60
3.73
1.80
4.46
5.38
5.74
6.19
20.84
21.33
23.00
24.53
24.75
25.27
19.95
21.33
16.16
20.41
22.70
3.07
3.73
4.86
4.38
4.25
4.19
2.51
3.68
3.02
18.29
18.45
18.96
19.60
.34
3.18
3.27
18.12
18.69
8.75
16.29
16.08
16.84
16.34
Debt Miscclservice laneGUS
.93
1.19
.95
.97
.90
.90
.34
.36
.60
.81
.49
04
01
13
15
Table 166. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOB THE ASSESSMENT \EARS 1935 TO 1945, INCLUSIVE.
Southern Oregon Counties
(Counties included: Douglas, Jackson, Josephine)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
.
Total
State
County
School
Roads
Special
city
70.99
69.57
66.97
63.52
63.07
61.39
36.14
50.26
45.26
48.77
47.22
2.83
1.16
7.20
7.64
7.73
7.59
6.20
4.27
.86
2.13
2.73
2.02
1.52
30.40
30.50
29.64
27.63
28.12
28.61
20.12
21.24
17.17
20.17
19.98
3.46
3.74
3.64
3.16
3.64
4.36
3.47
4.47
5.46
5.65
5.20
26.24
25.70
25.30
24.60
24.23
23.76
11.27
21.92
19.83
20.80
20.46
.34
83
Debt Miscelservice lan.eous
.56
.52
.39
.29
.29
.14
.13
.11
.30
.31
.27
.25
.25
.25
.29
.39
.07
.13
.06
Table 167. WEIGHTED AVERAGE TAX LEVIES SN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Eastern Oregon Counties
(Counties included: Baker, Crook, Desehutes, Gilliarn, Grant, Harney, Hood River,
Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union,
Wallowa, Wasco, Wheeler)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
61.93
62.87
60.53
63.88
61.71
60.66
35.32
53.09
47.85
50.76
55.34
2.83
1.16
5.90
5.82
5.85
6.97
6.68
6.37
2.66
5.02
4.54
4.69
6.34
24.50
26.28
25.89
26.90
24.38
26.62
18.50
28.29
1.96
2.53
2.53
2.49
4.53
2.65
1.65
2.41
.34
.
17.61
20.49
22.64
2.51.
2.90
2.53
Special
city
23.72
23.60
23.56
24.39
28.37
22.90
11.89
21.88
21.94
21.74
22.99
Debt Miscelservice lan.eous
3.08
3.18
2.45
2.37
2.02
1.76
.34
.48
.47
.84
.19
.19
.30
.25
.26
.39
.86
.28
.51
.28
.60
.65
Table 168. WEIGHTED AVERAGE T,sx LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SESVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Multnomah County
Year
Total
50.26
52.98
55.03
57.33
59.88
59.46
28.61
52.18
45.21
48.87
45.89
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
State
2.83
1.16
.34
County
School
5.66
6.37
7.40
7.56
8.36
8.23
4.25
7.96
8.01
6.34
17.35
18.55
19.49
19.78
20.39
20.64
9.98
17.57
11.59
16.20
11.49
7.14
Roads
.32
.37
.34
.34
.35
.18
.33
.56
.97
.96
Special
City
19.54
21.93
22.85
23.77
24.61
24.52
12.16
22.87
21.37
21.25
22.58
Debt Miscelservice lan.eous
3.18
3.26
3.94
4.06
3.98
3.91
1.44
3.82
3.16
2.94
2.77
1.43
1.84
1.35
1.82
1.81
1.81
.63
.63
.52
1.17
.95
Table 169. WEIGHTED AVERAGE TAX LEVIES IN MILLS ON EQUALIZED URBAN VALUATIONS FOR
STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
State of Oregon
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
54.10
55.80
56.94
58.89.
60.17
59.49
31.53
51.58
45.34
49.23
48.32
2.83
1.16
6.05
6.48
7.06
7.41
7.58
7.02
3.45
6.61
6.80
5.86
6.57
19.64
20.68
21.57
21.99
22.24
22.81
13.72
19.23
13.55
17.73
15.53
1.25
1.50
1.49
.34
84
1ST
1.87
1.68
1.04
1.56
1.58
1.93
1.91
Special
city
20.43
22.00
22.49
23.16
23.62
23.57
11.57
21.18
20.56
20.61
21.50
Debt Miscelservice laneous
2.62
2.75
3.11
3.16
8.00
2.90
1.13
2.28
2.25
2.05
1.83
1.28
1.23-
1.22
1.54
1.52
1.51
.62
.72
.60
1.05
.98
cn
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1912
Figure 17.
