Oregon Property Tax

Statistics Supplement

Fiscal Year 2005-06

150-303-448 (Rev. 6-06)

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Oregon Property Tax Statistics

Supplement

Fiscal Year 2005–06

Prepared by Research Section

Oregon Department of Revenue Salem OR 97301-2555

150-303-448 (Rev. 6-06)

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Table of Contents

I. Introduction...................................................................................................................................... 1 II. Glossary........................................................................................................................................... 3 III. Statewide Totals

By Type of Taxing District:

Table 1.1 Tax Extended, Tax Imposed, and Reduction Due to Measure 5 Rate Limits by Limit Category................................................................................................................. 9 Table 1.2 Full Permanent Rate and Local Option Taxing Authority, Timber Offsets, and Property Tax to Extend by Type of Levy............................................................................ 10 Table 1.3 Penalties for Disqualification from Special Assessment, Fees, and Other Taxes.......... 11 Table 1.4 Total and Net Assessed Value of Property......................................................................... 12 Table 1.5 Total Assessed Value of Property (Real, Personal, Manufactured Structure, and Public Utility)....................................................................................................................... 13 By Metropolitan Statistical Area:

Table 1.6 Total and Net Assessed Value of Property......................................................................... 14 Table 1.7 Total Assessed Value of Property (Real, Personal, Manufactured Structure, and Public Utility)....................................................................................................................... 15 IV. Taxing Districts

Table 2 consists of sets of tables, one set for each type of taxing district. The five tables in each set are analogous to Tables 1.1 through 1.5, and provide detail on individual taxing districts. Table 2 County Districts .............................................................................................................. 17 City Districts ................................................................................................................... 23 School Districts................................................................................................................ 53 Education Service Districts............................................................................................ 89 Community College Districts......................................................................................... 99 Cemetery Districts.......................................................................................................... 109 Rural Fire Protection Districts ...................................................................................... 119 Health Districts............................................................................................................... 155 Park Districts .................................................................................................................. 161 Port Districts ................................................................................................................... 171 Road Districts.................................................................................................................. 177 Sanitary Districts............................................................................................................ 193 Water Supply Districts................................................................................................... 203 Water Control Districts .................................................................................................. 217 Vector Control Districts.................................................................................................. 223 Service Districts .............................................................................................................. 229 Other Districts................................................................................................................. 235

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Introduction

The 2005–06 Oregon Property Tax Statistics Supplement is a companion to the 2005–06 Oregon Property Tax Statistics. It provides extensive detail on 2005–06 property taxes and assessed values at the taxing district level. Table 1 presents totals for the state as well as by type of taxing district and by metropolitan statistical area. Table 2 reports the same data for each taxing district indi-vidually. Information about urban renewal division of tax and special levy revenue is not included in this book.

The tax information in this publication includes full permanent and full local option taxing author-ity, timber offsets, tax to extend by levy type, tax extended and tax imposed by limit category, and penalty information. The assessed value data provided include a breakdown by type of property and also the adjustments to total assessed value for nonprofit housing, fish and wildlife, and urban renewal excess value.

A glossary follows this introduction, and is intended to clarify some of the termino logy used in describing the property tax system. For further information on topics such as urban renewal or assessed value by property class, please refer to the 2005–06 version of Oregon Property Tax Statistics. That publication also includes a brief history of changes to Oregon’s property tax system.

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Glossary Additional taxes. Revenues for taxing districts, including penalty upon reclassification, as a result of various statutory provisions:

• Farmland. Additional tax and penalty paid when farmland changes use and becomes ineligible for farm use assessment.

• Forestland. Additional tax and penalty paid when forestland becomes ineligible for forestland as-sessment.

• Small tract. Additional tax and penalty paid when land becomes ineligible for Western Oregon Small Tract preferential tax treatment.

• Open space. Additional tax and penalty paid when open space land becomes ineligible for preferential tax treatment.

• Historic property. Additional tax and penalty paid when property is no longer used as a historic site.

• Late filing fee. Penalty amount paid for failure to file a personal property return on time under ORS 308.302.

• Clerical error. Additional tax paid as a result of the correction of a clerical error under ORS 311.206.

• Other. Other additional taxes and penalties, such as those resulting from a reclassification of an en-terprise zone (ORS 285.617) or riparian land (ORS 308.798).

Arm’s-length transaction. Transaction between an informed buyer and informed seller who are not related or not on close terms, and who are presumed to have roughly equal bargaining power not involving a confidential relationship.

Assessed value. Value of property subject to taxation. Under the provisions of Measure 50, assessed value for the 1997–98 tax year was set at 90 percent of the 1995–96 assessed value for each property in the state. The assessed value for each property is then allowed to grow a maximum of 3 percent per year, but cannot exceed the real market value of the property.

Assessment. The process of identifying and assigning a value to taxable property.

Average tax rate. Average rate computed for an area by dividing the taxes imposed in that area by the net assessed value of taxable property.

Billing rate. Tax rate expressed in dollars per $1,000 of property value. For county districts, the billing rate equals the permanent authority district tax rate minus the timber offsets rate. For all other districts, the billing rate and district tax rate should be equal.

Board of Property Tax Appeals (BOPTA). County board to hear taxpayer appeals of property assessment. Property owners can file appeals between October 25 and December 31, after they receive their property tax bill. Refunds are granted when appeals are successful. Taxpayers may appeal the BOPTA decision to the Magistrate Division of the Oregon Tax Court.

Bond levy. Amount of levies needed to pay principal and interest on district bonded debt.

Business, housing, and miscellaneous exemptions. Exempt value of certain business, housing, and miscellaneous other properties that are partially or totally exempt from property taxation. The qualifying exemptions include:

• Veterans’ exemptions. Exemption applies to the assessed value of homesite and personal property of disabled veterans or their surviving spouses. For 2005–06, the exemption was $10,460 if income limits were not exceeded. Veterans with service-connected disabilities were eligible for a larger exemption of $13,930 in 2005–06, regardless of income. Both exemption amounts increase 3 per-cent per year.

• Historic property. Improved property that has been granted a partial exemption due to its historic designation.

• Enterprise zones. Certain business properties within designated enterprise zones that qualify for exemption for a limited number of years, under provisions included in ORS Chapter 285C. To be eligible, a business must meet several conditions relating to type of business activity and require-ments for hiring and investment.

• Commercial facilities under construction. Certain commercial buildings in the process of construction that qualify for exemption from prop-erty taxation for not more than two consecutive years, under ORS 307.330 and 307.340.

• All other business, housing, and miscellaneous exemptions. These include alternative energy sys-tems, farm labor camps, fallout shelters, housing for low income rental, mult iple-unit housing in core areas, nonprofit homes for the elderly, pollu-

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tion control facilities, port and airport property leased, etc.

Centrally assessed property. Taxable property assessed by the Department of Revenue, including electric and communication utilities, rail transporta-tion, air transportation, water transportation, gas pipelines, private railcars, and others.

Changed property ratio (CPR). The ratio of average maximum assessed value to average real market value. This ratio is used in calculating the assessed value of new property improvements and other additions to the tax roll. See Oregon Administrative Rule 150-308.156 for establishing a CPR.

Code area. Geographic unit established by county assessors, and identified by a code number represent-ing a unique combination of taxing districts. All properties in a code area pay taxes to the same taxing districts.

Compression. Reduction in taxes required by the Measure 5 property tax rate limits approved in 1990. Compression is computed on a property-by-property basis.

Consolidated tax rate. Sum of the billing rates of all taxing districts that impose taxes in a given code area. Billing rates are calculated prior to any compression that may result from Measure 5 property tax rate limits.

District. A local government entity that imposes property taxes (e.g. county, city, K-12 school district). A district can include multiple taxing districts and may cross county lines. For example, the City of Portland District includes taxing districts representing the portions of the city that are located in Clackamas, Multnomah, and Washington counties.

District tax rate. Tax rate expressed in dollars and cents per $1,000 of property value. It is computed by adding together the permanent rate, the local option rate, the gap bond rate, and the bond rate for the district.

Division of tax. The process of, and revenue from, apportioning tax to urban renewal agencies based on the relationship between the frozen base value and the growth of value (“excess value” or “increment”) of properties in a particular geographic area.

Effective tax rate. District tax rate expressed in dollars and cents per $1,000 of property value. It is computed by multiplying 1,000 by a ratio, where the numerator is the total taxes imposed and the denomi-

nator is the assessed value of taxable property within the district (i.e., 1,000 times tax imposed divided by assessed value). It is the tax rate after compression.

Equalization. The process of maintaining uniformity of values among property owners and among various classes of property. Measure 50 made equalization unnecessary because it mandated the calculation of assessed value from a base year value with a 3 percent annual growth limit.

Excess value. See urban renewal excess value.

Exempt property. Properties that are not taxed under the property tax system. See public exemptions, social welfare exemptions, and business, housing, and miscellaneous exemptions.

Existing urban renewal plan. Urban renewal plan area that 1) existed in December 1996, 2) chose an option, and 3) established a maximum amount of indebtedness by July 1998.

Farm use special assessment. Special assessment at less than full assessed value for land primarily used to make a profit in farming. Exclusive farm use (EFU) land is zoned exclusively for farming. Non-EFU land is not zoned EFU, but is and has been farmed for the preceding two years (ORS 308A.068).

Fish and Wildlife. Total assessed value of state Fish and Wildlife Commission property. While not subject to property tax, the commission makes equivalent payments to counties under ORS 496.340.

Forestland special assessment. Special assessment at less than full assessed value of land used for growing timber.

Frozen base value. The assessed value of property within an urban renewal plan area at the time that the plan was created.

Full local option authority. Estimate of the amount of tax that could be levied if a district were to use the full amount of local option levies passed by voters.

Full permanent authority. Estimate of the amount of tax that could be levied if a district were to use its entire permanent rate.

Gap bonds. Principal and interest obligations of districts that are paid for with operating revenues rather than with the proceeds of a bond levy.

Joint district. A taxing district that crosses county lines.

Levy based property tax system. Tax system in which levies are determined by budget needs (which in

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many cases must be approved by voters), and tax rates are calculated as levies divided by assessed value. The alternative is usually a rate -based system in which tax rates are set by law or by voters, and levies are calculated as rates times assessed value. Under Measure 50, Oregon’s tax system is predominately a rate-based system.

Local option levies. Property tax levies beyond the revenues generated by permanent tax rates. Local option levies must be approved by voters in a general election or an election that has at least 50 percent voter participation.

Locally assessed property. Taxable property assessed by county assessors, including real property, personal property, and manufactured structures carried on a separate roll.

Manufactured structures. Total assessed value of all manufactured structures, less the amount of veterans’ exemptions applied to manufactured structures. Manufactured structure has the meaning given in ORS 801.333.

Market value. See real market value.

Measure 5. Constitutional tax rate limitations passed by voters in November 1990, which can be found at Article XI, Section 11b of the Oregon Constitution. Measure 5 limited school taxes to $15 per $1,000 of assessed value and nonschool taxes to $10 per $1,000 of assessed value starting in 1991–92. The school limit fell by $2.50 per $1,000 each year until it reached $5 per $1,000 in 1995–96. The nonschool limit remains at $10 per $1,000. Levies to pay bond principal and interest for capital construction projects are outside the limitation. The Measure 5 rate limits still apply under the provisions of Measure 50, passed in 1997, but now apply to real market value.

Measure 50. Measure 50 is a legislatively-referred measure drafted to correct technical problems with Measure 47, a tax cutting cit izens’ initiative passed in 1996. For 1997-98, Measure 50 reduced the assessed value of every property to 90 percent of its 1995-96 assessed value. Measure 50 then limited the annual growth in assessed value of existing property to 3 percent. In addition, Measure 50 led to the replace-ment of most levies with permanent tax rates.

Metropolitan Statistical Area (MSA). Areas that have been designated by the U.S. Office of Manage-ment and Budget as metropolitan. An MSA has at least one urban area of 50,000 people or more, plus adjacent territory that has a high degree of economic and social integration with the nucleus. Oregon has the following MSAs:

• Bend MSA: Deschutes County.

• Corvallis MSA: Benton County.

• Eugene-Springfie ld MSA: Lane County.

• Medford MSA: Jackson County.

• Portland-Vancouver-Beaverton MSA: Clacka-mas, Columbia, Multnomah, Washington, and Yamhill counties. Clark County and Skamania counties in Washington are also part of this MSA, but they are not included in information reported in this book.

• Salem MSA: Marion and Polk counties.

Mobile homes. See manufactured structures.

Net assessed value. Value used to calculate district tax rates for dollar levies. It is total assessed value plus nonprofit housing value and state fish and wildlife value minus urban renewal excess value used.

Net for collection. Total tax for collection minus total credits.

Nonprofit housing. Total assessed value of property removed from the roll for nonprofit housing purposes. This property consists of land and improvements owned by nonprofit corporations to provide permanent housing, recreational and social facilities, and care to elderly persons. Under ORS 307.244, qualifying property receives a funded exemption from the property tax, but the county receives an equivalent payment from the state.

Operating taxes. Taxes from the permanent rates that are used to fund the general operating budgets of the taxing districts.

Percent cumulative uncollected taxes. Total cu-mulative uncollected taxes as a percent of the total for collection.

Percent uncollected for a given tax year. Total uncollected taxes for that tax year as a percent of the total for collection for that tax year.

Permanent tax rates. Permanent taxing authority for each taxing distric t, expressed as a rate per thousand dollars of assessed value. This rate is the maximum rate a district may use without approval by voters; districts may use any rate below this maximum.

Personal property. Total assessed value of personal property, including machinery, equipment, and office furniture. Unless otherwise specified, the value is net of veterans’ exemptions applied to personal property. Beginning in 2002-03, most personal property ac-counts of less than $12,500 in value, excluding personal property manufactured structures, were not required to pay property tax and were not included in assessed value. The limit is indexed for inflation.

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Plan area. See urban renewal plan area.

Public exemptions. Property owned by federal, state, or local governments (including counties, cities and towns, and school districts) is generally exempt from property taxation. This includes all public or corporate property used or intended for use for corporate purposes of local governments and all public or munic ipal corporations in the state. When such property is leased to a private party, the leased portion generally becomes taxable.

Public utility. Property described in ORS 308.515. See centrally assessed property.

Real market value. Real market value of all property, real and personal, is the amount in cash that could reasonably be expected to be paid by an informed buyer to an informed seller, each acting without compulsion in an arm’s length transaction occurring as of the assessment date for the tax year.

Real property. Total assessed value of real property, including land, buildings, structures, and improve-ments. Unless otherwise specified, this value is net of veterans’ exemptions applied to real property. The following property classes are included within real property:

• Commercial land. Unimproved property that has commercial use as its highest and best use.

• Commercial property. Improved property that has commercial use as its highest and best use.

• Farm and range property. Land or land and buildings with a highest and best use of the pro-duction of agricultural crops, feeding and man-agement of livestock, dairying, any other agricultural or horticultural use, or any combina-tion thereof.

• Farm and range zoned property. Land or land and buildings located within an exclusive farm-use zone assessed as farm-use land.

• Farm and range unzoned property. Land or land and buildings assessed as unzoned farmland.

• Forestland and forest property. Consists of land with a highest and best use of growing and har-vesting trees of a marketable species, and land that has been designated as forestland.

• Industrial land. Unimproved property that has industrial use as its highest and best use.

• Industrial property. Improved property that is a single plant or a complex of properties engaged in manufacturing or processing a product. The ap-

praisal of this property can be either Department of Revenue or county responsibility.

• Multiple housing land. Unimproved property that has multiple housing use (five living units or more) as its highest and best use.

• Multiple housing property. Improved property that has multiple housing use (five living units or more) as its highest and best use.

• Recreation land. Unimproved property that has recreational use as its highest and best use.

• Recreational property. Improved property that provides recreational opportunities as its highest and best use.

• Residential land. Unimproved property that has residential use as its highest and best use.

• Residential property. Improved property that has residential use as its highest and best use.

• Tract land. Unimproved acreage with a highest and best use other than farm, range, or timber pro-duction.

• Tract property. Improved acreage with a highest and best use other than farm, range, or timber pro-duction.

Social welfare exemptions. Assessed value of properties owned by private organizations and used for educational, religious, or developmental purposes. These properties are exempt from property tax. The qualifying property classes include:

• Fraternal organizations. All real or personal property that is occupied or used in fraternal works or for entertainment and recreational purposes by nonprofit corporations or social clubs (ORS 307.136).

• Literary and charitable. All property owned by unincorporated literary, benevolent, charitable, or scientific institutions (ORS 307.130).

• Religious organizations. All houses of public worship and other buildings and property used solely for administration, education, or entertain-ment by churches or religious organizations (ORS 307.140).

• Burial grounds. All burial grounds, tombs, lands, and buildings, not exceeding statutory acreage lim-its, owned and occupied by any crematory or cemetery associations (ORS 307.150).

• All other social welfare. Includes private schools and day care facilities, public libraries privately owned, senior centers privately owned, etc.

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Special levy. See urban renewal special levy.

Specially-assessed property. Property that is assessed at less than its full value. See farm use special assess-ment and forestland special assessment.

Supervisory orders. Orders to the counties from the Department of Revenue to correct the values of centrally assessed utility accounts on the tax rolls. These orders are related to corrections in valuations, not appeals.

Taxable value. See assessed value.

Taxes added to rolls. Additional taxes generated when a final order is entered in an appeal, other omitted property is included, or error corrections are made.

Tax extended. Amount of tax to be paid by taxpayers before the Measure 5 rate limits are applied. If, for an individual property, taxes exceed the limits, then the taxes for that property are reduced to the limits.

Tax imposed. Taxes to be paid by taxpayers after the Measure 5 rate limits have been applied. For individ-ual properties, the tax imposed always will be less than or equal to the tax extended.

Tax increment financing. A financial tool designed to tax the increases in property value that occur over time in a specific geographic area. Given the frozen base value of the property at the time such a plan is estab-lished, any growth in value (“excess value”) is taxed to raise revenue.

Tax increment revenue. Revenue raised from taxing the growth in value (“excess value” or “increment”) of properties in a given geographic area.

Taxing district. The portion of a district that exists within a single county.

Tax limit category. Under the 1990 Measure 5 constitutional property tax limitation, taxes are divided into three categories: 1) inside the general government limit, 2) inside the education limit, and 3) outside the limit. All taxes, other than bond levies for capital construction, that are used for nonschool purposes fall inside the general government limit of $10 per $1,000 of assessed value. All taxes, other than bond levies, that are used for education purposes fall inside the education limit of $5 per $1,000 of assessed value. All bond levies used for capital construction fall outside the limit. Of the current types of levies, permanent rate, local option, gap bond, and pension levy taxes are subject to the limitations. Bond levies are outside the limit.

Timber offset. Amount of revenue county districts received from the timber privilege tax. This revenue reduced, by an equal amount, the money these districts received from the property tax. School distric ts also received revenue from the timber privilege tax, but it did not offset their property taxes.

Timber offset rate. Timber offset amount expressed in dollars per $1,000 of property value.

Total amount certified. Amount of taxes charged by the tax collector as certified by the assessor and authorized by the county clerk. The total includes taxes on real property, personal property, manufac-tured structures, and public utilities. The amount reported by counties generally includes taxes relating to special assessments and in-lieu payments for fish and wildlife property and nonprofit housing property.

Total assessed value. Sum of assessed values of all taxable properties on the roll.

Total credits. Includes discount allowed for prompt payments, personal property taxes canceled by order of county clerk, real property foreclosures, and other corrections or cancellations.

Total for collection. Sum of the total amount certified, uncollected taxes, and taxes added to rolls.

Total levy. Total levy submitted by the district, including the local option levy and the levy for bonded indebtedness.

Total taxes collected. Taxes collected by the tax collector during the fiscal year ending June 30. Tax collections are reported separately from interest and penalty collections.

Unallocated utilities. Small, private railcar companies that pay property taxes to the state. These taxes are distributed by the state to county governments.

Uncollected balance. Cumulative amount of unpaid taxes as of July 1.

Urban renewal. A state-sanctioned program designed to help communities improve and redevelop areas that are physically deteriorated, unsafe, or poorly planned.

Urban renewal agency. Entity responsible for administering urban renewal programs. Urban renewal agencies can be organized by city governments or county governments. They oversee activities in urban renewal plan areas. An urban renewal agency can administer multiple plan areas.

Urban renewal excess value. Total assessed value of property in urban renewal plan areas in excess of the base assessed values when the plan areas were esta b-lished. This is also called the “increment.”

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Urban renewal option. Funding option that the urban renewal plan uses. Only “existing” plan areas could choose option 1, 2, or 3 (see existing urban renewal plan). Plan areas that are not “existing” raise revenue as described under “Other’” below.

• Option 1 plan areas receive full division of tax revenue from all levies except local option and bond levies passed after October 6, 2001. A spe-cial levy on all taxable property in the municipa l-ity may be used to reach the plan area’s maximum revenue authority.

• Option 2 plan areas cannot receive div ision of tax revenue but a special levy may be used to raise revenue up to the plan area’s maximum revenue authority from properties in the municipality.

• Option 3 plan areas had their revenue from division of tax limited when the option was se-lected. These plan areas receive div ision of tax revenue up to their limit and may impose a special levy on all taxable property in the municipality up to their maximum revenue authority.

• Other plan areas that did not select an option, but were adopted before October 6, 2001, raise divi-sion of tax revenue from all levies, but cannot use a special levy. Other plans that were adopted after October 6, 2001, must exclude local option and bond levies passed after October 6, 2001, when calculating division of tax revenue; they also can-not use a special levy.

Urban renewal plan area. Geographic area in which urban renewal activity takes place. It is the “excess” value in urban renewal plan areas that determines the amount of tax to raise for urban renewal agencies.

Urban renewal shared value. The assessed value of property that is both 1) within the district that covers part of a plan area, and 2) within the boundaries of the urban renewal agency. It also includes portions of a district that are within a plan area but outside the area of the urban renewal agency. Property owners within the shared value area may have part of their taxes allocated for urban renewal rather than for their tax districts.

Urban renewal special levy. Levy imposed by an urban renewal agency if the amount of revenue raised from excess value is below its revenue-raising author-ity.

STATEWIDE TOTALS

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TABLE 1.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS BY LIMIT CATEGORY AND TYPE OF TAXING DISTRICT: FY 2005-06 (DOLLARS) TAX EXTENDED TAX IMPOSED REDUCTION ----------------------------------------------- ----------------------------------------------- ------------------------------- REDUCTION DUE PERCENT OF TAX TAXING DISTRICT # TAX DISTRICTS INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL TO LIMIT EXTENDED ------------------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- COUNTY 40 693,203,634 43,011,993 736,215,676 679,981,872 43,010,340 722,992,212 13,221,817 1.9 CITY 263 840,599,995 51,407,458 892,007,454 824,219,133 51,390,933 875,610,066 16,119,670 1.9 SCHOOL 303 1,193,498,612 323,983,552 1,515,589,904 1,169,485,167 320,265,136 1,489,750,302 23,777,922 2.0 EDUCATION SERVICE 64 81,024,615 0 81,024,597 80,127,530 0 80,127,530 882,481 1.1 COMMUNITY COLLEGE 44 111,967,519 44,655,194 156,623,986 110,751,956 44,653,450 155,405,406 1,207,843 1.1 CEMETERY 64 1,806,831 0 1,806,831 1,797,277 0 1,797,277 9,554 0.5 FIRE 320 201,336,142 9,498,709 210,834,851 201,067,946 9,498,709 210,566,655 268,206 0.1 HEALTH 39 19,170,808 1,700,241 20,871,049 18,969,043 1,700,241 20,669,284 201,765 1.1 PARK 49 48,324,339 4,144,542 52,468,880 48,285,247 4,144,542 52,429,789 39,092 0.1 PORT 26 12,343,452 546,274 12,889,726 12,253,059 546,274 12,799,333 90,393 0.7 ROAD 140 6,842,786 0 6,842,786 6,797,621 0 6,797,621 45,164 0.7 SANITARY 48 687,438 405,853 1,093,291 687,350 405,853 1,093,203 88 0.0 WATER SUPPLY 110 2,793,989 1,574,440 4,368,430 2,793,711 1,574,440 4,368,152 278 0.0 WATER CONTROL 41 3,535,508 38,475 3,573,983 3,500,305 38,475 3,538,779 35,232 1.0 VECTOR CONTROL 14 3,853,308 0 3,852,308 3,755,330 0 3,755,330 97,978 2.5 SERVICE 38 15,661,375 19,082,667 34,744,042 15,530,733 19,079,905 34,610,638 129,263 0.8 OTHER 66 55,142,656 14,512,350 69,655,006 55,041,661 14,507,240 69,548,901 101,013 0.2 STATEWIDE 1,669 3,291,793,008 514,561,747 3,804,462,799 3,235,044,941 510,815,537 3,745,860,478 56,227,758 1.7 NOTES: For the "outside limit" category, tax imposed may not equal tax extended because of rounding at the individual tax account level. The category "OTHER" includes taxing districts such as library, public utility, and transit. Taxes do not include taxes allocated to urban renewal agencies.

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TABLE 1.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY TYPE OF LEVY AND TAXING DISTRICT: FY 2005-06 (DOLLARS) FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX DISTRICT TYPE AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- --------------- --------------- --------------- ---------- --------------- --------------- --------------- --------------- --------------- COUNTY 612,803,463 80,738,861 612,687,109 293,489 612,393,620 80,694,941 115,023 43,011,813 736,215,396 CITY 696,342,124 69,923,458 684,441,038 0 684,441,038 67,536,320 88,622,573 51,407,416 892,007,348 SCHOOL 1,147,711,133 71,610,127 1,126,316,547 0 1,126,316,547 67,149,718 0 322,142,014 1,515,608,279 EDUCATION SERVICE 81,034,368 0 81,022,330 0 81,022,330 0 0 0 81,022,330 COMMUNITY COLLEGE 111,973,311 0 111,963,801 0 111,963,801 0 0 44,654,933 156,618,735 CEMETERY 1,743,151 65,652 1,741,198 0 1,741,198 65,636 0 0 1,806,833 FIRE 188,160,725 14,584,636 186,398,101 0 186,398,101 14,937,761 0 9,498,699 210,834,561 HEALTH 16,115,460 3,055,647 16,115,461 0 16,115,461 3,055,329 0 1,700,238 20,871,028 PARK 48,230,893 36,700 48,230,893 0 48,230,893 36,692 56,666 4,144,539 52,468,790 PORT 12,345,324 0 12,343,444 0 12,343,444 0 0 546,273 12,889,718 ROAD 6,678,150 375,074 6,467,734 0 6,467,734 375,048 0 0 6,842,782 SANITARY 680,355 20,611 666,828 0 666,828 20,611 0 405,853 1,093,291 WATER SUPPLY 2,745,151 337,495 2,454,525 0 2,454,525 337,482 1,982 1,574,438 4,368,427 WATER CONTROL 5,611,550 26,361 3,509,130 0 3,509,130 26,361 0 38,474 3,573,965 VECTOR CONTROL 2,685,231 1,168,231 2,685,232 0 2,685,232 1,168,063 0 0 3,852,295 SERVICE 16,158,993 0 15,661,338 0 15,661,338 0 0 19,082,631 34,743,968 OTHER 48,662,853 6,695,123 48,448,283 0 48,448,283 6,694,336 0 14,512,414 69,655,033 STATEWIDE 2,999,682,234 248,637,975 2,961,152,991 293,489 2,960,859,502 242,098,297 88,796,244 512,719,734 3,804,472,777 NOTES: Total Tax To Extend may not equal the sum of its components due to rounding at the individual account level. The category "OTHER" includes taxing districts such as library, public utility, and transit. Gap Bonds include the city of Portland pension levy. Taxes do not include portions allocated to urban renewal agencies.

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TABLE 1.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY TYPE OF TAXING DISTRICT: FY 2005-06 (DOLLARS) HISTORIC LATE FILING CLERICAL TAXING DISTRICT TOTAL FARMLAND FORESTLAND SMALL TRACT OPEN SPACE PROPERTY OTHER FEE ERROR ------------------------- --------------- ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ COUNTY 4,584,432 684,108 167,914 6,626 179,098 0 9,458 2,449,972 1,087,256 CITY 2,157,437 403,910 79,178 0 191,703 0 2,171 0 1,480,475 SCHOOL 4,434,139 1,770,873 464,636 11,374 243,549 0 11,516 0 1,932,191 EDUCATION SERVICE 217,425 72,828 20,805 869 14,533 0 1,566 0 106,824 COMMUNITY COLLEGE 435,953 169,618 47,137 1,260 21,356 0 1,265 0 195,318 CEMETERY 4,018 2,944 340 0 0 0 0 0 734 FIRE 613,230 327,505 81,751 5,034 7,317 0 4,251 0 187,372 HEALTH 50,629 22,439 8,354 4 2,166 0 772 0 16,895 PARK 132,519 62,043 9,790 0 12,565 0 1,703 0 46,418 PORT 36,530 11,496 6,189 155 2,123 0 129 0 16,438 ROAD 18,477 9,486 4,634 14 0 0 192 0 4,152 SANITARY 218 49 17 0 0 0 0 0 152 WATER SUPPLY 6,549 1,622 1,858 10 263 0 83 0 2,712 WATER CONTROL 9,314 2,789 604 0 1,220 0 0 0 4,701 VECTOR CONTROL 10,342 5,870 975 68 29 0 33 0 3,366 SERVICE 98,842 28,579 6,779 8 8,449 0 585 0 54,443 OTHER 182,628 79,558 21,654 14 9,064 0 1,102 0 71,236 STATEWIDE 12,992,682 3,655,719 922,613 25,436 693,434 0 34,826 2,449,972 5,210,683 NOTE: The category "OTHER" includes taxing districts such as library, public utility, and transit.

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TABLE 1.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY BY TYPE OF TAXING DISTRICT: FY 2005-06 (THOUSANDS OF DOLLARS) TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE ------------------------- --------------- --------------- --------------- --------------- --------------- COUNTY 251,069,949 64,916 6,556 7,459,312 243,682,110 CITY 163,068,287 64,549 2 6,293,324 156,839,515 SCHOOL 251,039,947 64,916 6,556 7,459,312 243,652,108 EDUCATION SERVICE 251,032,908 64,916 6,556 7,459,312 243,645,069 COMMUNITY COLLEGE 246,798,055 62,585 4,108 7,387,708 239,477,041 CEMETERY 13,466,836 5,882 2,156 123,572 13,351,302 FIRE 118,042,190 11,761 3,880 2,714,968 115,342,864 HEALTH 42,573,134 5,527 4,591 773,362 41,809,890 PARK 54,252,236 1,966 1,912 1,078,388 53,177,726 PORT 142,206,650 37,702 3,206 5,232,570 137,014,987 ROAD 18,198,187 0 479 73,155 18,125,511 SANITARY 38,012,101 0 0 537,469 37,474,631 WATER SUPPLY 30,682,119 7,276 0 136,950 30,552,445 WATER CONTROL 74,369,779 27,721 4 2,263,643 72,133,860 VECTOR CONTROL 53,054,557 23,078 3,396 2,020,379 51,060,652 SERVICE 152,328,228 31,907 4,695 5,555,394 146,809,437 OTHER 193,360,407 48,116 2,049 6,400,531 187,010,042 STATEWIDE 251,076,988 64,916 6,556 7,459,312 243,689,149 NOTES: Net assessed value equals total assessed value plus nonprofit housing value and fish and wildlife value minus urban renewal excess value. The category "OTHER" includes taxing districts such as library, public utility, and transit. Assessed values shown do not include $23.8 million of unallocated utility property. Statewide value totals exceed the values taxable by county districts because some property is not part of any county tax district.

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TABLE 1.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) BY TYPE OF TAXING DISTRICT: FY 2005-06 (THOUSANDS OF DOLLARS) REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT PROPERTY PROPERTY STRUCTURE UTILITY TOTAL ------------------------- --------------- --------------- --------------- --------------- --------------- COUNTY 228,583,858 8,527,604 2,562,453 11,396,034 251,069,949 CITY 149,788,099 6,787,348 1,070,324 5,422,516 163,068,287 SCHOOL 228,556,305 8,526,856 2,562,453 11,394,333 251,039,947 EDUCATION SERVICE 228,549,267 8,526,856 2,562,453 11,394,333 251,032,908 COMMUNITY COLLEGE 225,118,115 8,425,402 2,453,925 10,800,613 246,798,055 CEMETERY 11,223,438 303,508 326,301 1,613,589 13,466,836 FIRE 108,426,433 3,103,705 1,669,334 4,842,718 118,042,190 HEALTH 37,899,906 963,549 649,855 3,059,824 42,573,134 PARK 49,658,037 1,775,867 481,096 2,337,236 54,252,236 PORT 129,348,702 5,382,506 929,814 6,545,628 142,206,650 ROAD 17,212,809 379,013 113,258 493,108 18,198,187 SANITARY 35,225,974 1,589,972 148,898 1,047,256 38,012,101 WATER SUPPLY 28,885,546 887,283 207,558 701,732 30,682,119 WATER CONTROL 67,737,767 2,720,597 630,869 3,280,546 74,369,779 VECTOR CONTROL 48,089,089 1,452,012 650,601 2,862,855 53,054,557 SERVICE 140,186,067 5,666,101 991,236 5,484,824 152,328,228 OTHER 176,066,963 6,804,578 1,551,669 8,937,197 193,360,407 STATEWIDE 228,590,897 8,527,604 2,562,453 11,396,034 251,076,988 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. The category "OTHER" includes taxing districts such as library, public utility, and transit. Assessed values shown do not include $23.8 million of unallocated utility property. Statewide value totals exceed the values taxable by county districts because some property is not part of any county tax district.

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TABLE 1.6 TOTAL AND NET ASSESSED VALUE OF PROPERTY BY METROPOLITAN STATISTICAL AREA (MSA), FY 2005-06 (THOUSANDS OF DOLLARS) TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED AREA VALUE HOUSING WILDLIFE EXCESS VALUE VALUE ----------------------------------- --------------- --------------- --------------- --------------- --------------- STATE 251,076,988 64,916 6,556 7,459,312 243,689,149 OUTSIDE MSA 54,348,996 8,216 3,927 1,180,514 53,180,625 INSIDE MSA 196,727,992 56,700 2,630 6,278,798 190,508,524 BEND MSA 13,349,476 0 0 185,628 13,163,848 CORVALLIS MSA 5,520,308 0 0 19,656 5,500,652 EUGENE-SPRINGFIELD MSA 21,340,177 7,995 0 209,004 21,139,169 MEDFORD MSA 13,015,925 10,602 19 583,952 12,442,594 PORTLAND-VANCOUVER-BEAVERTON MSA 124,321,065 36,432 2,611 4,696,417 119,663,692 SALEM MSA 19,181,040 1,671 0 584,142 18,598,570 NOTE: Assessed values shown do not include $23.8 million of unallocated utility property. Values do not include parts of MSAs that are outside of Oregon.

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TABLE 1.7 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) BY METROPOLITAN STATISTICAL AREA (MSA), FY 2005-06 (THOUSANDS OF DOLLARS) TOTAL REAL PERSONAL MANUFACTURED PUBLIC AREA ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY ----------------------------------- --------------- --------------- --------------- --------------- --------------- STATE 251,076,988 228,590,897 8,527,604 2,562,453 11,396,034 OUTSIDE MSA 54,348,996 47,562,485 1,392,034 1,021,814 4,372,664 INSIDE MSA 196,727,992 181,028,412 7,135,571 1,540,639 7,023,371 BEND MSA 13,349,476 12,625,305 339,456 61,386 323,329 CORVALLIS MSA 5,520,308 5,178,620 180,479 38,491 122,719 EUGENE-SPRINGFIELD MSA 21,340,177 19,775,380 699,049 343,158 522,591 MEDFORD MSA 13,015,925 11,920,685 429,785 225,477 439,977 PORTLAND-VANCOUVER-BEAVERTON MSA 124,321,065 113,752,107 4,976,458 635,756 4,956,745 SALEM MSA 19,181,040 17,776,315 510,345 236,371 658,010 NOTES: Total assessed values exclude nonprofit housing, state fish and wildlife, and include urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utility property. Values do not include parts of MSAs that are outside of Oregon.

