Section 198.882 - Tax relief to withdrawn area; conditions for relief; ultimate liability(1) The governing body of a district shall relieve an area withdrawn from the district from taxation for its proportionate share of outstanding bonded or other indebtedness if: (a) No district services have been provided to the withdrawn area; and(b) The area withdrawn does not exceed five percent of the equalized assessed valuation of the taxable property within the entire district prior to the withdrawal, as certified to the county assessor in the tax year of the withdrawal.(2) Notwithstanding subsection (1) of this section, if the total unlimited taxing power of the district over the area not withdrawn from the district does not wholly satisfy the bonded or other indebtedness incurred prior to the withdrawal, the withdrawn territory shall be taxed in an amount sufficient to satisfy its proportionate share of that indebtedness.198.882 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 198 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Section 1, chapter 2, Oregon Laws 2020, provides:
Sec. 1. A city in Clackamas County that, pursuant to ORS 198.866 and 198.867, was annexed, between January 1, 2005, and December 31, 2006, into a county service district organized to provide parks and recreation services following a vote of city electors in favor of the annexation is deemed to be withdrawn from and no longer part of the county service district as of June 30, 2020. [2020 c. 2, § 1]