1914
1016
1018
1920
1022
1Q24
1920
1926
930
1932
934
936
938
940
1942
1944
Weighted average levies on urban valuation, Multnomah County,
19 10-1945.
Percentage distribution of urban levies
Percentage distributions of urban levies for the four groups of
counties, for Multnomah County, and for the State of Oregon, are
presented in Tables 170 to 175 inclusive. The relatively brief period
covered, eleven years, makes any detailed analyses unnecessary. A
careful perusal of the data will enable the reader to discover the
trends of levies and their relative importance. Miscellaneous levies,
including port expenses, are significant for the Coast Counties only.
Special city levies are relatively more important in Multnomah County
than in any of the four groups of counties.
Figures 18, 19, 20, 21, and 22 are made to cover the 36-year
period 1910 to 1945 inclusive.
Table 170. TAx LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEvIEs FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Coast Counties
(Counties included: C atsop, Coos, Curry, Lincoln, Tlllaniook)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
-- 100.0
.31
1.39
10.43
10.69
10.12
12.27
9.88
9.44
7.26
8.30
9.13
10.77
9.75
33.09
33.55
34.33
31.77
34.59
36.18
43.96
33.38
26.67
31.42
30.85
5.47
6.46
7.00
7.58
7.67
7.06
7.06
7.47
6.79
6.87
7.26
35.82
35.41
34.64
34.32
34.79
35.05
27.57
37.17
41.66
40.26
40.50
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
.42
Debt Miscelservice lan.eous
2.81
2.61
4.28
4.13
2.93
2.69
6.00
4.23
5.10
1.50
.56
0.06
9.89
9.63
9.93
9.71
9.57
8.15
9.45
9.65
9.18
11.08
Table 171. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OP TOTAL WEIGHTED LEVIES FOR THE AssEssMENT YEARS 1935 TO 1945, INCLUSIVE.
\Villamette Valley Counties
(Counties inch.tded: Benton, Clackamas, Columbia, Lane, Linn, Marion,
Polk, Washington, Yamhill)
Year
135
136
137
138
139
140
141
142
143
144
145
Total
State
County
School
Roads
Special
city
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.39
2.21
12.73
12.34
11.43
11.74
10.22
6.94
5.40
9.67
13.05
12.18
12.60
39.72
40.56
43.25
44.80
45.16
47.03
59.82
46.24
39.19
43.32
46.19
5.80
7.09
9.14
8.00
7.76
7.80
7.53
7.98
7.32
6.75
6.65
34.54
35.54
34.39
33.69
34.60
36.48
26.24
35.31
38.99
35.75
33.25
.62
Debt MiscelservIce laneous
1.77
2.26
1.79
1.77
1.64
1.68
1.02
.78
1.45
1.72
1.00
.07
.02
.28
.31
Table 172. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
op TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Southern Oregon Counties
(Counties included: Douglas, Jackson, Josephine)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
100.0
100.0
100.0
100.0
100.0
100.0
3.99
1.67
10.14 -. 42.82
1QO.0
100.0
100.0
100.0
100.0
.54
10.95
11.54
11.95
9.83
6.96
2.35
4.24
6.03
4.14
1.22
88
School
43.84
44.26
43.50
44.59
46.60
55.67
42.26
37.94
41.36
42.31
Roads
Special
city
4.87
5.38
5.44
4.97
5.77
7.10
0.60
8.89
12.06
11.58
11.01
36.96
36.94
37.78
38.73
38.42
18.70
31.18
43.61
43.81
42.65
43.33
Debt MiscelService laneous
.79
.75
.58
.46
.46
.23
.36
.22
.42
.45
.40
.30
.40
.41
.50
.78
.15
.27
.13
Table 173. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL Ciry, DERT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Eastern Oregon Counties
(Counties included: Baker, Crook, Deschutes, Gilliam, Grant, Harncy, Hood River,
Jefferson, Klamath, Lake, Malbeur, Morrow, Sherman, Umatilla, Union,
Wallowa, WSSCO, Wheeler)
Year
1935
1936
1937
1938
1939
1940
Total
State
County
School
Roads
Special
city
- 100.0
4.57
1.85
9.53
9.26
9.66
11.00
10.82
10.50
7.53
9.46
9.59
9.24
11.46
39.56
41.80
42.77
42.44
39.51
43.88
52.38
43.87
37.19
40.37
40.91
3.16
4.02
4.18
3.93
7.34
4.37
4.67
4.54
5.30
5.71
4.57
37.98
37.54
38.92
38.48
37.87
37.75
33.66
40.27
46.34
42.83
41.54
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
1941
1942
1943
1944
1945
.55
Debt Miscelservice laneous
4.89
5.06
4.05
3.74
3.27
2.91
.96
.90
.99
.67
.34
.31
.48
.41
.41
.63
.59
.79
.96
.59
1.18
1.17
Table 174. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL.