16

COUNTY DISTRICTS

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TABLE 2. 1.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND COUNTY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ BAKER COUNTY BAKER 3,695,253 0 3,695,253 3,637,988 0 3,637,988 57,266 1.5 BENTON COUNTY BENTON 13,689,605 -28 13,689,626 13,678,836 0 13,678,836 10,825 0.1 CLACKAMAS COUNTY (CITY) CLACKAMAS 35,938,160 0 35,938,160 35,919,870 0 35,919,870 18,290 0.1 CLACKAMAS COUNTY (RURAL) CLACKAMAS 37,988,171 0 37,988,171 37,987,673 0 37,987,673 498 0.0 CLATSOP COUNTY CLATSOP 5,927,200 0 5,927,200 5,919,254 0 5,919,254 7,946 0.1 COLUMBIA COUNTY COLUMBIA 4,468,472 1,126,595 5,595,067 4,461,065 1,126,595 5,587,660 7,407 0.2 COOS COUNTY COOS 3,739,396 2,899,619 6,639,015 3,736,529 2,899,619 6,636,148 2,867 0.1 CROOK COUNTY (CITY RATE) CROOK 4,640,055 171,927 4,811,982 4,639,669 171,927 4,811,596 386 0.0 CROOK COUNTY (RURAL RATE) CROOK NA NA NA NA NA NA NA NA CURRY COUNTY CURRY 1,212,962 0 1,212,962 1,212,962 0 1,212,962 0 0.0 DESCHUTES COUNTY DESCHUTES 16,827,980 4,230,063 21,058,043 16,827,952 4,230,063 21,058,015 28 0.0 DESCHUTES COUNTY SHERIFF (CITY) DESCHUTES 7,252,990 0 7,252,990 7,196,453 0 7,196,453 56,537 0.8 DESCHUTES COUNTY SHERIFF (RURAL) DESCHUTES 7,110,745 0 7,110,745 7,110,737 0 7,110,737 8 0.0 DOUGLAS COUNTY DOUGLAS 6,539,572 0 6,539,572 6,526,604 0 6,526,604 12,968 0.2 GILLIAM COUNTY GILLIAM 1,059,347 0 1,059,347 1,054,993 0 1,054,993 4,353 0.4 GRANT COUNTY GRANT 1,066,659 262,157 1,328,815 1,065,902 262,157 1,328,059 757 0.1 HARNEY COUNTY HARNEY 1,586,834 0 1,586,834 1,556,693 0 1,556,693 30,141 1.9 HOOD RIVER COUNTY HOOD RIVER 1,920,959 294,525 2,215,484 1,920,958 294,525 2,215,483 1 0.0 JACKSON COUNTY JACKSON 24,999,084 3,226,799 28,225,884 24,988,377 3,226,799 28,215,177 10,707 0.0 JEFFERSON COUNTY JEFFERSON 5,051,720 899,451 5,951,171 5,020,198 899,451 5,919,649 31,522 0.6 JOSEPHINE COUNTY JOSEPHINE 2,713,449 1,119,786 3,833,234 2,713,448 1,119,786 3,833,233 1 0.0 KLAMATH COUNTY KLAMATH 6,656,440 2,372,071 9,028,511 6,598,160 2,370,389 8,968,549 58,280 0.9 LAKE COUNTY LAKE 1,579,151 0 1,579,151 1,565,726 0 1,565,726 13,425 0.9 LANE COUNTY LANE 27,003,024 2,743,059 29,746,083 27,001,937 2,743,059 29,744,996 1,086 0.0 LINCOLN COUNTY LINCOLN 13,389,407 676,002 14,065,409 13,357,942 676,002 14,033,944 31,465 0.2 LINN COUNTY LINN 20,747,305 429,582 21,176,887 19,622,212 429,582 20,051,794 1,125,093 5.4 MALHEUR COUNTY MALHEUR 3,484,688 438,840 3,923,528 3,477,568 438,840 3,916,408 7,120 0.2 MARION COUNTY MARION 45,643,951 0 45,643,951 45,484,094 0 45,484,094 159,857 0.4 MORROW COUNTY MORROW 4,322,500 0 4,322,500 4,216,544 0 4,216,544 105,956 2.5 MULTNOMAH COUNTY MULTNOMAH 236,560,057 9,663,042 246,223,099 225,262,619 9,663,042 234,925,661 11,297,437 4.8 POLK COUNTY POLK 6,010,798 1,039,922 7,050,719 6,010,776 1,039,922 7,050,697 22 0.0 SHERMAN COUNTY SHERMAN 1,840,152 155,400 1,995,551 1,767,851 155,400 1,923,251 72,301 3.9 TILLAMOOK COUNTY TILLAMOOK 6,122,744 1,704,606 7,827,350 6,121,491 1,704,606 7,826,097 1,253 0.0 UMATILLA COUNTY UMATILLA 10,233,980 1,075,008 11,308,988 10,219,468 1,075,008 11,294,476 14,511 0.1 UNION COUNTY UNION 3,401,489 0 3,401,489 3,378,878 0 3,378,878 22,611 0.7 WALLOWA COUNTY WALLOWA 1,395,043 59,095 1,454,139 1,394,929 59,096 1,454,024 114 0.0 WASCO COUNTY WASCO 5,878,855 331,707 6,210,563 5,838,676 331,707 6,170,383 40,180 0.7 WASHINGTON COUNTY WASHINGTON 97,409,375 8,092,765 105,502,140 97,405,716 8,092,765 105,498,481 3,659 0.0 WHEELER COUNTY WHEELER 716,954 0 716,954 702,108 0 702,108 14,846 2.1 YAMHILL COUNTY YAMHILL 13,379,111 0 13,379,111 13,379,018 0 13,379,018 93 0.0 STATEWIDE 693,203,634 43,011,993 736,215,676 679,981,872 43,010,340 722,992,212 13,221,817 1.9 NUMBER OF COUNTY TAX DISTRICTS: 40

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TABLE 2. 1.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY COUNTY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- BAKER COUNTY BAKER 3,625,821 70,000 3,625,821 486 3,625,335 69,918 0 0 3,695,253 BENTON COUNTY BENTON 12,130,038 1,595,189 12,130,038 9,901 12,120,137 1,569,496 0 0 13,689,633 CLACKAMAS COUNTY (CITY) CLACKAMAS 35,938,160 0 35,938,160 0 35,938,160 0 0 0 35,938,160 CLACKAMAS COUNTY (RURAL) CLACKAMAS 38,000,937 0 38,000,937 12,766 37,988,171 0 0 0 37,988,171 CLATSOP COUNTY CLATSOP 5,946,973 0 5,946,973 19,774 5,927,199 0 0 0 5,927,199 COLUMBIA COUNTY COLUMBIA 4,488,085 0 4,488,085 19,616 4,468,469 0 0 1,126,598 5,595,066 COOS COUNTY COOS 3,747,374 0 3,747,374 7,980 3,739,394 0 0 2,899,619 6,639,013 CROOK COUNTY (CITY RATE) CROOK 4,640,059 0 4,640,059 0 4,640,059 0 0 171,925 4,811,984 CROOK COUNTY (RURAL RATE) CROOK NA NA NA NA NA NA NA NA NA CURRY COUNTY CURRY 1,225,016 0 1,225,016 12,054 1,212,963 0 0 0 1,212,963 DESCHUTES COUNTY DESCHUTES 16,827,985 0 16,827,985 0 16,827,985 0 0 4,230,065 21,058,050 DESCHUTES COUNTY SHERIFF (CITY) DESCHUTES 0 7,252,989 0 0 0 7,252,989 0 0 7,252,989 DESCHUTES COUNTY SHERIFF (RURAL) DESCHUTES 0 7,110,743 0 0 0 7,110,743 0 0 7,110,743 DOUGLAS COUNTY DOUGLAS 6,589,326 0 6,589,326 49,757 6,539,569 0 0 0 6,539,569 GILLIAM COUNTY GILLIAM 1,059,347 0 1,059,347 0 1,059,347 0 0 0 1,059,347 GRANT COUNTY GRANT 1,069,218 0 1,069,218 2,560 1,066,658 0 0 262,157 1,328,814 HARNEY COUNTY HARNEY 1,586,907 0 1,586,907 71 1,586,836 0 0 0 1,586,836 HOOD RIVER COUNTY HOOD RIVER 1,922,315 0 1,922,315 1,357 1,920,959 0 0 294,524 2,215,483 JACKSON COUNTY JACKSON 25,009,021 0 25,009,021 9,954 24,999,067 0 0 3,226,799 28,225,866 JEFFERSON COUNTY JEFFERSON 4,025,614 1,027,234 4,025,614 1,129 4,024,486 1,027,234 0 899,452 5,951,172 JOSEPHINE COUNTY JOSEPHINE 2,715,760 0 2,715,760 2,314 2,713,445 0 0 1,119,784 3,833,229 KLAMATH COUNTY KLAMATH 6,656,434 0 6,656,434 0 6,656,434 0 0 2,372,062 9,028,496 LAKE COUNTY LAKE 1,584,255 0 1,584,255 5,096 1,579,159 0 0 0 1,579,159 LANE COUNTY LANE 27,045,302 0 27,045,302 42,278 27,003,024 0 0 2,743,059 29,746,083 LINCOLN COUNTY LINCOLN 13,414,618 0 13,414,618 25,210 13,389,408 0 0 676,001 14,065,409 LINN COUNTY LINN 7,925,259 12,845,609 7,925,259 23,646 7,901,613 12,845,563 0 429,406 21,176,582 MALHEUR COUNTY MALHEUR 3,484,688 0 3,484,688 0 3,484,688 0 0 438,841 3,923,529 MARION COUNTY MARION 45,648,471 0 45,648,471 4,527 45,643,945 0 0 0 45,643,945 MORROW COUNTY MORROW 4,322,605 0 4,322,710 105 4,322,605 0 0 0 4,322,605 MULTNOMAH COUNTY MULTNOMAH 201,449,919 35,242,059 201,333,460 0 201,333,460 35,226,587 0 9,663,020 246,223,067 POLK COUNTY POLK 6,022,377 0 6,022,377 11,581 6,010,796 0 0 1,039,921 7,050,717 SHERMAN COUNTY SHERMAN 1,840,152 0 1,840,152 0 1,840,152 0 0 155,400 1,995,551 TILLAMOOK COUNTY TILLAMOOK 4,509,309 1,624,868 4,509,309 11,434 4,497,875 1,624,868 0 1,704,607 7,827,349 UMATILLA COUNTY UMATILLA 10,235,056 0 10,235,056 1,078 10,233,978 0 0 1,075,008 11,308,986 UNION COUNTY UNION 3,289,003 0 3,289,003 2,538 3,286,466 0 115,023 0 3,401,488 WALLOWA COUNTY WALLOWA 1,300,120 97,383 1,300,120 2,460 1,297,660 97,383 0 59,096 1,454,139 WASCO COUNTY WASCO 5,878,855 0 5,878,855 0 5,878,855 0 0 331,707 6,210,562 WASHINGTON COUNTY WASHINGTON 83,539,203 13,872,786 83,539,203 0 83,539,203 13,870,159 0 8,092,760 105,502,122 WHEELER COUNTY WHEELER 718,302 0 718,302 1,348 716,954 0 0 0 716,954 YAMHILL COUNTY YAMHILL 13,391,582 0 13,391,582 12,469 13,379,112 0 0 0 13,379,112 STATEWIDE 612,803,463 80,738,861 612,687,109 293,489 612,393,620 80,694,941 115,023 43,011,813 736,215,396 NUMBER OF COUNTY TAX DISTRICTS: 40 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

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TABLE 2. 1.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY COUNTY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- BAKER COUNTY BAKER 2,277 176 0 0 0 0 0 2,102 0 BENTON COUNTY BENTON 109,534 14,877 6,396 0 0 0 0 38,738 49,523 CLACKAMAS COUNTY (CITY) CLACKAMAS 113,326 61,706 12,091 0 0 0 2,545 0 36,985 CLACKAMAS COUNTY (RURAL) CLACKAMAS 265,777 23,440 18,887 6,432 2,708 0 0 169,972 44,338 CLATSOP COUNTY CLATSOP 59,737 454 4,561 20 0 0 0 54,555 148 COLUMBIA COUNTY COLUMBIA 68,055 24,730 8,464 2 0 0 0 27,588 7,270 COOS COUNTY COOS 70,808 237 14,204 0 0 0 0 49,443 6,925 CROOK COUNTY (CITY RATE) CROOK 89,664 62,430 0 0 0 0 0 13,536 13,698 CROOK COUNTY (RURAL RATE) CROOK NA NA NA NA NA NA NA NA NA CURRY COUNTY CURRY 23,272 326 743 0 0 0 0 22,189 15 DESCHUTES COUNTY DESCHUTES 166,501 22,802 1,029 0 13,757 0 0 118,636 10,277 DESCHUTES COUNTY SHERIFF (CITY) DESCHUTES 11,741 152 527 0 7,052 0 0 0 4,010 DESCHUTES COUNTY SHERIFF (RURAL) DESCHUTES 24,967 22,512 0 0 0 0 0 0 2,456 DOUGLAS COUNTY DOUGLAS 135,796 13,084 2,584 29 0 0 0 117,421 2,676 GILLIAM COUNTY GILLIAM 830 102 0 0 0 0 0 728 0 GRANT COUNTY GRANT 2,863 1,044 0 0 0 0 811 1,008 0 HARNEY COUNTY HARNEY 1,511 145 0 0 0 0 0 425 941 HOOD RIVER COUNTY HOOD RIVER 35,191 5,086 376 0 0 0 0 18,399 11,331 JACKSON COUNTY JACKSON 307,080 27,452 1,008 0 0 0 0 218,005 60,615 JEFFERSON COUNTY JEFFERSON 15,088 1,680 0 0 0 0 0 12,499 908 JOSEPHINE COUNTY JOSEPHINE 43,616 1,075 2,680 126 0 0 68 35,798 3,869 KLAMATH COUNTY KLAMATH 0 0 0 0 0 0 0 0 0 LAKE COUNTY LAKE 11,145 4,407 0 0 0 0 0 2,410 4,329 LANE COUNTY LANE 308,102 26,817 8,908 0 0 0 0 232,968 39,408 LINCOLN COUNTY LINCOLN 197,340 5,044 4,124 0 0 0 0 187,676 495 LINN COUNTY LINN 74,428 10,748 3,575 0 0 0 0 58,648 1,457 MALHEUR COUNTY MALHEUR 14,819 1,447 0 0 0 0 0 13,372 0 MARION COUNTY MARION 495,654 38,425 8,257 14 0 0 0 414,213 34,745 MORROW COUNTY MORROW 43,169 281 0 0 0 0 0 31,612 11,277 MULTNOMAH COUNTY MULTNOMAH 698,270 0 702 0 155,581 0 0 0 541,987 POLK COUNTY POLK 32,173 11,391 3,487 2 0 0 0 16,220 1,073 SHERMAN COUNTY SHERMAN 0 0 0 0 0 0 0 0 0 TILLAMOOK COUNTY TILLAMOOK 29,478 8,472 4,426 0 0 0 0 14,515 2,066 UMATILLA COUNTY UMATILLA 101,459 28,412 0 0 0 0 0 68,499 4,548 UNION COUNTY UNION 15,548 3,558 505 0 0 0 0 11,081 403 WALLOWA COUNTY WALLOWA 6,795 2,978 0 0 0 0 3,816 0 0 WASCO COUNTY WASCO 16,043 4,485 0 0 0 0 0 8,686 2,872 WASHINGTON COUNTY WASHINGTON 889,175 207,597 46,991 0 0 0 2,219 454,957 177,411 WHEELER COUNTY WHEELER 0 0 0 0 0 0 0 0 0 YAMHILL COUNTY YAMHILL 103,202 46,537 13,388 0 0 0 0 34,075 9,202 STATEWIDE 4,584,432 684,108 167,914 6,626 179,098 0 9,458 2,449,972 1,087,256 NUMBER OF COUNTY TAX DISTRICTS: 40

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TABLE 2. 1.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY COUNTY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER COUNTY BAKER 972,252 0 183 0 972,435 BENTON COUNTY BENTON 5,520,308 0 0 19,656 5,500,652 CLACKAMAS COUNTY (CITY) CLACKAMAS 15,540,972 5,441 0 598,593 14,947,820 CLACKAMAS COUNTY (RURAL) CLACKAMAS 13,503,587 4,206 0 741,749 12,766,044 CLATSOP COUNTY CLATSOP 3,932,957 0 399 56,152 3,877,204 COLUMBIA COUNTY COLUMBIA 3,256,887 736 1,847 43,703 3,215,768 COOS COUNTY COOS 3,589,590 0 0 119,836 3,469,754 CROOK COUNTY (CITY RATE) CROOK 1,198,920 0 0 0 1,198,920 CROOK COUNTY (RURAL RATE) CROOK NA NA NA NA NA CURRY COUNTY CURRY 2,064,531 1,270 2 22,794 2,043,009 DESCHUTES COUNTY DESCHUTES 13,349,476 0 0 185,628 13,163,848 DESCHUTES COUNTY SHERIFF (CITY) DESCHUTES 8,905,261 0 0 60,675 8,844,587 DESCHUTES COUNTY SHERIFF (RURAL) DESCHUTES 4,444,214 0 0 0 4,444,214 DOUGLAS COUNTY DOUGLAS 6,096,544 0 0 173,044 5,923,500 GILLIAM COUNTY GILLIAM 273,876 1,637 0 0 275,513 GRANT COUNTY GRANT 370,618 0 393 0 371,011 HARNEY COUNTY HARNEY 352,521 0 0 0 352,521 HOOD RIVER COUNTY HOOD RIVER 1,389,092 0 0 32,585 1,356,507 JACKSON COUNTY JACKSON 13,015,925 10,602 19 583,952 12,442,594 JEFFERSON COUNTY JEFFERSON 1,139,315 0 0 10,490 1,128,825 JOSEPHINE COUNTY JOSEPHINE 4,761,213 1,561 0 134,125 4,628,650 KLAMATH COUNTY KLAMATH 3,863,549 2,093 631 24,482 3,841,791 LAKE COUNTY LAKE 420,170 367 594 0 421,132 LANE COUNTY LANE 21,340,177 7,995 0 209,004 21,139,169 LINCOLN COUNTY LINCOLN 5,142,282 0 36 385,751 4,756,567 LINN COUNTY LINN 6,344,389 0 0 121,781 6,222,608 MALHEUR COUNTY MALHEUR 1,348,778 593 80 0 1,349,451 MARION COUNTY MARION 15,664,133 1,671 0 576,753 15,089,051 MORROW COUNTY MORROW 1,045,442 0 4 0 1,045,446 MULTNOMAH COUNTY MULTNOMAH 49,186,156 26,050 763 2,836,380 46,376,589 POLK COUNTY POLK 3,516,908 0 0 7,389 3,509,519 SHERMAN COUNTY SHERMAN 211,142 0 27 0 211,169 TILLAMOOK COUNTY TILLAMOOK 3,009,015 0 0 0 3,009,015 UMATILLA COUNTY UMATILLA 3,616,880 0 155 24,149 3,592,886 UNION COUNTY UNION 1,180,485 0 844 27,901 1,153,428 WALLOWA COUNTY WALLOWA 511,965 0 579 0 512,544 WASCO COUNTY WASCO 1,429,923 0 0 47,426 1,382,497 WASHINGTON COUNTY WASHINGTON 37,630,853 0 0 475,992 37,154,862 WHEELER COUNTY WHEELER 83,549 694 0 0 84,242 YAMHILL COUNTY YAMHILL 5,195,570 0 0 0 5,195,570 STATEWIDE 251,069,949 64,916 6,556 7,459,312 243,682,110 NUMBER OF COUNTY DISTRICTS: 40 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities.

* Indicates a joint district.

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TABLE 2. 1.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY COUNTY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER COUNTY BAKER 972,252 753,049 23,394 6,826 188,983 BENTON COUNTY BENTON 5,520,308 5,178,620 180,479 38,491 122,719 CLACKAMAS COUNTY (CITY) CLACKAMAS 15,540,880 14,760,331 399,854 45,364 335,331 CLACKAMAS COUNTY (RURAL) CLACKAMAS 13,503,679 12,474,179 329,220 158,227 542,053 CLATSOP COUNTY CLATSOP 3,932,957 3,673,209 108,117 24,702 126,928 COLUMBIA COUNTY COLUMBIA 3,256,887 2,691,729 72,223 142,827 350,108 COOS COUNTY COOS 3,589,590 3,286,450 92,295 83,072 127,773 CROOK COUNTY (CITY RATE) CROOK 1,198,920 1,103,687 36,670 13,793 44,770 CURRY COUNTY CURRY 2,064,531 1,917,632 37,586 79,736 29,577 DESCHUTES COUNTY DESCHUTES 13,349,476 12,625,305 339,456 61,386 323,329 DESCHUTES COUNTY SHERIFF (CITY) DESCHUTES 8,905,261 8,448,705 275,279 48,280 132,998 DESCHUTES COUNTY SHERIFF (RURAL) DESCHUTES 4,444,214 4,176,600 64,177 13,106 190,331 DOUGLAS COUNTY DOUGLAS 6,096,544 5,324,686 213,492 162,349 396,017 GILLIAM COUNTY GILLIAM 273,876 162,008 16,131 5,962 89,774 GRANT COUNTY GRANT 370,618 344,260 10,972 4,871 10,515 HARNEY COUNTY HARNEY 352,521 308,827 8,491 5,600 29,603 HOOD RIVER COUNTY HOOD RIVER 1,389,092 1,264,142 35,004 10,131 79,815 JACKSON COUNTY JACKSON 13,015,925 11,920,685 429,785 225,477 439,977 JEFFERSON COUNTY JEFFERSON 1,139,315 811,971 20,847 11,805 294,692 JOSEPHINE COUNTY JOSEPHINE 4,761,213 4,413,769 94,689 133,238 119,516 KLAMATH COUNTY KLAMATH 3,863,549 3,041,821 100,589 78,422 642,717 LAKE COUNTY LAKE 420,170 366,189 9,697 6,088 38,196 LANE COUNTY LANE 21,340,177 19,775,380 699,049 343,158 522,591 LINCOLN COUNTY LINCOLN 5,142,282 4,792,342 105,371 89,568 155,000 LINN COUNTY LINN 6,344,389 5,792,572 208,497 112,869 230,451 MALHEUR COUNTY MALHEUR 1,348,778 1,142,313 41,183 44,836 120,446 MARION COUNTY MARION 15,664,133 14,460,136 456,277 189,784 557,936 MORROW COUNTY MORROW 1,045,442 567,434 14,083 19,775 444,151 MULTNOMAH COUNTY MULTNOMAH 49,186,156 44,287,740 2,408,371 89,107 2,400,938 POLK COUNTY POLK 3,516,908 3,316,179 54,068 46,586 100,074 SHERMAN COUNTY SHERMAN 211,142 114,721 1,879 8,782 85,760 TILLAMOOK COUNTY TILLAMOOK 3,009,015 2,837,829 33,138 39,453 98,594 UMATILLA COUNTY UMATILLA 3,616,880 2,758,351 103,705 42,424 712,400 UNION COUNTY UNION 1,180,485 1,038,776 36,447 9,099 96,162 WALLOWA COUNTY WALLOWA 511,965 437,218 6,803 11,785 56,159 WASCO COUNTY WASCO 1,429,923 1,229,321 32,060 15,762 152,781 WASHINGTON COUNTY WASHINGTON 37,630,853 34,748,634 1,608,701 117,876 1,155,643 WHEELER COUNTY WHEELER 83,549 79,906 892 867 1,884 YAMHILL COUNTY YAMHILL 5,195,570 4,782,456 158,088 82,355 172,672 STATEWIDE 251,069,949 228,583,858 8,527,604 2,562,453 11,396,034 NUMBER OF COUNTY TAX DISTRICTS: 40 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

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CITY DISTRICTS

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TABLE 2. 2.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND CITY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ BAKER CITY BAKER 2,406,267 0 2,406,267 2,341,561 0 2,341,561 64,707 2.7 HAINES CITY BAKER 19,900 8,499 28,399 19,899 8,500 28,399 1 0.0 HALFWAY CITY BAKER 16,733 0 16,733 16,733 0 16,733 0 0.0 HUNTINGTON CITY BAKER 104,454 25,153 129,607 89,741 25,153 114,894 14,713 14.1 RICHLAND CITY BAKER 9,559 0 9,559 9,559 0 9,559 0 0.0 SUMPTER CITY BAKER 12,798 67,862 80,660 12,798 67,862 80,660 0 0.0 ADAIR VILLAGE CITY BENTON 76,492 0 76,492 76,492 0 76,492 0 0.0 * ALBANY CITY BENTON 3,098,225 312,656 3,410,881 3,098,128 312,656 3,410,784 97 0.0 CORVALLIS CITY BENTON 17,534,603 1,860,350 19,394,952 17,534,601 1,860,350 19,394,951 1 0.0 MONROE CITY BENTON 81,071 32,503 113,573 81,071 32,503 113,573 0 0.0 PHILOMATH CITY BENTON 1,061,098 0 1,061,098 1,056,961 0 1,056,961 4,165 0.4 BARLOW CITY CLACKAMAS 3,705 0 3,705 3,705 0 3,705 0 0.0 CANBY CITY CLACKAMAS 3,195,240 0 3,195,240 3,195,232 0 3,195,232 7 0.0 HAPPY VALLEY CITY CLACKAMAS 1,740,006 0 1,740,006 1,736,674 0 1,736,674 3,332 0.2 * DAMASCUS CITY CLACKAMAS 2,451,525 0 2,451,525 2,451,463 0 2,451,463 62 0.0 ESTACADA CITY CLACKAMAS 354,764 95,518 450,282 354,764 95,518 450,282 1 0.0 GLADSTONE CITY CLACKAMAS 3,373,202 0 3,373,202 3,373,048 0 3,373,048 154 0.0 JOHNSON CITY CLACKAMAS 0 0 0 0 0 0 0 NA * LAKE OSWEGO CITY (BONDS) CLACKAMAS 0 3,419,773 3,419,773 0 3,419,773 3,419,773 0 NA * LAKE OSWEGO CITY (INS SCHOOL) CLACKAMAS 20,309,950 0 20,309,950 20,309,950 0 20,309,950 1 0.0 * LAKE OSWEGO CITY (OUT SCHOOL) CLACKAMAS 26,372 0 26,372 26,372 0 26,372 0 0.0 * MILWAUKIE CITY CLACKAMAS 5,407,072 297,103 5,704,175 5,389,286 297,103 5,686,389 17,786 0.3 MOLALLA CITY CLACKAMAS 1,722,893 72,834 1,795,727 1,722,890 72,834 1,795,724 3 0.0 OREGON CITY CLACKAMAS 8,357,609 296,905 8,654,514 8,357,599 296,905 8,654,504 10 0.0 * PORTLAND CITY CLACKAMAS 561,260 16,007 577,268 544,842 16,007 560,849 16,418 2.9 * RIVERGROVE CITY CLACKAMAS 0 0 0 0 0 0 0 NA SANDY CITY CLACKAMAS 1,764,806 0 1,764,806 1,764,733 0 1,764,733 73 0.0 * TUALATIN CITY CLACKAMAS 593,549 64,689 658,238 593,549 64,689 658,238 0 0.0 WEST LINN CITY CLACKAMAS 5,903,945 956,863 6,860,808 5,903,945 956,863 6,860,808 0 0.0 * WILSONVILLE CITY CLACKAMAS 3,816,848 342,430 4,159,278 3,813,790 342,430 4,156,220 3,058 0.1 ASTORIA CITY CLATSOP 4,085,743 299,042 4,384,785 4,045,812 299,042 4,344,854 39,931 1.0 CANNON BEACH CITY CLATSOP 416,399 159,967 576,367 416,399 159,967 576,367 0 0.0 GEARHART CITY CLATSOP 289,846 487,487 777,333 289,846 487,487 777,333 0 0.0 SEASIDE CITY CLATSOP 2,558,768 0 2,558,768 2,557,897 0 2,557,897 871 0.0 WARRENTON CITY CLATSOP 719,614 211,718 931,332 719,609 211,718 931,327 5 0.0 CLATSKANIE CITY COLUMBIA 491,702 0 491,702 486,360 0 486,360 5,342 1.1 COLUMBIA CITY COLUMBIA 141,299 102,394 243,692 141,299 102,394 243,692 0 0.0 PRESCOTT CITY COLUMBIA 983 0 983 983 0 983 0 0.0 RAINIER CITY COLUMBIA 442,421 0 442,421 418,430 0 418,430 23,991 5.4 SCAPPOOSE CITY COLUMBIA 1,086,432 208,680 1,295,113 1,086,432 208,680 1,295,113 0 0.0 ST. HELENS CITY COLUMBIA 1,336,575 0 1,336,575 1,336,573 0 1,336,573 2 0.0 VERNONIA CITY COLUMBIA 524,194 0 524,194 524,191 0 524,191 3 0.0 BANDON CITY COOS 352,402 267,082 619,484 352,402 267,082 619,484 0 0.0 COOS BAY CITY COOS 4,344,358 455,413 4,799,771 4,343,600 455,413 4,799,013 758 0.0 COQUILLE CITY COOS 901,791 0 901,791 899,923 0 899,923 1,868 0.2 LAKESIDE CITY COOS 0 108,236 108,236 0 108,236 108,236 0 NA MYRTLE POINT CITY COOS 698,457 29,991 728,448 695,509 29,991 725,500 2,949 0.4 NORTH BEND CITY COOS 2,967,920 36,664 3,004,584 2,967,917 36,664 3,004,581 3 0.0

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TABLE 2. 2.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND CITY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ POWERS CITY COOS 130,925 0 130,925 128,884 0 128,884 2,041 1.6 PRINEVILLE CITY CROOK 1,319,805 79,996 1,399,801 1,319,509 79,996 1,399,505 296 0.0 BROOKINGS CITY CURRY 1,938,814 109,757 2,048,570 1,938,814 109,757 2,048,570 0 0.0 GOLD BEACH CITY CURRY 435,297 0 435,297 435,296 0 435,296 1 0.0 PORT ORFORD CITY CURRY 305,813 0 305,813 305,813 0 305,813 0 0.0 BEND CITY DESCHUTES 16,694,078 0 16,694,078 16,694,077 0 16,694,077 1 0.0 REDMOND CITY DESCHUTES 6,705,853 132,439 6,838,292 6,705,725 132,439 6,838,164 128 0.0 SISTERS CITY DESCHUTES 541,729 0 541,729 541,729 0 541,729 0 0.0 CANYONVILLE CITY DOUGLAS 189,718 19,064 208,782 189,718 19,064 208,782 0 0.0 DRAIN CITY DOUGLAS 59,885 0 59,885 59,885 0 59,885 0 0.0 ELKTON CITY DOUGLAS 21,455 0 21,455 21,455 0 21,455 0 0.0 GLENDALE CITY DOUGLAS 107,835 28,998 136,833 107,835 28,998 136,833 0 0.0 MYRTLE CREEK CITY DOUGLAS 811,281 0 811,281 811,281 0 811,281 0 0.0 OAKLAND CITY DOUGLAS 237,365 0 237,365 237,365 0 237,365 0 0.0 REEDSPORT CITY DOUGLAS 1,203,358 0 1,203,358 1,167,069 0 1,167,069 36,290 3.0 RIDDLE CITY DOUGLAS 201,507 0 201,507 201,507 0 201,507 0 0.0 ROSEBURG CITY (DOWNTOWN) DOUGLAS 186,588 6,051 192,639 186,554 6,051 192,604 34 0.0 ROSEBURG CITY (OUTSIDE DOWNTOWN) DOUGLAS 9,044,853 293,313 9,338,165 8,995,741 293,313 9,289,054 49,111 0.5 SUTHERLIN CITY DOUGLAS 1,897,335 66,618 1,963,953 1,897,335 66,618 1,963,953 0 0.0 WINSTON CITY DOUGLAS 679,652 0 679,652 679,273 0 679,273 378 0.1 YONCALLA CITY DOUGLAS 41,555 0 41,555 41,555 0 41,555 0 0.0 ARLINGTON CITY GILLIAM 129,129 23,068 152,197 124,824 23,068 147,892 4,304 3.3 CONDON CITY GILLIAM 154,303 26,315 180,618 150,470 26,315 176,785 3,833 2.5 CANYON CITY GRANT 80,911 40,878 121,789 80,572 40,878 121,450 339 0.4 DAYVILLE CITY GRANT 4,591 0 4,591 4,591 0 4,591 0 0.0 JOHN DAY CITY GRANT 221,683 0 221,683 221,577 0 221,577 106 0.0 LONG CREEK CITY GRANT 10,253 17,930 28,183 10,253 17,930 28,183 0 0.0 MONUMENT CITY GRANT 8,829 7,442 16,271 8,827 7,442 16,269 2 0.0 MT. VERNON CITY GRANT 34,045 47,984 82,030 34,039 47,984 82,023 7 0.0 PRAIRIE CITY GRANT 105,877 0 105,877 105,843 0 105,843 34 0.0 SENECA CITY GRANT 18,321 5,000 23,321 17,552 5,000 22,551 770 4.2 BURNS CITY HARNEY 425,247 0 425,247 403,513 0 403,513 21,735 5.1 HINES CITY HARNEY 283,838 0 283,838 275,208 0 275,208 8,630 3.0 CASCADE LOCKS CITY HOOD RIVER 135,120 0 135,120 135,120 0 135,120 0 0.0 HOOD RIVER CITY HOOD RIVER 1,211,877 0 1,211,877 1,211,877 0 1,211,877 0 0.0 ASHLAND CITY JACKSON 8,531,662 258,560 8,790,223 8,531,658 258,560 8,790,218 4 0.0 BUTTE FALLS CITY JACKSON 92,835 0 92,835 92,824 0 92,824 11 0.0 CENTRAL POINT CITY JACKSON 3,446,764 0 3,446,764 3,435,472 0 3,435,472 11,292 0.3 EAGLE POINT CITY JACKSON 895,592 134,754 1,030,346 895,583 134,754 1,030,337 9 0.0 GOLD HILL CITY JACKSON 143,274 42,996 186,269 143,267 42,996 186,263 7 0.0 JACKSONVILLE CITY JACKSON 726,647 228,602 955,249 726,643 228,602 955,245 4 0.0 MEDFORD CITY JACKSON 23,790,497 0 23,790,497 23,790,437 0 23,790,437 60 0.0 PHOENIX CITY JACKSON 1,417,233 0 1,417,233 1,417,221 0 1,417,221 12 0.0 ROGUE RIVER CITY JACKSON 352,690 57,856 410,546 352,690 57,856 410,546 0 0.0 SHADY COVE CITY JACKSON 97,994 0 97,994 97,994 0 97,994 0 0.0 TALENT CITY JACKSON 677,207 0 677,207 667,881 0 667,881 9,326 1.4 CULVER CITY JEFFERSON 226,691 10,285 236,976 224,402 10,285 234,687 2,289 1.0 MADRAS CITY JEFFERSON 705,759 91,333 797,092 699,763 91,333 791,096 5,997 0.8

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TABLE 2. 2.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND CITY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ MADRAS CITY PHASE IN JEFFERSON 52,316 0 52,316 52,316 0 52,316 0 0.0 METOLIUS CITY JEFFERSON 65,197 13,221 78,418 65,196 13,221 78,417 1 0.0 CAVE JUNCTION CITY JOSEPHINE 145,466 0 145,466 145,466 0 145,466 0 0.0 GRANTS PASS CITY JOSEPHINE 9,168,301 0 9,168,301 9,168,296 0 9,168,296 6 0.0 BONANZA CITY KLAMATH 19,093 0 19,093 19,093 0 19,093 0 0.0 CHILOQUIN CITY KLAMATH 85,385 0 85,385 85,385 0 85,385 0 0.0 KLAMATH FALLS CITY KLAMATH 4,993,427 0 4,993,427 4,732,535 0 4,732,535 260,892 5.2 KLAMATH FALLS CITY (PHASE-IN) KLAMATH 141,944 0 141,944 141,944 0 141,944 0 0.0 MALIN CITY KLAMATH 80,914 0 80,914 80,914 0 80,914 0 0.0 MERRILL CITY KLAMATH 65,789 0 65,789 65,789 0 65,789 0 0.0 LAKEVIEW CITY LAKE 474,006 92,444 566,449 454,451 92,444 546,895 19,555 4.1 LAKEVIEW CITY ANNEX LAKE 38,720 7,551 46,271 36,932 7,551 44,483 1,788 4.6 PAISLEY CITY LAKE 11,203 8,474 19,677 11,201 8,474 19,675 2 0.0 COBURG CITY LANE 484,146 0 484,146 484,146 0 484,146 0 0.0 COTTAGE GROVE CITY LANE 3,076,595 0 3,076,595 3,076,463 0 3,076,463 132 0.0 CRESWELL CITY LANE 537,999 0 537,999 537,999 0 537,999 0 0.0 EUGENE CITY LANE 82,887,426 4,388,446 87,275,872 82,879,859 4,388,446 87,268,306 7,566 0.0 FLORENCE CITY LANE 1,705,928 322,522 2,028,451 1,705,928 322,522 2,028,450 0 0.0 JUNCTION CITY LANE 1,446,630 0 1,446,630 1,446,624 0 1,446,624 6 0.0 LOWELL CITY LANE 75,907 2,883 78,791 75,907 2,883 78,791 0 0.0 OAKRIDGE CITY LANE 706,166 72,327 778,493 706,109 72,327 778,436 57 0.0 SPRINGFIELD CITY LANE 17,154,476 1,034,603 18,189,079 17,153,938 1,034,603 18,188,541 538 0.0 VENETA CITY LANE 762,667 64,754 827,421 758,421 64,754 823,175 4,245 0.6 WEST FIR CITY LANE 84,317 0 84,317 84,164 0 84,164 153 0.2 DEPOE BAY CITY LINCOLN 0 164,839 164,839 0 164,839 164,839 0 NA LINCOLN CITY LINCOLN 3,131,659 900,011 4,031,670 3,131,621 900,011 4,031,631 38 0.0 NEWPORT CITY LINCOLN 4,081,823 1,194,282 5,276,105 4,018,629 1,194,282 5,212,912 63,193 1.5 SILETZ CITY LINCOLN 8,730 0 8,730 8,730 0 8,730 0 0.0 TOLEDO CITY LINCOLN 1,420,719 167,990 1,588,710 1,420,714 167,990 1,588,705 5 0.0 WALDPORT CITY LINCOLN 330,367 140,535 470,901 330,366 140,535 470,901 0 0.0 YACHATS CITY LINCOLN 31,092 118,844 149,935 31,092 118,844 149,935 0 0.0 * ALBANY CITY LINN 15,201,520 1,534,055 16,735,575 15,069,006 1,534,055 16,603,061 132,513 0.9 BROWNSVILLE CITY LINN 413,054 58,252 471,305 413,045 58,252 471,296 9 0.0 * GATES CITY LINN 800 522 1,322 800 522 1,322 0 0.0 HALSEY CITY LINN 186,591 81,476 268,067 186,591 81,476 268,067 0 0.0 HARRISBURG CITY LINN 375,664 165,426 541,091 375,664 165,426 541,091 0 0.0 * IDANHA CITY LINN 5,775 0 5,775 5,775 0 5,775 0 0.0 LEBANON CITY LINN 2,768,829 479,421 3,248,250 2,693,132 479,421 3,172,553 75,697 2.7 LYONS CITY LINN 147,239 0 147,239 147,239 0 147,239 0 0.0 * MILL CITY LINN 194,114 0 194,114 194,114 0 194,114 0 0.0 MILLERSBURG CITY LINN 0 0 0 0 0 0 0 NA SCIO CITY LINN 130,123 0 130,123 130,123 0 130,123 0 0.0 SODAVILLE CITY LINN 4,429 0 4,429 4,429 0 4,429 0 0.0 SWEET HOME CITY LINN 574,476 94,315 668,791 551,243 94,315 645,559 23,233 4.0 TANGENT CITY LINN 0 0 0 0 0 0 0 NA WATERLOO CITY LINN 0 0 0 0 0 0 0 NA ADRIAN CITY MALHEUR 0 0 0 0 0 0 0 NA JORDAN VALLEY CITY MALHEUR 9,392 0 9,392 9,385 0 9,385 7 0.1

26

TABLE 2. 2.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND CITY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ NYSSA CITY MALHEUR 396,250 70,050 466,300 391,331 70,050 461,381 4,919 1.2 ONTARIO CITY MALHEUR 2,794,840 0 2,794,840 2,793,786 0 2,793,786 1,054 0.0 VALE CITY MALHEUR 340,340 0 340,340 329,328 0 329,328 11,012 3.2 AUMSVILLE CITY MARION 474,025 39,604 513,629 474,022 39,604 513,626 3 0.0 AURORA CITY MARION 140,637 242,572 383,209 140,637 242,572 383,209 0 0.0 DETROIT CITY MARION 34,666 0 34,666 34,666 0 34,666 0 0.0 DONALD CITY MARION 35,809 56,098 91,907 35,809 56,098 91,907 0 0.0 * GATES CITY MARION 4,815 3,144 7,959 4,815 3,144 7,959 0 0.0 GERVAIS CITY MARION 476,059 0 476,059 441,332 0 441,332 34,727 7.3 HUBBARD CITY MARION 460,380 0 460,380 460,380 0 460,380 0 0.0 * IDANHA CITY MARION 9,852 0 9,852 9,852 0 9,852 0 0.0 JEFFERSON CITY MARION 174,225 18,373 192,597 174,225 18,373 192,597 0 0.0 KEIZER CITY MARION 2,887,299 0 2,887,299 2,887,197 0 2,887,197 102 0.0 * MILL CITY MARION 58,149 0 58,149 58,149 0 58,149 0 0.0 MOUNT ANGEL CITY MARION 514,200 0 514,200 514,200 0 514,200 0 0.0 * SALEM CITY MARION 37,762,296 5,026,019 42,788,315 37,584,787 5,026,019 42,610,806 177,509 0.5 SCOTTS MILLS CITY MARION 5,294 0 5,294 5,294 0 5,294 0 0.0 SILVERTON CITY MARION 1,569,257 269,049 1,838,306 1,569,255 269,049 1,838,304 2 0.0 ST. PAUL CITY MARION 55,877 11,048 66,925 55,877 11,048 66,925 0 0.0 STAYTON CITY MARION 1,646,752 0 1,646,752 1,646,752 0 1,646,752 0 0.0 SUBLIMITY CITY MARION 94,613 22,357 116,971 94,613 22,357 116,971 0 0.0 TURNER CITY MARION 263,692 0 263,692 263,692 0 263,692 0 0.0 WOODBURN CITY MARION 6,405,930 683,442 7,089,372 6,295,450 683,442 6,978,893 110,479 1.7 BOARDMAN CITY MORROW 1,086,852 513,980 1,600,832 1,007,882 513,980 1,521,862 78,970 7.3 HEPPNER CITY MORROW 393,938 33,697 427,635 326,370 33,697 360,067 67,569 17.2 IONE CITY MORROW 39,772 0 39,772 39,279 0 39,279 493 1.2 IRRIGON CITY MORROW 139,698 0 139,698 138,249 0 138,249 1,448 1.0 LEXINGTON CITY MORROW 12,382 8,522 20,904 12,378 8,522 20,900 3 0.0 FAIRVIEW CITY MULTNOMAH 1,540,431 0 1,540,431 1,540,137 0 1,540,137 294 0.0 GRESHAM CITY MULTNOMAH 20,200,526 1,051,148 21,251,674 20,199,967 1,051,148 21,251,114 559 0.0 * LAKE OSWEGO CITY (INS SCHOOL) MULTNOMAH 84,942 14,283 99,225 84,942 14,283 99,225 0 0.0 * LAKE OSWEGO CITY (OUT SCHOOL) MULTNOMAH 1,165,235 211,822 1,377,056 1,165,235 211,822 1,377,056 0 0.0 MAYWOOD PARK CITY MULTNOMAH 11,207 0 11,207 11,207 0 11,207 0 0.0 * MILWAUKIE CITY MULTNOMAH 52,656 2,893 55,549 47,484 2,893 50,377 5,172 9.8 * PORTLAND CITY MULTNOMAH 285,171,839 8,132,957 293,304,797 270,642,233 8,132,957 278,775,190 14,529,607 5.1 TROUTDALE CITY MULTNOMAH 3,279,625 680,627 3,960,252 3,279,488 680,627 3,960,116 137 0.0 WOOD VILLAGE CITY MULTNOMAH 658,539 0 658,539 658,537 0 658,537 3 0.0 DALLAS CITY POLK 2,569,287 0 2,569,287 2,569,279 0 2,569,279 8 0.0 DALLAS CITY BONDS POLK 0 760,852 760,852 0 760,852 760,852 0 NA FALLS CITY POLK 82,681 4,850 87,531 82,680 4,850 87,530 1 0.0 INDEPENDENCE CITY POLK 1,179,882 279,377 1,459,260 1,179,871 279,377 1,459,248 12 0.0 MONMOUTH CITY POLK 991,017 111,626 1,102,642 991,015 111,626 1,102,641 1 0.0 * SALEM CITY POLK 6,650,055 885,096 7,535,151 6,650,032 885,096 7,535,128 23 0.0 * WILLAMINA CITY POLK 108,962 0 108,962 108,962 0 108,962 0 0.0 GRASS VALLEY CITY SHERMAN 15,576 0 15,576 13,692 0 13,692 1,884 12.1 MORO CITY SHERMAN 49,348 16,827 66,175 40,518 16,827 57,345 8,830 17.9 RUFUS CITY SHERMAN 26,603 0 26,603 23,983 0 23,983 2,620 9.8 WASCO CITY SHERMAN 34,166 0 34,166 30,213 0 30,213 3,953 11.6

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TABLE 2. 2.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND CITY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ BAY CITY TILLAMOOK 122,116 111,680 233,796 122,116 111,680 233,795 0 0.0 GARIBALDI CITY TILLAMOOK 194,910 43,729 238,640 194,910 43,729 238,639 0 0.0 MANZANITA CITY TILLAMOOK 126,744 157,284 284,027 126,744 157,284 284,027 0 0.0 NEHALEM CITY TILLAMOOK 36,728 0 36,728 36,728 0 36,728 0 0.0 ROCKAWAY CITY TILLAMOOK 236,722 25,780 262,502 236,722 25,780 262,502 0 0.0 ROCKAWAY CITY (BOND) TILLAMOOK 0 26,745 26,745 0 26,745 26,745 0 NA TILLAMOOK CITY TILLAMOOK 453,533 0 453,533 453,533 0 453,533 0 0.0 WHEELER CITY TILLAMOOK 74,173 82,788 156,961 74,173 82,788 156,961 0 0.0 ADAMS CITY UMATILLA 45,470 0 45,470 45,465 0 45,465 5 0.0 ATHENA CITY UMATILLA 285,571 0 285,571 273,599 0 273,599 11,972 4.2 ECHO CITY UMATILLA 73,051 33,198 106,249 73,049 33,198 106,247 2 0.0 HELIX CITY UMATILLA 42,593 0 42,593 40,398 0 40,398 2,195 5.2 HERMISTON CITY UMATILLA 2,999,605 382,318 3,381,923 2,998,902 382,318 3,381,220 703 0.0 MILTON-FREEWATER CITY UMATILLA 712,845 115,001 827,846 712,813 115,001 827,814 31 0.0 PENDLETON CITY UMATILLA 4,099,416 651,710 4,751,126 4,093,455 651,710 4,745,165 5,961 0.1 PILOT ROCK CITY UMATILLA 140,630 0 140,630 140,627 0 140,627 3 0.0 STANFIELD CITY UMATILLA 122,407 13,889 136,295 122,396 13,889 136,284 11 0.0 UKIAH CITY UMATILLA 11,572 0 11,572 11,570 0 11,570 2 0.0 UMATILLA CITY UMATILLA 347,915 210,649 558,564 347,911 210,649 558,560 4 0.0 WESTON CITY UMATILLA 271,388 22,938 294,326 260,609 22,938 283,547 10,779 4.0 COVE CITY UNION 9,770 20,011 29,781 9,770 20,011 29,781 0 0.0 ELGIN CITY UNION 292,094 0 292,094 285,655 0 285,655 6,439 2.2 IMBLER CITY UNION 4,456 0 4,456 4,456 0 4,456 0 0.0 ISLAND CITY UNION 96,790 49,081 145,871 96,790 49,081 145,871 0 0.0 LA GRANDE CITY UNION 3,278,212 219,663 3,497,875 3,228,130 219,663 3,447,792 50,082 1.5 LA GRANDE CITY (PHASE IN 1) UNION 2,494 167 2,661 2,494 167 2,661 0 0.0 LA GRANDE CITY (PHASE IN 2) UNION 17,974 1,204 19,178 17,974 1,204 19,178 0 0.0 NORTH POWDER CITY UNION 51,376 0 51,376 51,375 0 51,375 1 0.0 SUMMERVILLE CITY UNION 1,607 0 1,607 1,607 0 1,607 0 0.0 UNION CITY UNION 140,791 65,740 206,531 140,790 65,740 206,530 1 0.0 ENTERPRISE CITY WALLOWA 443,642 0 443,642 443,572 0 443,572 70 0.0 JOSEPH CITY WALLOWA 179,746 0 179,746 179,746 0 179,746 0 0.0 LOSTINE CITY WALLOWA 2,545 7,170 9,715 2,545 7,170 9,714 0 0.0 WALLOWA CITY WALLOWA 84,830 0 84,830 84,830 0 84,830 0 0.0 ANTELOPE CITY WASCO 2,626 0 2,626 2,626 0 2,626 0 0.0 DUFUR CITY WASCO 43,500 14,824 58,323 43,500 14,824 58,323 0 0.0 MAUPIN CITY WASCO 137,907 0 137,907 137,888 0 137,888 19 0.0 MOSIER CITY WASCO 32,060 0 32,060 32,060 0 32,060 0 0.0 SHANIKO CITY WASCO 0 0 0 0 0 0 0 NA THE DALLES CITY WASCO 1,832,155 0 1,832,155 1,803,691 0 1,803,691 28,464 1.6 BANKS CITY WASHINGTON 168,576 0 168,576 168,576 0 168,576 0 0.0 BEAVERTON CITY WASHINGTON 23,002,946 1,724,482 24,727,428 23,002,787 1,724,482 24,727,269 159 0.0 CORNELIUS CITY WASHINGTON 1,636,784 113,485 1,750,269 1,636,780 113,485 1,750,265 4 0.0 DURHAM CITY WASHINGTON 60,718 168,513 229,232 60,718 168,513 229,232 0 0.0 FOREST GROVE CITY WASHINGTON 4,650,353 477,975 5,128,328 4,650,319 477,975 5,128,294 34 0.0 GASTON CITY WASHINGTON 136,644 0 136,644 136,596 0 136,596 47 0.0 HILLSBORO CITY WASHINGTON 31,846,620 0 31,846,620 31,846,553 0 31,846,553 67 0.0 KING CITY WASHINGTON 373,134 0 373,134 373,134 0 373,134 0 0.0

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TABLE 2. 2.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND CITY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * LAKE OSWEGO CITY (BONDS) WASHINGTON 0 10,064 10,064 0 9,462 9,462 0 NA * LAKE OSWEGO CITY (INS SCHOOL) WASHINGTON 60,080 0 60,080 56,272 0 56,272 0 0.0 NORTH PLAINS CITY WASHINGTON 255,997 55,097 311,094 255,997 55,097 311,094 0 0.0 * PORTLAND CITY WASHINGTON 892,589 25,373 917,962 772,703 22,184 794,887 5,050 0.6 * RIVERGROVE CITY WASHINGTON 0 0 0 0 0 0 0 NA SHERWOOD CITY WASHINGTON 3,445,326 937,647 4,382,972 3,445,323 937,647 4,382,969 3 0.0 TIGARD CITY WASHINGTON 10,273,314 826,983 11,100,297 10,273,311 826,983 11,100,294 4 0.0 * TIGARD-TUALATIN 23J BOND POCKET WASHINGTON 0 48,198 48,198 0 48,198 48,198 0 NA * TUALATIN CITY WASHINGTON 4,412,509 489,389 4,901,898 4,412,503 489,389 4,901,892 6 0.0 * WILSONVILLE CITY WASHINGTON 595,770 53,393 649,162 453,194 40,658 493,853 0 0.0 FOSSIL CITY WHEELER 61,028 0 61,028 55,616 0 55,616 5,412 8.9 MITCHELL CITY WHEELER 9,802 0 9,802 9,630 0 9,630 172 1.7 SPRAY CITY WHEELER 24,627 0 24,627 21,223 0 21,223 3,405 13.8 AMITY CITY YAMHILL 179,947 0 179,947 179,946 0 179,946 1 0.0 CARLTON CITY YAMHILL 344,983 10,141 355,124 344,983 10,141 355,124 0 0.0 DAYTON CITY YAMHILL 127,781 0 127,781 127,781 0 127,781 0 0.0 DUNDEE CITY YAMHILL 384,507 76,436 460,942 384,506 76,436 460,942 1 0.0 LAFAYETTE CITY YAMHILL 323,958 0 323,958 323,957 0 323,957 1 0.0 MCMINNVILLE CITY YAMHILL 7,881,771 1,412,910 9,294,681 7,881,624 1,412,910 9,294,533 148 0.0 NEWBERG CITY YAMHILL 4,332,409 472,514 4,804,923 4,332,398 472,514 4,804,912 11 0.0 SHERIDAN CITY YAMHILL 297,347 26,725 324,072 297,347 26,725 324,072 1 0.0 * WILLAMINA CITY YAMHILL 156,335 0 156,335 156,329 0 156,329 6 0.0 YAMHILL CITY YAMHILL 134,868 0 134,868 134,868 0 134,868 0 0.0 STATEWIDE 840,599,995 51,407,458 892,007,454 824,219,133 51,390,933 875,610,066 16,119,670 1.9 NUMBER OF CITY TAX DISTRICTS: 263 * Indicates a joint district.

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TABLE 2. 2.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY CITY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- BAKER CITY BAKER 2,406,267 0 2,406,267 0 2,406,267 0 0 0 2,406,267 HAINES CITY BAKER 19,900 0 19,900 0 19,900 0 0 8,499 28,399 HALFWAY CITY BAKER 16,733 0 16,733 0 16,733 0 0 0 16,733 HUNTINGTON CITY BAKER 104,454 0 104,454 0 104,454 0 0 25,153 129,607 RICHLAND CITY BAKER 9,559 0 9,559 0 9,559 0 0 0 9,559 SUMPTER CITY BAKER 12,798 0 12,798 0 12,798 0 0 67,862 80,660 ADAIR VILLAGE CITY BENTON 76,492 0 76,492 0 76,492 0 0 0 76,492 * ALBANY CITY BENTON 2,742,662 407,216 2,697,654 0 2,697,654 400,572 0 312,656 3,410,881 CORVALLIS CITY BENTON 17,534,603 0 17,534,603 0 17,534,603 0 0 1,860,350 19,394,952 MONROE CITY BENTON 81,071 0 81,071 0 81,071 0 0 32,503 113,573 PHILOMATH CITY BENTON 1,061,112 0 1,061,112 0 1,061,112 0 0 0 1,061,112 BARLOW CITY CLACKAMAS 3,705 0 3,705 0 3,705 0 0 0 3,705 CANBY CITY CLACKAMAS 2,926,744 268,496 2,926,744 0 2,926,744 268,496 0 0 3,195,240 HAPPY VALLEY CITY CLACKAMAS 569,256 1,170,750 569,256 0 569,256 1,170,750 0 0 1,740,006 * DAMASCUS CITY CLACKAMAS 2,451,525 0 2,451,525 0 2,451,525 0 0 0 2,451,525 ESTACADA CITY CLACKAMAS 354,764 0 354,764 0 354,764 0 0 95,518 450,282 GLADSTONE CITY CLACKAMAS 2,763,987 568,010 2,763,987 0 2,763,987 609,214 0 0 3,373,202 JOHNSON CITY CLACKAMAS NA 0 0 0 0 0 0 0 0 * LAKE OSWEGO CITY (BONDS) CLACKAMAS 0 0 0 0 0 0 0 3,419,773 3,419,773 * LAKE OSWEGO CITY (INS SCHOOL) CLACKAMAS 20,575,494 0 20,309,950 0 20,309,950 0 0 0 20,309,950 * LAKE OSWEGO CITY (OUT SCHOOL) CLACKAMAS 26,372 0 26,372 0 26,372 0 0 0 26,372 * MILWAUKIE CITY CLACKAMAS 8,545,675 0 5,407,072 0 5,407,072 0 0 297,103 5,704,175 MOLALLA CITY CLACKAMAS 1,722,893 0 1,722,893 0 1,722,893 0 0 72,834 1,795,727 OREGON CITY CLACKAMAS 8,357,609 0 8,357,609 0 8,357,609 0 0 296,905 8,654,514 * PORTLAND CITY CLACKAMAS 333,400 58,182 333,400 0 333,400 58,182 169,678 16,007 577,268 * RIVERGROVE CITY CLACKAMAS NA 0 0 0 0 0 0 0 0 SANDY CITY CLACKAMAS 1,764,806 0 1,764,806 0 1,764,806 0 0 0 1,764,806 * TUALATIN CITY CLACKAMAS 593,549 0 593,549 0 593,549 0 0 64,689 658,238 WEST LINN CITY CLACKAMAS 4,805,853 1,711,518 4,805,853 0 4,805,853 1,098,092 0 956,863 6,860,808 * WILSONVILLE CITY CLACKAMAS 3,816,848 0 3,816,848 0 3,816,848 0 0 342,430 4,159,278 ASTORIA CITY CLATSOP 4,085,744 0 4,085,744 0 4,085,744 0 0 299,043 4,384,787 CANNON BEACH CITY CLATSOP 416,399 0 416,399 0 416,399 0 0 159,967 576,367 GEARHART CITY CLATSOP 289,846 0 289,846 0 289,846 0 0 487,487 777,333 SEASIDE CITY CLATSOP 2,398,801 160,000 2,398,801 0 2,398,801 159,968 0 0 2,558,768 WARRENTON CITY CLATSOP 493,563 226,050 493,563 0 493,563 226,050 0 211,717 931,331 CLATSKANIE CITY COLUMBIA 491,702 0 491,702 0 491,702 0 0 0 491,702 COLUMBIA CITY COLUMBIA 141,299 0 141,299 0 141,299 0 0 102,394 243,692 PRESCOTT CITY COLUMBIA 983 0 983 0 983 0 0 0 983 RAINIER CITY COLUMBIA 442,421 0 442,421 0 442,421 0 0 0 442,421 SCAPPOOSE CITY COLUMBIA 1,086,433 0 1,086,433 0 1,086,433 0 0 208,681 1,295,114 ST. HELENS CITY COLUMBIA 1,336,575 0 1,336,575 0 1,336,575 0 0 0 1,336,575 VERNONIA CITY COLUMBIA 524,194 0 524,194 0 524,194 0 0 0 524,194 BANDON CITY COOS 123,831 228,571 123,831 0 123,831 228,571 0 267,083 619,485 COOS BAY CITY COOS 4,344,358 0 4,344,358 0 4,344,358 0 0 455,413 4,799,771 COQUILLE CITY COOS 901,791 0 901,791 0 901,791 0 0 0 901,791 LAKESIDE CITY COOS 0 0 0 0 0 0 0 108,236 108,236 MYRTLE POINT CITY COOS 698,457 30,000 698,457 0 698,457 0 0 29,991 728,448 NORTH BEND CITY COOS 2,967,920 0 2,967,920 0 2,967,920 0 0 36,664 3,004,584

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TABLE 2. 2.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY CITY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- POWERS CITY COOS 130,925 0 130,925 0 130,925 0 0 0 130,925 PRINEVILLE CITY CROOK 1,319,805 0 1,319,805 0 1,319,805 0 0 79,996 1,399,801 BROOKINGS CITY CURRY 1,938,865 0 1,938,813 0 1,938,813 0 0 109,756 2,048,570 GOLD BEACH CITY CURRY 395,309 40,000 395,309 0 395,309 39,988 0 0 435,297 PORT ORFORD CITY CURRY 188,602 117,211 188,602 0 188,602 117,211 0 0 305,813 BEND CITY DESCHUTES 16,694,077 0 16,694,077 0 16,694,077 0 0 0 16,694,077 REDMOND CITY DESCHUTES 6,816,431 0 6,705,853 0 6,705,853 0 0 132,439 6,838,292 SISTERS CITY DESCHUTES 541,729 0 541,729 0 541,729 0 0 0 541,729 CANYONVILLE CITY DOUGLAS 189,718 0 189,718 0 189,718 0 0 19,064 208,782 DRAIN CITY DOUGLAS 59,885 0 59,885 0 59,885 0 0 0 59,885 ELKTON CITY DOUGLAS 21,455 0 21,455 0 21,455 0 0 0 21,455 GLENDALE CITY DOUGLAS 107,835 0 107,835 0 107,835 0 0 28,998 136,833 MYRTLE CREEK CITY DOUGLAS 811,281 0 811,281 0 811,281 0 0 0 811,281 OAKLAND CITY DOUGLAS 237,365 0 237,365 0 237,365 0 0 0 237,365 REEDSPORT CITY DOUGLAS 1,203,358 0 1,203,358 0 1,203,358 0 0 0 1,203,358 RIDDLE CITY DOUGLAS 201,507 0 201,507 0 201,507 0 0 0 201,507 ROSEBURG CITY (DOWNTOWN) DOUGLAS 196,396 0 186,588 0 186,588 0 0 6,051 192,639 ROSEBURG CITY (OUTSIDE DOWNTOWN) DOUGLAS 9,044,852 0 9,044,852 0 9,044,852 0 0 293,312 9,338,165 SUTHERLIN CITY DOUGLAS 1,897,335 0 1,897,335 0 1,897,335 0 0 66,618 1,963,953 WINSTON CITY DOUGLAS 679,651 0 679,651 0 679,651 0 0 0 679,651 YONCALLA CITY DOUGLAS 41,555 0 41,555 0 41,555 0 0 0 41,555 ARLINGTON CITY GILLIAM 129,129 0 129,129 0 129,129 0 0 23,068 152,197 CONDON CITY GILLIAM 154,303 0 154,303 0 154,303 0 0 26,315 180,618 CANYON CITY GRANT 80,911 0 80,911 0 80,911 0 0 40,878 121,789 DAYVILLE CITY GRANT 4,591 0 4,591 0 4,591 0 0 0 4,591 JOHN DAY CITY GRANT 221,683 0 221,683 0 221,683 0 0 0 221,683 LONG CREEK CITY GRANT 10,253 0 10,253 0 10,253 0 0 17,930 28,183 MONUMENT CITY GRANT 8,829 0 8,829 0 8,829 0 0 7,442 16,271 MT. VERNON CITY GRANT 34,045 0 34,045 0 34,045 0 0 47,984 82,030 PRAIRIE CITY GRANT 105,877 0 105,877 0 105,877 0 0 0 105,877 SENECA CITY GRANT 18,321 0 18,321 0 18,321 0 0 5,000 23,321 BURNS CITY HARNEY 425,247 0 425,247 0 425,247 0 0 0 425,247 HINES CITY HARNEY 283,838 0 283,838 0 283,838 0 0 0 283,838 CASCADE LOCKS CITY HOOD RIVER 135,120 0 135,120 0 135,120 0 0 0 135,120 HOOD RIVER CITY HOOD RIVER 1,211,877 0 1,211,877 0 1,211,877 0 0 0 1,211,877 ASHLAND CITY JACKSON 7,178,237 2,310,969 6,220,692 0 6,220,692 2,310,969 0 258,561 8,790,221 BUTTE FALLS CITY JACKSON 92,835 0 92,835 0 92,835 0 0 0 92,835 CENTRAL POINT CITY JACKSON 4,497,704 0 3,446,764 0 3,446,764 0 0 0 3,446,764 EAGLE POINT CITY JACKSON 895,592 0 895,592 0 895,592 0 0 134,754 1,030,346 GOLD HILL CITY JACKSON 89,277 54,000 89,277 0 89,277 53,996 0 42,996 186,269 JACKSONVILLE CITY JACKSON 458,922 267,725 458,922 0 458,922 267,725 0 228,602 955,249 MEDFORD CITY JACKSON 23,790,494 0 23,790,494 0 23,790,494 0 0 0 23,790,494 PHOENIX CITY JACKSON 795,477 621,756 795,477 0 795,477 621,756 0 0 1,417,233 ROGUE RIVER CITY JACKSON 352,690 0 352,690 0 352,690 0 0 57,856 410,546 SHADY COVE CITY JACKSON 97,994 0 97,994 0 97,994 0 0 0 97,994 TALENT CITY JACKSON 677,207 0 677,207 0 677,207 0 0 0 677,207 CULVER CITY JEFFERSON 226,691 0 226,691 0 226,691 0 0 10,285 236,976 MADRAS CITY JEFFERSON 705,759 0 705,759 0 705,759 0 0 91,334 797,093

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TABLE 2. 2.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY CITY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- MADRAS CITY PHASE IN JEFFERSON 52,316 0 52,316 0 52,316 0 0 0 52,316 METOLIUS CITY JEFFERSON 65,197 0 65,197 0 65,197 0 0 13,221 78,418 CAVE JUNCTION CITY JOSEPHINE 145,466 0 145,466 0 145,466 0 0 0 145,466 GRANTS PASS CITY JOSEPHINE 6,592,207 2,576,094 6,592,207 0 6,592,207 2,576,094 0 0 9,168,301 BONANZA CITY KLAMATH 19,093 0 19,093 0 19,093 0 0 0 19,093 CHILOQUIN CITY KLAMATH 85,385 0 85,385 0 85,385 0 0 0 85,385 KLAMATH FALLS CITY KLAMATH 4,742,832 250,049 4,742,832 0 4,742,832 250,594 0 0 4,993,427 KLAMATH FALLS CITY (PHASE-IN) KLAMATH 141,944 0 141,944 0 141,944 0 0 0 141,944 MALIN CITY KLAMATH 80,914 0 80,914 0 80,914 0 0 0 80,914 MERRILL CITY KLAMATH 65,789 0 65,789 0 65,789 0 0 0 65,789 LAKEVIEW CITY LAKE 474,006 0 474,006 0 474,006 0 0 92,444 566,450 LAKEVIEW CITY ANNEX LAKE 64,533 0 38,720 0 38,720 0 0 7,551 46,271 PAISLEY CITY LAKE 11,203 0 11,203 0 11,203 0 0 8,474 19,677 COBURG CITY LANE 484,146 0 484,146 0 484,146 0 0 0 484,146 COTTAGE GROVE CITY LANE 3,076,595 0 3,076,595 0 3,076,595 0 0 0 3,076,595 CRESWELL CITY LANE 537,999 0 537,999 0 537,999 0 0 0 537,999 EUGENE CITY LANE 67,609,713 13,305,078 67,609,713 0 67,609,713 13,304,530 1,973,183 4,388,446 87,275,872 FLORENCE CITY LANE 1,705,928 0 1,705,928 0 1,705,928 0 0 322,522 2,028,451 JUNCTION CITY LANE 1,446,630 0 1,446,630 0 1,446,630 0 0 0 1,446,630 LOWELL CITY LANE 75,907 0 75,907 0 75,907 0 0 2,883 78,791 OAKRIDGE CITY LANE 706,166 0 706,166 0 706,166 0 0 72,327 778,493 SPRINGFIELD CITY LANE 14,111,527 3,042,949 14,111,527 0 14,111,527 3,042,949 0 1,034,603 18,189,079 VENETA CITY LANE 762,667 0 762,667 0 762,667 0 0 64,754 827,421 WEST FIR CITY LANE 84,317 0 84,317 0 84,317 0 0 0 84,317 DEPOE BAY CITY LINCOLN 0 0 0 0 0 0 0 164,839 164,839 LINCOLN CITY LINCOLN 3,131,658 0 3,131,658 0 3,131,658 0 0 900,009 4,031,668 NEWPORT CITY LINCOLN 4,081,822 0 4,081,822 0 4,081,822 0 0 1,194,283 5,276,105 SILETZ CITY LINCOLN 8,730 0 8,730 0 8,730 0 0 0 8,730 TOLEDO CITY LINCOLN 1,420,719 0 1,420,719 0 1,420,719 0 0 167,990 1,588,709 WALDPORT CITY LINCOLN 330,367 0 330,367 0 330,367 0 0 140,534 470,901 YACHATS CITY LINCOLN 31,092 0 31,092 0 31,092 0 0 118,844 149,935 * ALBANY CITY LINN 13,236,106 1,965,415 13,236,106 0 13,236,106 1,965,415 0 1,534,054 16,735,575 BROWNSVILLE CITY LINN 413,054 0 413,054 0 413,054 0 0 58,251 471,305 * GATES CITY LINN 800 0 800 0 800 0 0 522 1,322 HALSEY CITY LINN 186,591 0 186,591 0 186,591 0 0 81,477 268,067 HARRISBURG CITY LINN 375,664 0 375,664 0 375,664 0 0 165,427 541,091 * IDANHA CITY LINN 5,775 0 5,775 0 5,775 0 0 0 5,775 LEBANON CITY LINN 2,768,806 0 2,768,806 0 2,768,806 0 0 479,397 3,248,203 LYONS CITY LINN 97,242 50,000 97,242 0 97,242 49,998 0 0 147,239 * MILL CITY LINN 194,114 0 194,114 0 194,114 0 0 0 194,114 MILLERSBURG CITY LINN 0 0 0 0 0 0 0 0 0 SCIO CITY LINN 130,123 0 130,123 0 130,123 0 0 0 130,123 SODAVILLE CITY LINN 4,942 0 4,429 0 4,429 0 0 0 4,429 SWEET HOME CITY LINN 404,982 1,900,056 404,982 0 404,982 169,493 0 94,316 668,791 TANGENT CITY LINN 0 0 0 0 0 0 0 0 0 WATERLOO CITY LINN 0 0 0 0 0 0 0 0 0 ADRIAN CITY MALHEUR 0 0 0 0 0 0 0 0 0 JORDAN VALLEY CITY MALHEUR 9,392 0 9,392 0 9,392 0 0 0 9,392

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TABLE 2. 2.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY CITY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- NYSSA CITY MALHEUR 396,250 0 396,250 0 396,250 0 0 70,050 466,300 ONTARIO CITY MALHEUR 2,794,840 0 2,794,840 0 2,794,840 0 0 0 2,794,840 VALE CITY MALHEUR 340,340 0 340,340 0 340,340 0 0 0 340,340 AUMSVILLE CITY MARION 361,390 112,642 361,390 0 361,390 112,634 0 39,604 513,629 AURORA CITY MARION 140,637 0 140,637 0 140,637 0 0 242,573 383,209 DETROIT CITY MARION 34,666 0 34,667 0 34,667 0 0 0 34,667 DONALD CITY MARION 35,809 0 35,809 0 35,809 0 0 56,098 91,907 * GATES CITY MARION 4,815 0 4,815 0 4,815 0 0 3,144 7,959 GERVAIS CITY MARION 476,058 0 476,058 0 476,058 0 0 0 476,058 HUBBARD CITY MARION 460,380 0 460,380 0 460,380 0 0 0 460,380 * IDANHA CITY MARION 9,852 0 9,852 0 9,852 0 0 0 9,852 JEFFERSON CITY MARION 174,225 0 174,225 0 174,225 0 0 18,373 192,597 KEIZER CITY MARION 2,887,298 0 2,887,298 0 2,887,298 0 0 0 2,887,298 * MILL CITY MARION 58,149 0 58,149 0 58,149 0 0 0 58,149 MOUNT ANGEL CITY MARION 514,200 0 514,200 0 514,200 0 0 0 514,200 * SALEM CITY MARION 37,762,293 0 37,762,293 0 37,762,293 0 0 5,026,016 42,788,308 SCOTTS MILLS CITY MARION 5,294 0 5,294 0 5,294 0 0 0 5,294 SILVERTON CITY MARION 1,569,256 0 1,569,256 0 1,569,256 0 0 269,049 1,838,305 ST. PAUL CITY MARION 16,261 39,616 16,261 0 16,261 39,616 0 11,047 66,924 STAYTON CITY MARION 1,386,773 260,000 1,386,773 0 1,386,773 259,978 0 0 1,646,751 SUBLIMITY CITY MARION 94,613 0 94,613 0 94,613 0 0 22,357 116,970 TURNER CITY MARION 263,693 0 263,693 0 263,693 0 0 0 263,693 WOODBURN CITY MARION 6,405,929 0 6,405,929 0 6,405,929 0 0 683,442 7,089,371 BOARDMAN CITY MORROW 1,086,852 0 1,086,852 0 1,086,852 0 0 513,980 1,600,832 HEPPNER CITY MORROW 393,938 0 393,938 0 393,938 0 0 33,697 427,635 IONE CITY MORROW 39,772 0 39,772 0 39,772 0 0 0 39,772 IRRIGON CITY MORROW 139,697 0 139,697 0 139,697 0 0 0 139,697 LEXINGTON CITY MORROW 5,220 7,162 5,220 0 5,220 7,162 0 8,522 20,903 FAIRVIEW CITY MULTNOMAH 1,540,431 0 1,540,431 0 1,540,431 0 0 0 1,540,431 GRESHAM CITY MULTNOMAH 20,216,709 0 20,200,525 0 20,200,525 0 0 1,051,146 21,251,671 * LAKE OSWEGO CITY (INS SCHOOL) MULTNOMAH 86,161 0 85,013 0 85,013 0 0 14,262 99,274 * LAKE OSWEGO CITY (OUT SCHOOL) MULTNOMAH 1,165,234 0 1,165,234 0 1,165,234 0 0 211,822 1,377,056 MAYWOOD PARK CITY MULTNOMAH 89,271 0 11,207 0 11,207 0 0 0 11,207 * MILWAUKIE CITY MULTNOMAH 83,221 0 52,656 0 52,656 0 0 2,893 55,549 * PORTLAND CITY MULTNOMAH 169,491,229 29,629,360 169,392,502 0 169,392,502 29,569,750 86,209,501 8,132,972 293,304,725 TROUTDALE CITY MULTNOMAH 3,279,624 0 3,279,624 0 3,279,624 0 0 680,627 3,960,252 WOOD VILLAGE CITY MULTNOMAH 658,539 0 658,539 0 658,539 0 0 0 658,539 DALLAS CITY POLK 2,569,286 0 2,569,286 0 2,569,286 0 0 0 2,569,286 DALLAS CITY BONDS POLK NA 0 0 0 0 0 0 760,852 760,852 FALLS CITY POLK 82,681 0 82,681 0 82,681 0 0 4,850 87,531 INDEPENDENCE CITY POLK 1,179,882 0 1,179,882 0 1,179,882 0 0 279,377 1,459,260 MONMOUTH CITY POLK 991,017 0 991,017 0 991,017 0 0 111,626 1,102,642 * SALEM CITY POLK 6,650,055 0 6,650,055 0 6,650,055 0 0 885,097 7,535,152 * WILLAMINA CITY POLK 108,962 0 108,962 0 108,962 0 0 0 108,962 GRASS VALLEY CITY SHERMAN 15,576 0 15,576 0 15,576 0 0 0 15,576 MORO CITY SHERMAN 49,348 0 49,348 0 49,348 0 0 16,827 66,175 RUFUS CITY SHERMAN 26,603 0 26,603 0 26,603 0 0 0 26,603 WASCO CITY SHERMAN 34,166 0 34,166 0 34,166 0 0 0 34,166

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TABLE 2. 2.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY CITY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- BAY CITY TILLAMOOK 122,116 0 122,116 0 122,116 0 0 111,679 233,795 GARIBALDI CITY TILLAMOOK 194,910 0 194,910 0 194,910 0 0 43,730 238,640 MANZANITA CITY TILLAMOOK 126,743 0 126,743 0 126,743 0 0 157,284 284,027 NEHALEM CITY TILLAMOOK 36,728 0 36,728 0 36,728 0 0 0 36,728 ROCKAWAY CITY TILLAMOOK 236,722 0 236,722 0 236,722 0 0 25,781 262,503 ROCKAWAY CITY (BOND) TILLAMOOK 0 0 0 0 0 0 0 26,745 26,745 TILLAMOOK CITY TILLAMOOK 453,533 0 453,533 0 453,533 0 0 0 453,533 WHEELER CITY TILLAMOOK 74,173 0 74,173 0 74,173 0 0 82,788 156,961 ADAMS CITY UMATILLA 45,470 0 45,470 0 45,470 0 0 0 45,470 ATHENA CITY UMATILLA 285,571 0 285,571 0 285,571 0 0 0 285,571 ECHO CITY UMATILLA 73,051 0 73,051 0 73,051 0 0 33,198 106,249 HELIX CITY UMATILLA 42,593 0 42,593 0 42,593 0 0 0 42,593 HERMISTON CITY UMATILLA 3,590,722 0 2,999,604 0 2,999,604 0 0 382,318 3,381,922 MILTON-FREEWATER CITY UMATILLA 652,847 60,000 652,847 0 652,847 59,998 0 115,001 827,845 PENDLETON CITY UMATILLA 4,099,416 0 4,099,416 0 4,099,416 0 0 651,710 4,751,126 PILOT ROCK CITY UMATILLA 140,630 0 140,630 0 140,630 0 0 0 140,630 STANFIELD CITY UMATILLA 122,407 0 122,407 0 122,407 0 0 13,889 136,295 UKIAH CITY UMATILLA 11,572 0 11,572 0 11,572 0 0 0 11,572 UMATILLA CITY UMATILLA 347,915 0 347,915 0 347,915 0 0 210,649 558,564 WESTON CITY UMATILLA 271,388 0 271,388 0 271,388 0 0 22,938 294,326 COVE CITY UNION 9,770 0 9,770 0 9,770 0 0 20,011 29,781 ELGIN CITY UNION 292,094 0 292,094 0 292,094 0 0 0 292,094 IMBLER CITY UNION 4,456 0 4,456 0 4,456 0 0 0 4,456 ISLAND CITY UNION 96,790 0 96,790 0 96,790 0 0 49,081 145,871 LA GRANDE CITY UNION 3,278,210 0 3,278,210 0 3,278,210 0 0 219,663 3,497,873 LA GRANDE CITY (PHASE IN 1) UNION 4,157 0 2,494 0 2,494 0 0 167 2,661 LA GRANDE CITY (PHASE IN 2) UNION 17,974 0 17,974 0 17,974 0 0 1,204 19,178 NORTH POWDER CITY UNION 51,376 0 51,376 0 51,376 0 0 0 51,376 SUMMERVILLE CITY UNION 1,607 0 1,607 0 1,607 0 0 0 1,607 UNION CITY UNION 95,794 45,000 95,794 0 95,794 44,996 0 65,740 206,530 ENTERPRISE CITY WALLOWA 443,642 0 443,642 0 443,642 0 0 0 443,642 JOSEPH CITY WALLOWA 179,746 0 179,746 0 179,746 0 0 0 179,746 LOSTINE CITY WALLOWA 2,545 0 2,545 0 2,545 0 0 7,170 9,715 WALLOWA CITY WALLOWA 84,830 0 84,830 0 84,830 0 0 0 84,830 ANTELOPE CITY WASCO 3,120 0 2,626 0 2,626 0 0 0 2,626 DUFUR CITY WASCO 43,500 0 43,500 0 43,500 0 0 14,824 58,323 MAUPIN CITY WASCO 137,907 0 137,907 0 137,907 0 0 0 137,907 MOSIER CITY WASCO 32,060 0 32,060 0 32,060 0 0 0 32,060 SHANIKO CITY WASCO 0 0 0 0 0 0 0 0 0 THE DALLES CITY WASCO 1,832,155 0 1,832,155 0 1,832,155 0 0 0 1,832,155 BANKS CITY WASHINGTON 168,576 0 168,576 0 168,576 0 0 0 168,576 BEAVERTON CITY WASHINGTON 28,451,788 0 23,002,944 0 23,002,944 0 0 1,724,481 24,727,425 CORNELIUS CITY WASHINGTON 1,636,783 0 1,636,783 0 1,636,783 0 0 113,485 1,750,269 DURHAM CITY WASHINGTON 60,718 0 60,718 0 60,718 0 0 168,513 229,232 FOREST GROVE CITY WASHINGTON 3,719,416 930,935 3,719,416 0 3,719,416 930,935 0 477,974 5,128,326 GASTON CITY WASHINGTON 136,644 0 136,644 0 136,644 0 0 0 136,644 HILLSBORO CITY WASHINGTON 24,497,132 7,349,474 24,497,132 0 24,497,132 7,349,474 0 0 31,846,606 KING CITY WASHINGTON 293,375 79,760 293,375 0 293,375 79,760 0 0 373,135