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUsIvE.
Multnomah Counly
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Tolal
State
County
School
Roads
100.0
100.0
100.0
100.0
5.63
2.19
11.26
12.02
13.45
13.19
13.97
13.84
14.85
15.25
17.72
12.97
15.56
34.52
35.01
35.42
34.50
34.08
34.71
34.88
33.67
25.64
33.15
25.04
.64
.70
100-0
100.0
.57
100.0
100.0
100.0
100.0
100.0
.59
.57
.59
.52
.63
1.24
1.98
2.09
Special
city
38.88
41.39
41.52
41.46
41.13
41.24
42.50
42.87
47.27
43.48
49.20
Miscel.
Debt
service laneous
6.23
6.15
7.16
7.08
6.65
6.58
5.03
6.36
6.99
6.02
6.04
2.85
2.53
2.45
3.17
3.03
3.04
2.20
1.21
1.15
2.39
2.07
Table 175. TAX LEVIES ON EQUALIZED URBAN VALUATIONS FOR STATE, COUNTY, SCHOOL,
ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS PURPOSES IN PERCENTAGES
OF TOTAL WEIGHTED LEVIES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
State of Oregon
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
State
County
School
Roads
Special
city
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
5.23
2.08
11.18
11.61
12.40
12.58
12.60
11.80
10.94
12.82
15.00
11.90
13.60
36.30
37.06
37.88
37.34
36.96
38.34
43.51
37.28
29.89
36.01
32.14
2.31
2.69
2.62
2.77
3.11
2.82
3.30
3.02
3.48
1.92
3.95
37.76
39.43
39.50
39.33
39.26
39.62
36.70
41.06
45.35
41.86
.57
89
4450
Debt
Service
Miscel.
laneous
4.84
4.93
5.46
5.37
4.99
4.87
3.58
4.42
4.96
4.16
3.79
2.37
2.20
2.14
2.62
2.53
2.54
1.97
1.40
1.32
2.13
2.03
70
540
COUNTY
0
1911
1912
1914
lOIS
1913
1917
1913
1919
1920
1921
922
923
924
1925
326
327
326
329
1930
1931
992
933
334
935
13SG
937
334
939
940
941
942
1943
844
945
Tax levies on urban valuation of Coast Counties in percentages of total weighted levies for purposes indicated, 1910-1945.
Figure 18.
0
1011
1913
1412
1Q13
1914
1913
1916
1917
1916
1414
1420
1921
1922
1923
1924
1925
19261427
1Q24
429
1930
1941
1942
933
1932
345
306
1937
938
1939
1140
1941
942
943
644
943
Figure 19. Tax levies on urban valuation of Willamette Valley Counties (exclusive of Multnomah) in percentages of total weighted
levies for purpose indicated, 1910-1945.
0,910
1011
1312
1914
014
1915
1916
1916
1916
'919
920
1921
1922
1923
1024
1929.928
1927
1625
1929
1930
1Q31
1934
1933
934
935
830
9S7
930
969
940
83!
940
134S
944
84!
Figure 20. Tax 1evie on urban valuation of Southern Oregon Counties in percentages of total weighted levies for purposes indicated, 1910-1945.
'0
910
'0"
910
1Q13
1914
1915
lOIS
1917
1916
1919
1920
02!
922
1923
924
1025
926
927
828
1909
930
93!
932
933
1934
935
996
937
909
0109
940
94!
932
840
944
94
Figure 21. Tax levies on urban valuation of Eastern Oregon Counties in percentages of total weighted levies for purposes indicated, 1910-1945.
Figure 22. Tax levies on urban valuation of Multnomah County in percentages of total weighted levies for purposes indicated,
1910-1945.
PUBLIC EXPENDITURES IN OREGON
93
Urban taxes by functions and groups of counties
Urban taxes imposed upon the taxable urban property of the
four groups of counties, of Multnomah County, and of the State of
Oregon are presented in Tables 176 to 181 inclusive. The peak of
urban taxes imposed for the Coast Counties and for the Southern
Oregon Counties was reached in 1935, for Multnomah County and
for the State of Oregon was reached in 1939, and for the Willamette
Valley Counties and for Eastern Oregon Counties was reached in
1945.
The two most important urban taxes in all groups of counties, in
Multnomah County, and in the State of Oregon are the school and
special city taxes.
Total taxes on urban property by major divisions,
1926 all-commodity index dollar
Total taxes imposed upon the taxable urban property of the four
groups of counties, of Multnomah County, and of the State of
Oregon, in terms of the 1926 all-commodity wholesale index dollars,
are presented in Table 182. The peak of urban taxes, in terms of
the 1926 index dollar, as well as the peak of the actual taxes for the
State of Oregon was reached in the 1939 assessment year.
Trends in urban taxes, 1926 all-commodity wholesale
index dollar
The data in Table 183 indicate the trends in urban taxes in terms
of the 1926 all-commodity wholesale index dollar imposed upon the
taxable property of all counties of the state upon the taxable prop-
erty of each of the four groups of counties, and upon the taxable
property of Multnomah County. The taxes for each year are presented in percentages of the 1910 to 1913 average tax. The 19101913 average tax is used as a base in order to bring the data of this
study into line with the data of the earlier study.
The trends of these data, covering the period of 36 years, 1910
to 1945, are graphically presented in Figure 23.
Table 176. TOTAL TAXES LEVIED ON URBAN GENERAl. PROPERTY FOR STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 To 1945, INCLUSIVE.
Coast Counties
(Counties included: Clatsop, Coos, Curry, Lincoln, Tillamook)
Year
Total
$1,610,420
1,415,696
1,465,569
1,509,778
1,482,510
1,469,366
1,049,687
1,371,548
1,276,434
1,333,994
1,441,342
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
State
County
School
Roads
Special city
Debt service
Miscellaneous
$53,306
19,752
$168,055
151,304
148,303
185,271
146,578
138,834
76,284
113,786
116,534
143,722
140,523
$532,722
474,948
503,251
479,611
512,759
531,667
461,591
457,768
353,043
419,040
444,516
$ 88,174
$576,850
501,296
507,701
518,014
515,811
515,061
289,434
509,812
531,663
537,038
583,737
$45,261
36,855
62,713
62,324
43,440
39,379
62,858
58,044
65,131
20,108
8,050
$146,050
140,126
141,090
150,091
143,911
140,604
85,461
129,656
123,251
122,407
159,766
6,215
91,413
102,509
114,465
113,796
103,818
74,059
102,484
86.813
91,681
104,749
Table 177. TOTAL TAXES LEVIED ON URBAN GENERAL PROPERTY FOR STATE, COUNTY, SCHOOL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Willamette Valley Counties
(Counties included: Benton, Clackamas, ColumbIa, Lane, Linn Marion, Polk, Washington, Yamhill)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
County
Total
State
$3,989,222
3,915,321
4,018,462
4,183,588
4,191,446
4,134,145
2,801,269
4,125,386
3,749,918
4,418,743
4,849,434
$215,205
86,222
25,867
$507,829
483,211
459,119
491,705
427,951
287,265
150,845
399,048
489,132
538,838
611,113
School
$1,584,322
1,587,878
1,737,915
1,873,850
1,893,278
1,944,548
1,675,592
1,90i,571
1,469,426
1,914,297
2,240,303
Roads
Special city
Debt service
$233,589
277,789
367,329
334,350
325,158
322,485
210,932
329,456
274,368
298,265
322,619
$1,377,473
1,391,268
1,382,051
1,409,638
1,450,370
1,508,117
734,741
1,456,695
1,462,555
1,579,434
1,612,591
$70,802
88,953
72,045
74,046
68,818
68,914
28,909
32,122
54,439
76,030
47,920
Miscellaneous
$
2,815
245
496
11,877
14,887
Table 178. TOTAL TAXES LEVIED ON URBAN GENERAL PROCERTY FOR STATE, COUNTS, SCHOOL, ROAD, SPECIAL CITY, DEST SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Southern Oregon Counties)
(Counties included: Douglas, Jackson Josephine)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
-
Total
State
County
School
Roads
Special city
$1,257,575
1,211,201
1,178,488
1,207,398
1,201,254
1,174,737
746,419
1,080;399
995,643
1,112,405
1,166,656
$50,123
20,171
$127,503
133,057
136,003
$538,599
531,067
521,605
525,205
535,596
547,421
415,526
456,649
377,761
460,181
493.660
$ 61,249
65,068
64,072
60,147
69,257
83,482
71,675
96,051
120,109
128,780
128,405
$464,947
447,365
445,210
467,595
461,522
454,721
232,662
471,2M
436,169
474,469
505,569
6,428
14,262
118,192
81,637
17,773
45,724
60,161
46,009
37,480
Debt service
$9,839
8,999
6,783
5,441
5,493
2,734
2,706
2,400
Miscellaneous
$5,315
5,474
4,816
4,750
4,766
4,744
6,076
8,350
1,445
2,968
1,541
Table 179.