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TABLE 2. 2.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY CITY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * LAKE OSWEGO CITY (BONDS) WASHINGTON 0 0 0 0 0 0 0 10,064 10,064 * LAKE OSWEGO CITY (INS SCHOOL) WASHINGTON 60,841 0 60,080 0 60,080 0 0 0 60,080 NORTH PLAINS CITY WASHINGTON 255,997 0 255,997 0 255,997 0 0 55,097 311,094 * PORTLAND CITY WASHINGTON 530,973 96,829 530,973 0 530,973 91,405 270,211 25,373 917,962 * RIVERGROVE CITY WASHINGTON 0 0 0 0 0 0 0 0 0 SHERWOOD CITY WASHINGTON 3,445,325 0 3,445,325 0 3,445,325 0 0 937,645 4,382,970 TIGARD CITY WASHINGTON 10,273,314 0 10,273,314 0 10,273,314 0 0 826,983 11,100,297 * TIGARD-TUALATIN 23J BOND POCKET WASHINGTON NA 0 0 0 0 0 0 48,198 48,198 * TUALATIN CITY WASHINGTON 4,412,509 0 4,412,509 0 4,412,509 0 0 489,387 4,901,896 * WILSONVILLE CITY WASHINGTON 595,769 0 595,769 0 595,769 0 0 53,393 649,162 FOSSIL CITY WHEELER 61,028 0 61,028 0 61,028 0 0 0 61,028 MITCHELL CITY WHEELER 9,802 0 9,802 0 9,802 0 0 0 9,802 SPRAY CITY WHEELER 24,627 0 24,627 0 24,627 0 0 0 24,627 AMITY CITY YAMHILL 179,947 0 179,947 0 179,947 0 0 0 179,947 CARLTON CITY YAMHILL 374,098 0 344,983 0 344,983 0 0 10,141 355,123 DAYTON CITY YAMHILL 127,781 0 127,781 0 127,781 0 0 0 127,781 DUNDEE CITY YAMHILL 384,507 0 384,507 0 384,507 0 0 76,436 460,943 LAFAYETTE CITY YAMHILL 323,958 0 323,958 0 323,958 0 0 0 323,958 MCMINNVILLE CITY YAMHILL 7,881,772 0 7,881,772 0 7,881,772 0 0 1,412,910 9,294,681 NEWBERG CITY YAMHILL 4,332,409 0 4,332,409 0 4,332,409 0 0 472,515 4,804,924 SHERIDAN CITY YAMHILL 297,347 0 297,347 0 297,347 0 0 26,725 324,072 * WILLAMINA CITY YAMHILL 156,335 0 156,335 0 156,335 0 0 0 156,335 YAMHILL CITY YAMHILL 134,868 0 134,868 0 134,868 0 0 0 134,868 STATEWIDE 696,342,124 69,940,874 684,441,038 0 684,441,038 67,536,320 88,622,573 51,407,416 892,007,348 NUMBER OF CITY TAX DISTRICTS: 263 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

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TABLE 2. 2.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY CITY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- BAKER CITY BAKER 0 0 0 0 0 0 0 0 0 HAINES CITY BAKER 0 0 0 0 0 0 0 0 0 HALFWAY CITY BAKER 0 0 0 0 0 0 0 0 0 HUNTINGTON CITY BAKER 0 0 0 0 0 0 0 0 0 RICHLAND CITY BAKER 0 0 0 0 0 0 0 0 0 SUMPTER CITY BAKER 0 0 0 0 0 0 0 0 0 ADAIR VILLAGE CITY BENTON 301 0 0 0 0 0 0 0 301 * ALBANY CITY BENTON 9,333 987 7,429 0 0 0 0 0 917 CORVALLIS CITY BENTON 63,344 776 0 0 0 0 0 0 62,568 MONROE CITY BENTON 14 0 0 0 0 0 0 0 14 PHILOMATH CITY BENTON 2,180 0 0 0 0 0 0 0 2,180 BARLOW CITY CLACKAMAS 43 43 0 0 0 0 0 0 0 CANBY CITY CLACKAMAS 18,551 16,503 0 0 0 0 0 0 2,048 HAPPY VALLEY CITY CLACKAMAS 33,768 22,196 9,309 0 0 0 2,171 0 92 * DAMASCUS CITY CLACKAMAS 18,076 4,662 1,310 0 0 0 0 0 12,105 ESTACADA CITY CLACKAMAS 0 0 0 0 0 0 0 0 0 GLADSTONE CITY CLACKAMAS 17,804 0 0 0 0 0 0 0 17,804 JOHNSON CITY CLACKAMAS 0 0 0 0 0 0 0 0 0 * LAKE OSWEGO CITY (BONDS) CLACKAMAS 0 0 0 0 0 0 0 0 0 * LAKE OSWEGO CITY (INS SCHOOL) CLACKAMAS 16,054 0 0 0 0 0 0 0 16,054 * LAKE OSWEGO CITY (OUT SCHOOL) CLACKAMAS 0 0 0 0 0 0 0 0 0 * MILWAUKIE CITY CLACKAMAS 7,248 0 0 0 0 0 0 0 7,248 MOLALLA CITY CLACKAMAS 7,282 5,554 0 0 0 0 0 0 1,729 OREGON CITY CLACKAMAS 4,049 0 0 0 0 0 0 0 4,049 * PORTLAND CITY CLACKAMAS 1,091 0 0 0 0 0 0 0 1,091 * RIVERGROVE CITY CLACKAMAS 0 0 0 0 0 0 0 0 0 SANDY CITY CLACKAMAS 3,278 2,023 383 0 0 0 0 0 872 * TUALATIN CITY CLACKAMAS 0 0 0 0 0 0 0 0 0 WEST LINN CITY CLACKAMAS 3,259 0 0 0 0 0 0 0 3,259 * WILSONVILLE CITY CLACKAMAS 23,979 20,881 0 0 0 0 0 0 3,098 ASTORIA CITY CLATSOP 0 0 0 0 0 0 0 0 0 CANNON BEACH CITY CLATSOP 0 0 0 0 0 0 0 0 0 GEARHART CITY CLATSOP 0 0 0 0 0 0 0 0 0 SEASIDE CITY CLATSOP 0 0 0 0 0 0 0 0 0 WARRENTON CITY CLATSOP 306 0 0 0 0 0 0 0 306 CLATSKANIE CITY COLUMBIA 0 0 0 0 0 0 0 0 0 COLUMBIA CITY COLUMBIA 1,858 1,292 566 0 0 0 0 0 0 PRESCOTT CITY COLUMBIA 0 0 0 0 0 0 0 0 0 RAINIER CITY COLUMBIA 0 0 0 0 0 0 0 0 0 SCAPPOOSE CITY COLUMBIA 3,477 3,061 0 0 0 0 0 0 416 ST. HELENS CITY COLUMBIA 466 0 0 0 0 0 0 0 466 VERNONIA CITY COLUMBIA 556 0 0 0 0 0 0 0 556 BANDON CITY COOS 161 0 0 0 0 0 0 0 161 COOS BAY CITY COOS 3,367 0 0 0 0 0 0 0 3,367 COQUILLE CITY COOS 1,153 0 1,046 0 0 0 0 0 108 LAKESIDE CITY COOS 1,218 0 1,189 0 0 0 0 0 28 MYRTLE POINT CITY COOS 2,494 1,031 1,364 0 0 0 0 0 98 NORTH BEND CITY COOS 1,948 0 0 0 0 0 0 0 1,948 POWERS CITY COOS 0 0 0 0 0 0 0 0 0

36

TABLE 2. 2.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY CITY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- PRINEVILLE CITY CROOK 2,886 2,759 0 0 0 0 0 0 127 BROOKINGS CITY CURRY 1,818 0 1,818 0 0 0 0 0 0 GOLD BEACH CITY CURRY 445 0 445 0 0 0 0 0 0 PORT ORFORD CITY CURRY 208 0 208 0 0 0 0 0 0 BEND CITY DESCHUTES 32,504 0 1,803 0 24,111 0 0 0 6,591 REDMOND CITY DESCHUTES 8,987 1,041 0 0 0 0 0 0 7,946 SISTERS CITY DESCHUTES 3,358 44 0 0 0 0 0 0 3,314 CANYONVILLE CITY DOUGLAS 127 0 0 0 0 0 0 0 127 DRAIN CITY DOUGLAS 123 0 0 0 0 0 0 0 123 ELKTON CITY DOUGLAS 0 0 0 0 0 0 0 0 0 GLENDALE CITY DOUGLAS 332 0 0 0 0 0 0 0 332 MYRTLE CREEK CITY DOUGLAS 2,766 748 0 0 0 0 0 0 2,019 OAKLAND CITY DOUGLAS 109 0 0 0 0 0 0 0 109 REEDSPORT CITY DOUGLAS 313 0 0 0 0 0 0 0 313 RIDDLE CITY DOUGLAS 0 0 0 0 0 0 0 0 0 ROSEBURG CITY (DOWNTOWN) DOUGLAS 0 0 0 0 0 0 0 0 0 ROSEBURG CITY (OUTSIDE DOWNTOWN) DOUGLAS 3,673 0 0 0 0 0 0 0 3,673 SUTHERLIN CITY DOUGLAS 69 0 0 0 0 0 0 0 69 WINSTON CITY DOUGLAS 579 0 0 0 0 0 0 0 579 YONCALLA CITY DOUGLAS 9 0 0 0 0 0 0 0 9 ARLINGTON CITY GILLIAM 0 0 0 0 0 0 0 0 0 CONDON CITY GILLIAM 0 0 0 0 0 0 0 0 0 CANYON CITY GRANT 0 0 0 0 0 0 0 0 0 DAYVILLE CITY GRANT 0 0 0 0 0 0 0 0 0 JOHN DAY CITY GRANT 646 646 0 0 0 0 0 0 0 LONG CREEK CITY GRANT 0 0 0 0 0 0 0 0 0 MONUMENT CITY GRANT 0 0 0 0 0 0 0 0 0 MT. VERNON CITY GRANT 0 0 0 0 0 0 0 0 0 PRAIRIE CITY GRANT 0 0 0 0 0 0 0 0 0 SENECA CITY GRANT 0 0 0 0 0 0 0 0 0 BURNS CITY HARNEY 0 0 0 0 0 0 0 0 0 HINES CITY HARNEY 0 0 0 0 0 0 0 0 0 CASCADE LOCKS CITY HOOD RIVER 35 0 0 0 0 0 0 0 35 HOOD RIVER CITY HOOD RIVER 9,689 2,725 0 0 0 0 0 0 6,964 ASHLAND CITY JACKSON 1,233 0 0 0 0 0 0 0 1,233 BUTTE FALLS CITY JACKSON 0 0 0 0 0 0 0 0 0 CENTRAL POINT CITY JACKSON 13,283 8,287 0 0 0 0 0 0 4,996 EAGLE POINT CITY JACKSON 3,029 47 0 0 0 0 0 0 2,983 GOLD HILL CITY JACKSON 0 0 0 0 0 0 0 0 0 JACKSONVILLE CITY JACKSON 0 0 0 0 0 0 0 0 0 MEDFORD CITY JACKSON 120,222 19,331 0 0 0 0 0 0 100,891 PHOENIX CITY JACKSON 3,429 0 0 0 0 0 0 0 3,429 ROGUE RIVER CITY JACKSON 0 0 0 0 0 0 0 0 0 SHADY COVE CITY JACKSON 57 0 0 0 0 0 0 0 57 TALENT CITY JACKSON 2,641 2,099 0 0 0 0 0 0 542 CULVER CITY JEFFERSON 0 0 0 0 0 0 0 0 0 MADRAS CITY JEFFERSON 920 920 0 0 0 0 0 0 0 MADRAS CITY PHASE IN JEFFERSON 0 0 0 0 0 0 0 0 0 METOLIUS CITY JEFFERSON 0 0 0 0 0 0 0 0 0

37

TABLE 2. 2.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY CITY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- CAVE JUNCTION CITY JOSEPHINE 1,324 883 432 0 0 0 0 0 10 GRANTS PASS CITY JOSEPHINE 2,929 0 0 0 0 0 0 0 2,929 BONANZA CITY KLAMATH 0 0 0 0 0 0 0 0 0 CHILOQUIN CITY KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH FALLS CITY KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH FALLS CITY (PHASE-IN) KLAMATH 0 0 0 0 0 0 0 0 0 MALIN CITY KLAMATH 0 0 0 0 0 0 0 0 0 MERRILL CITY KLAMATH 0 0 0 0 0 0 0 0 0 LAKEVIEW CITY LAKE 0 0 0 0 0 0 0 0 0 LAKEVIEW CITY ANNEX LAKE 0 0 0 0 0 0 0 0 0 PAISLEY CITY LAKE 0 0 0 0 0 0 0 0 0 COBURG CITY LANE 131 0 0 0 0 0 0 0 131 COTTAGE GROVE CITY LANE 112 0 0 0 0 0 0 0 112 CRESWELL CITY LANE 1,123 0 0 0 0 0 0 0 1,123 EUGENE CITY LANE 149,090 25,595 0 0 0 0 0 0 123,495 FLORENCE CITY LANE 1,270 0 0 0 0 0 0 0 1,270 JUNCTION CITY LANE 2,393 0 0 0 0 0 0 0 2,393 LOWELL CITY LANE 794 535 0 0 0 0 0 0 259 OAKRIDGE CITY LANE 1,082 0 0 0 0 0 0 0 1,082 SPRINGFIELD CITY LANE 66,527 24,649 549 0 0 0 0 0 41,329 VENETA CITY LANE 1,647 733 0 0 0 0 0 0 914 WEST FIR CITY LANE 123 0 0 0 0 0 0 0 123 DEPOE BAY CITY LINCOLN 3 0 0 0 0 0 0 0 3 LINCOLN CITY LINCOLN 757 0 757 0 0 0 0 0 0 NEWPORT CITY LINCOLN 0 0 0 0 0 0 0 0 0 SILETZ CITY LINCOLN 0 0 0 0 0 0 0 0 0 TOLEDO CITY LINCOLN 0 0 0 0 0 0 0 0 0 WALDPORT CITY LINCOLN 0 0 0 0 0 0 0 0 0 YACHATS CITY LINCOLN 0 0 0 0 0 0 0 0 0 * ALBANY CITY LINN 3,718 3,295 0 0 0 0 0 0 424 BROWNSVILLE CITY LINN 343 0 0 0 0 0 0 0 343 * GATES CITY LINN 0 0 0 0 0 0 0 0 0 HALSEY CITY LINN 0 0 0 0 0 0 0 0 0 HARRISBURG CITY LINN 161 161 0 0 0 0 0 0 0 * IDANHA CITY LINN 0 0 0 0 0 0 0 0 0 LEBANON CITY LINN 11,508 11,279 0 0 0 0 0 0 229 LYONS CITY LINN 0 0 0 0 0 0 0 0 0 * MILL CITY LINN 0 0 0 0 0 0 0 0 0 MILLERSBURG CITY LINN 0 0 0 0 0 0 0 0 0 SCIO CITY LINN 1,089 1,089 0 0 0 0 0 0 0 SODAVILLE CITY LINN 0 0 0 0 0 0 0 0 0 SWEET HOME CITY LINN 60 0 0 0 0 0 0 0 60 TANGENT CITY LINN 0 0 0 0 0 0 0 0 0 WATERLOO CITY LINN 0 0 0 0 0 0 0 0 0 ADRIAN CITY MALHEUR 0 0 0 0 0 0 0 0 0 JORDAN VALLEY CITY MALHEUR 0 0 0 0 0 0 0 0 0 NYSSA CITY MALHEUR 0 0 0 0 0 0 0 0 0 ONTARIO CITY MALHEUR 0 0 0 0 0 0 0 0 0 VALE CITY MALHEUR 69 69 0 0 0 0 0 0 0

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TABLE 2. 2.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY CITY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- AUMSVILLE CITY MARION 2,724 2,724 0 0 0 0 0 0 0 AURORA CITY MARION 0 0 0 0 0 0 0 0 0 DETROIT CITY MARION 0 0 0 0 0 0 0 0 0 DONALD CITY MARION 0 0 0 0 0 0 0 0 0 * GATES CITY MARION 0 0 0 0 0 0 0 0 0 GERVAIS CITY MARION 0 0 0 0 0 0 0 0 0 HUBBARD CITY MARION 0 0 0 0 0 0 0 0 0 * IDANHA CITY MARION 0 0 0 0 0 0 0 0 0 JEFFERSON CITY MARION 288 113 0 0 0 0 0 0 175 KEIZER CITY MARION 7,416 5,274 798 0 0 0 0 0 1,345 * MILL CITY MARION 0 0 0 0 0 0 0 0 0 MOUNT ANGEL CITY MARION 0 0 0 0 0 0 0 0 0 * SALEM CITY MARION 23,258 677 0 0 0 0 0 0 22,581 SCOTTS MILLS CITY MARION 0 0 0 0 0 0 0 0 0 SILVERTON CITY MARION 5,324 3,489 1,835 0 0 0 0 0 0 ST. PAUL CITY MARION 0 0 0 0 0 0 0 0 0 STAYTON CITY MARION 0 0 0 0 0 0 0 0 0 SUBLIMITY CITY MARION 0 0 0 0 0 0 0 0 0 TURNER CITY MARION 1,073 1,073 0 0 0 0 0 0 0 WOODBURN CITY MARION 6,535 0 0 0 0 0 0 0 6,535 BOARDMAN CITY MORROW 65 0 0 0 0 0 0 0 65 HEPPNER CITY MORROW 0 0 0 0 0 0 0 0 0 IONE CITY MORROW 0 0 0 0 0 0 0 0 0 IRRIGON CITY MORROW 205 205 0 0 0 0 0 0 0 LEXINGTON CITY MORROW 0 0 0 0 0 0 0 0 0 FAIRVIEW CITY MULTNOMAH 1,363 0 0 0 0 0 0 0 1,363 GRESHAM CITY MULTNOMAH 46,708 0 0 0 21,741 0 0 0 24,966 * LAKE OSWEGO CITY (INS SCHOOL) MULTNOMAH 0 0 0 0 0 0 0 0 0 * LAKE OSWEGO CITY (OUT SCHOOL) MULTNOMAH 433 0 0 0 0 0 0 0 433 MAYWOOD PARK CITY MULTNOMAH 0 0 0 0 0 0 0 0 0 * MILWAUKIE CITY MULTNOMAH 0 0 0 0 0 0 0 0 0 * PORTLAND CITY MULTNOMAH 845,560 0 0 0 104,993 0 0 0 740,566 TROUTDALE CITY MULTNOMAH 41,924 0 0 0 40,857 0 0 0 1,067 WOOD VILLAGE CITY MULTNOMAH 70 0 0 0 0 0 0 0 70 DALLAS CITY POLK 5,598 1,546 2,917 0 0 0 0 0 1,135 DALLAS CITY BONDS POLK 1,657 458 864 0 0 0 0 0 336 FALLS CITY POLK 0 0 0 0 0 0 0 0 0 INDEPENDENCE CITY POLK 0 0 0 0 0 0 0 0 0 MONMOUTH CITY POLK 2,578 2,313 0 0 0 0 0 0 265 * SALEM CITY POLK 11,833 11,833 0 0 0 0 0 0 0 * WILLAMINA CITY POLK 80 0 0 0 0 0 0 0 80 GRASS VALLEY CITY SHERMAN 0 0 0 0 0 0 0 0 0 MORO CITY SHERMAN 0 0 0 0 0 0 0 0 0 RUFUS CITY SHERMAN 0 0 0 0 0 0 0 0 0 WASCO CITY SHERMAN 0 0 0 0 0 0 0 0 0 BAY CITY TILLAMOOK 0 0 0 0 0 0 0 0 0 GARIBALDI CITY TILLAMOOK 26 0 0 0 0 0 0 0 26 MANZANITA CITY TILLAMOOK 27 0 0 0 0 0 0 0 27 NEHALEM CITY TILLAMOOK 11 0 0 0 0 0 0 0 11

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TABLE 2. 2.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY CITY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- ROCKAWAY CITY TILLAMOOK 0 0 0 0 0 0 0 0 0 ROCKAWAY CITY (BOND) TILLAMOOK 0 0 0 0 0 0 0 0 0 TILLAMOOK CITY TILLAMOOK 128 0 0 0 0 0 0 0 128 WHEELER CITY TILLAMOOK 0 0 0 0 0 0 0 0 0 ADAMS CITY UMATILLA 227 227 0 0 0 0 0 0 0 ATHENA CITY UMATILLA 0 0 0 0 0 0 0 0 0 ECHO CITY UMATILLA 0 0 0 0 0 0 0 0 0 HELIX CITY UMATILLA 0 0 0 0 0 0 0 0 0 HERMISTON CITY UMATILLA 14,687 14,425 0 0 0 0 0 0 263 MILTON-FREEWATER CITY UMATILLA 0 0 0 0 0 0 0 0 0 PENDLETON CITY UMATILLA 2,674 697 0 0 0 0 0 0 1,978 PILOT ROCK CITY UMATILLA 47 0 0 0 0 0 0 0 47 STANFIELD CITY UMATILLA 0 0 0 0 0 0 0 0 0 UKIAH CITY UMATILLA 5 5 0 0 0 0 0 0 0 UMATILLA CITY UMATILLA 384 0 0 0 0 0 0 0 384 WESTON CITY UMATILLA 0 0 0 0 0 0 0 0 0 COVE CITY UNION 110 110 0 0 0 0 0 0 0 ELGIN CITY UNION 0 0 0 0 0 0 0 0 0 IMBLER CITY UNION 0 0 0 0 0 0 0 0 0 ISLAND CITY UNION 136 136 0 0 0 0 0 0 0 LA GRANDE CITY UNION 2,968 2,138 0 0 0 0 0 0 830 LA GRANDE CITY (PHASE IN 1) UNION 0 0 0 0 0 0 0 0 0 LA GRANDE CITY (PHASE IN 2) UNION 0 0 0 0 0 0 0 0 0 NORTH POWDER CITY UNION 0 0 0 0 0 0 0 0 0 SUMMERVILLE CITY UNION 0 0 0 0 0 0 0 0 0 UNION CITY UNION 487 451 0 0 0 0 0 0 36 ENTERPRISE CITY WALLOWA 0 0 0 0 0 0 0 0 0 JOSEPH CITY WALLOWA 2 2 0 0 0 0 0 0 0 LOSTINE CITY WALLOWA 0 0 0 0 0 0 0 0 0 WALLOWA CITY WALLOWA 0 0 0 0 0 0 0 0 0 ANTELOPE CITY WASCO 0 0 0 0 0 0 0 0 0 DUFUR CITY WASCO 0 0 0 0 0 0 0 0 0 MAUPIN CITY WASCO 0 0 0 0 0 0 0 0 0 MOSIER CITY WASCO 0 0 0 0 0 0 0 0 0 SHANIKO CITY WASCO 0 0 0 0 0 0 0 0 0 THE DALLES CITY WASCO 2,256 1,033 0 0 0 0 0 0 1,222 BANKS CITY WASHINGTON 0 0 0 0 0 0 0 0 0 BEAVERTON CITY WASHINGTON 55,404 43,846 0 0 0 0 0 0 11,557 CORNELIUS CITY WASHINGTON 4,484 0 0 0 0 0 0 0 4,484 DURHAM CITY WASHINGTON 0 0 0 0 0 0 0 0 0 FOREST GROVE CITY WASHINGTON 43,857 40,342 0 0 0 0 0 0 3,515 GASTON CITY WASHINGTON 0 0 0 0 0 0 0 0 0 HILLSBORO CITY WASHINGTON 232,485 40,128 20,566 0 0 0 0 0 171,791 KING CITY WASHINGTON 737 0 0 0 0 0 0 0 737 * LAKE OSWEGO CITY (BONDS) WASHINGTON 0 0 0 0 0 0 0 0 0 * LAKE OSWEGO CITY (INS SCHOOL) WASHINGTON 0 0 0 0 0 0 0 0 0 NORTH PLAINS CITY WASHINGTON 3,723 3,723 0 0 0 0 0 0 0 * PORTLAND CITY WASHINGTON 0 0 0 0 0 0 0 0 0 * RIVERGROVE CITY WASHINGTON 0 0 0 0 0 0 0 0 0

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TABLE 2. 2.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY CITY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- SHERWOOD CITY WASHINGTON 10,991 0 8,561 0 0 0 0 0 2,431 TIGARD CITY WASHINGTON 14,843 0 6,874 0 0 0 0 0 7,969 * TIGARD-TUALATIN 23J BOND POCKET WASHINGTON 452 0 0 0 0 0 0 0 452 * TUALATIN CITY WASHINGTON 4,383 25 0 0 0 0 0 0 4,359 * WILSONVILLE CITY WASHINGTON 1,675 0 0 0 0 0 0 0 1,675 FOSSIL CITY WHEELER 0 0 0 0 0 0 0 0 0 MITCHELL CITY WHEELER 0 0 0 0 0 0 0 0 0 SPRAY CITY WHEELER 0 0 0 0 0 0 0 0 0 AMITY CITY YAMHILL 0 0 0 0 0 0 0 0 0 CARLTON CITY YAMHILL 8,212 8,212 0 0 0 0 0 0 0 DAYTON CITY YAMHILL 0 0 0 0 0 0 0 0 0 DUNDEE CITY YAMHILL 0 0 0 0 0 0 0 0 0 LAFAYETTE CITY YAMHILL 2,146 1,537 610 0 0 0 0 0 0 MCMINNVILLE CITY YAMHILL 22,033 22,033 0 0 0 0 0 0 0 NEWBERG CITY YAMHILL 16,740 9,196 7,544 0 0 0 0 0 0 SHERIDAN CITY YAMHILL 0 0 0 0 0 0 0 0 0 * WILLAMINA CITY YAMHILL 0 0 0 0 0 0 0 0 0 YAMHILL CITY YAMHILL 0 0 0 0 0 0 0 0 0 STATEWIDE 2,157,437 403,910 79,178 0 191,703 0 2,171 0 1,480,475 NUMBER OF CITY TAX DISTRICTS: 263 * Indicates a joint district.

41

TABLE 2. 2.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER CITY BAKER 380,051 0 2 0 380,053 HAINES CITY BAKER 11,331 0 0 0 11,331 HALFWAY CITY BAKER 16,131 0 0 0 16,131 HUNTINGTON CITY BAKER 10,877 0 0 0 10,877 RICHLAND CITY BAKER 8,223 0 0 0 8,223 SUMPTER CITY BAKER 16,024 0 0 0 16,024 ADAIR VILLAGE CITY BENTON 29,541 0 0 0 29,541 * ALBANY CITY BENTON 428,648 0 0 0 428,648 CORVALLIS CITY BENTON 3,433,647 0 0 0 3,433,647 MONROE CITY BENTON 22,794 0 0 0 22,794 PHILOMATH CITY BENTON 218,262 0 0 18,071 200,191 BARLOW CITY CLACKAMAS 6,287 0 0 0 6,287 CANBY CITY CLACKAMAS 870,279 5,441 0 36,780 838,940 HAPPY VALLEY CITY CLACKAMAS 848,370 0 0 0 848,370 * DAMASCUS CITY CLACKAMAS 742,886 0 0 15 742,871 ESTACADA CITY CLACKAMAS 129,652 2,975 0 0 132,627 GLADSTONE CITY CLACKAMAS 615,368 0 0 41,620 573,748 JOHNSON CITY CLACKAMAS 9,895 0 0 0 9,895 * LAKE OSWEGO CITY (BONDS) CLACKAMAS 4,230,298 0 0 139,260 4,091,039 * LAKE OSWEGO CITY (INS SCHOOL) CLACKAMAS 4,224,551 0 0 139,260 4,085,291 * LAKE OSWEGO CITY (OUT SCHOOL) CLACKAMAS 5,748 0 0 0 5,748 * MILWAUKIE CITY CLACKAMAS 1,307,098 0 0 0 1,307,098 MOLALLA CITY CLACKAMAS 324,719 0 0 0 324,719 OREGON CITY CLACKAMAS 1,729,208 0 0 76,560 1,652,648 * PORTLAND CITY CLACKAMAS 78,276 0 0 0 78,276 * RIVERGROVE CITY CLACKAMAS 30,603 0 0 0 30,603 SANDY CITY CLACKAMAS 466,621 0 0 37,778 428,843 * TUALATIN CITY CLACKAMAS 308,482 0 0 0 308,482 WEST LINN CITY CLACKAMAS 2,266,912 0 0 0 2,266,912 * WILSONVILLE CITY CLACKAMAS 1,752,456 0 0 266,579 1,485,876 ASTORIA CITY CLATSOP 517,733 0 0 17,882 499,851 CANNON BEACH CITY CLATSOP 590,721 0 0 0 590,721 GEARHART CITY CLATSOP 288,318 0 0 0 288,318 SEASIDE CITY CLATSOP 795,068 0 0 38,270 756,798 WARRENTON CITY CLATSOP 295,529 0 0 0 295,529 CLATSKANIE CITY COLUMBIA 79,194 0 0 0 79,194 COLUMBIA CITY COLUMBIA 124,536 0 0 0 124,536 PRESCOTT CITY COLUMBIA 3,186 0 0 0 3,186 RAINIER CITY COLUMBIA 101,375 0 0 16,368 85,007 SCAPPOOSE CITY COLUMBIA 336,691 0 0 0 336,691 ST. HELENS CITY COLUMBIA 699,849 736 0 0 700,585 VERNONIA CITY COLUMBIA 90,125 0 0 0 90,125 BANDON CITY COOS 300,633 0 0 30,335 270,298 COOS BAY CITY COOS 755,120 0 0 72,519 682,602 COQUILLE CITY COOS 151,978 0 0 4,236 147,742 LAKESIDE CITY COOS 82,711 0 0 0 82,711 MYRTLE POINT CITY COOS 87,362 0 0 0 87,362 NORTH BEND CITY COOS 489,505 0 0 9,509 479,996

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TABLE 2. 2.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- POWERS CITY COOS 17,706 0 0 0 17,706 PRINEVILLE CITY CROOK 436,660 0 0 0 436,660 BROOKINGS CITY CURRY 536,752 1,270 0 22,794 515,228 GOLD BEACH CITY CURRY 169,225 0 0 0 169,225 PORT ORFORD CITY CURRY 83,129 0 0 0 83,129 BEND CITY DESCHUTES 6,015,233 0 0 60,675 5,954,559 REDMOND CITY DESCHUTES 1,225,149 0 0 119,367 1,105,782 SISTERS CITY DESCHUTES 210,650 0 0 5,586 205,064 CANYONVILLE CITY DOUGLAS 58,731 0 0 0 58,731 DRAIN CITY DOUGLAS 39,308 0 0 0 39,308 ELKTON CITY DOUGLAS 9,217 0 0 0 9,217 GLENDALE CITY DOUGLAS 22,882 0 0 0 22,882 MYRTLE CREEK CITY DOUGLAS 124,644 0 0 0 124,644 OAKLAND CITY DOUGLAS 37,033 0 0 0 37,033 REEDSPORT CITY DOUGLAS 194,460 0 0 0 194,460 RIDDLE CITY DOUGLAS 31,056 0 0 0 31,056 ROSEBURG CITY (DOWNTOWN) DOUGLAS 22,010 0 0 0 22,010 ROSEBURG CITY (OUTSIDE DOWNTOWN) DOUGLAS 1,239,174 0 0 172,243 1,066,931 SUTHERLIN CITY DOUGLAS 336,795 0 0 0 336,795 WINSTON CITY DOUGLAS 159,102 0 0 0 159,102 YONCALLA CITY DOUGLAS 28,488 0 0 0 28,488 ARLINGTON CITY GILLIAM 18,138 0 0 0 18,138 CONDON CITY GILLIAM 19,552 1,637 0 0 21,190 CANYON CITY GRANT 20,229 0 0 0 20,229 DAYVILLE CITY GRANT 3,973 0 0 0 3,973 JOHN DAY CITY GRANT 74,104 0 0 0 74,104 LONG CREEK CITY GRANT 4,502 0 0 0 4,502 MONUMENT CITY GRANT 3,264 0 0 0 3,264 MT. VERNON CITY GRANT 13,431 0 0 0 13,431 PRAIRIE CITY GRANT 25,934 0 0 0 25,934 SENECA CITY GRANT 3,053 0 0 0 3,053 BURNS CITY HARNEY 91,668 0 0 0 91,668 HINES CITY HARNEY 66,129 0 0 0 66,129 CASCADE LOCKS CITY HOOD RIVER 49,952 0 0 0 49,952 HOOD RIVER CITY HOOD RIVER 463,663 0 0 32,585 431,078 ASHLAND CITY JACKSON 1,672,902 1,713 0 0 1,674,615 BUTTE FALLS CITY JACKSON 12,806 0 0 0 12,806 CENTRAL POINT CITY JACKSON 771,105 0 0 0 771,105 EAGLE POINT CITY JACKSON 363,783 516 0 0 364,299 GOLD HILL CITY JACKSON 53,167 0 0 0 53,167 JACKSONVILLE CITY JACKSON 252,571 0 0 3,399 249,172 MEDFORD CITY JACKSON 4,654,784 8,373 0 170,449 4,492,708 PHOENIX CITY JACKSON 218,160 0 0 0 218,160 ROGUE RIVER CITY JACKSON 111,993 0 0 0 111,993 SHADY COVE CITY JACKSON 179,017 0 0 0 179,017 TALENT CITY JACKSON 242,726 0 0 33,175 209,552 CULVER CITY JEFFERSON 36,188 0 0 0 36,188 MADRAS CITY JEFFERSON 181,533 0 0 10,490 171,043

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TABLE 2. 2.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- MADRAS CITY PHASE IN JEFFERSON 45,284 0 0 0 45,284 METOLIUS CITY JEFFERSON 17,963 0 0 0 17,963 CAVE JUNCTION CITY JOSEPHINE 76,727 0 0 0 76,727 GRANTS PASS CITY JOSEPHINE 1,727,361 1,561 0 134,125 1,594,798 BONANZA CITY KLAMATH 10,784 0 0 0 10,784 CHILOQUIN CITY KLAMATH 16,182 0 0 0 16,182 KLAMATH FALLS CITY KLAMATH 893,783 2,093 0 24,417 871,459 KLAMATH FALLS CITY (PHASE-IN) KLAMATH 53,996 0 0 0 53,996 MALIN CITY KLAMATH 15,978 0 0 0 15,978 MERRILL CITY KLAMATH 21,079 0 0 0 21,079 LAKEVIEW CITY LAKE 72,437 0 0 0 72,437 LAKEVIEW CITY ANNEX LAKE 9,862 0 0 0 9,862 PAISLEY CITY LAKE 7,118 0 0 0 7,118 COBURG CITY LANE 151,946 0 0 22,863 129,083 COTTAGE GROVE CITY LANE 426,789 0 0 0 426,789 CRESWELL CITY LANE 201,460 0 0 0 201,460 EUGENE CITY LANE 9,794,207 7,995 0 151,908 9,650,295 FLORENCE CITY LANE 596,270 0 0 0 596,270 JUNCTION CITY LANE 239,330 0 0 0 239,330 LOWELL CITY LANE 35,121 0 0 0 35,121 OAKRIDGE CITY LANE 98,084 0 0 0 98,084 SPRINGFIELD CITY LANE 2,983,283 0 0 6,414 2,976,869 VENETA CITY LANE 163,067 0 0 27,758 135,310 WEST FIR CITY LANE 9,063 0 0 0 9,063 DEPOE BAY CITY LINCOLN 277,834 0 0 0 277,834 LINCOLN CITY LINCOLN 916,413 0 0 152,538 763,875 NEWPORT CITY LINCOLN 935,811 0 0 206,123 729,688 SILETZ CITY LINCOLN 36,742 0 0 0 36,742 TOLEDO CITY LINCOLN 274,270 0 0 0 274,270 WALDPORT CITY LINCOLN 158,617 0 0 17,003 141,614 YACHATS CITY LINCOLN 181,081 0 0 0 181,081 * ALBANY CITY LINN 2,103,173 0 0 41,571 2,061,601 BROWNSVILLE CITY LINN 59,349 0 0 0 59,349 * GATES CITY LINN 2,831 0 0 0 2,831 HALSEY CITY LINN 33,311 0 0 0 33,311 HARRISBURG CITY LINN 127,124 0 0 9,272 117,852 * IDANHA CITY LINN 2,307 0 0 0 2,307 LEBANON CITY LINN 606,401 0 0 67,349 539,052 LYONS CITY LINN 51,380 0 0 0 51,380 * MILL CITY LINN 46,687 0 0 0 46,687 MILLERSBURG CITY LINN 424,487 0 0 0 424,487 SCIO CITY LINN 26,525 0 0 0 26,525 SODAVILLE CITY LINN 10,856 0 0 0 10,856 SWEET HOME CITY LINN 286,065 0 0 0 286,065 TANGENT CITY LINN 87,742 0 0 0 87,742 WATERLOO CITY LINN 6,661 0 0 0 6,661 ADRIAN CITY MALHEUR 5,094 0 0 0 5,094 JORDAN VALLEY CITY MALHEUR 8,062 0 0 0 8,062

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TABLE 2. 2.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- NYSSA CITY MALHEUR 60,823 0 0 0 60,823 ONTARIO CITY MALHEUR 577,486 593 0 0 578,079 VALE CITY MALHEUR 44,288 0 0 0 44,288 AUMSVILLE CITY MARION 99,483 0 0 0 99,483 AURORA CITY MARION 56,597 0 0 0 56,597 DETROIT CITY MARION 30,090 0 0 0 30,090 DONALD CITY MARION 40,915 0 0 0 40,915 * GATES CITY MARION 17,051 0 0 0 17,051 GERVAIS CITY MARION 58,880 0 0 0 58,880 HUBBARD CITY MARION 115,755 0 0 0 115,755 * IDANHA CITY MARION 3,936 0 0 0 3,936 JEFFERSON CITY MARION 80,723 0 0 0 80,723 KEIZER CITY MARION 1,650,167 0 0 264,635 1,385,533 * MILL CITY MARION 13,986 0 0 0 13,986 MOUNT ANGEL CITY MARION 122,668 0 0 0 122,668 * SALEM CITY MARION 6,715,805 1,671 0 284,750 6,432,726 SCOTTS MILLS CITY MARION 12,335 0 0 0 12,335 SILVERTON CITY MARION 432,207 0 0 4,368 427,839 ST. PAUL CITY MARION 26,410 0 0 0 26,410 STAYTON CITY MARION 416,699 0 0 0 416,699 SUBLIMITY CITY MARION 132,604 0 0 0 132,604 TURNER CITY MARION 75,092 0 0 0 75,092 WOODBURN CITY MARION 1,081,224 0 0 23,001 1,058,224 BOARDMAN CITY MORROW 258,074 0 0 0 258,074 HEPPNER CITY MORROW 37,091 0 0 0 37,091 IONE CITY MORROW 8,980 0 0 0 8,980 IRRIGON CITY MORROW 37,980 0 0 0 37,980 LEXINGTON CITY MORROW 7,162 0 0 0 7,162 FAIRVIEW CITY MULTNOMAH 441,359 0 0 0 441,359 GRESHAM CITY MULTNOMAH 5,648,285 4,479 0 57,081 5,595,683 * LAKE OSWEGO CITY (INS SCHOOL) MULTNOMAH 17,668 0 0 0 17,668 * LAKE OSWEGO CITY (OUT SCHOOL) MULTNOMAH 253,952 0 0 0 253,952 MAYWOOD PARK CITY MULTNOMAH 45,780 0 0 0 45,780 * MILWAUKIE CITY MULTNOMAH 12,729 0 0 0 12,729 * PORTLAND CITY MULTNOMAH 39,770,033 21,570 0 2,779,299 37,012,304 TROUTDALE CITY MULTNOMAH 871,036 0 0 0 871,036 WOOD VILLAGE CITY MULTNOMAH 210,652 0 0 0 210,652 DALLAS CITY POLK 613,986 0 0 1,589 612,398 DALLAS CITY BONDS POLK 613,986 0 0 1,589 612,398 FALLS CITY POLK 28,314 0 0 0 28,314 INDEPENDENCE CITY POLK 262,844 0 0 5,773 257,071 MONMOUTH CITY POLK 274,467 0 0 0 274,467 * SALEM CITY POLK 1,182,968 0 0 0 1,182,968 * WILLAMINA CITY POLK 25,919 0 0 0 25,919 GRASS VALLEY CITY SHERMAN 4,963 0 0 0 4,963 MORO CITY SHERMAN 8,935 0 0 0 8,935 RUFUS CITY SHERMAN 9,352 0 0 0 9,352 WASCO CITY SHERMAN 11,274 0 0 0 11,274

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TABLE 2. 2.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAY CITY TILLAMOOK 79,425 0 0 0 79,425 GARIBALDI CITY TILLAMOOK 68,466 0 0 0 68,466 MANZANITA CITY TILLAMOOK 299,417 0 0 0 299,417 NEHALEM CITY TILLAMOOK 25,057 0 0 0 25,057 ROCKAWAY CITY TILLAMOOK 239,597 0 0 0 239,597 ROCKAWAY CITY (BOND) TILLAMOOK 218,505 0 0 0 218,505 TILLAMOOK CITY TILLAMOOK 251,669 0 0 0 251,669 WHEELER CITY TILLAMOOK 33,392 0 0 0 33,392 ADAMS CITY UMATILLA 11,043 0 0 0 11,043 ATHENA CITY UMATILLA 37,735 0 0 0 37,735 ECHO CITY UMATILLA 17,257 0 0 0 17,257 HELIX CITY UMATILLA 6,263 0 0 0 6,263 HERMISTON CITY UMATILLA 589,997 0 0 0 589,997 MILTON-FREEWATER CITY UMATILLA 195,879 0 0 21,786 174,094 PENDLETON CITY UMATILLA 625,649 0 0 2,363 623,286 PILOT ROCK CITY UMATILLA 48,564 0 0 0 48,564 STANFIELD CITY UMATILLA 47,272 0 0 0 47,272 UKIAH CITY UMATILLA 4,318 0 0 0 4,318 UMATILLA CITY UMATILLA 119,186 0 0 0 119,186 WESTON CITY UMATILLA 47,937 0 0 0 47,937 COVE CITY UNION 24,383 0 0 0 24,383 ELGIN CITY UNION 42,099 0 0 0 42,099 IMBLER CITY UNION 12,145 0 0 0 12,145 ISLAND CITY UNION 63,800 0 0 0 63,800 LA GRANDE CITY UNION 468,563 0 0 27,901 440,663 LA GRANDE CITY (PHASE IN 1) UNION 559 0 0 0 559 LA GRANDE CITY (PHASE IN 2) UNION 6,040 0 0 0 6,040 NORTH POWDER CITY UNION 11,916 0 0 0 11,916 SUMMERVILLE CITY UNION 4,055 0 0 0 4,055 UNION CITY UNION 60,814 0 0 0 60,814 ENTERPRISE CITY WALLOWA 88,571 0 0 0 88,571 JOSEPH CITY WALLOWA 60,182 0 0 0 60,182 LOSTINE CITY WALLOWA 7,201 0 0 0 7,201 WALLOWA CITY WALLOWA 22,535 0 0 0 22,535 ANTELOPE CITY WASCO 1,841 0 0 0 1,841 DUFUR CITY WASCO 21,347 0 0 0 21,347 MAUPIN CITY WASCO 25,742 0 0 0 25,742 MOSIER CITY WASCO 22,692 0 0 0 22,692 SHANIKO CITY WASCO 3,122 0 0 0 3,122 THE DALLES CITY WASCO 654,996 0 0 47,426 607,570 BANKS CITY WASHINGTON 85,572 0 0 0 85,572 BEAVERTON CITY WASHINGTON 6,161,063 0 0 0 6,161,063 CORNELIUS CITY WASHINGTON 410,880 0 0 0 410,880 DURHAM CITY WASHINGTON 123,236 0 0 0 123,236 FOREST GROVE CITY WASHINGTON 940,339 0 0 0 940,339 GASTON CITY WASHINGTON 20,658 0 0 0 20,658 HILLSBORO CITY WASHINGTON 6,681,340 0 0 0 6,681,340 KING CITY WASHINGTON 192,238 0 0 0 192,238

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TABLE 2. 2.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * LAKE OSWEGO CITY (BONDS) WASHINGTON 11,705 0 0 0 11,705 * LAKE OSWEGO CITY (INS SCHOOL) WASHINGTON 11,705 0 0 0 11,705 NORTH PLAINS CITY WASHINGTON 117,906 0 0 0 117,906 * PORTLAND CITY WASHINGTON 108,479 0 0 0 108,479 * RIVERGROVE CITY WASHINGTON 3,346 0 0 0 3,346 SHERWOOD CITY WASHINGTON 1,127,655 0 0 82,828 1,044,827 TIGARD CITY WASHINGTON 4,087,905 0 0 0 4,087,905 * TIGARD-TUALATIN 23J BOND POCKET WASHINGTON 47,934 0 0 0 47,934 * TUALATIN CITY WASHINGTON 2,293,285 0 0 393,163 1,900,121 * WILSONVILLE CITY WASHINGTON 208,078 0 0 0 208,078 FOSSIL CITY WHEELER 11,879 694 0 0 12,572 MITCHELL CITY WHEELER 3,854 0 0 0 3,854 SPRAY CITY WHEELER 4,045 0 0 0 4,045 AMITY CITY YAMHILL 49,840 0 0 0 49,840 CARLTON CITY YAMHILL 74,673 0 0 0 74,673 DAYTON CITY YAMHILL 74,914 0 0 0 74,914 DUNDEE CITY YAMHILL 166,345 0 0 0 166,345 LAFAYETTE CITY YAMHILL 92,939 0 0 0 92,939 MCMINNVILLE CITY YAMHILL 1,570,074 0 0 0 1,570,074 NEWBERG CITY YAMHILL 988,525 0 0 0 988,525 SHERIDAN CITY YAMHILL 139,554 0 0 0 139,554 * WILLAMINA CITY YAMHILL 37,188 0 0 0 37,188 YAMHILL CITY YAMHILL 36,071 0 0 0 36,071 STATEWIDE 163,068,287 64,549 2 6,293,324 156,839,515 NUMBER OF CITY DISTRICTS: 263 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

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TABLE 2. 2.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER CITY BAKER 380,051 345,906 13,493 1,741 18,912 HAINES CITY BAKER 11,331 8,470 172 223 2,466 HALFWAY CITY BAKER 16,131 13,348 303 245 2,235 HUNTINGTON CITY BAKER 10,877 8,245 34 92 2,507 RICHLAND CITY BAKER 8,223 6,682 92 118 1,332 SUMPTER CITY BAKER 16,024 15,729 120 96 79 ADAIR VILLAGE CITY BENTON 29,541 28,187 161 0 1,193 * ALBANY CITY BENTON 428,648 418,629 1,246 831 7,942 CORVALLIS CITY BENTON 3,433,647 3,209,956 156,571 13,579 53,541 MONROE CITY BENTON 22,794 18,442 434 595 3,324 PHILOMATH CITY BENTON 218,262 200,381 5,133 3,431 9,317 BARLOW CITY CLACKAMAS 6,287 6,064 48 14 161 CANBY CITY CLACKAMAS 870,279 817,088 24,484 12,227 16,480 HAPPY VALLEY CITY CLACKAMAS 848,266 828,827 4,387 999 14,053 * DAMASCUS CITY CLACKAMAS 742,886 713,366 4,929 4,916 19,675 ESTACADA CITY CLACKAMAS 129,652 116,200 3,970 870 8,612 GLADSTONE CITY CLACKAMAS 616,610 592,358 9,651 1,906 12,696 * LAKE OSWEGO CITY (BONDS) CLACKAMAS 4,229,068 4,081,226 84,105 2 63,735 * LAKE OSWEGO CITY (INS SCHOOL) CLACKAMAS 4,223,320 4,075,547 84,105 2 63,666 * LAKE OSWEGO CITY (OUT SCHOOL) CLACKAMAS 5,748 5,679 0 0 69 * MILWAUKIE CITY CLACKAMAS 1,307,098 1,233,411 47,261 1,767 24,658 MOLALLA CITY CLACKAMAS 324,719 294,761 11,110 2,834 16,014 OREGON CITY CLACKAMAS 1,729,208 1,620,347 52,343 7,164 49,353 * PORTLAND CITY CLACKAMAS 78,276 73,773 3,452 90 960 SANDY CITY CLACKAMAS 466,621 430,615 15,623 4,806 15,577 * TUALATIN CITY CLACKAMAS 308,482 294,378 8,486 0 5,617 WEST LINN CITY CLACKAMAS 2,266,912 2,195,744 19,494 2,640 49,035 * WILSONVILLE CITY CLACKAMAS 1,752,456 1,584,437 114,528 6,013 47,477 ASTORIA CITY CLATSOP 517,733 475,364 20,622 218 21,529 CANNON BEACH CITY CLATSOP 590,721 579,076 6,607 278 4,760 GEARHART CITY CLATSOP 288,318 282,922 2,594 184 2,618 SEASIDE CITY CLATSOP 795,068 763,611 17,803 4,125 9,530 WARRENTON CITY CLATSOP 295,529 261,043 14,975 5,357 14,155 CLATSKANIE CITY COLUMBIA 79,194 69,748 2,017 2,941 4,489 COLUMBIA CITY COLUMBIA 124,536 115,884 1,489 2,198 4,965 PRESCOTT CITY COLUMBIA 3,186 3,011 0 113 61 RAINIER CITY COLUMBIA 101,375 86,490 3,574 3,590 7,721 SCAPPOOSE CITY COLUMBIA 336,691 312,695 6,194 8,488 9,314 ST. HELENS CITY COLUMBIA 699,849 647,956 26,179 8,597 17,116 VERNONIA CITY COLUMBIA 90,125 76,106 659 8,946 4,415 BANDON CITY COOS 300,633 290,151 5,102 3,260 2,119 COOS BAY CITY COOS 755,120 692,475 28,949 14,355 19,341 COQUILLE CITY COOS 151,978 142,133 3,655 1,913 4,277 LAKESIDE CITY COOS 82,711 73,453 402 5,814 3,043 MYRTLE POINT CITY COOS 87,362 79,800 1,791 1,899 3,871 NORTH BEND CITY COOS 489,505 464,836 14,896 853 8,921 POWERS CITY COOS 17,706 15,283 282 1,320 821 PRINEVILLE CITY CROOK 436,660 407,832 14,427 5,139 9,262 BROOKINGS CITY CURRY 536,752 518,618 12,304 959 4,870

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TABLE 2. 2.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- GOLD BEACH CITY CURRY 169,225 154,974 4,243 7,434 2,573 PORT ORFORD CITY CURRY 83,129 79,187 1,512 1,087 1,343 BEND CITY DESCHUTES 6,015,233 5,672,067 210,382 40,163 92,621 REDMOND CITY DESCHUTES 1,225,149 1,142,016 45,763 7,941 29,430 SISTERS CITY DESCHUTES 210,650 200,318 6,957 176 3,199 CANYONVILLE CITY DOUGLAS 58,731 49,348 1,879 5,689 1,815 DRAIN CITY DOUGLAS 39,308 36,452 1,463 753 640 ELKTON CITY DOUGLAS 9,217 7,649 275 368 925 GLENDALE CITY DOUGLAS 22,882 20,268 479 492 1,643 MYRTLE CREEK CITY DOUGLAS 124,644 106,830 3,980 537 13,297 OAKLAND CITY DOUGLAS 37,033 35,250 459 582 742 REEDSPORT CITY DOUGLAS 194,460 170,412 6,766 9,906 7,377 RIDDLE CITY DOUGLAS 31,056 27,809 1,053 312 1,882 ROSEBURG CITY (DOWNTOWN) DOUGLAS 22,010 14,106 4,246 251 3,406 ROSEBURG CITY (OUTSIDE DOWNTOWN) DOUGLAS 1,239,174 1,120,968 75,417 6,099 36,691 SUTHERLIN CITY DOUGLAS 336,795 303,103 10,639 16,774 6,278 WINSTON CITY DOUGLAS 159,102 145,652 2,434 6,952 4,063 YONCALLA CITY DOUGLAS 28,488 24,973 556 1,918 1,041 ARLINGTON CITY GILLIAM 18,138 13,042 218 2,266 2,612 CONDON CITY GILLIAM 19,552 16,826 463 1,613 650 CANYON CITY GRANT 20,229 19,194 705 125 204 DAYVILLE CITY GRANT 3,973 3,663 96 64 150 JOHN DAY CITY GRANT 74,104 66,439 4,136 990 2,539 LONG CREEK CITY GRANT 4,502 3,918 140 110 335 MONUMENT CITY GRANT 3,264 2,736 30 250 247 MT. VERNON CITY GRANT 13,431 11,773 132 320 1,206 PRAIRIE CITY GRANT 25,934 24,931 206 379 418 SENECA CITY GRANT 3,053 2,713 22 98 220 BURNS CITY HARNEY 91,668 84,319 4,358 875 2,116 HINES CITY HARNEY 66,129 62,470 2,719 318 622 CASCADE LOCKS CITY HOOD RIVER 49,952 43,538 1,470 807 4,136 HOOD RIVER CITY HOOD RIVER 463,663 427,674 16,873 776 18,339 ASHLAND CITY JACKSON 1,672,902 1,610,149 37,108 5,302 20,344 BUTTE FALLS CITY JACKSON 12,806 11,735 244 435 393 CENTRAL POINT CITY JACKSON 771,105 740,622 12,684 10,456 7,344 EAGLE POINT CITY JACKSON 363,783 345,275 3,713 9,422 5,373 GOLD HILL CITY JACKSON 53,167 48,505 1,802 770 2,090 JACKSONVILLE CITY JACKSON 252,571 243,102 3,207 2,788 3,474 MEDFORD CITY JACKSON 4,654,784 4,279,804 211,295 29,118 134,567 PHOENIX CITY JACKSON 218,160 193,073 6,008 15,802 3,277 ROGUE RIVER CITY JACKSON 111,993 100,328 3,560 3,765 4,341 SHADY COVE CITY JACKSON 179,017 164,106 2,471 9,978 2,462 TALENT CITY JACKSON 242,726 219,464 4,660 15,155 3,447 CULVER CITY JEFFERSON 36,188 31,082 3,408 299 1,399 MADRAS CITY JEFFERSON 181,533 163,972 7,175 2,538 7,848 MADRAS CITY PHASE IN JEFFERSON 45,284 45,153 32 69 30 METOLIUS CITY JEFFERSON 17,963 15,879 110 1,248 726 CAVE JUNCTION CITY JOSEPHINE 76,727 63,917 2,789 5,312 4,709 GRANTS PASS CITY JOSEPHINE 1,727,361 1,618,437 66,855 11,064 31,006

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TABLE 2. 2.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BONANZA CITY KLAMATH 10,784 8,993 245 576 969 CHILOQUIN CITY KLAMATH 16,182 13,539 298 712 1,632 KLAMATH FALLS CITY KLAMATH 893,783 809,439 40,580 4,055 39,710 KLAMATH FALLS CITY (PHASE-IN) KLAMATH 53,996 53,960 6 30 0 MALIN CITY KLAMATH 15,978 11,928 79 544 3,427 MERRILL CITY KLAMATH 21,079 18,469 643 635 1,333 LAKEVIEW CITY LAKE 72,437 67,413 2,720 257 2,047 LAKEVIEW CITY ANNEX LAKE 9,862 9,341 521 0 0 PAISLEY CITY LAKE 7,118 6,762 80 120 156 COBURG CITY LANE 151,946 136,005 13,934 560 1,447 COTTAGE GROVE CITY LANE 426,789 390,618 20,307 5,376 10,488 CRESWELL CITY LANE 201,460 189,551 3,589 4,921 3,400 EUGENE CITY LANE 9,794,207 9,158,128 343,478 105,066 187,535 FLORENCE CITY LANE 596,270 552,293 14,400 17,487 12,089 JUNCTION CITY LANE 239,330 215,584 10,312 5,908 7,527 LOWELL CITY LANE 35,121 32,232 209 1,495 1,185 OAKRIDGE CITY LANE 98,084 87,762 2,377 4,701 3,244 SPRINGFIELD CITY LANE 2,983,283 2,728,009 173,377 37,353 44,544 VENETA CITY LANE 163,067 152,727 3,783 3,375 3,182 WEST FIR CITY LANE 9,063 8,736 0 149 177 DEPOE BAY CITY LINCOLN 277,834 270,005 2,165 1,544 4,121 LINCOLN CITY LINCOLN 916,413 867,996 26,083 5,922 16,412 NEWPORT CITY LINCOLN 935,811 830,801 35,840 19,567 49,604 SILETZ CITY LINCOLN 36,742 31,615 329 2,433 2,365 TOLEDO CITY LINCOLN 274,270 248,003 17,297 1,857 7,112 WALDPORT CITY LINCOLN 158,617 144,111 3,109 3,797 7,599 YACHATS CITY LINCOLN 181,081 175,935 1,741 1,109 2,296 * ALBANY CITY LINN 2,103,173 1,950,392 75,739 21,738 55,304 BROWNSVILLE CITY LINN 59,349 55,101 634 1,878 1,736 * GATES CITY LINN 2,831 2,748 26 56 0 HALSEY CITY LINN 33,311 28,050 793 296 4,173 HARRISBURG CITY LINN 127,124 118,300 2,426 3,181 3,217 * IDANHA CITY LINN 2,307 2,219 0 88 0 LEBANON CITY LINN 606,401 559,391 21,407 8,796 16,808 LYONS CITY LINN 51,380 45,775 554 943 4,108 * MILL CITY LINN 46,687 43,644 273 664 2,106 MILLERSBURG CITY LINN 424,487 389,032 25,971 983 8,501 SCIO CITY LINN 26,525 24,169 298 700 1,359 SODAVILLE CITY LINN 10,856 9,788 6 581 480 SWEET HOME CITY LINN 286,065 258,764 9,807 7,951 9,543 TANGENT CITY LINN 87,742 75,063 5,013 5,402 2,265 WATERLOO CITY LINN 6,661 5,650 31 454 526 ADRIAN CITY MALHEUR 5,094 4,077 291 580 147 JORDAN VALLEY CITY MALHEUR 8,062 4,996 134 1,475 1,456 NYSSA CITY MALHEUR 60,823 50,398 2,107 2,676 5,642 ONTARIO CITY MALHEUR 577,486 529,399 27,071 5,882 15,135 VALE CITY MALHEUR 44,288 38,272 1,401 2,657 1,958 AUMSVILLE CITY MARION 99,483 86,611 3,175 6,343 3,354 AURORA CITY MARION 56,597 54,051 504 405 1,637

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TABLE 2. 2.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- DETROIT CITY MARION 30,090 28,513 257 891 429 DONALD CITY MARION 40,915 34,141 1,405 4,386 983 * GATES CITY MARION 17,051 15,995 55 746 255 GERVAIS CITY MARION 58,880 53,072 607 872 4,329 HUBBARD CITY MARION 115,755 105,324 2,354 3,254 4,824 * IDANHA CITY MARION 3,936 3,802 69 65 0 JEFFERSON CITY MARION 80,723 74,865 905 2,565 2,388 KEIZER CITY MARION 1,650,167 1,580,989 20,589 15,820 32,769 * MILL CITY MARION 13,986 13,171 182 138 494 MOUNT ANGEL CITY MARION 122,668 112,150 2,720 1,304 6,494 * SALEM CITY MARION 6,715,805 6,150,869 275,351 66,628 222,958 SCOTTS MILLS CITY MARION 12,335 11,635 1 246 453 SILVERTON CITY MARION 432,207 398,263 12,436 4,501 17,006 ST. PAUL CITY MARION 26,410 24,405 404 89 1,513 STAYTON CITY MARION 416,699 378,599 17,256 2,460 18,384 SUBLIMITY CITY MARION 132,604 128,300 926 813 2,566 TURNER CITY MARION 75,092 69,439 658 959 4,036 WOODBURN CITY MARION 1,081,224 1,000,455 42,455 11,316 26,998 BOARDMAN CITY MORROW 258,074 132,226 5,073 3,192 117,582 HEPPNER CITY MORROW 37,091 34,103 946 834 1,209 IONE CITY MORROW 8,980 8,377 64 472 67 IRRIGON CITY MORROW 37,980 33,851 482 3,153 493 LEXINGTON CITY MORROW 7,162 5,773 240 614 535 FAIRVIEW CITY MULTNOMAH 441,359 401,967 12,421 10,332 16,638 GRESHAM CITY MULTNOMAH 5,648,285 5,253,684 226,929 19,518 148,154 * LAKE OSWEGO CITY (INS SCHOOL) MULTNOMAH 17,668 17,385 26 0 257 * LAKE OSWEGO CITY (OUT SCHOOL) MULTNOMAH 253,952 250,656 1,630 0 1,667 MAYWOOD PARK CITY MULTNOMAH 45,780 44,996 56 0 728 * MILWAUKIE CITY MULTNOMAH 12,729 11,481 1,231 0 17 * PORTLAND CITY MULTNOMAH 39,770,033 35,518,140 2,078,115 41,804 2,131,974 TROUTDALE CITY MULTNOMAH 871,036 811,472 29,340 8,053 22,172 WOOD VILLAGE CITY MULTNOMAH 210,652 188,863 12,849 5,770 3,170 DALLAS CITY POLK 613,986 577,945 12,759 10,131 13,150 DALLAS CITY BONDS POLK 613,986 577,945 12,759 10,131 13,150 FALLS CITY POLK 28,314 26,357 75 1,138 744 INDEPENDENCE CITY POLK 262,844 242,262 8,153 4,092 8,337 MONMOUTH CITY POLK 274,467 265,316 2,324 3,065 3,761 * SALEM CITY POLK 1,182,968 1,151,135 10,623 3,503 17,706 * WILLAMINA CITY POLK 25,919 24,535 5 185 1,196 GRASS VALLEY CITY SHERMAN 4,963 3,789 46 712 416 MORO CITY SHERMAN 8,935 6,802 114 1,659 360 RUFUS CITY SHERMAN 9,352 5,895 148 1,285 2,023 WASCO CITY SHERMAN 11,274 8,363 154 2,213 544 BAY CITY TILLAMOOK 79,425 73,417 1,639 1,795 2,575 GARIBALDI CITY TILLAMOOK 68,466 63,454 1,503 1,448 2,061 MANZANITA CITY TILLAMOOK 299,417 295,929 886 137 2,465 NEHALEM CITY TILLAMOOK 25,057 18,176 520 485 5,876 ROCKAWAY CITY TILLAMOOK 239,597 229,083 916 5,264 4,335 ROCKAWAY CITY (BOND) TILLAMOOK 218,505 210,400 797 3,059 4,249

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TABLE 2. 2.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- TILLAMOOK CITY TILLAMOOK 251,669 223,662 12,430 387 15,191 WHEELER CITY TILLAMOOK 33,392 31,912 238 308 935 ADAMS CITY UMATILLA 11,043 10,555 90 290 108 ATHENA CITY UMATILLA 37,735 34,380 1,585 367 1,403 ECHO CITY UMATILLA 17,257 14,330 137 250 2,539 HELIX CITY UMATILLA 6,263 4,977 110 121 1,054 HERMISTON CITY UMATILLA 589,997 535,325 28,124 7,998 18,550 MILTON-FREEWATER CITY UMATILLA 195,879 177,811 8,025 5,608 4,435 PENDLETON CITY UMATILLA 625,649 562,932 31,181 3,178 28,357 PILOT ROCK CITY UMATILLA 48,564 45,104 1,667 348 1,445 STANFIELD CITY UMATILLA 47,272 43,368 969 617 2,319 UKIAH CITY UMATILLA 4,318 4,009 7 169 133 UMATILLA CITY UMATILLA 119,186 110,468 2,789 724 5,205 WESTON CITY UMATILLA 47,937 44,357 2,422 301 856 COVE CITY UNION 24,383 23,569 67 54 693 ELGIN CITY UNION 42,099 39,104 875 246 1,874 IMBLER CITY UNION 12,145 10,911 248 27 959 ISLAND CITY UNION 63,800 53,403 2,885 168 7,345 LA GRANDE CITY UNION 468,563 430,867 15,765 5,375 16,556 LA GRANDE CITY (PHASE IN 1) UNION 559 559 0 0 0 LA GRANDE CITY (PHASE IN 2) UNION 6,040 4,244 1,796 0 0 NORTH POWDER CITY UNION 11,916 10,349 178 63 1,327 SUMMERVILLE CITY UNION 4,055 4,002 16 9 28 UNION CITY UNION 60,814 58,234 720 343 1,517 ENTERPRISE CITY WALLOWA 88,571 82,032 2,602 2,793 1,144 JOSEPH CITY WALLOWA 60,182 57,350 803 1,229 800 LOSTINE CITY WALLOWA 7,201 6,211 335 396 259 WALLOWA CITY WALLOWA 22,535 20,470 418 860 787 ANTELOPE CITY WASCO 1,841 1,559 0 13 269 DUFUR CITY WASCO 21,347 19,616 89 293 1,349 MAUPIN CITY WASCO 25,742 23,859 554 156 1,173 MOSIER CITY WASCO 22,692 19,219 202 2,191 1,081 SHANIKO CITY WASCO 3,122 2,760 41 14 307 THE DALLES CITY WASCO 654,996 592,434 23,453 2,728 36,381 BANKS CITY WASHINGTON 85,572 82,113 1,124 255 2,079 BEAVERTON CITY WASHINGTON 6,161,063 5,650,614 302,463 2,010 205,976 CORNELIUS CITY WASHINGTON 410,880 376,105 12,437 6,618 15,721 DURHAM CITY WASHINGTON 123,236 112,892 8,249 0 2,095 FOREST GROVE CITY WASHINGTON 940,339 875,933 26,935 16,406 21,065 GASTON CITY WASHINGTON 20,658 19,144 370 243 901 HILLSBORO CITY WASHINGTON 6,681,340 5,975,956 513,652 4,200 187,531 KING CITY WASHINGTON 192,238 181,051 3,231 0 7,956 * LAKE OSWEGO CITY (BONDS) WASHINGTON 11,705 9,555 2,014 0 136 * LAKE OSWEGO CITY (INS SCHOOL) WASHINGTON 11,705 9,555 2,014 0 136 NORTH PLAINS CITY WASHINGTON 117,906 101,125 7,425 2,379 6,977 * PORTLAND CITY WASHINGTON 108,479 102,104 2,539 0 3,836 * RIVERGROVE CITY WASHINGTON 3,346 3,279 0 0 67 SHERWOOD CITY WASHINGTON 1,127,655 1,057,361 39,678 6,600 24,016 TIGARD CITY WASHINGTON 4,087,905 3,717,520 210,841 307 159,236

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TABLE 2. 2.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY CITY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * TIGARD-TUALATIN 23J BOND POCKET WASHINGTON 47,934 41,855 4,395 0 1,684 * TUALATIN CITY WASHINGTON 2,293,285 2,094,738 140,008 3,834 54,705 * WILSONVILLE CITY WASHINGTON 208,078 175,673 29,066 0 3,339 FOSSIL CITY WHEELER 11,879 11,176 243 109 351 MITCHELL CITY WHEELER 3,854 3,657 13 32 151 SPRAY CITY WHEELER 4,045 3,818 43 50 133 AMITY CITY YAMHILL 49,840 45,765 443 1,033 2,598 CARLTON CITY YAMHILL 74,673 70,323 2,219 926 1,205 DAYTON CITY YAMHILL 74,914 69,054 1,988 1,143 2,729 DUNDEE CITY YAMHILL 166,345 159,178 1,638 1,656 3,872 LAFAYETTE CITY YAMHILL 92,939 85,948 690 3,949 2,352 MCMINNVILLE CITY YAMHILL 1,570,074 1,449,780 67,198 26,735 26,361 NEWBERG CITY YAMHILL 988,525 907,234 42,687 13,232 25,373 SHERIDAN CITY YAMHILL 139,554 126,320 2,134 1,484 9,616 * WILLAMINA CITY YAMHILL 37,188 33,643 311 243 2,991 YAMHILL CITY YAMHILL 36,071 33,234 485 387 1,966 STATEWIDE 163,068,287 149,788,099 6,787,348 1,070,324 5,422,516 NUMBER OF CITY TAX DISTRICTS: 263 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

SCHOOL DISTRICTS

53

TABLE 2. 3.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SCHOOL DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * HUNTINGTON 16J SCHOOL BAKER 189,307 0 189,307 169,992 0 169,992 19,315 10.2 * NORTH POWDER 8J SCHOOL BAKER 71,056 0 71,056 62,867 0 62,867 8,190 11.5 PINE-EAGLE 61 SCHOOL BAKER 696,133 0 696,133 593,733 0 593,733 102,400 14.7 * SCHOOL DISTRICT 30-J BAKER 127,890 0 127,890 111,064 0 111,064 16,826 13.2 * SCHOOL DISTRICT 5-J BAKER 3,459,948 0 3,459,948 3,178,788 0 3,178,788 281,160 8.1 * ALSEA 7J SCHOOL BENTON 279,478 0 279,478 273,512 0 273,512 5,965 2.1 * CENTRAL 13J SCHOOL BENTON 14,055 9,778 23,833 13,757 9,778 23,535 298 2.1 * CENTRAL LINN SCHOOL DISTRICT BENTON 10 1 12 10 1 11 1 7.9 * CORVALLIS 509J SCHOOL BENTON 18,800,662 0 18,800,662 18,591,145 0 18,591,145 209,518 1.1 * CORVALLIS 509J SCHOOL BONDS BENTON 0 7,484,650 7,484,650 0 7,484,650 7,484,650 0 NA * GREATER ALBANY 8J SCHOOL BENTON 2,740,633 3,849,031 4,697,793 2,657,959 198,402 2,856,361 18,206 0.7 * HARRISBURG 7 SCHOOL BENTON 10,402 3,662 14,064 10,133 3,662 13,795 269 2.6 * MONROE 1J SCHOOL BENTON 729,521 0 729,521 718,614 0 718,614 10,908 1.5 * PHILOMATH 17J BONDS BENTON 0 1,314,399 1,314,386 0 1,314,411 1,314,411 0 NA * PHILOMATH 17J SCHOOL BENTON 2,271,459 0 2,271,459 2,237,504 0 2,237,504 33,956 1.5 CANBY 86 (CANBY ELEM BOND) CLACKAMAS NA NA NA NA NA NA NA NA CANBY 86 SCHOOL CLACKAMAS 9,255,506 5,780,425 15,035,930 9,202,097 5,780,425 14,982,521 53,409 0.6 COLTON 53 SCHOOL CLACKAMAS 1,411,917 361,430 1,773,347 1,310,901 361,430 1,672,331 101,016 7.2 ESTACADA 108 SCHOOL CLACKAMAS 3,549,280 1,674,005 5,223,285 3,542,457 1,674,005 5,216,461 6,824 0.2 GLADSTONE 115 SCHOOL CLACKAMAS 2,726,004 1,155,915 3,881,918 2,715,069 1,155,915 3,870,984 10,935 0.4 GRESHAM 26 (DAMASCUS-UNION BOND) CLACKAMAS 0 314,890 314,890 0 314,890 314,890 0 NA * GRESHAM 26 (ORIENT 6 BOND) CLACKAMAS 0 103,563 103,563 0 103,563 103,563 0 NA * GRESHAM-BARLOW 26J SCHOOL CLACKAMAS 3,114,108 777,770 3,891,879 3,103,201 777,770 3,880,971 10,908 0.4 LAKE OSWEGO 7J SCHOOL (BOND) CLACKAMAS 0 198 198 0 198 198 0 NA MOLALLA 4 (CODE 86-038 BOND) CLACKAMAS 0 329 329 0 329 329 0 NA MOLALLA 4 (CODE 86-040 BOND) CLACKAMAS 0 694 694 0 694 694 0 NA MOLALLA 4 (DICKIE PRAIRIE BOND) CLACKAMAS 0 55,723 55,723 0 55,723 55,723 0 NA MOLALLA 4 (UH4 BOND) CLACKAMAS 0 8,519 8,519 0 8,519 8,519 0 NA MOLALLA RIVER 4 SCHOOL CLACKAMAS 5,062,510 1,409,179 6,471,689 4,994,406 1,409,179 6,403,585 68,105 1.3 * NEWBERG 29J SCHOOL CLACKAMAS 224,713 169,055 393,768 222,647 169,055 391,702 2,066 0.9 NORTH CLACKAMAS 12 SCHOOL CLACKAMAS 36,166,927 8,906,050 45,072,978 35,906,932 8,906,050 44,812,982 259,996 0.7 OREGON CITY 62 SCHOOL CLACKAMAS 16,092,962 4,912,403 21,005,364 15,924,279 4,912,403 20,836,682 168,683 1.0 OREGON TRAIL SCHOOL CLACKAMAS 8,536,520 0 8,536,520 8,507,679 0 8,507,679 28,842 0.3 * PORTLAND 1J SCHOOL CLACKAMAS 128,071 0 128,071 128,020 0 128,020 52 0.0 * RIVERDALE 51J SCHOOL CLACKAMAS 89,071 43,407 132,478 89,053 43,407 132,459 18 0.0 * SCH CENTENNIAL CLACKAMAS 581,619 268,953 850,573 578,117 268,953 847,071 3,502 0.6 * SCH LK OSWEGO CLACKAMAS 27,695,474 6,904,682 34,600,155 27,295,738 6,904,682 34,200,420 399,736 1.4 * SHERWOOD 88J SCHOOL CLACKAMAS 801,719 368,548 1,170,267 791,251 368,548 1,159,799 10,468 1.3 * SILVER FALLS 67 BI SCHOOL CLACKAMAS 0 3 3 0 3 3 0 NA * SILVER FALLS 7J SCHOOL CLACKAMAS 455,263 148,453 603,716 452,585 148,453 601,038 2,678 0.6 * TIGARD 23J SCHOOL CLACKAMAS 1,067,782 346,788 1,414,571 1,050,254 346,788 1,397,043 17,528 1.6 * WEST LINN 3J SCHOOL CLACKAMAS 28,153,802 12,552,320 40,706,121 26,389,833 12,552,320 38,942,153 1,763,969 6.3 ASTORIA 1 SCHOOL CLATSOP 3,726,871 1,427,575 5,154,446 3,666,584 1,427,575 5,094,159 60,287 1.6 * CLATSKANIE 6J SCHOOL CLATSOP 1,508,366 299,204 1,807,571 1,372,585 299,204 1,671,790 135,781 9.0 JEWELL 8 SCHOOL CLATSOP 335,546 0 335,546 335,546 0 335,546 0 0.0 KNAPPA SCHOOL CLATSOP 739,606 412,498 1,152,104 731,199 412,498 1,143,696 8,407 1.1 SEASIDE 10 SCHOOL CLATSOP 10,770,923 565,246 11,336,169 10,637,646 565,246 11,202,892 133,278 1.2 WARRENTON-HAMMOND 30 SCHOOL CLATSOP 1,676,939 384,985 2,061,924 1,635,180 384,985 2,020,164 41,760 2.5