TOTAL TAXES LEVIED ON URBAN GENERAL PROPERTY FOR STATE, COUNTY, ScHOoL, ROAD, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES POE THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVN.
Fsster Oron Counties
(CountieS Included: Baker, Crook, DeSchuteS, Gilliam, Grant, Harney, Hood River, Jefferson
Sherman, Umatilla, Union, Wallowa, Wasco, Wheeler)
Year
Total
$2,895,962
2,905,831
2,852,862
3,071,871
3,085,904
3,079,368
1,937,384
3,021,002
2,722,818
2,989,928
3,375,605
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Table. 180.
State
County
$132,328
56,708
$275,869
268,515
School
$1,145,770
1,213,355
1,219,924
1,103,1 Cl
1,219,41
1,351,246
1,014,813
1,325,093
1,012,042
1,206,978
1,380,983
27 5, 80 5
337,981
334,026
323,483
145,720
285,713
260,942
275,975
386,898
16,898
Kiamath, Lake, Malheur, Morrow,
Special City
Roads
$ 91,596
117,031
119,431
120,708
226,498
134,431
90,695
137,005
144,263
170,996
154,490
$1,099,708
1,089,489
1,110,519
1,182,025
1,168,911
1,162,507
652,208
1,216,467
1,261,545
1,280,687
1,402,421
Debt service
Miscellaneous
$. 41,789
146,649
115,385
114,795
100,855
89,357
18,369
27,540
26,862
19,962
11,409
$
8,902
14,084
11,795
12,664
19,262
18,347
15,570
29,184
162,262
35,331
39,399
TOTAL TAXES LEVIED ON URBAN GENERAL PROPERTY FOR STATE, COUNTY, SCHOOL, Roso, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
Multnomah County
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Table 181.
Total
State
$14,800,760
14,939,903
15,450,651
16,130,332
16,665,063
16,397,298
8,371,431
15,767,120
14,194,685
15,772,138
15,188,323
$833,346
327,149
County
School
$1666512
$5,110,416
5,231,175
5,473,492
5,565,229
5,680,194
5,692,345
2,920,958
5,309,802
3,639,118
5,228,672
3,803,031
1,796,598
2,077,357
2,126,911
2,327,929
2,268,570
1,242,735
2,405,441
2,513,361
2,046,266
2,361,336
94,702
Roads
Special city
Debt service
$ 93,258
$5,753,919
6,184,373
6,415,441
6,688,112
6,854,375
6,763,301
3,559,681
6,761,109
6,708,629
6,858,880
7,473,818
921,271
918,580
1,106,477
1,142,130
1,109,036
1,077,372
421,422
1,002,267
993,423
949,192
917,908
103,272
94,951
93,533
95,296
43,065
98,636
175,505
312,958
318,815
Miscellaneous
-.
$422,039
378,755
377,884
512,998
505,295
500,415
183,569
189,866
164,651
376,170
313,414
TOTAL TAXES LEVIED ON URSAN GENERAL PROPERTY FOR STATE, COUNTY,. ScHooL, Roso, SPECIAL CITY, DEBT SERVICE, AND MISCELLANEOUS
PURPOSES FOR THE ASSESSMENT YEARS 1935 TO 1945, INCLUSIVE.