54

TABLE 2. 3.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SCHOOL DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * CLATSKANIE 6J SCHOOL COLUMBIA 1,640,419 325,412 1,965,831 1,640,419 325,412 1,965,831 0 0.0 RAINIER 13 SCHOOL COLUMBIA 2,169,055 0 2,169,055 2,139,958 0 2,139,958 29,098 1.3 * SCAPPOOSE 1J SCHOOL COLUMBIA 4,141,311 694,932 4,836,243 4,104,355 694,932 4,799,288 36,956 0.9 ST. HELENS 502 SCHOOL COLUMBIA 6,262,057 2,398,024 8,660,081 6,153,559 2,398,024 8,551,584 108,497 1.7 * VERNONIA 47J SCHOOL COLUMBIA 1,918,437 0 1,918,437 1,856,414 0 1,856,414 62,023 3.2 BANDON 54 SCHOOL COOS 2,302,374 193,963 2,496,337 2,300,081 193,963 2,494,044 2,294 0.1 COOS BAY 9 SCHOOL COOS 5,882,290 1,698,740 7,581,030 5,825,941 1,698,740 7,524,681 56,349 1.0 COQUILLE 8 SCHOOL COOS 1,430,010 247,994 1,678,004 1,419,975 247,994 1,667,970 10,035 0.7 MYRTLE POINT 41 SCHOOL COOS 1,254,237 0 1,254,237 1,238,328 0 1,238,328 15,909 1.3 NORTH BEND 13 SCHOOL COOS 3,724,063 960,837 4,684,900 3,707,721 960,837 4,668,558 16,342 0.4 * PORT ORFORD-LANGLOIS 2J SCHOOL COOS 162,225 0 162,225 162,225 0 162,225 0 0.0 POWERS 31 SCHOOL COOS 182,422 0 182,422 179,346 0 179,346 3,076 1.7 * BROTHERS 15J SCHOOL CROOK 2,397 0 2,397 2,391 0 2,391 6 0.3 CROOK COUNTY SCHOOL CROOK 5,736,772 999,950 6,736,722 5,646,149 999,950 6,646,099 90,623 1.6 BROOKINGS-HARBOR 17 SCHOOL CURRY 4,072,594 1,245,941 5,318,534 4,072,594 1,245,941 5,318,534 0 0.0 CENTRAL CURRY 1 SCHOOL CURRY 2,103,936 288,915 2,392,851 2,102,331 288,915 2,391,246 1,605 0.1 * PORT ORFORD-LANGLOIS 2J SCHOOL CURRY 1,000,063 0 1,000,063 998,683 0 998,683 1,380 0.1 BEND 1 SCHOOL DESCHUTES 44,264,152 15,183,724 59,447,876 44,010,673 15,183,724 59,194,397 253,479 0.6 * BROTHERS 15J SCHOOL DESCHUTES 76,157 0 76,157 72,062 0 72,062 4,095 5.4 * REDMOND 2J SCHOOL DESCHUTES 12,996,151 4,331,789 17,327,939 12,915,638 4,331,789 17,247,427 80,513 0.6 * SISTERS 6J SCHOOL DESCHUTES 6,164,305 2,293,105 8,457,409 6,144,603 2,293,105 8,437,707 19,702 0.3 CAMAS VALLEY 21 SCHOOL DOUGLAS 179,715 0 179,715 176,990 0 176,990 2,725 1.5 DAYS CREEK 15 SCHOOL DOUGLAS 345,484 0 345,484 335,840 0 335,840 9,644 2.8 ELKTON 34 SCHOOL DOUGLAS 530,927 0 530,927 528,640 0 528,640 2,287 0.4 * FERN RIDGE 28J SCHOOL DOUGLAS 10,250 5,111 15,361 10,250 5,111 15,361 0 0.0 GLENDALE 77 SCHOOL DOUGLAS 748,594 90,846 839,440 720,701 90,846 811,548 27,893 3.7 GLIDE 12 SCHOOL DOUGLAS 2,523,245 0 2,523,245 2,436,747 0 2,436,747 86,498 3.4 NORTH DOUGLAS 22 SCHOOL DOUGLAS 662,474 62,614 725,089 644,815 62,614 707,429 17,659 2.7 OAKLAND 1 SCHOOL DOUGLAS 1,017,880 0 1,017,880 994,566 0 994,566 23,315 2.3 REEDSPORT 105 SCHOOL DOUGLAS 1,566,548 0 1,566,548 1,537,942 0 1,537,942 28,606 1.8 RIDDLE 70 SCHOOL DOUGLAS 585,059 0 585,059 560,331 0 560,331 24,728 4.2 ROSEBURG 4 SCHOOL DOUGLAS 10,401,355 1,672,735 12,074,091 10,398,681 1,672,735 12,071,416 2,675 0.0 * SIUSLAW 97J SCHOOL DOUGLAS 23,134 7,931 31,066 23,134 7,931 31,066 0 0.0 * SOUTH LANE 45J SCHOOL DOUGLAS 10,162 3,669 13,831 9,666 3,669 13,335 496 4.9 SOUTH UMPQUA 19 SCHOOL DOUGLAS 2,258,105 0 2,258,105 2,212,148 0 2,212,148 45,957 2.0 SUTHERLIN 130 SCHOOL DOUGLAS 1,836,382 342,396 2,178,778 1,833,349 342,396 2,175,745 3,033 0.2 WINSTON-DILLARD 116 SCHOOL DOUGLAS 2,155,520 687,264 2,842,784 2,110,892 687,264 2,798,156 44,628 2.1 YONCALLA 32 SCHOOL DOUGLAS 659,676 0 659,676 645,781 0 645,781 13,894 2.1 ARLINGTON 3 SCHOOL GILLIAM 424,020 0 424,020 417,306 0 417,306 6,713 1.6 * CONDON 25J SCHOOL GILLIAM 450,672 180,348 631,020 437,723 180,348 618,071 12,949 2.9 * IONE SCHOOL GILLIAM 22,648 0 22,648 20,670 0 20,670 1,978 8.7 * MORROW 1 SCHOOL GILLIAM 0 18,525 18,525 0 18,525 18,525 0 NA * DAYVILLE 16J SCHOOL GRANT 43,794 0 43,794 42,165 0 42,165 1,629 3.7 JOHN DAY 3 SCHOOL GRANT 383,690 0 383,690 375,939 0 375,939 7,751 2.0 LONG CREEK 17 SCHOOL GRANT 48,984 0 48,984 48,168 0 48,168 816 1.7 MONUMENT 8 SCHOOL GRANT 34,997 0 34,997 34,903 0 34,903 95 0.3 PRAIRIE CITY 4 SCHOOL GRANT 99,685 0 99,685 97,905 0 97,905 1,780 1.8 BURNS 3 SCHOOL HARNEY 1,173,599 0 1,173,599 1,123,523 0 1,123,523 50,076 4.3

55

TABLE 2. 3.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SCHOOL DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ CRANE 4 SCHOOL HARNEY 115,407 0 115,407 112,918 0 112,918 2,489 2.2 * CRANE UH1J SCHOOL HARNEY 271,653 0 271,653 267,839 0 267,839 3,814 1.4 DIAMOND 7 SCHOOL HARNEY 22,391 0 22,391 22,038 0 22,038 352 1.6 DOUBLE O 28 SCHOOL HARNEY 2,047 0 2,047 2,047 0 2,047 0 0.0 DREWSEY 13 SCHOOL HARNEY 19,797 0 19,797 19,481 0 19,481 315 1.6 FRENCHGLEN 16 SCHOOL HARNEY 0 0 0 0 0 0 0 NA PINE CREEK 5 SCHOOL HARNEY 16,238 0 16,238 15,434 0 15,434 804 4.9 SOUTH HARNEY 33 SCHOOL HARNEY 14,670 0 14,670 14,670 0 14,670 0 0.0 SUNTEX 10 SCHOOL HARNEY 18,444 0 18,444 18,444 0 18,444 0 0.0 HOOD RIVER 1 SCHOOL HOOD RIVER 7,883,956 2,870,789 10,754,744 7,444,561 2,870,789 10,315,350 439,394 5.6 ASHLAND SD #5 JACKSON 8,728,205 2,417,823 11,146,028 8,727,901 2,417,823 11,145,724 304 0.0 BUTTE FALLS SD #91 JACKSON 321,012 0 321,012 315,512 0 315,512 5,500 1.7 CENTRAL POINT SD #6 JACKSON 6,895,522 2,078,366 8,973,887 6,895,522 2,078,366 8,973,887 0 0.0 EAGLE POINT SD #9 JACKSON 5,788,691 2,409,060 8,197,751 5,782,011 2,409,060 8,191,071 6,680 0.1 MEDFORD SCHOOL DIST 549C JACKSON 23,885,420 3,204,936 27,090,356 23,838,823 3,204,936 27,043,760 46,596 0.2 PHOENIX/TALENT SD #4 JACKSON 5,606,563 2,252,711 7,859,274 5,598,056 2,252,711 7,850,767 8,507 0.2 PINEHURST SCHOOL DIST 94 JACKSON 139,313 0 139,313 137,335 0 137,335 1,979 1.4 PROSPECT SD #59 JACKSON 380,666 0 380,666 373,082 0 373,082 7,583 2.0 ROGUE RIVER SD #35 JACKSON 2,221,378 541,143 2,762,521 2,221,211 541,143 2,762,354 167 0.0 * THREE RIVERS SD #40J JACKSON 331,973 56,769 388,743 331,973 56,769 388,743 0 0.0 ASHWOOD 8 SCHOOL JEFFERSON 0 0 0 0 0 0 0 NA BLACK BUTTE 41 SCHOOL JEFFERSON 183,247 0 183,247 183,247 0 183,247 0 0.0 CULVER 4 SCHOOL JEFFERSON 1,031,152 0 1,031,152 996,642 0 996,642 34,510 3.3 CULVER 4 SCHOOL (1994 BOND) JEFFERSON 0 761,104 761,104 0 761,104 761,104 0 NA * MADRAS 509J SCHOOL JEFFERSON 3,176,021 2,005,794 5,181,814 3,062,961 2,005,794 5,068,755 113,060 3.6 * REDMOND 2J SCHOOL JEFFERSON 791,806 261,204 1,053,010 783,913 261,204 1,045,117 7,893 1.0 * SISTERS 6J (1989 BOND) JEFFERSON 2,276 847 3,123 2,276 847 3,123 0 0.0 GRANTS PASS 7 SCHOOL JOSEPHINE 8,873,484 4,199,919 13,073,404 8,864,913 4,199,919 13,064,832 8,572 0.1 * THREE RIVERS 40J SCHOOL JOSEPHINE 9,939,944 1,699,784 11,639,727 9,939,944 1,699,784 11,639,727 0 0.0 KLAMATH CITY HIGH KLAMATH 1,050,914 0 1,050,914 1,050,914 0 1,050,914 0 0.0 KLAMATH COUNTY ELEMENTARY KLAMATH 2,735,936 0 2,735,936 2,735,936 0 2,735,936 0 0.0 KLAMATH COUNTY SCHOOLS KLAMATH 7,664,658 0 7,664,658 7,660,641 0 7,660,641 4,017 0.1 KLAMATH FALLS 1 SCHOOL KLAMATH 2,886,364 0 2,886,364 2,879,848 0 2,879,848 6,516 0.2 ADEL 21 SCHOOL LAKE 38,969 0 38,969 38,965 0 38,965 3 0.0 LAKEVIEW 7 SCHOOL LAKE 1,016,151 0 1,016,151 1,010,061 0 1,010,061 6,090 0.6 NORTH LAKE 14 SCHOOL LAKE 509,091 307,169 816,260 507,836 307,169 815,005 1,255 0.2 PAISLEY 11 SCHOOL LAKE 218,547 37,398 255,944 216,530 37,398 253,928 2,017 0.9 PLUSH 18 SCHOOL LAKE 25,169 0 25,169 25,169 0 25,169 0 0.0 * ALSEA 7J SCHOOL LANE 7,990 0 7,990 7,908 0 7,908 81 1.0 BETHEL 52 SCHOOL LANE 9,771,801 5,146,420 14,918,220 9,646,934 5,146,420 14,793,353 124,867 1.3 BLACHLY 90 SCHOOL LANE 207,149 0 207,149 204,349 0 204,349 2,800 1.4 CRESWELL 40 SCHOOL LANE 1,931,772 1,059,965 2,991,737 1,913,049 1,059,965 2,973,014 18,723 1.0 CROW-APPLEGATE-LORANE 66 SCHOOL LANE 1,120,981 0 1,120,981 965,804 0 965,804 155,178 13.8 * EUGENE 4J SCHOOL LANE 61,752,838 13,901,063 75,653,901 57,322,791 13,901,063 71,223,855 4,430,047 7.2 * FERN RIDGE 28J SCHOOL LANE 2,697,862 1,345,580 4,043,442 2,673,606 1,345,580 4,019,186 24,257 0.9 * HARRISBURG 7J SCHOOL LANE 114,888 40,445 155,333 112,041 40,445 152,486 2,848 2.5 JUNCTION 69 SCHOOL LANE 3,136,761 0 3,136,761 3,105,011 0 3,105,011 31,749 1.0 * LINCOLN CU SCHOOL LANE 141,765 25,415 167,180 141,562 25,415 166,977 203 0.1

56

TABLE 2. 3.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SCHOOL DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ LOWELL 71 SCHOOL LANE 707,744 0 707,744 690,512 0 690,512 17,232 2.4 MAPLETON 32 SCHOOL LANE 494,238 0 494,238 480,846 0 480,846 13,392 2.7 * MARCOLA 79J SCHOOL LANE 537,680 0 537,680 533,681 0 533,681 3,999 0.7 MCKENZIE 68 SCHOOL LANE 1,200,534 515,937 1,716,471 1,195,835 515,937 1,711,771 4,699 0.4 * MONROE 1J SCHOOL LANE 42,973 0 42,973 42,543 0 42,543 430 1.0 OAKRIDGE 76 SCHOOL LANE 853,994 219,984 1,073,978 830,566 219,984 1,050,550 23,427 2.7 PLEASANT HILL 1 SCHOOL LANE 1,861,076 1,128,458 2,989,534 1,844,213 1,128,458 2,972,672 16,863 0.9 * SIUSLAW 97J SCHOOL LANE 4,656,072 1,596,279 6,252,351 4,656,072 1,596,279 6,252,351 0 0.0 * SOUTH LANE 45J SCHOOL LANE 4,697,945 1,696,249 6,394,194 4,635,320 1,696,249 6,331,569 62,624 1.3 SPRINGFIELD 19 SCHOOL LANE 17,579,796 3,244,603 20,824,399 17,320,951 3,244,603 20,565,555 258,845 1.5 * LINCOLN CU SCHOOL LINCOLN 23,351,065 4,186,413 27,537,478 23,169,568 4,186,413 27,355,980 181,497 0.8 * CENTRAL LINN 552 SCHOOL LINN 2,317,039 319,666 2,636,705 2,228,682 319,666 2,548,347 88,358 3.8 * CORVALLIS 509J SCH (BOND) LINN 0 167,836 167,836 0 167,836 167,836 0 NA * CORVALLIS 509J SCHOOL LINN 472,240 20,165 492,405 466,530 20,165 486,695 5,710 1.2 * EUGENE 4J SCHOOL LINN 50,464 11,287 61,751 46,223 11,287 57,510 4,241 8.4 * GREATER ALBANY 8J SCHOOL LINN 13,925,543 1,032,386 14,957,929 13,642,057 1,032,386 14,674,443 283,486 2.0 * HARRISBURG 7 SCHOOL LINN 1,077,417 379,292 1,456,709 1,064,227 379,292 1,443,519 13,190 1.2 * JEFFERSON 14J SCHOOL LINN 108,273 6,809 115,082 105,766 6,809 112,575 2,507 2.3 LEBANON COMMUNITY 9 SCHOOL LINN 5,990,138 2,984,747 8,974,886 5,888,212 2,984,747 8,872,959 101,927 1.7 * MARCOLA 79J SCHOOL LINN 254 0 254 254 0 254 0 0.0 * MONROE SCHOOL DIST #1 LINN 0 0 0 0 0 0 0 NA * NORTH SANTIAM 27J SCHOOL LINN 782,196 200,543 982,739 774,886 200,543 975,430 7,310 0.9 * SANTIAM CANYON J SCHOOL LINN 635,685 0 635,685 620,917 0 620,917 14,767 2.3 SCIO 95 (SCIO 95 BOND) LINN 0 214,992 214,992 0 214,992 214,992 0 NA SCIO 95 SCHOOL LINN 888,237 0 888,237 882,524 0 882,524 5,713 0.6 SWEET HOME 55 SCHOOL LINN 3,096,158 999,972 4,096,130 2,999,079 999,972 3,999,051 97,079 3.1 HARPER 66 (CODE 16,17,44) SCHOOL MALHEUR 69,084 0 69,084 67,253 0 67,253 1,831 2.7 ADRIAN 61 SCHOOL MALHEUR 248,700 0 248,700 242,464 0 242,464 6,236 2.5 ANNEX 29 SCHOOL MALHEUR 124,223 0 124,223 118,498 0 118,498 5,725 4.6 AROCK 81 SCHOOL MALHEUR 51,222 0 51,222 51,222 0 51,222 0 0.0 * BURNT RIVER 30J SCHOOL MALHEUR 48,504 0 48,504 45,594 0 45,594 2,909 6.0 * CRANE UH1J SCHOOL MALHEUR 13,492 0 13,492 12,201 0 12,201 1,291 9.6 HARPER 66 (CODE 23) SCHOOL MALHEUR 3,549 0 3,549 2,810 0 2,810 739 20.8 * HUNTINGTON 16J SCHOOL MALHEUR 12,370 0 12,370 11,187 0 11,187 1,183 9.6 JORDAN VALLEY 3 SCHOOL MALHEUR 133,580 0 133,580 127,890 0 127,890 5,691 4.3 JUNTURA 12 (CODE 22) SCHOOL MALHEUR 5,794 0 5,794 5,651 0 5,651 143 2.5 JUNTURA 12 (CODE 5&21) SCHOOL MALHEUR 35,051 0 35,051 34,793 0 34,793 258 0.7 MCDERMITT 51 SCHOOL MALHEUR 15,000 0 15,000 15,000 0 15,000 0 0.0 NYSSA 26 SCHOOL MALHEUR 594,297 435,998 1,030,295 580,124 435,998 1,016,122 14,173 2.4 ONTARIO 8 SCHOOL MALHEUR 3,177,474 0 3,177,474 3,070,822 0 3,070,822 106,651 3.4 VALE 84 SCHOOL MALHEUR 826,841 50,000 876,840 791,769 50,000 841,769 35,072 4.2 CASCADE 5 SCHOOL MARION 3,075,387 0 3,075,387 3,030,091 0 3,030,091 45,296 1.5 * CENTRAL 13J SCHOOL MARION 40,854 28,422 69,276 39,726 28,422 68,148 1,128 2.8 GERVAIS 1 SCHOOL MARION 1,699,066 307,630 2,006,696 1,642,936 307,630 1,950,567 56,129 3.3 * JEFFERSON 14J SCHOOL MARION 1,243,258 78,185 1,321,443 1,219,502 78,185 1,297,687 23,756 1.9 MT. ANGEL 91 SCHOOL MARION 736,923 556,021 1,292,945 721,686 556,021 1,277,708 15,237 2.1 NORTH MARION 15 SCHOOL MARION 1,849,155 999,496 2,848,651 1,849,155 999,496 2,848,651 0 0.0 * NORTH SANTIAM 27J SCHOOL MARION 3,132,522 803,131 3,935,652 3,108,379 803,131 3,911,510 24,143 0.8

57

TABLE 2. 3.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SCHOOL DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * SALEM 24J SCHOOL MARION 45,416,835 20,994,321 66,411,156 45,138,295 20,994,321 66,132,616 278,540 0.6 * SANTIAM CANYON J SCHOOL MARION 573,301 0 573,301 559,423 0 559,423 13,878 2.4 * SILVER FALLS (VICTOR POINT BOND) MARION 0 14,891 14,891 0 14,891 14,891 0 NA * SILVER FALLS 7J SCHOOL MARION 4,244,117 1,383,957 5,628,073 4,200,313 1,383,957 5,584,270 43,804 1.0 ST. PAUL 45 SCHOOL MARION 482,928 50,585 533,513 471,699 50,585 522,284 11,229 2.3 WOODBURN 103 SCHOOL MARION 5,493,200 3,282,650 8,775,849 5,430,407 3,282,650 8,713,057 62,793 1.1 * IONE SCHOOL MORROW 368,873 0 368,873 360,509 0 360,509 8,364 2.3 * MORROW 1 SCHOOL MORROW 3,848,665 0 3,848,665 3,739,999 0 3,739,999 108,666 2.8 MORROW 1 SCHOOL (BONDS) MORROW 0 3,448,404 3,448,404 0 3,448,404 3,448,404 0 NA * BEAVERTON 48J SCHOOL MULTNOMAH 486,857 140,169 627,026 465,203 140,169 605,371 21,654 4.4 * CENTENNIAL 28J SCHOOL MULTNOMAH 8,026,053 3,711,440 11,737,493 7,985,051 3,711,440 11,696,491 41,002 0.5 CORBETT 39 (CORB/BNVL 1994 BOND) MULTNOMAH 0 33,705 33,705 0 33,705 33,705 0 NA CORBETT 39 BOND MULTNOMAH 0 818,907 818,907 0 818,907 818,907 0 NA CORBETT 39 SCHOOL MULTNOMAH 1,217,910 0 1,217,910 1,207,752 0 1,207,752 10,158 0.8 DAVID DOUGLAS 40 SCHOOL MULTNOMAH 10,962,705 4,513,744 15,476,449 10,923,113 4,513,744 15,436,858 39,591 0.4 GRESHAM 26 (GRESHAM 4 BOND) MULTNOMAH 0 2,980,542 2,980,542 0 2,980,542 2,980,542 0 NA * GRESHAM 26 (ORIENT 6 BOND) MULTNOMAH 0 150,564 150,564 0 150,564 150,564 0 NA * GRESHAM-BARLOW 26J SCHOOL MULTNOMAH 16,471,097 4,113,772 20,584,869 16,286,949 4,113,772 20,400,720 184,149 1.1 * HILLSBORO 1J (NORTH PLAINS BOND) MULTNOMAH 0 69 69 0 69 69 0 NA * HILLSBORO 1J SCHOOL MULTNOMAH 1,365 442 1,807 1,365 442 1,807 0 0.0 * LAKE OSWEGO 7J SCHOOL MULTNOMAH 100,160 24,971 125,130 99,367 24,971 124,338 793 0.8 PARKROSE 3 SCHOOL MULTNOMAH 12,233,543 3,598,692 15,832,235 11,692,431 3,598,692 15,291,122 541,112 4.4 * PORTLAND 1J SCHOOL MULTNOMAH 148,637,189 0 148,637,189 148,224,255 0 148,224,255 412,934 0.3 REYNOLDS 7 SCHOOL MULTNOMAH 18,045,606 6,278,018 24,323,624 17,854,399 6,278,018 24,132,418 191,206 1.1 * RIVERDALE 51J SCHOOL MULTNOMAH 1,920,354 935,839 2,856,193 1,917,782 935,839 2,853,621 2,572 0.1 SCAPPOOSE 1J (BOND) MULTNOMAH 0 15,485 15,485 0 15,485 15,485 0 NA * SCAPPOOSE 1J SCHOOL MULTNOMAH 1,016,541 67,749 1,084,289 997,931 67,749 1,065,680 18,609 1.8 * AMITY 4J SCHOOL POLK 172,863 96,999 269,862 168,632 96,999 265,632 4,230 2.4 * CENTRAL 13J SCHOOL POLK 3,841,482 2,672,462 6,513,945 3,755,297 2,672,462 6,427,759 86,185 2.2 DALLAS 2 SCHOOL POLK 4,351,630 1,904,515 6,256,145 4,295,871 1,904,515 6,200,386 55,759 1.3 FALLS CITY 57 SCHOOL POLK 252,857 0 252,857 252,465 0 252,465 392 0.2 PERRYDALE 21 SCHOOL POLK 294,418 98,326 392,744 290,130 98,326 388,457 4,287 1.5 * PHILOMATH 17J BOND POLK 0 8,463 8,463 0 8,463 8,463 0 NA * PHILOMATH 17J SCHOOL POLK 14,594 0 14,594 14,292 0 14,292 302 2.1 * SALEM 24J SCHOOL POLK 6,401,378 2,959,109 9,360,487 6,377,867 2,959,109 9,336,976 23,511 0.4 * SHERIDAN 48J SCHOOL POLK 98,497 74,413 172,910 95,522 74,413 169,935 2,976 3.0 * WILLAMINA 30J SCHOOL POLK 621,072 0 621,072 588,778 0 588,778 32,295 5.2 * SHERMAN 1J SCHOOL SHERMAN 722,263 20,589 742,852 721,875 20,589 742,464 387 0.1 NEAH-KAH-NIE 56 SCHOOL TILLAMOOK 5,584,629 873,399 6,458,028 5,584,522 873,399 6,457,921 107 0.0 * NESTUCCA VALLEY 101J SCHOOL TILLAMOOK 3,526,170 599,261 4,125,431 3,511,321 599,261 4,110,582 14,849 0.4 TILLAMOOK 9 SCHOOL TILLAMOOK 5,299,612 891,708 6,191,320 5,183,048 891,708 6,074,756 116,563 2.2 * WILLAMINA 30J SCHOOL TILLAMOOK 12,112 0 12,112 11,641 0 11,641 471 3.9 * ATHENA-WESTON 29J SCHOOL UMATILLA 851,618 0 851,618 805,997 0 805,997 45,621 5.4 ECHO 5 SCHOOL UMATILLA 328,530 199,155 527,684 302,327 199,155 501,482 26,203 8.0 HELIX 1 SCHOOL UMATILLA 790,048 0 790,048 692,985 0 692,985 97,062 12.3 HERMISTON 8 SCHOOL UMATILLA 6,161,992 2,478,438 8,640,430 5,532,964 2,478,438 8,011,402 629,028 10.2 MILTON-FREEWATER (FERNDALE BOND) UMATILLA 0 148,293 148,293 0 148,293 148,293 0 NA MILTON-FREEWATER (M-F 31 BOND) UMATILLA NA NA NA NA NA NA NA NA

58

TABLE 2. 3.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SCHOOL DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ MILTON-FREEWATER 7 SCHOOL UMATILLA 2,082,984 0 2,082,984 1,971,832 0 1,971,832 111,152 5.3 PENDLETON 16 SCHOOL UMATILLA 4,610,174 1,971,909 6,582,083 4,306,687 1,971,909 6,278,597 303,487 6.6 PILOT ROCK 2 SCHOOL UMATILLA 436,738 200,141 636,880 405,903 200,141 606,045 30,835 7.1 STANFIELD 61 SCHOOL UMATILLA 755,774 552,484 1,308,258 737,437 552,484 1,289,922 18,336 2.4 UKIAH 80 SCHOOL UMATILLA 63,178 0 63,178 61,050 0 61,050 2,128 3.4 UMATILLA 6 SCHOOL UMATILLA 1,095,763 728,817 1,824,580 999,897 728,817 1,728,714 95,866 8.7 * ATHENA-WESTON 29J SCHOOL UNION 820 0 820 820 0 820 0 0.0 * BAKER 5J SCHOOL UNION 9,144 0 9,144 8,927 0 8,927 217 2.4 COVE 15 SCHOOL UNION 387,309 0 387,309 383,834 0 383,834 3,475 0.9 ELGIN 23 SCHOOL UNION 541,964 0 541,964 519,672 0 519,672 22,291 4.1 IMBLER 11 SCHOOL UNION 337,664 73,432 411,095 333,062 73,432 406,494 4,601 1.4 LA GRANDE 1 SCHOOL UNION 3,505,366 374,153 3,879,519 3,470,649 374,153 3,844,803 34,716 1.0 * NORTH POWDER 8J SCHOOL UNION 188,410 0 188,410 181,397 0 181,397 7,013 3.7 UNION 5 SCHOOL UNION 490,515 0 490,515 480,477 0 480,477 10,037 2.0 ENTERPRISE 21 SCHOOL WALLOWA 307,990 292,765 600,754 301,705 292,765 594,470 6,284 2.0 JOSEPH 6 SCHOOL WALLOWA 630,514 215,514 846,028 514,609 215,514 730,122 115,905 18.4 TROY 54 SCHOOL WALLOWA 5,521 0 5,521 5,521 0 5,521 0 0.0 WALLOWA 12 SCHOOL WALLOWA 150,157 0 150,157 148,477 0 148,477 1,680 1.1 CHENOWITH 9 SCHOOL WASCO 0 370,537 370,537 0 370,537 370,537 0 NA DUFUR 29 SCHOOL WASCO 630,987 243,997 874,984 622,223 243,997 866,220 8,764 1.4 DUFUR 29 SCHOOL (BOND) WASCO NA NA NA NA NA NA NA NA * FOSSIL 21J SCHOOL WASCO 2,061 0 2,061 1,975 0 1,975 86 4.2 * MADRAS 509J SCHOOL WASCO 74,639 46,764 121,403 72,053 46,764 118,818 2,585 3.5 NORTH WASCO 21 SCHOOL WASCO 5,353,400 0 5,353,400 5,172,005 0 5,172,005 181,395 3.4 * SHERMAN 1J SCHOOL WASCO 537 15 553 536 15 552 1 0.1 SOUTH WASCO COUNTY 1 SCHOOL WASCO 945,409 0 945,409 923,777 0 923,777 21,632 2.3 THE DALLES 12 SCHOOL WASCO 0 1,414,918 1,414,918 0 1,414,918 1,414,918 0 NA BANKS 13 SCHOOL WASHINGTON 1,965,092 932,588 2,897,680 1,949,098 932,588 2,881,687 15,994 0.8 * BEAVERTON 48J SCHOOL WASHINGTON 109,137,976 31,421,396 140,558,996 104,328,900 31,421,396 135,750,296 4,809,076 4.4 FOREST GROVE 15 SCHOOL WASHINGTON 7,854,902 5,163,821 13,018,724 7,760,936 5,163,821 12,924,758 93,966 1.2 * GASTON 511J SCHOOL WASHINGTON 647,288 64,621 711,909 642,097 64,621 706,718 5,191 0.8 * HILLSBORO 1J (FARMINGTON BOND) WASHINGTON 0 91,789 91,789 0 91,789 91,789 0 NA HILLSBORO 1J (HILLSBORO 7 BOND) WASHINGTON 0 318,824 318,824 0 318,824 318,824 0 NA * HILLSBORO 1J (NORTH PLAINS BOND) WASHINGTON 0 73,939 73,939 0 73,939 73,939 0 NA HILLSBORO 1J (REEDVILLE BOND) WASHINGTON 0 488,963 488,963 0 488,963 488,963 0 NA * HILLSBORO 1J SCHOOL WASHINGTON 43,989,423 14,223,680 58,213,103 43,096,585 14,223,680 57,320,265 892,838 2.0 * LAKE OSWEGO 7J SCHOOL WASHINGTON 285,824 71,257 357,081 265,876 70,138 336,015 15,458 5.4 * NEWBERG 29J SCHOOL WASHINGTON 348,870 262,460 611,330 348,121 262,460 610,582 748 0.2 * PORTLAND 1J SCHOOL WASHINGTON 1,127,051 0 1,127,051 1,089,373 0 1,089,373 2,209 0.2 * SCAPPOOSE 1J SCHOOL WASHINGTON 21,130 3,546 24,675 21,016 3,546 24,562 114 0.5 SHERWOOD 88J (BOND) WASHINGTON NA NA NA NA NA NA NA NA * SHERWOOD 88J SCHOOL WASHINGTON 8,277,919 3,805,392 12,083,311 8,241,884 3,797,420 12,039,304 18,691 0.2 * TIGARD 23 J SCHOOL WASHINGTON 38,835,790 12,196,779 51,032,569 37,574,388 12,196,779 49,771,167 1,261,402 3.2 TIGARD 23J SCHOOLS (BOND) WASHINGTON 0 214,982 214,982 0 214,982 214,982 0 NA * VERNONIA 47J SCHOOL WASHINGTON 23,752 0 23,752 23,709 0 23,709 43 0.2 * WEST LINN 3J SCHOOL WASHINGTON 572,889 260,938 833,826 437,667 202,229 639,896 21,469 3.7 * CONDON 25J SCHOOL WHEELER 3,245 1,208 4,454 3,244 1,208 4,452 1 0.0 * DAYVILLE 16J SCHOOL WHEELER 1,559 0 1,559 1,558 0 1,558 1 0.1

59

TABLE 2. 3.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SCHOOL DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * FOSSIL 21J SCHOOL WHEELER 134,625 0 134,625 131,377 0 131,377 3,248 2.4 MITCHELL 55 SCHOOL WHEELER 109,935 0 109,935 109,079 0 109,079 856 0.8 SPRAY 1 SCHOOL WHEELER 102,964 0 102,964 100,650 0 100,650 2,313 2.2 * AMITY 4J SCHOOL YAMHILL 879,722 493,643 1,373,365 864,343 493,643 1,357,986 15,379 1.7 DAYTON 8 SCHOOL YAMHILL 1,355,182 469,995 1,825,177 1,298,999 469,995 1,768,994 56,183 4.1 * FARMINGTON ELEM SD BOND YAMHILL NA NA NA NA NA NA NA NA * GASTON 511J SCHOOL YAMHILL 138,955 13,872 152,828 136,776 13,872 150,648 2,179 1.6 * HILLSBORO 1J SCHOOL YAMHILL 4,076 1,597 5,673 4,062 1,597 5,659 14 0.4 MCMINNVILLE 40 SCHOOL YAMHILL 8,089,325 4,085,993 12,175,318 8,072,773 4,085,993 12,158,766 16,551 0.2 * NESTUCCA VALLEY 101J SCHOOL YAMHILL 4,068 691 4,760 3,886 691 4,578 182 4.5 * NEWBERG 29J SCHOOL YAMHILL 9,604,525 7,225,646 16,830,171 9,515,965 7,225,646 16,741,611 88,560 0.9 * SHERIDAN 48J SCHOOL YAMHILL 914,371 690,792 1,605,163 892,881 690,792 1,583,672 21,490 2.4 * SHERWOOD 88J SCHOOL YAMHILL 6,747 3,101 9,848 6,725 3,101 9,827 21 0.3 * WILLAMINA 30J SCHOOL YAMHILL 749,209 0 749,209 713,294 0 713,294 35,916 4.8 YAMHILL-CARLTON 1 SCHOOL YAMHILL 1,734,044 575,246 2,309,291 1,709,108 575,246 2,284,355 24,936 1.4 STATEWIDE 1,193,498,612 323,983,552 1,515,589,904 1,169,485,167 320,265,136 1,489,750,302 23,777,922 2.0 NUMBER OF SCHOOL TAX DISTRICTS: 303 * Indicates a joint district.

60

TABLE 2. 3.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SCHOOL DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * HUNTINGTON 16J SCHOOL BAKER 189,307 0 189,307 0 189,307 0 0 0 189,307 * NORTH POWDER 8J SCHOOL BAKER 71,056 0 71,056 0 71,056 0 0 0 71,056 PINE-EAGLE 61 SCHOOL BAKER 696,133 0 696,133 0 696,133 0 0 0 696,133 * SCHOOL DISTRICT 30-J BAKER 127,890 0 127,890 0 127,890 0 0 0 127,890 * SCHOOL DISTRICT 5-J BAKER 3,459,948 0 3,459,948 0 3,459,948 0 0 0 3,459,948 * ALSEA 7J SCHOOL BENTON 279,478 0 279,478 0 279,478 0 0 0 279,478 * CENTRAL 13J SCHOOL BENTON 14,055 0 14,055 0 14,055 0 0 9,778 23,833 * CENTRAL LINN SCHOOL DISTRICT BENTON NA 0 10 0 10 0 0 1 12 * CORVALLIS 509J SCHOOL BENTON 18,800,662 0 18,800,662 0 18,800,662 0 0 0 18,800,662 * CORVALLIS 509J SCHOOL BONDS BENTON 0 0 0 0 0 0 0 7,484,650 7,484,650 * GREATER ALBANY 8J SCHOOL BENTON 2,708,399 0 2,708,399 0 2,708,399 0 0 2,007,600 4,715,999 * HARRISBURG 7 SCHOOL BENTON 10,402 0 10,402 0 10,402 0 0 3,662 14,064 * MONROE 1J SCHOOL BENTON 729,521 0 729,521 0 729,521 0 0 0 729,521 * PHILOMATH 17J BONDS BENTON NA 0 0 0 0 0 0 1,314,399 1,314,399 * PHILOMATH 17J SCHOOL BENTON 2,271,459 0 2,271,459 0 2,271,459 0 0 0 2,271,459 CANBY 86 (CANBY ELEM BOND) CLACKAMAS NA NA NA NA NA NA NA NA NA CANBY 86 SCHOOL CLACKAMAS 9,255,506 0 9,255,506 0 9,255,506 0 0 5,780,425 15,035,930 COLTON 53 SCHOOL CLACKAMAS 1,199,892 212,025 1,199,892 0 1,199,892 212,025 0 361,430 1,773,347 ESTACADA 108 SCHOOL CLACKAMAS 3,549,280 0 3,549,280 0 3,549,280 0 0 1,674,005 5,223,285 GLADSTONE 115 SCHOOL CLACKAMAS 2,726,004 0 2,726,004 0 2,726,004 0 0 1,155,915 3,881,918 GRESHAM 26 (DAMASCUS-UNION BOND) CLACKAMAS 0 0 0 0 0 0 0 314,890 314,890 * GRESHAM 26 (ORIENT 6 BOND) CLACKAMAS 0 0 0 0 0 0 0 103,563 103,563 * GRESHAM-BARLOW 26J SCHOOL CLACKAMAS 3,114,108 0 3,114,108 0 3,114,108 0 0 777,770 3,891,879 LAKE OSWEGO 7J SCHOOL (BOND) CLACKAMAS 0 0 0 0 0 0 0 198 198 MOLALLA 4 (CODE 86-038 BOND) CLACKAMAS 0 0 0 0 0 0 0 329 329 MOLALLA 4 (CODE 86-040 BOND) CLACKAMAS 0 0 0 0 0 0 0 694 694 MOLALLA 4 (DICKIE PRAIRIE BOND) CLACKAMAS 0 0 0 0 0 0 0 55,723 55,723 MOLALLA 4 (UH4 BOND) CLACKAMAS 0 0 0 0 0 0 0 8,519 8,519 MOLALLA RIVER 4 SCHOOL CLACKAMAS 5,062,510 0 5,062,510 0 5,062,510 0 0 1,409,179 6,471,689 * NEWBERG 29J SCHOOL CLACKAMAS 224,713 0 224,713 0 224,713 0 0 169,055 393,768 NORTH CLACKAMAS 12 SCHOOL CLACKAMAS 36,166,928 0 36,166,927 0 36,166,927 0 0 8,906,050 45,072,978 OREGON CITY 62 SCHOOL CLACKAMAS 16,092,962 0 16,092,962 0 16,092,962 0 0 4,912,403 21,005,364 OREGON TRAIL SCHOOL CLACKAMAS 8,536,520 0 8,536,520 0 8,536,520 0 0 0 8,536,520 * PORTLAND 1J SCHOOL CLACKAMAS 142,464 0 128,071 0 128,071 0 0 0 128,071 * RIVERDALE 51J SCHOOL CLACKAMAS 76,019 13,052 76,019 0 76,019 13,052 0 43,407 132,478 * SCH CENTENNIAL CLACKAMAS 581,619 0 581,619 0 581,619 0 0 268,953 850,573 * SCH LK OSWEGO CLACKAMAS 21,126,897 6,568,576 21,126,897 0 21,126,897 6,568,576 0 6,904,682 34,600,155 * SHERWOOD 88J SCHOOL CLACKAMAS 801,719 0 801,719 0 801,719 0 0 368,548 1,170,267 * SILVER FALLS 67 BI SCHOOL CLACKAMAS 8 0 0 0 0 0 0 3 3 * SILVER FALLS 7J SCHOOL CLACKAMAS 455,263 0 455,263 0 455,263 0 0 148,453 603,716 * TIGARD 23J SCHOOL CLACKAMAS 865,366 202,416 865,366 0 865,366 202,416 0 346,788 1,414,571 * WEST LINN 3J SCHOOL CLACKAMAS 21,232,312 6,524,322 21,232,312 0 21,232,312 6,921,490 0 12,552,320 40,706,121 ASTORIA 1 SCHOOL CLATSOP 3,726,871 0 3,726,871 0 3,726,871 0 0 1,427,576 5,154,446 * CLATSKANIE 6J SCHOOL CLATSOP 1,508,366 0 1,508,366 0 1,508,366 0 0 299,204 1,807,570 JEWELL 8 SCHOOL CLATSOP 335,546 0 335,546 0 335,546 0 0 0 335,546 KNAPPA SCHOOL CLATSOP 739,606 0 739,606 0 739,606 0 0 412,498 1,152,104 SEASIDE 10 SCHOOL CLATSOP 9,617,163 1,133,859 9,617,163 0 9,617,163 1,153,759 0 565,246 11,336,169 WARRENTON-HAMMOND 30 SCHOOL CLATSOP 1,676,939 0 1,676,939 0 1,676,939 0 0 384,985 2,061,925

61

TABLE 2. 3.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SCHOOL DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * CLATSKANIE 6J SCHOOL COLUMBIA 1,640,419 0 1,640,419 0 1,640,419 0 0 325,412 1,965,831 RAINIER 13 SCHOOL COLUMBIA 2,169,055 0 2,169,055 0 2,169,055 0 0 0 2,169,055 * SCAPPOOSE 1J SCHOOL COLUMBIA 4,141,311 0 4,141,311 0 4,141,311 0 0 694,924 4,836,235 ST. HELENS 502 SCHOOL COLUMBIA 6,262,056 0 6,262,056 0 6,262,056 0 0 2,398,025 8,660,081 * VERNONIA 47J SCHOOL COLUMBIA 1,918,437 0 1,918,437 0 1,918,437 0 0 0 1,918,437 BANDON 54 SCHOOL COOS 2,302,374 0 2,302,374 0 2,302,374 0 0 193,963 2,496,337 COOS BAY 9 SCHOOL COOS 5,882,290 0 5,882,290 0 5,882,290 0 0 1,698,741 7,581,031 COQUILLE 8 SCHOOL COOS 1,430,010 0 1,430,010 0 1,430,010 0 0 247,994 1,678,005 MYRTLE POINT 41 SCHOOL COOS 1,254,237 0 1,254,237 0 1,254,237 0 0 0 1,254,237 NORTH BEND 13 SCHOOL COOS 3,724,064 0 3,724,064 0 3,724,064 0 0 960,838 4,684,901 * PORT ORFORD-LANGLOIS 2J SCHOOL COOS 162,225 0 162,225 0 162,225 0 0 0 162,225 POWERS 31 SCHOOL COOS 182,422 0 182,422 0 182,422 0 0 0 182,422 * BROTHERS 15J SCHOOL CROOK 2,397 0 2,397 0 2,397 0 0 0 2,397 CROOK COUNTY SCHOOL CROOK 5,736,772 0 5,736,772 0 5,736,772 0 0 999,950 6,736,722 BROOKINGS-HARBOR 17 SCHOOL CURRY 4,072,593 0 4,072,593 0 4,072,593 0 0 1,245,940 5,318,534 CENTRAL CURRY 1 SCHOOL CURRY 2,103,936 0 2,103,936 0 2,103,936 0 0 288,915 2,392,850 * PORT ORFORD-LANGLOIS 2J SCHOOL CURRY 1,000,063 0 1,000,063 0 1,000,063 0 0 0 1,000,063 BEND 1 SCHOOL DESCHUTES 44,264,152 0 44,264,152 0 44,264,152 0 0 15,183,719 59,447,870 * BROTHERS 15J SCHOOL DESCHUTES 76,157 0 76,157 0 76,157 0 0 0 76,157 * REDMOND 2J SCHOOL DESCHUTES 12,996,152 0 12,996,152 0 12,996,152 0 0 4,331,791 17,327,943 * SISTERS 6J SCHOOL DESCHUTES 5,207,456 956,841 5,207,456 0 5,207,456 956,841 0 2,293,104 8,457,402 CAMAS VALLEY 21 SCHOOL DOUGLAS 179,715 0 179,715 0 179,715 0 0 0 179,715 DAYS CREEK 15 SCHOOL DOUGLAS 345,484 0 345,484 0 345,484 0 0 0 345,484 ELKTON 34 SCHOOL DOUGLAS 530,927 0 530,927 0 530,927 0 0 0 530,927 * FERN RIDGE 28J SCHOOL DOUGLAS 10,250 0 10,250 0 10,250 0 0 5,111 15,361 GLENDALE 77 SCHOOL DOUGLAS 748,594 0 748,594 0 748,594 0 0 90,846 839,440 GLIDE 12 SCHOOL DOUGLAS 2,523,245 0 2,523,245 0 2,523,245 0 0 0 2,523,245 NORTH DOUGLAS 22 SCHOOL DOUGLAS 662,474 0 662,474 0 662,474 0 0 62,614 725,088 OAKLAND 1 SCHOOL DOUGLAS 940,825 77,055 940,825 0 940,825 77,055 0 0 1,017,880 REEDSPORT 105 SCHOOL DOUGLAS 1,566,548 0 1,566,548 0 1,566,548 0 0 0 1,566,548 RIDDLE 70 SCHOOL DOUGLAS 585,059 0 585,059 0 585,059 0 0 0 585,059 ROSEBURG 4 SCHOOL DOUGLAS 10,401,354 0 10,401,354 0 10,401,354 0 0 1,672,735 12,074,089 * SIUSLAW 97J SCHOOL DOUGLAS 23,134 0 23,134 0 23,134 0 0 7,931 31,066 * SOUTH LANE 45J SCHOOL DOUGLAS 10,162 0 10,162 0 10,162 0 0 3,669 13,831 SOUTH UMPQUA 19 SCHOOL DOUGLAS 2,258,104 0 2,258,104 0 2,258,104 0 0 0 2,258,104 SUTHERLIN 130 SCHOOL DOUGLAS 1,836,382 0 1,836,382 0 1,836,382 0 0 342,395 2,178,778 WINSTON-DILLARD 116 SCHOOL DOUGLAS 2,155,520 0 2,155,520 0 2,155,520 0 0 687,264 2,842,783 YONCALLA 32 SCHOOL DOUGLAS 659,676 0 659,676 0 659,676 0 0 0 659,676 ARLINGTON 3 SCHOOL GILLIAM 424,020 0 424,020 0 424,020 0 0 0 424,020 * CONDON 25J SCHOOL GILLIAM 450,672 0 450,672 0 450,672 0 0 180,348 631,020 * IONE SCHOOL GILLIAM 22,648 0 22,648 0 22,648 0 0 0 22,648 * MORROW 1 SCHOOL GILLIAM 22,648 0 0 0 0 0 0 18,525 18,525 * DAYVILLE 16J SCHOOL GRANT 43,794 0 43,794 0 43,794 0 0 0 43,794 JOHN DAY 3 SCHOOL GRANT 383,690 0 383,690 0 383,690 0 0 0 383,690 LONG CREEK 17 SCHOOL GRANT 48,984 0 48,984 0 48,984 0 0 0 48,984 MONUMENT 8 SCHOOL GRANT 49,489 0 34,998 0 34,998 0 0 0 34,998 PRAIRIE CITY 4 SCHOOL GRANT 99,685 0 99,685 0 99,685 0 0 0 99,685 BURNS 3 SCHOOL HARNEY 1,173,599 0 1,173,599 0 1,173,599 0 0 0 1,173,599

62

TABLE 2. 3.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SCHOOL DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- CRANE 4 SCHOOL HARNEY 115,407 0 115,407 0 115,407 0 0 0 115,407 * CRANE UH1J SCHOOL HARNEY 271,653 0 271,653 0 271,653 0 0 0 271,653 DIAMOND 7 SCHOOL HARNEY 22,391 0 22,391 0 22,391 0 0 0 22,391 DOUBLE O 28 SCHOOL HARNEY 2,046 0 2,046 0 2,046 0 0 0 2,046 DREWSEY 13 SCHOOL HARNEY 19,797 0 19,797 0 19,797 0 0 0 19,797 FRENCHGLEN 16 SCHOOL HARNEY 20,943 0 0 0 0 0 0 0 0 PINE CREEK 5 SCHOOL HARNEY 16,238 0 16,238 0 16,238 0 0 0 16,238 SOUTH HARNEY 33 SCHOOL HARNEY 14,670 0 14,670 0 14,670 0 0 0 14,670 SUNTEX 10 SCHOOL HARNEY 18,444 0 18,444 0 18,444 0 0 0 18,444 HOOD RIVER 1 SCHOOL HOOD RIVER 6,527,408 2,034,797 6,527,408 0 6,527,408 1,356,543 0 2,870,789 10,754,740 ASHLAND SD #5 JACKSON 8,728,205 0 8,728,205 0 8,728,205 0 0 2,417,823 11,146,028 BUTTE FALLS SD #91 JACKSON 321,012 0 321,012 0 321,012 0 0 0 321,012 CENTRAL POINT SD #6 JACKSON 6,895,523 0 6,895,523 0 6,895,523 0 0 2,078,365 8,973,887 EAGLE POINT SD #9 JACKSON 5,788,691 0 5,788,691 0 5,788,691 0 0 2,409,060 8,197,751 MEDFORD SCHOOL DIST 549C JACKSON 23,885,417 0 23,885,417 0 23,885,417 0 0 3,204,934 27,090,351 PHOENIX/TALENT SD #4 JACKSON 5,606,563 0 5,606,563 0 5,606,563 0 0 2,252,711 7,859,274 PINEHURST SCHOOL DIST 94 JACKSON 139,313 0 139,313 0 139,313 0 0 0 139,313 PROSPECT SD #59 JACKSON 380,666 0 380,666 0 380,666 0 0 0 380,666 ROGUE RIVER SD #35 JACKSON 2,221,378 0 2,221,378 0 2,221,378 0 0 541,143 2,762,521 * THREE RIVERS SD #40J JACKSON 331,937 0 331,937 0 331,937 0 0 56,763 388,700 ASHWOOD 8 SCHOOL JEFFERSON 31,216 0 0 0 0 0 0 0 0 BLACK BUTTE 41 SCHOOL JEFFERSON 183,472 0 183,247 0 183,247 0 0 0 183,247 CULVER 4 SCHOOL JEFFERSON 1,031,152 0 1,031,152 0 1,031,152 0 0 0 1,031,152 CULVER 4 SCHOOL (1994 BOND) JEFFERSON 0 0 0 0 0 0 0 761,104 761,104 * MADRAS 509J SCHOOL JEFFERSON 3,176,021 0 3,176,021 0 3,176,021 0 0 2,005,793 5,181,815 * REDMOND 2J SCHOOL JEFFERSON 791,806 0 791,806 0 791,806 0 0 261,204 1,053,011 * SISTERS 6J (1989 BOND) JEFFERSON 1,924 352 1,924 0 1,924 352 0 847 3,123 GRANTS PASS 7 SCHOOL JOSEPHINE 8,873,483 0 8,873,483 0 8,873,483 0 0 4,199,918 13,073,402 * THREE RIVERS 40J SCHOOL JOSEPHINE 9,939,943 0 9,939,943 0 9,939,943 0 0 1,699,783 11,639,726 KLAMATH CITY HIGH KLAMATH 1,050,812 0 1,050,913 0 1,050,913 0 0 0 1,050,913 KLAMATH COUNTY ELEMENTARY KLAMATH 2,735,835 0 2,735,937 0 2,735,937 0 0 0 2,735,937 KLAMATH COUNTY SCHOOLS KLAMATH 7,664,655 0 7,664,655 0 7,664,655 0 0 0 7,664,655 KLAMATH FALLS 1 SCHOOL KLAMATH 2,886,364 0 2,886,364 0 2,886,364 0 0 0 2,886,364 ADEL 21 SCHOOL LAKE 38,969 0 38,969 0 38,969 0 0 0 38,969 LAKEVIEW 7 SCHOOL LAKE 1,016,153 0 1,016,153 0 1,016,153 0 0 0 1,016,153 NORTH LAKE 14 SCHOOL LAKE 509,084 0 509,084 0 509,084 0 0 307,167 816,250 PAISLEY 11 SCHOOL LAKE 218,546 0 218,546 0 218,546 0 0 37,398 255,945 PLUSH 18 SCHOOL LAKE 25,170 0 25,170 0 25,170 0 0 0 25,170 * ALSEA 7J SCHOOL LANE 7,990 0 7,990 0 7,990 0 0 0 7,990 BETHEL 52 SCHOOL LANE 9,771,801 0 9,771,801 0 9,771,801 0 0 5,146,420 14,918,220 BLACHLY 90 SCHOOL LANE 207,149 0 207,149 0 207,149 0 0 0 207,149 CRESWELL 40 SCHOOL LANE 1,931,772 0 1,931,772 0 1,931,772 0 0 1,059,965 2,991,737 CROW-APPLEGATE-LORANE 66 SCHOOL LANE 859,294 261,687 859,294 0 859,294 261,687 0 0 1,120,981 * EUGENE 4J SCHOOL LANE 46,782,102 14,971,140 46,782,102 0 46,782,102 14,970,736 0 13,901,063 75,653,901 * FERN RIDGE 28J SCHOOL LANE 2,697,862 0 2,697,862 0 2,697,862 0 0 1,345,580 4,043,442 * HARRISBURG 7J SCHOOL LANE 114,888 0 114,888 0 114,888 0 0 40,445 155,333 JUNCTION 69 SCHOOL LANE 3,136,761 0 3,136,761 0 3,136,761 0 0 0 3,136,761 * LINCOLN CU SCHOOL LANE 141,765 0 141,765 0 141,765 0 0 25,415 167,180

63

TABLE 2. 3.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SCHOOL DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- LOWELL 71 SCHOOL LANE 707,744 0 707,744 0 707,744 0 0 0 707,744 MAPLETON 32 SCHOOL LANE 494,238 0 494,238 0 494,238 0 0 0 494,238 * MARCOLA 79J SCHOOL LANE 537,680 0 537,680 0 537,680 0 0 0 537,680 MCKENZIE 68 SCHOOL LANE 1,200,534 0 1,200,534 0 1,200,534 0 0 515,937 1,716,471 * MONROE 1J SCHOOL LANE 42,973 0 42,973 0 42,973 0 0 0 42,973 OAKRIDGE 76 SCHOOL LANE 853,994 0 853,994 0 853,994 0 0 219,984 1,073,978 PLEASANT HILL 1 SCHOOL LANE 1,861,076 0 1,861,076 0 1,861,076 0 0 1,128,458 2,989,534 * SIUSLAW 97J SCHOOL LANE 4,656,072 0 4,656,072 0 4,656,072 0 0 1,596,279 6,252,351 * SOUTH LANE 45J SCHOOL LANE 4,697,945 0 4,697,945 0 4,697,945 0 0 1,696,249 6,394,194 SPRINGFIELD 19 SCHOOL LANE 17,579,796 0 17,579,796 0 17,579,796 0 0 3,244,603 20,824,399 * LINCOLN CU SCHOOL LINCOLN 23,351,064 0 23,351,064 0 23,351,064 0 0 4,186,410 27,537,474 * CENTRAL LINN 552 SCHOOL LINN 2,317,039 0 2,317,039 0 2,317,039 0 0 319,666 2,636,705 * CORVALLIS 509J SCH (BOND) LINN 0 0 0 0 0 0 0 167,836 167,836 * CORVALLIS 509J SCHOOL LINN 472,240 0 472,240 0 472,240 0 0 20,164 492,404 * EUGENE 4J SCHOOL LINN 38,350 12,114 38,350 0 38,350 12,114 0 11,287 61,751 * GREATER ALBANY 8J SCHOOL LINN 13,925,542 0 13,925,542 0 13,925,542 0 0 1,032,386 14,957,929 * HARRISBURG 7 SCHOOL LINN 1,077,417 0 1,077,417 0 1,077,417 0 0 379,292 1,456,709 * JEFFERSON 14J SCHOOL LINN 108,273 0 108,273 0 108,273 0 0 6,809 115,082 LEBANON COMMUNITY 9 SCHOOL LINN 5,990,093 0 5,990,093 0 5,990,093 0 0 2,984,676 8,974,769 * MARCOLA 79J SCHOOL LINN 254 0 254 0 254 0 0 0 254 * MONROE SCHOOL DIST #1 LINN NA 0 0 0 0 0 0 0 0 * NORTH SANTIAM 27J SCHOOL LINN 782,196 0 782,196 0 782,196 0 0 200,543 982,739 * SANTIAM CANYON J SCHOOL LINN 635,685 0 635,685 0 635,685 0 0 0 635,685 SCIO 95 (SCIO 95 BOND) LINN 0 0 0 0 0 0 0 214,992 214,992 SCIO 95 SCHOOL LINN 888,237 0 888,237 0 888,237 0 0 0 888,237 SWEET HOME 55 SCHOOL LINN 3,096,158 0 3,096,158 0 3,096,158 0 0 999,972 4,096,130 HARPER 66 (CODE 16,17,44) SCHOOL MALHEUR 69,084 0 69,084 0 69,084 0 0 0 69,084 ADRIAN 61 SCHOOL MALHEUR 248,700 0 248,700 0 248,700 0 0 0 248,700 ANNEX 29 SCHOOL MALHEUR 124,223 0 124,223 0 124,223 0 0 0 124,223 AROCK 81 SCHOOL MALHEUR 51,222 0 51,222 0 51,222 0 0 0 51,222 * BURNT RIVER 30J SCHOOL MALHEUR 48,503 0 48,504 0 48,504 0 0 0 48,504 * CRANE UH1J SCHOOL MALHEUR 13,493 0 13,493 0 13,493 0 0 0 13,493 HARPER 66 (CODE 23) SCHOOL MALHEUR 3,549 0 3,549 0 3,549 0 0 0 3,549 * HUNTINGTON 16J SCHOOL MALHEUR 12,370 0 12,370 0 12,370 0 0 0 12,370 JORDAN VALLEY 3 SCHOOL MALHEUR 133,580 0 133,580 0 133,580 0 0 0 133,580 JUNTURA 12 (CODE 22) SCHOOL MALHEUR 5,794 0 5,794 0 5,794 0 0 0 5,794 JUNTURA 12 (CODE 5&21) SCHOOL MALHEUR 35,051 0 35,051 0 35,051 0 0 0 35,051 MCDERMITT 51 SCHOOL MALHEUR 25,366 0 14,999 0 14,999 0 0 0 14,999 NYSSA 26 SCHOOL MALHEUR 594,297 0 594,297 0 594,297 0 0 435,998 1,030,295 ONTARIO 8 SCHOOL MALHEUR 3,177,473 0 3,177,473 0 3,177,473 0 0 0 3,177,473 VALE 84 SCHOOL MALHEUR 826,841 0 826,841 0 826,841 0 0 49,999 876,840 CASCADE 5 SCHOOL MARION 3,075,387 0 3,075,387 0 3,075,387 0 0 0 3,075,387 * CENTRAL 13J SCHOOL MARION 40,854 0 40,854 0 40,854 0 0 28,422 69,276 GERVAIS 1 SCHOOL MARION 1,699,066 0 1,699,066 0 1,699,066 0 0 307,630 2,006,696 * JEFFERSON 14J SCHOOL MARION 1,243,258 0 1,243,258 0 1,243,258 0 0 78,185 1,321,442 MT. ANGEL 91 SCHOOL MARION 736,923 0 736,923 0 736,923 0 0 556,021 1,292,945 NORTH MARION 15 SCHOOL MARION 1,849,154 0 1,849,154 0 1,849,154 0 0 999,496 2,848,651 * NORTH SANTIAM 27J SCHOOL MARION 3,132,521 0 3,132,521 0 3,132,521 0 0 803,130 3,935,651

64

TABLE 2. 3.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SCHOOL DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * SALEM 24J SCHOOL MARION 45,416,832 0 45,416,832 0 45,416,832 0 0 20,994,317 66,411,150 * SANTIAM CANYON J SCHOOL MARION 573,301 0 573,301 0 573,301 0 0 0 573,301 * SILVER FALLS (VICTOR POINT BOND) MARION 0 0 0 0 0 0 0 14,891 14,891 * SILVER FALLS 7J SCHOOL MARION 4,244,117 0 4,244,117 0 4,244,117 0 0 1,383,956 5,628,072 ST. PAUL 45 SCHOOL MARION 482,928 0 482,928 0 482,928 0 0 50,585 533,513 WOODBURN 103 SCHOOL MARION 5,493,199 0 5,493,199 0 5,493,199 0 0 3,282,649 8,775,848 * IONE SCHOOL MORROW 368,873 0 368,873 0 368,873 0 0 0 368,873 * MORROW 1 SCHOOL MORROW 3,848,665 0 3,848,665 0 3,848,665 0 0 0 3,848,665 MORROW 1 SCHOOL (BONDS) MORROW NA 0 0 0 0 0 0 3,448,403 3,448,403 * BEAVERTON 48J SCHOOL MULTNOMAH 368,935 117,921 368,935 0 368,935 117,921 0 140,169 627,025 * CENTENNIAL 28J SCHOOL MULTNOMAH 8,050,237 0 8,026,053 0 8,026,053 0 0 3,711,439 11,737,492 CORBETT 39 (CORB/BNVL 1994 BOND) MULTNOMAH 0 0 0 0 0 0 0 33,705 33,705 CORBETT 39 BOND MULTNOMAH 0 0 0 0 0 0 0 818,907 818,907 CORBETT 39 SCHOOL MULTNOMAH 1,217,910 0 1,217,910 0 1,217,910 0 0 0 1,217,910 DAVID DOUGLAS 40 SCHOOL MULTNOMAH 10,972,817 0 10,962,706 0 10,962,706 0 0 4,513,744 15,476,450 GRESHAM 26 (GRESHAM 4 BOND) MULTNOMAH 0 0 0 0 0 0 0 2,980,541 2,980,541 * GRESHAM 26 (ORIENT 6 BOND) MULTNOMAH 0 0 0 0 0 0 0 150,564 150,564 * GRESHAM-BARLOW 26J SCHOOL MULTNOMAH 16,479,905 0 16,471,096 0 16,471,096 0 0 4,113,772 20,584,867 * HILLSBORO 1J (NORTH PLAINS BOND) MULTNOMAH 0 0 0 0 0 0 0 69 69 * HILLSBORO 1J SCHOOL MULTNOMAH 1,365 0 1,365 0 1,365 0 0 442 1,807 * LAKE OSWEGO 7J SCHOOL MULTNOMAH 76,468 23,895 76,468 0 76,468 23,895 0 24,992 125,354 PARKROSE 3 SCHOOL MULTNOMAH 12,233,542 0 12,233,542 0 12,233,542 0 0 3,598,691 15,832,233 * PORTLAND 1J SCHOOL MULTNOMAH 164,405,667 0 148,637,185 0 148,637,185 0 0 0 148,637,185 REYNOLDS 7 SCHOOL MULTNOMAH 18,045,606 0 18,045,606 0 18,045,606 0 0 6,278,018 24,323,623 * RIVERDALE 51J SCHOOL MULTNOMAH 1,638,954 281,400 1,638,954 0 1,638,954 281,400 0 935,839 2,856,193 SCAPPOOSE 1J (BOND) MULTNOMAH 0 0 0 0 0 0 0 15,485 15,485 * SCAPPOOSE 1J SCHOOL MULTNOMAH 1,020,336 0 1,016,541 0 1,016,541 0 0 67,749 1,084,289 * AMITY 4J SCHOOL POLK 172,863 0 172,863 0 172,863 0 0 96,999 269,862 * CENTRAL 13J SCHOOL POLK 3,841,483 0 3,841,483 0 3,841,483 0 0 2,672,462 6,513,945 DALLAS 2 SCHOOL POLK 4,351,631 0 4,351,631 0 4,351,631 0 0 1,904,514 6,256,145 FALLS CITY 57 SCHOOL POLK 252,857 0 252,857 0 252,857 0 0 0 252,857 PERRYDALE 21 SCHOOL POLK 294,418 0 294,418 0 294,418 0 0 98,326 392,744 * PHILOMATH 17J BOND POLK NA 0 0 0 0 0 0 8,463 8,463 * PHILOMATH 17J SCHOOL POLK 14,594 0 14,594 0 14,594 0 0 0 14,594 * SALEM 24J SCHOOL POLK 6,401,378 0 6,401,378 0 6,401,378 0 0 2,959,109 9,360,487 * SHERIDAN 48J SCHOOL POLK 98,497 0 98,497 0 98,497 0 0 74,413 172,910 * WILLAMINA 30J SCHOOL POLK 621,072 0 621,072 0 621,072 0 0 0 621,072 * SHERMAN 1J SCHOOL SHERMAN 722,263 44,346 722,263 0 722,263 0 0 20,589 742,852 NEAH-KAH-NIE 56 SCHOOL TILLAMOOK 5,584,628 0 5,584,628 0 5,584,628 0 0 873,397 6,458,026 * NESTUCCA VALLEY 101J SCHOOL TILLAMOOK 3,526,171 0 3,526,171 0 3,526,171 0 0 599,260 4,125,431 TILLAMOOK 9 SCHOOL TILLAMOOK 5,299,611 0 5,299,611 0 5,299,611 0 0 891,708 6,191,319 * WILLAMINA 30J SCHOOL TILLAMOOK 12,112 0 12,112 0 12,112 0 0 0 12,112 * ATHENA-WESTON 29J SCHOOL UMATILLA 851,618 0 851,618 0 851,618 0 0 0 851,618 ECHO 5 SCHOOL UMATILLA 328,530 0 328,530 0 328,530 0 0 199,154 527,684 HELIX 1 SCHOOL UMATILLA 790,048 45,287 790,048 0 790,048 0 0 0 790,048 HERMISTON 8 SCHOOL UMATILLA 6,161,992 0 6,161,992 0 6,161,992 0 0 2,478,438 8,640,430 MILTON-FREEWATER (FERNDALE BOND) UMATILLA 0 0 0 0 0 0 0 148,293 148,293 MILTON-FREEWATER (M-F 31 BOND) UMATILLA NA NA NA NA NA NA NA NA NA

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TABLE 2. 3.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SCHOOL DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- MILTON-FREEWATER 7 SCHOOL UMATILLA 2,082,984 0 2,082,984 0 2,082,984 0 0 0 2,082,984 PENDLETON 16 SCHOOL UMATILLA 4,229,377 3,798,524 4,229,377 0 4,229,377 380,798 0 1,971,909 6,582,083 PILOT ROCK 2 SCHOOL UMATILLA 436,739 0 436,739 0 436,739 0 0 200,141 636,880 STANFIELD 61 SCHOOL UMATILLA 755,774 0 755,774 0 755,774 0 0 552,484 1,308,258 UKIAH 80 SCHOOL UMATILLA 63,178 0 63,178 0 63,178 0 0 0 63,178 UMATILLA 6 SCHOOL UMATILLA 1,095,764 0 1,095,764 0 1,095,764 0 0 728,817 1,824,581 * ATHENA-WESTON 29J SCHOOL UNION 820 0 820 0 820 0 0 0 820 * BAKER 5J SCHOOL UNION 9,144 0 9,144 0 9,144 0 0 0 9,144 COVE 15 SCHOOL UNION 387,309 0 387,309 0 387,309 0 0 0 387,309 ELGIN 23 SCHOOL UNION 541,964 0 541,964 0 541,964 0 0 0 541,964 IMBLER 11 SCHOOL UNION 337,664 0 337,664 0 337,664 0 0 73,432 411,096 LA GRANDE 1 SCHOOL UNION 3,505,365 0 3,505,365 0 3,505,365 0 0 374,152 3,879,517 * NORTH POWDER 8J SCHOOL UNION 188,410 0 188,410 0 188,410 0 0 0 188,410 UNION 5 SCHOOL UNION 490,515 0 490,515 0 490,515 0 0 0 490,515 ENTERPRISE 21 SCHOOL WALLOWA 307,990 0 307,990 0 307,990 0 0 292,765 600,755 JOSEPH 6 SCHOOL WALLOWA 337,946 292,564 337,946 0 337,946 292,564 0 215,514 846,024 TROY 54 SCHOOL WALLOWA 5,521 0 5,521 0 5,521 0 0 0 5,521 WALLOWA 12 SCHOOL WALLOWA 150,157 0 150,157 0 150,157 0 0 0 150,157 CHENOWITH 9 SCHOOL WASCO 1,594,814 0 0 0 0 0 0 370,537 370,537 DUFUR 29 SCHOOL WASCO 630,987 0 630,987 0 630,987 0 0 243,997 874,984 DUFUR 29 SCHOOL (BOND) WASCO NA NA NA NA NA NA NA NA NA * FOSSIL 21J SCHOOL WASCO 2,061 0 2,061 0 2,061 0 0 0 2,061 * MADRAS 509J SCHOOL WASCO 74,639 0 74,639 0 74,639 0 0 46,764 121,403 NORTH WASCO 21 SCHOOL WASCO 5,353,400 0 5,353,400 0 5,353,400 0 0 0 5,353,400 * SHERMAN 1J SCHOOL WASCO 537 33 537 0 537 0 0 15 553 SOUTH WASCO COUNTY 1 SCHOOL WASCO 945,409 0 945,409 0 945,409 0 0 0 945,409 THE DALLES 12 SCHOOL WASCO 3,753,251 0 0 0 0 0 0 1,414,918 1,414,918 BANKS 13 SCHOOL WASHINGTON 1,965,092 0 1,965,092 0 1,965,092 0 0 932,588 2,897,680 * BEAVERTON 48J SCHOOL WASHINGTON 82,703,642 26,434,149 82,703,642 0 82,703,642 26,434,149 0 31,421,392 140,559,184 FOREST GROVE 15 SCHOOL WASHINGTON 7,854,902 0 7,854,902 0 7,854,902 0 0 5,163,821 13,018,723 * GASTON 511J SCHOOL WASHINGTON 647,288 0 647,288 0 647,288 0 0 64,621 711,909 * HILLSBORO 1J (FARMINGTON BOND) WASHINGTON 0 0 0 0 0 0 0 91,789 91,789 HILLSBORO 1J (HILLSBORO 7 BOND) WASHINGTON 0 0 0 0 0 0 0 318,823 318,823 * HILLSBORO 1J (NORTH PLAINS BOND) WASHINGTON 0 0 0 0 0 0 0 73,939 73,939 HILLSBORO 1J (REEDVILLE BOND) WASHINGTON 0 0 0 0 0 0 0 488,962 488,962 * HILLSBORO 1J SCHOOL WASHINGTON 43,989,418 0 43,989,418 0 43,989,418 0 0 14,223,678 58,213,097 * LAKE OSWEGO 7J SCHOOL WASHINGTON 218,034 67,790 218,034 0 218,034 67,790 0 71,257 357,081 * NEWBERG 29J SCHOOL WASHINGTON 348,869 0 348,869 0 348,869 0 0 262,460 611,330 * PORTLAND 1J SCHOOL WASHINGTON 1,244,110 0 1,127,051 0 1,127,051 0 0 0 1,127,051 * SCAPPOOSE 1J SCHOOL WASHINGTON 21,130 0 21,130 0 21,130 0 0 3,546 24,675 SHERWOOD 88J (BOND) WASHINGTON NA NA NA NA NA NA NA NA NA * SHERWOOD 88J SCHOOL WASHINGTON 8,277,919 0 8,277,919 0 8,277,919 0 0 3,805,391 12,083,310 * TIGARD 23 J SCHOOL WASHINGTON 32,112,800 6,722,987 32,112,800 0 32,112,800 6,722,987 0 12,196,775 51,032,563 TIGARD 23J SCHOOLS (BOND) WASHINGTON 0 0 0 0 0 0 0 214,982 214,982 * VERNONIA 47J SCHOOL WASHINGTON 23,752 0 23,752 0 23,752 0 0 0 23,752 * WEST LINN 3J SCHOOL WASHINGTON 451,348 121,540 451,348 0 451,348 121,540 0 260,938 833,826 * CONDON 25J SCHOOL WHEELER 3,219 27 3,219 0 3,219 27 0 1,208 4,454 * DAYVILLE 16J SCHOOL WHEELER 1,559 0 1,559 0 1,559 0 0 0 1,559

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TABLE 2. 3.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SCHOOL DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * FOSSIL 21J SCHOOL WHEELER 134,625 0 134,625 0 134,625 0 0 0 134,625 MITCHELL 55 SCHOOL WHEELER 109,935 0 109,935 0 109,935 0 0 0 109,935 SPRAY 1 SCHOOL WHEELER 102,963 0 102,963 0 102,963 0 0 0 102,963 * AMITY 4J SCHOOL YAMHILL 879,722 0 879,722 0 879,722 0 0 493,643 1,373,365 DAYTON 8 SCHOOL YAMHILL 1,355,183 0 1,355,183 0 1,355,183 0 0 469,995 1,825,177 * FARMINGTON ELEM SD BOND YAMHILL NA NA NA NA NA NA NA NA NA * GASTON 511J SCHOOL YAMHILL 138,955 0 138,955 0 138,955 0 0 13,872 152,828 * HILLSBORO 1J SCHOOL YAMHILL 4,076 0 4,076 0 4,076 0 0 1,597 5,674 MCMINNVILLE 40 SCHOOL YAMHILL 8,089,327 0 8,089,327 0 8,089,327 0 0 4,085,993 12,175,320 * NESTUCCA VALLEY 101J SCHOOL YAMHILL 4,068 0 4,068 0 4,068 0 0 691 4,760 * NEWBERG 29J SCHOOL YAMHILL 9,604,525 0 9,604,525 0 9,604,525 0 0 7,225,646 16,830,171 * SHERIDAN 48J SCHOOL YAMHILL 914,371 0 914,371 0 914,371 0 0 690,791 1,605,162 * SHERWOOD 88J SCHOOL YAMHILL 6,747 0 6,747 0 6,747 0 0 3,101 9,848 * WILLAMINA 30J SCHOOL YAMHILL 749,209 0 749,209 0 749,209 0 0 0 749,209 YAMHILL-CARLTON 1 SCHOOL YAMHILL 1,734,044 692,631 1,734,044 0 1,734,044 0 0 575,247 2,309,291 STATEWIDE 1,147,711,133 71,611,332 1,126,316,547 0 1,126,316,547 67,149,718 0 322,142,014 1,515,608,279 NUMBER OF SCHOOL TAX DISTRICTS: 303 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