State of Oregon
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Total
$24,553,939
24,387,952
24,966,032
26,102,967
26,626,177
26,254,914
14,906,190
25,365,461
22,919,498
25,627,208
26,021,360
State
$1,284,308
510,002
150,110
.
County
$2,745,768
2,832,685
3,096,587
3,286,130
3,354,676
3,099,788
1,633,357
3,249,712
3,440,130
3,050,810
3,587,350
School
$ 8,911,829
9,038,421
9,456,187
9,747,596
9,841,282
10,067,227
6,488,490
9,456,883
6,852,290
9,229,168
8,362,493
Roads
567,866
$
654,573
653,341
724,621
828,242
739,512
490,426
763,632
801,058
1,002,680
1,029,578
Special city
Debt Service
Miscellaneous
$ 9,272,897
9,613,791
9,860,922
10,265,384
10,450,989
10,403,707
5,468,726
$1,188,962
1,200,036
1,363,403
1,398,736
1,327,642
1,277,756
534,264
1,122,373
1,139,855
1,065,292
985,287
$582,306
538,439
535,585
680,503
673,234
666,925
290,921
357,552
305,609
548,753
529,007
10,415,309
10,400,561
10,730,508
11,578,136
Table 182.
TAXES LEVIED oa URBAN PROPERTY IN OREGON BY MAJOR DIVISIONS IN TERMS OF THE 1926 ALL-COMMODITY (WHOLESALE) INDEX DOLLAR.
Year
All Counties
$30,692,424
30,183,109
28,929,353
33,209,882
34,534,600
33,403,198
17,074,674
25,673,544
22,249,756
24,641,546
24,594,858
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
Eastern Oregon counties
Southern Oregon counties
Counties
Valley
Multnomah
county
Coast counties
$3,619,953
3,596,325
3,305,750
3,908,233
4,002,469
3,917,771
2,219,226
3,057,694
2,640,948
2,874,931
3,190,553
$1,571,969
1,499,011
1,365,571
1,536,130
1,558,047
1,494,576
855,005
1,093,522
965,706
1,069,620
1,102,699
$4,986,528
4,845,695
4,656,387
5,322,631
5,436,376
5,259,726
3,208,785
4,175,494
3,637,166
4,248,791
4,583,586
$18,500,950
18,489,979
17,903,419
20,522,051
21,614,868
20,861,702
9,589,268
15,958,624
13,767,882
15,165,517
14,355,693
$2,013,024
1,752,099
1,698,226
1,920,837
1,922,840
1,869,423
1,202,390
1,388,210
1,238,054
1,282,687
1,362,327
Table 183. TREND OF TOTAL TAXES (REDUCED TO THE 1926 ALL-COMMODITY WHOLESALE INDEX) UPON URBAN TAXABLE PROPERTY IN PERCENTAGES OP
THE 1910 TO 1913 AVERAGE TAX.)
Year
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
All Counties
19 2,8 6
189.66
181.78
208.68
217.00
209.89
107.29
161.32
139.81
154.84
154.54
I
Eastern Ore-
L° counties
252.35
250.70
230.45
272.45
279.01
273.11
154.70
213.15
184.10
200.41
222.42
Southern Ore-Valley
gon Counties
counties
189.64
180.84
164.74
222.10
215.83
207.40
237.07
242.14
234.27
142.92
185.98
162.00
189.24
204.15
iS 5'. 3 2
187.96
180.30
103.15
131.92
116.50
129.04
133.03
Multnomah
COunty
Coast counties
174.14
174.04
168.52
193.17
203.45
196.36
90.26
150.21
129.59
142.75
135.13
257.26
223.92
217.03
245.48
245.74
238.91
153.67
177.41
158.22
163.93
174.11
97
PUBLIC EXPENDITURES IN OREGON
380
1 \
380
/
34
I f'
320
LEGEND
300
260
1260
-.-
(S ISO
0. ISO
(40
20
100
/
.1'
I
/
\_-
I
TAI
/
iiiiivi
.'4i-'1W4I
IUI
\\\
/
S
COUNTIES
WILLAISETTE COUNTIES
ISIULTNOMAH C0UN1Y
IIIIuII. LI
a 220
200
/
\.
- - COAST
240
0
ALL COUNTIES
EASTERN COUNTIES
- SOUTHERN COUNTIES
/ .
\
/
\
,
"I
/ !i
80
60
.'
\
i
.-
40
20
0
1Q12
1914
SIR
1Q20
922
1Q22
928
928
930
932!
1154
1956
140
1942
944
Figure 23. Urban tax trends (reduced to 1926 all commodity index).
CONCLUSIONS
The general property tax has been Condemned both by tax administrators and by students of public finance. It has been declared
"destitute of theoretical justification and defective in its practical
application."
And yet today in the State of Oregon, in line with
many other states, this tax continues as the most important source
of revenue for the support of local governmental units and as a potential source of revenue for meeting the general fund obligations of
the state. The general property tax reminds the author of the old
apple tree in the neglected farm lot. Its bark is scarred, many of its
limbs are broken, and it is decorated with old shoes, clubs, and
sticks. And yet in its generally mutilated condition it continues to
yield its fruit year after year.
For the fiscal year July 1, 1945 to June 30, 1946, the general
property tax receipts constituted 42.26 per cent of the total state and
local revenues collected from specific sources as compiled by the
State Tax Commission. Receipts from income taxes, corporation
98
STATION BULLETIN 447
excise taxes and individual personal income taxes, the second most
important source of revenue, constituted 22.52 per cent of total collections, with motor fuel tax receipts and alcoholic beverages sales
and license fees net receipts, constituting 13.41 per cent and 10.20 per
cent respectively of total revenue collections. The importance of
the general property tax as a component part of our tax system is
clearly evident.
General property in Oregon has enjoyed a decade of relatively
low tax levies because of high income yields and the liberal payments of back or delinquent taxes. With minor exceptions during
the 1935, 1936, and 1939 assessment years, high income tax yields
made possible the complete elimination of state levies, both inside
and outside the 6 per cent limitation clause. In addition, for each
of the fiscal years 1943-1944 and 1944-45, $5,000,000 of income tax
revenue was applied to the reduction of property taxes levied
for the support of public elementary and high school education; and
$8,000,000 was so applied for the fiscal year 1945-46. The collec-
tion of back taxes, aggregating $34,740,000 during the ten year
period, has aided substantially in keeping local levies at a record low
in most counties.
The collection of back taxes, however effective in keeping local
tax levies down during the decade just past, is a practice that has
largely exhausted itself. Local levies on the 1946 assessment rolls,
although not analyzed in this study, indicate an appreciable rise above
the average of the preceding ten years.
With the growing population and a continuing demand for improvement in the public standard of living, demands upon the "general fund" of the state will continue to rise. During periods of high
economic income these demands can be met from the income tax
receipts. But in the event of a business recession much of this burden could fall back upon the taxable general property in the state at
a time when it would be least able to carry it. This possibility would
appear to be the one weak spot in the state's tax system.
The taxable general property in the state is potentially liable for
the state's obligations and commitments both inside and outside of
the 6 per cent limitation clause. A case in point is the "Basic School
Support Fund" law.
Under this law, the "general fund" of the
state is committed to support the public school program in Oregon in
an amount equal to $50 per census child. In the absence of adequate revenue from income tax receipts any deficit must be raised
through a state levy upon taxable property. Another obligation that,
in the absence of adequate revenue from other sources, may fall
upon the taxable general property, is the outstanding bonded indebt-
PUBLIC EXPENDITURES IN OREGON
99
edness of the state including among other issues Oregon district
interest bonds and state highway bonds.
The author is not predicting a business recession with a consequent shrinkage in income tax receipts, but is only drawing attention
to the vnlnerable position occupied by the taxable general property
in the state.
Receipts from the state control led alcoholic beverages sales and
liquor licenses, supplemented by federal funds, have constituted a
reasonably stable and adequate source of revenue for the maintenance of the state's welfare program. Receipts from the motor
fuel sales tax, together with the fees of motor carriers, vehicles, and
operators, supplemented by federal funds, likewise have constituted
a reasonably stable and adequate source of revenue for the construction and maintenance of our state highway system.
The state, however, finds no such stable source of revenue in
the income tax receipts to meet its commitments, both inside and
outside the 6 per cent limitation clause, and may in times of shortages
be compelled to impose levies upon the taxable general property.
Unpredictable general property tax levies not only inject an element of uncertainty into our economic life, but definitely retard the
construction of buildings, both residential and business, with resulting higher rents falling upon the occupants of existing buildings.
Because of- the continuing importance of the general property
tax in the Oregon tax system, the administration and application of
the tax should be kept as free as possible from major defects, and
efforts to approximate equity in assessments should be unremitting.