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TABLE 2. 3.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SCHOOL DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * HUNTINGTON 16J SCHOOL BAKER 0 0 0 0 0 0 0 0 0 * NORTH POWDER 8J SCHOOL BAKER 0 0 0 0 0 0 0 0 0 PINE-EAGLE 61 SCHOOL BAKER 0 0 0 0 0 0 0 0 0 * SCHOOL DISTRICT 30-J BAKER 0 0 0 0 0 0 0 0 0 * SCHOOL DISTRICT 5-J BAKER 213 213 0 0 0 0 0 0 0 * ALSEA 7J SCHOOL BENTON 1,253 801 0 0 0 0 0 0 452 * CENTRAL 13J SCHOOL BENTON 0 0 0 0 0 0 0 0 0 * CENTRAL LINN SCHOOL DISTRICT BENTON 0 0 0 0 0 0 0 0 0 * CORVALLIS 509J SCHOOL BENTON 81,905 2,573 5,842 0 0 0 0 0 73,490 * CORVALLIS 509J SCHOOL BONDS BENTON 32,577 1,024 2,296 0 0 0 0 0 29,257 * GREATER ALBANY 8J SCHOOL BENTON 9,510 1,350 4,523 0 0 0 0 0 3,637 * HARRISBURG 7 SCHOOL BENTON 0 0 0 0 0 0 0 0 0 * MONROE 1J SCHOOL BENTON 1,720 538 419 0 0 0 0 0 762 * PHILOMATH 17J BONDS BENTON 21,444 13,663 697 0 0 0 0 0 7,083 * PHILOMATH 17J SCHOOL BENTON 36,980 23,562 1,202 0 0 0 0 0 12,215 CANBY 86 (CANBY ELEM BOND) CLACKAMAS NA NA NA NA NA NA NA NA NA CANBY 86 SCHOOL CLACKAMAS 50,854 39,154 0 0 0 0 0 0 11,701 COLTON 53 SCHOOL CLACKAMAS 1,929 0 0 0 0 0 0 0 1,929 ESTACADA 108 SCHOOL CLACKAMAS 14,696 10,345 4,294 0 0 0 0 0 56 GLADSTONE 115 SCHOOL CLACKAMAS 21,239 0 0 0 0 0 0 0 21,239 GRESHAM 26 (DAMASCUS-UNION BOND) CLACKAMAS 2,392 966 0 0 0 0 0 0 1,426 * GRESHAM 26 (ORIENT 6 BOND) CLACKAMAS 304 33 0 0 0 0 0 0 272 * GRESHAM-BARLOW 26J SCHOOL CLACKAMAS 36,080 7,451 1,685 0 0 0 0 0 26,944 LAKE OSWEGO 7J SCHOOL (BOND) CLACKAMAS 0 0 0 0 0 0 0 0 0 MOLALLA 4 (CODE 86-038 BOND) CLACKAMAS 0 0 0 0 0 0 0 0 0 MOLALLA 4 (CODE 86-040 BOND) CLACKAMAS 0 0 0 0 0 0 0 0 0 MOLALLA 4 (DICKIE PRAIRIE BOND) CLACKAMAS 0 0 0 0 0 0 0 0 0 MOLALLA 4 (UH4 BOND) CLACKAMAS 0 0 0 0 0 0 0 0 0 MOLALLA RIVER 4 SCHOOL CLACKAMAS 33,856 9,680 1,861 1,843 0 0 0 0 20,471 * NEWBERG 29J SCHOOL CLACKAMAS 0 0 0 0 0 0 0 0 0 NORTH CLACKAMAS 12 SCHOOL CLACKAMAS 163,517 66,670 37,370 0 0 0 6,424 0 53,054 OREGON CITY 62 SCHOOL CLACKAMAS 35,014 15,313 9,741 0 0 0 0 0 9,959 OREGON TRAIL SCHOOL CLACKAMAS 34,784 9,547 7,442 8,605 3,384 0 0 0 5,805 * PORTLAND 1J SCHOOL CLACKAMAS 658 0 0 0 0 0 0 0 658 * RIVERDALE 51J SCHOOL CLACKAMAS 0 0 0 0 0 0 0 0 0 * SCH CENTENNIAL CLACKAMAS 5,821 0 1,789 0 0 0 0 0 4,032 * SCH LK OSWEGO CLACKAMAS 20,775 452 0 0 0 0 0 0 20,323 * SHERWOOD 88J SCHOOL CLACKAMAS 3,845 2,520 0 0 0 0 0 0 1,325 * SILVER FALLS 67 BI SCHOOL CLACKAMAS 0 0 0 0 0 0 0 0 0 * SILVER FALLS 7J SCHOOL CLACKAMAS 0 0 0 0 0 0 0 0 0 * TIGARD 23J SCHOOL CLACKAMAS 0 0 0 0 0 0 0 0 0 * WEST LINN 3J SCHOOL CLACKAMAS 97,249 72,213 5,003 0 1,669 0 0 0 18,364 ASTORIA 1 SCHOOL CLATSOP 2,786 0 2,775 11 0 0 0 0 0 * CLATSKANIE 6J SCHOOL CLATSOP 0 0 0 0 0 0 0 0 0 JEWELL 8 SCHOOL CLATSOP 895 0 895 0 0 0 0 0 0 KNAPPA SCHOOL CLATSOP 2,724 1,169 1,472 84 0 0 0 0 0 SEASIDE 10 SCHOOL CLATSOP 11,410 672 10,738 0 0 0 0 0 0 WARRENTON-HAMMOND 30 SCHOOL CLATSOP 941 24 369 0 0 0 0 0 547 * CLATSKANIE 6J SCHOOL COLUMBIA 52,408 51,871 537 0 0 0 0 0 0

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TABLE 2. 3.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SCHOOL DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- RAINIER 13 SCHOOL COLUMBIA 5,746 2,253 3,297 4 0 0 0 0 192 * SCAPPOOSE 1J SCHOOL COLUMBIA 23,612 10,517 7,904 4 0 0 0 0 5,188 ST. HELENS 502 SCHOOL COLUMBIA 43,132 17,577 16,784 0 0 0 0 0 8,771 * VERNONIA 47J SCHOOL COLUMBIA 12,239 327 1,941 0 0 0 0 0 9,972 BANDON 54 SCHOOL COOS 7,037 0 2,856 0 0 0 0 0 4,181 COOS BAY 9 SCHOOL COOS 30,407 0 25,442 0 0 0 0 0 4,966 COQUILLE 8 SCHOOL COOS 5,029 0 2,354 0 0 0 0 0 2,675 MYRTLE POINT 41 SCHOOL COOS 4,797 558 2,474 0 0 0 0 0 1,765 NORTH BEND 13 SCHOOL COOS 11,755 0 7,207 0 0 0 0 0 4,548 * PORT ORFORD-LANGLOIS 2J SCHOOL COOS 5 0 5 0 0 0 0 0 0 POWERS 31 SCHOOL COOS 0 0 0 0 0 0 0 0 0 * BROTHERS 15J SCHOOL CROOK 0 0 0 0 0 0 0 0 0 CROOK COUNTY SCHOOL CROOK 106,624 87,439 0 0 0 0 0 0 19,185 BROOKINGS-HARBOR 17 SCHOOL CURRY 5,864 1,727 4,137 0 0 0 0 0 0 CENTRAL CURRY 1 SCHOOL CURRY 1,724 634 980 0 0 0 0 0 110 * PORT ORFORD-LANGLOIS 2J SCHOOL CURRY 224 0 224 0 0 0 0 0 0 BEND 1 SCHOOL DESCHUTES 88,768 10,424 4,115 0 55,026 0 0 0 19,202 * BROTHERS 15J SCHOOL DESCHUTES 1,000 1,000 0 0 0 0 0 0 0 * REDMOND 2J SCHOOL DESCHUTES 69,093 59,182 0 0 0 0 0 0 9,911 * SISTERS 6J SCHOOL DESCHUTES 36,578 23,662 0 0 0 0 0 0 12,916 CAMAS VALLEY 21 SCHOOL DOUGLAS 2 0 0 2 0 0 0 0 0 DAYS CREEK 15 SCHOOL DOUGLAS 1,518 0 1,518 0 0 0 0 0 0 ELKTON 34 SCHOOL DOUGLAS 6,285 6,103 0 0 0 0 0 0 182 * FERN RIDGE 28J SCHOOL DOUGLAS 0 0 0 0 0 0 0 0 0 GLENDALE 77 SCHOOL DOUGLAS 1,729 279 1,155 0 0 0 0 0 295 GLIDE 12 SCHOOL DOUGLAS 4,116 2,697 314 94 0 0 0 0 1,012 NORTH DOUGLAS 22 SCHOOL DOUGLAS 1,875 1,095 0 0 0 0 0 0 780 OAKLAND 1 SCHOOL DOUGLAS 5,003 3,030 837 18 0 0 0 0 1,119 REEDSPORT 105 SCHOOL DOUGLAS 980 337 43 0 0 0 0 0 600 RIDDLE 70 SCHOOL DOUGLAS 1,978 1,376 0 0 0 0 0 0 602 ROSEBURG 4 SCHOOL DOUGLAS 33,568 25,702 4,875 4 0 0 0 0 2,987 * SIUSLAW 97J SCHOOL DOUGLAS 17 0 0 0 0 0 0 0 17 * SOUTH LANE 45J SCHOOL DOUGLAS 20 0 0 0 0 0 0 0 20 SOUTH UMPQUA 19 SCHOOL DOUGLAS 7,331 5,204 489 0 0 0 0 0 1,638 SUTHERLIN 130 SCHOOL DOUGLAS 7,060 5,977 1,026 0 0 0 0 0 57 WINSTON-DILLARD 116 SCHOOL DOUGLAS 4,291 807 1,100 0 0 0 0 0 2,384 YONCALLA 32 SCHOOL DOUGLAS 3,356 3,037 80 5 0 0 0 0 233 ARLINGTON 3 SCHOOL GILLIAM 84 84 0 0 0 0 0 0 0 * CONDON 25J SCHOOL GILLIAM 0 0 0 0 0 0 0 0 0 * IONE SCHOOL GILLIAM 0 0 0 0 0 0 0 0 0 * MORROW 1 SCHOOL GILLIAM 0 0 0 0 0 0 0 0 0 * DAYVILLE 16J SCHOOL GRANT 0 0 0 0 0 0 0 0 0 JOHN DAY 3 SCHOOL GRANT 480 480 0 0 0 0 0 0 0 LONG CREEK 17 SCHOOL GRANT 0 0 0 0 0 0 0 0 0 MONUMENT 8 SCHOOL GRANT 0 0 0 0 0 0 0 0 0 PRAIRIE CITY 4 SCHOOL GRANT 360 0 0 0 0 0 360 0 0 BURNS 3 SCHOOL HARNEY 218 157 0 0 0 0 0 0 61 CRANE 4 SCHOOL HARNEY 0 0 0 0 0 0 0 0 0 * CRANE UH1J SCHOOL HARNEY 479 0 0 0 0 0 0 0 479

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TABLE 2. 3.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SCHOOL DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- DIAMOND 7 SCHOOL HARNEY 0 0 0 0 0 0 0 0 0 DOUBLE O 28 SCHOOL HARNEY 0 0 0 0 0 0 0 0 0 DREWSEY 13 SCHOOL HARNEY 0 0 0 0 0 0 0 0 0 FRENCHGLEN 16 SCHOOL HARNEY 0 0 0 0 0 0 0 0 0 PINE CREEK 5 SCHOOL HARNEY 0 0 0 0 0 0 0 0 0 SOUTH HARNEY 33 SCHOOL HARNEY 0 0 0 0 0 0 0 0 0 SUNTEX 10 SCHOOL HARNEY 260 0 0 0 0 0 0 0 260 HOOD RIVER 1 SCHOOL HOOD RIVER 81,468 24,676 1,822 0 0 0 0 0 54,970 ASHLAND SD #5 JACKSON 10,606 4,866 1,149 0 0 0 0 0 4,591 BUTTE FALLS SD #91 JACKSON 2,173 2,099 0 0 0 0 0 0 74 CENTRAL POINT SD #6 JACKSON 26,963 16,005 0 0 0 0 0 0 10,957 EAGLE POINT SD #9 JACKSON 31,742 15,095 151 0 0 0 0 0 16,496 MEDFORD SCHOOL DIST 549C JACKSON 122,021 22,284 102 0 0 0 0 0 99,636 PHOENIX/TALENT SD #4 JACKSON 12,890 6,708 0 0 0 0 0 0 6,182 PINEHURST SCHOOL DIST 94 JACKSON 52 0 8 0 0 0 0 0 44 PROSPECT SD #59 JACKSON 191 0 65 0 0 0 0 0 126 ROGUE RIVER SD #35 JACKSON 2,834 0 542 0 0 0 0 0 2,292 * THREE RIVERS SD #40J JACKSON 811 436 269 0 0 0 0 0 106 ASHWOOD 8 SCHOOL JEFFERSON 0 0 0 0 0 0 0 0 0 BLACK BUTTE 41 SCHOOL JEFFERSON 0 0 0 0 0 0 0 0 0 CULVER 4 SCHOOL JEFFERSON 0 0 0 0 0 0 0 0 0 CULVER 4 SCHOOL (1994 BOND) JEFFERSON 0 0 0 0 0 0 0 0 0 * MADRAS 509J SCHOOL JEFFERSON 3,663 2,378 0 0 0 0 0 0 1,285 * REDMOND 2J SCHOOL JEFFERSON 0 0 0 0 0 0 0 0 0 * SISTERS 6J (1989 BOND) JEFFERSON 0 0 0 0 0 0 0 0 0 GRANTS PASS 7 SCHOOL JOSEPHINE 8,121 1,723 525 0 0 0 0 0 5,873 * THREE RIVERS 40J SCHOOL JOSEPHINE 35,860 4,539 13,776 664 0 0 357 0 16,524 KLAMATH CITY HIGH KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH COUNTY ELEMENTARY KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH COUNTY SCHOOLS KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH FALLS 1 SCHOOL KLAMATH 0 0 0 0 0 0 0 0 0 ADEL 21 SCHOOL LAKE 0 0 0 0 0 0 0 0 0 LAKEVIEW 7 SCHOOL LAKE 7,353 5,046 0 0 0 0 0 0 2,307 NORTH LAKE 14 SCHOOL LAKE 4,072 442 0 0 0 0 0 0 3,630 PAISLEY 11 SCHOOL LAKE 334 0 0 0 0 0 0 0 334 PLUSH 18 SCHOOL LAKE 0 0 0 0 0 0 0 0 0 * ALSEA 7J SCHOOL LANE 3,471 0 3,471 0 0 0 0 0 0 BETHEL 52 SCHOOL LANE 31,491 20,463 0 0 0 0 0 0 11,028 BLACHLY 90 SCHOOL LANE 2,773 2,730 43 0 0 0 0 0 0 CRESWELL 40 SCHOOL LANE 4,738 595 58 0 0 0 0 0 4,085 CROW-APPLEGATE-LORANE 66 SCHOOL LANE 4,037 1,414 1,984 0 0 0 0 0 638 * EUGENE 4J SCHOOL LANE 179,608 48,108 4,503 0 0 0 0 0 126,997 * FERN RIDGE 28J SCHOOL LANE 11,272 5,347 2,950 0 0 0 0 0 2,976 * HARRISBURG 7J SCHOOL LANE 196 0 0 0 0 0 0 0 196 JUNCTION 69 SCHOOL LANE 16,912 11,723 1,381 0 0 0 0 0 3,807 * LINCOLN CU SCHOOL LANE 1,551 0 3 0 0 0 0 0 1,548 LOWELL 71 SCHOOL LANE 7,889 4,191 954 0 0 0 0 0 2,744 MAPLETON 32 SCHOOL LANE 998 315 444 0 0 0 0 0 240 * MARCOLA 79J SCHOOL LANE 4,681 0 2,559 0 0 0 0 0 2,122

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TABLE 2. 3.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SCHOOL DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- MCKENZIE 68 SCHOOL LANE 1,661 0 936 0 0 0 0 0 726 * MONROE 1J SCHOOL LANE 1,181 1,141 0 0 0 0 0 0 40 OAKRIDGE 76 SCHOOL LANE 3,207 0 0 0 0 0 0 0 3,207 PLEASANT HILL 1 SCHOOL LANE 18,263 10,694 3,583 0 0 0 0 0 3,986 * SIUSLAW 97J SCHOOL LANE 8,395 0 2,268 0 0 0 0 0 6,127 * SOUTH LANE 45J SCHOOL LANE 11,820 397 9,702 0 0 0 0 0 1,721 SPRINGFIELD 19 SCHOOL LANE 41,601 16,538 3,526 0 0 0 0 0 21,538 * LINCOLN CU SCHOOL LINCOLN 18,919 9,876 8,075 0 0 0 0 0 969 * CENTRAL LINN 552 SCHOOL LINN 671 0 392 0 0 0 0 0 279 * CORVALLIS 509J SCH (BOND) LINN 0 0 0 0 0 0 0 0 0 * CORVALLIS 509J SCHOOL LINN 0 0 0 0 0 0 0 0 0 * EUGENE 4J SCHOOL LINN 0 0 0 0 0 0 0 0 0 * GREATER ALBANY 8J SCHOOL LINN 3,659 2,388 0 0 0 0 0 0 1,272 * HARRISBURG 7 SCHOOL LINN 221 221 0 0 0 0 0 0 0 * JEFFERSON 14J SCHOOL LINN 0 0 0 0 0 0 0 0 0 LEBANON COMMUNITY 9 SCHOOL LINN 18,515 14,349 3,882 0 0 0 0 0 284 * MARCOLA 79J SCHOOL LINN 0 0 0 0 0 0 0 0 0 * MONROE SCHOOL DIST #1 LINN 0 0 0 0 0 0 0 0 0 * NORTH SANTIAM 27J SCHOOL LINN 71 0 0 0 0 0 0 0 71 * SANTIAM CANYON J SCHOOL LINN 1,878 0 1,878 0 0 0 0 0 0 SCIO 95 (SCIO 95 BOND) LINN 324 275 49 0 0 0 0 0 0 SCIO 95 SCHOOL LINN 1,445 1,077 192 0 0 0 0 0 176 SWEET HOME 55 SCHOOL LINN 3,782 3,335 249 0 0 0 0 0 198 HARPER 66 (CODE 16,17,44) SCHOOL MALHEUR 1,219 1,219 0 0 0 0 0 0 0 ADRIAN 61 SCHOOL MALHEUR 159 159 0 0 0 0 0 0 0 ANNEX 29 SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 AROCK 81 SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 * BURNT RIVER 30J SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 * CRANE UH1J SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 HARPER 66 (CODE 23) SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 * HUNTINGTON 16J SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 JORDAN VALLEY 3 SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 JUNTURA 12 (CODE 22) SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 JUNTURA 12 (CODE 5&21) SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 MCDERMITT 51 SCHOOL MALHEUR 0 0 0 0 0 0 0 0 0 NYSSA 26 SCHOOL MALHEUR 132 132 0 0 0 0 0 0 0 ONTARIO 8 SCHOOL MALHEUR 288 288 0 0 0 0 0 0 0 VALE 84 SCHOOL MALHEUR 209 209 0 0 0 0 0 0 0 CASCADE 5 SCHOOL MARION 8,939 7,936 1,003 0 0 0 0 0 0 * CENTRAL 13J SCHOOL MARION 0 0 0 0 0 0 0 0 0 GERVAIS 1 SCHOOL MARION 2,054 1,569 0 0 0 0 0 0 486 * JEFFERSON 14J SCHOOL MARION 6,149 4,028 1,561 0 0 0 0 0 560 MT. ANGEL 91 SCHOOL MARION 0 0 0 0 0 0 0 0 0 NORTH MARION 15 SCHOOL MARION 5,192 4,946 0 0 0 0 0 0 246 * NORTH SANTIAM 27J SCHOOL MARION 2,631 0 2,631 0 0 0 0 0 0 * SALEM 24J SCHOOL MARION 78,194 42,115 7,766 31 0 0 0 0 28,282 * SANTIAM CANYON J SCHOOL MARION 0 0 0 0 0 0 0 0 0 * SILVER FALLS (VICTOR POINT BOND) MARION 111 0 0 0 0 0 0 0 111 * SILVER FALLS 7J SCHOOL MARION 42,656 13,717 3,373 0 0 0 0 0 25,566

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TABLE 2. 3.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SCHOOL DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- ST. PAUL 45 SCHOOL MARION 10,259 1,321 0 0 0 0 0 0 8,939 WOODBURN 103 SCHOOL MARION 7,782 475 0 0 0 0 0 0 7,307 * IONE SCHOOL MORROW 3 3 0 0 0 0 0 0 0 * MORROW 1 SCHOOL MORROW 11,274 271 0 0 0 0 0 0 11,003 MORROW 1 SCHOOL (BONDS) MORROW 9,220 224 0 0 0 0 0 0 8,996 * BEAVERTON 48J SCHOOL MULTNOMAH 0 0 0 0 0 0 0 0 0 * CENTENNIAL 28J SCHOOL MULTNOMAH 11,836 0 0 0 1,151 0 0 0 10,684 CORBETT 39 (CORB/BNVL 1994 BOND) MULTNOMAH 0 0 0 0 0 0 0 0 0 CORBETT 39 BOND MULTNOMAH 996 0 442 0 553 0 0 0 0 CORBETT 39 SCHOOL MULTNOMAH 1,368 0 608 0 760 0 0 0 0 DAVID DOUGLAS 40 SCHOOL MULTNOMAH 21,266 0 0 0 0 0 0 0 21,266 GRESHAM 26 (GRESHAM 4 BOND) MULTNOMAH 7,696 0 0 0 5,080 0 0 0 2,616 * GRESHAM 26 (ORIENT 6 BOND) MULTNOMAH 522 0 0 0 522 0 0 0 0 * GRESHAM-BARLOW 26J SCHOOL MULTNOMAH 54,390 0 0 0 37,556 0 0 0 16,834 * HILLSBORO 1J (NORTH PLAINS BOND) MULTNOMAH 0 0 0 0 0 0 0 0 0 * HILLSBORO 1J SCHOOL MULTNOMAH 0 0 0 0 0 0 0 0 0 * LAKE OSWEGO 7J SCHOOL MULTNOMAH 0 0 0 0 0 0 0 0 0 PARKROSE 3 SCHOOL MULTNOMAH 13,145 0 0 0 0 0 0 0 13,145 * PORTLAND 1J SCHOOL MULTNOMAH 416,664 0 0 0 0 0 0 0 416,664 REYNOLDS 7 SCHOOL MULTNOMAH 162,654 0 0 0 137,021 0 0 0 25,633 * RIVERDALE 51J SCHOOL MULTNOMAH 170 0 0 0 0 0 0 0 170 SCAPPOOSE 1J (BOND) MULTNOMAH 0 0 0 0 0 0 0 0 0 * SCAPPOOSE 1J SCHOOL MULTNOMAH 1,573 0 0 0 827 0 0 0 747 * AMITY 4J SCHOOL POLK 311 0 311 0 0 0 0 0 0 * CENTRAL 13J SCHOOL POLK 11,396 8,743 2,107 0 0 0 0 0 545 DALLAS 2 SCHOOL POLK 19,160 9,654 7,729 6 0 0 0 0 1,771 FALLS CITY 57 SCHOOL POLK 0 0 0 0 0 0 0 0 0 PERRYDALE 21 SCHOOL POLK 1,251 0 163 0 0 0 0 0 1,088 * PHILOMATH 17J BOND POLK 0 0 0 0 0 0 0 0 0 * PHILOMATH 17J SCHOOL POLK 0 0 0 0 0 0 0 0 0 * SALEM 24J SCHOOL POLK 18,704 17,550 1,154 0 0 0 0 0 0 * SHERIDAN 48J SCHOOL POLK 0 0 0 0 0 0 0 0 0 * WILLAMINA 30J SCHOOL POLK 2,807 2,423 288 0 0 0 0 0 95 * SHERMAN 1J SCHOOL SHERMAN 0 0 0 0 0 0 0 0 0 NEAH-KAH-NIE 56 SCHOOL TILLAMOOK 2,043 722 64 0 0 0 0 0 1,257 * NESTUCCA VALLEY 101J SCHOOL TILLAMOOK 471 93 46 0 0 0 0 0 332 TILLAMOOK 9 SCHOOL TILLAMOOK 31,421 18,468 10,009 0 0 0 0 0 2,944 * WILLAMINA 30J SCHOOL TILLAMOOK 0 0 0 0 0 0 0 0 0 * ATHENA-WESTON 29J SCHOOL UMATILLA 160 160 0 0 0 0 0 0 0 ECHO 5 SCHOOL UMATILLA 2,435 181 0 0 0 0 0 0 2,254 HELIX 1 SCHOOL UMATILLA 271 100 0 0 0 0 0 0 171 HERMISTON 8 SCHOOL UMATILLA 24,686 23,423 0 0 0 0 0 0 1,263 MILTON-FREEWATER (FERNDALE BOND) UMATILLA 1,134 980 0 0 0 0 0 0 155 MILTON-FREEWATER (M-F 31 BOND) UMATILLA NA NA NA NA NA NA NA NA NA MILTON-FREEWATER 7 SCHOOL UMATILLA 8,258 7,322 0 0 0 0 0 0 936 PENDLETON 16 SCHOOL UMATILLA 26,670 23,911 0 0 0 0 0 0 2,759 PILOT ROCK 2 SCHOOL UMATILLA 855 742 0 0 0 0 0 0 113 STANFIELD 61 SCHOOL UMATILLA 147 0 0 0 0 0 0 0 147 UKIAH 80 SCHOOL UMATILLA 227 18 0 0 0 0 0 0 210

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TABLE 2. 3.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SCHOOL DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- UMATILLA 6 SCHOOL UMATILLA 5,640 3,599 0 0 0 0 0 0 2,041 * ATHENA-WESTON 29J SCHOOL UNION 0 0 0 0 0 0 0 0 0 * BAKER 5J SCHOOL UNION 0 0 0 0 0 0 0 0 0 COVE 15 SCHOOL UNION 2,079 1,254 824 0 0 0 0 0 0 ELGIN 23 SCHOOL UNION 406 406 0 0 0 0 0 0 0 IMBLER 11 SCHOOL UNION 0 0 0 0 0 0 0 0 0 LA GRANDE 1 SCHOOL UNION 3,572 2,926 0 0 0 0 0 0 646 * NORTH POWDER 8J SCHOOL UNION 0 0 0 0 0 0 0 0 0 UNION 5 SCHOOL UNION 1,548 1,493 0 0 0 0 0 0 54 ENTERPRISE 21 SCHOOL WALLOWA 45 45 0 0 0 0 0 0 0 JOSEPH 6 SCHOOL WALLOWA 7 7 0 0 0 0 0 0 0 TROY 54 SCHOOL WALLOWA 0 0 0 0 0 0 0 0 0 WALLOWA 12 SCHOOL WALLOWA 291 291 0 0 0 0 0 0 0 CHENOWITH 9 SCHOOL WASCO 568 559 0 0 0 0 0 0 9 DUFUR 29 SCHOOL WASCO 0 0 0 0 0 0 0 0 0 DUFUR 29 SCHOOL (BOND) WASCO NA NA NA NA NA NA NA NA NA * FOSSIL 21J SCHOOL WASCO 0 0 0 0 0 0 0 0 0 * MADRAS 509J SCHOOL WASCO 0 0 0 0 0 0 0 0 0 NORTH WASCO 21 SCHOOL WASCO 8,581 5,231 0 0 0 0 0 0 3,350 * SHERMAN 1J SCHOOL WASCO 0 0 0 0 0 0 0 0 0 SOUTH WASCO COUNTY 1 SCHOOL WASCO 0 0 0 0 0 0 0 0 0 THE DALLES 12 SCHOOL WASCO 2,317 1,011 0 0 0 0 0 0 1,306 BANKS 13 SCHOOL WASHINGTON 9,914 4,617 5,174 0 0 0 0 0 122 * BEAVERTON 48J SCHOOL WASHINGTON 500,511 383,904 10,273 0 0 0 1,604 0 104,731 FOREST GROVE 15 SCHOOL WASHINGTON 88,381 64,274 9,237 0 0 0 0 0 14,870 * GASTON 511J SCHOOL WASHINGTON 5,018 2,679 2,339 0 0 0 0 0 0 * HILLSBORO 1J (FARMINGTON BOND) WASHINGTON 609 428 180 0 0 0 0 0 0 HILLSBORO 1J (HILLSBORO 7 BOND) WASHINGTON 2,236 17 308 0 0 0 0 0 1,911 * HILLSBORO 1J (NORTH PLAINS BOND) WASHINGTON 1,046 1,040 6 0 0 0 0 0 0 HILLSBORO 1J (REEDVILLE BOND) WASHINGTON 2,384 1,354 0 0 0 0 0 0 1,030 * HILLSBORO 1J SCHOOL WASHINGTON 361,963 78,692 35,429 0 0 0 0 0 247,841 * LAKE OSWEGO 7J SCHOOL WASHINGTON 3,289 0 0 0 0 0 0 0 3,289 * NEWBERG 29J SCHOOL WASHINGTON 858 0 858 0 0 0 0 0 0 * PORTLAND 1J SCHOOL WASHINGTON 2,771 0 0 0 0 0 2,771 0 0 * SCAPPOOSE 1J SCHOOL WASHINGTON 0 0 0 0 0 0 0 0 0 SHERWOOD 88J (BOND) WASHINGTON NA NA NA NA NA NA NA NA NA * SHERWOOD 88J SCHOOL WASHINGTON 68,765 21,036 21,116 0 0 0 0 0 26,614 * TIGARD 23 J SCHOOL WASHINGTON 87,027 8,105 35,413 0 0 0 0 0 43,509 TIGARD 23J SCHOOLS (BOND) WASHINGTON 0 0 0 0 0 0 0 0 0 * VERNONIA 47J SCHOOL WASHINGTON 0 0 0 0 0 0 0 0 0 * WEST LINN 3J SCHOOL WASHINGTON 1,868 0 0 0 0 0 0 0 1,868 * CONDON 25J SCHOOL WHEELER 0 0 0 0 0 0 0 0 0 * DAYVILLE 16J SCHOOL WHEELER 0 0 0 0 0 0 0 0 0 * FOSSIL 21J SCHOOL WHEELER 0 0 0 0 0 0 0 0 0 MITCHELL 55 SCHOOL WHEELER 0 0 0 0 0 0 0 0 0 SPRAY 1 SCHOOL WHEELER 0 0 0 0 0 0 0 0 0 * AMITY 4J SCHOOL YAMHILL 5,507 1,442 4,066 0 0 0 0 0 0 DAYTON 8 SCHOOL YAMHILL 16,048 16,048 0 0 0 0 0 0 0 * FARMINGTON ELEM SD BOND YAMHILL NA NA NA NA NA NA NA NA NA

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TABLE 2. 3.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SCHOOL DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * GASTON 511J SCHOOL YAMHILL 6,076 6,076 0 0 0 0 0 0 0 * HILLSBORO 1J SCHOOL YAMHILL 1,483 0 1,483 0 0 0 0 0 0 MCMINNVILLE 40 SCHOOL YAMHILL 42,964 39,306 3,658 0 0 0 0 0 0 * NESTUCCA VALLEY 101J SCHOOL YAMHILL 0 0 0 0 0 0 0 0 0 * NEWBERG 29J SCHOOL YAMHILL 76,116 49,797 26,319 0 0 0 0 0 0 * SHERIDAN 48J SCHOOL YAMHILL 165 0 165 0 0 0 0 0 0 * SHERWOOD 88J SCHOOL YAMHILL 0 0 0 0 0 0 0 0 0 * WILLAMINA 30J SCHOOL YAMHILL 2,050 1,999 51 0 0 0 0 0 0 YAMHILL-CARLTON 1 SCHOOL YAMHILL 20,076 15,193 4,884 0 0 0 0 0 0 STATEWIDE 4,434,139 1,770,873 464,636 11,374 243,549 0 11,516 0 1,932,191 NUMBER OF SCHOOL TAX DISTRICTS: 303 * Indicates a joint district.

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TABLE 2. 3.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * HUNTINGTON 16J SCHOOL BAKER 41,760 0 0 0 41,760 * NORTH POWDER 8J SCHOOL BAKER 14,400 0 62 0 14,461 PINE-EAGLE 61 SCHOOL BAKER 140,593 0 0 0 140,593 * SCHOOL DISTRICT 30-J BAKER 24,291 0 0 0 24,291 * SCHOOL DISTRICT 5-J BAKER 751,209 0 121 0 751,330 * ALSEA 7J SCHOOL BENTON 55,003 0 0 0 55,003 * CENTRAL 13J SCHOOL BENTON 2,878 0 0 0 2,878 * CENTRAL LINN SCHOOL DISTRICT BENTON 2 0 0 0 2 * CORVALLIS 509J SCHOOL BENTON 4,214,072 0 0 0 4,214,072 * CORVALLIS 509J SCHOOL BONDS BENTON 4,215,051 0 0 0 4,215,051 * GREATER ALBANY 8J SCHOOL BENTON 590,644 0 0 0 590,644 * HARRISBURG 7 SCHOOL BENTON 2,235 0 0 0 2,235 * MONROE 1J SCHOOL BENTON 157,425 0 0 0 157,425 * PHILOMATH 17J BONDS BENTON 485,441 0 0 19,656 465,785 * PHILOMATH 17J SCHOOL BENTON 486,420 0 0 19,656 466,764 CANBY 86 (CANBY ELEM BOND) CLACKAMAS NA NA NA NA NA CANBY 86 SCHOOL CLACKAMAS 2,055,901 5,441 0 38,961 2,022,381 COLTON 53 SCHOOL CLACKAMAS 240,937 0 0 0 240,937 ESTACADA 108 SCHOOL CLACKAMAS 852,768 2,975 0 0 855,743 GLADSTONE 115 SCHOOL CLACKAMAS 601,942 0 0 41,620 560,322 GRESHAM 26 (DAMASCUS-UNION BOND) CLACKAMAS 411,944 0 0 0 411,944 * GRESHAM 26 (ORIENT 6 BOND) CLACKAMAS 170,671 0 0 0 170,671 * GRESHAM-BARLOW 26J SCHOOL CLACKAMAS 687,927 0 0 0 687,927 LAKE OSWEGO 7J SCHOOL (BOND) CLACKAMAS 636 0 0 0 636 MOLALLA 4 (CODE 86-038 BOND) CLACKAMAS 692 0 0 0 692 MOLALLA 4 (CODE 86-040 BOND) CLACKAMAS 700 0 0 0 700 MOLALLA 4 (DICKIE PRAIRIE BOND) CLACKAMAS 41,178 0 0 0 41,178 MOLALLA 4 (UH4 BOND) CLACKAMAS 81,364 0 0 0 81,364 MOLALLA RIVER 4 SCHOOL CLACKAMAS 1,077,107 0 0 0 1,077,107 * NEWBERG 29J SCHOOL CLACKAMAS 48,205 0 0 0 48,205 NORTH CLACKAMAS 12 SCHOOL CLACKAMAS 8,087,091 1,230 0 662,171 7,426,150 OREGON CITY 62 SCHOOL CLACKAMAS 3,319,202 0 0 76,560 3,242,643 OREGON TRAIL SCHOOL CLACKAMAS 1,955,000 0 0 115,155 1,839,845 * PORTLAND 1J SCHOOL CLACKAMAS 28,568 0 0 0 28,568 * RIVERDALE 51J SCHOOL CLACKAMAS 19,927 0 0 0 19,927 * SCH CENTENNIAL CLACKAMAS 122,580 0 0 0 122,580 * SCH LK OSWEGO CLACKAMAS 4,863,880 0 0 139,260 4,724,620 * SHERWOOD 88J SCHOOL CLACKAMAS 166,631 0 0 1,836 164,794 * SILVER FALLS 67 BI SCHOOL CLACKAMAS 2 0 0 0 2 * SILVER FALLS 7J SCHOOL CLACKAMAS 100,150 0 0 0 100,150 * TIGARD 23J SCHOOL CLACKAMAS 202,416 0 0 0 202,416 * WEST LINN 3J SCHOOL CLACKAMAS 4,614,326 0 0 264,778 4,349,548 ASTORIA 1 SCHOOL CLATSOP 772,197 0 0 17,882 754,315 * CLATSKANIE 6J SCHOOL CLATSOP 327,464 0 0 0 327,464 JEWELL 8 SCHOOL CLATSOP 88,690 0 338 0 89,028 KNAPPA SCHOOL CLATSOP 160,567 0 0 0 160,567 SEASIDE 10 SCHOOL CLATSOP 2,218,708 0 61 38,270 2,180,498 WARRENTON-HAMMOND 30 SCHOOL CLATSOP 365,330 0 0 0 365,330

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TABLE 2. 3.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * CLATSKANIE 6J SCHOOL COLUMBIA 380,643 0 0 24,511 356,132 RAINIER 13 SCHOOL COLUMBIA 418,208 0 0 19,192 399,016 * SCAPPOOSE 1J SCHOOL COLUMBIA 831,046 0 1,797 0 832,843 ST. HELENS 502 SCHOOL COLUMBIA 1,244,230 736 50 0 1,245,016 * VERNONIA 47J SCHOOL COLUMBIA 382,761 0 0 0 382,761 BANDON 54 SCHOOL COOS 610,241 0 0 30,335 579,906 COOS BAY 9 SCHOOL COOS 1,374,652 0 0 75,492 1,299,160 COQUILLE 8 SCHOOL COOS 340,534 0 0 4,236 336,298 MYRTLE POINT 41 SCHOOL COOS 277,781 0 0 0 277,781 NORTH BEND 13 SCHOOL COOS 904,403 0 0 9,773 894,630 * PORT ORFORD-LANGLOIS 2J SCHOOL COOS 40,970 0 0 0 40,970 POWERS 31 SCHOOL COOS 41,009 0 0 0 41,009 * BROTHERS 15J SCHOOL CROOK 513 0 0 0 513 CROOK COUNTY SCHOOL CROOK 1,198,407 0 0 0 1,198,407 BROOKINGS-HARBOR 17 SCHOOL CURRY 1,274,851 1,270 0 22,794 1,253,327 CENTRAL CURRY 1 SCHOOL CURRY 537,116 0 0 0 537,116 * PORT ORFORD-LANGLOIS 2J SCHOOL CURRY 252,564 0 2 0 252,567 BEND 1 SCHOOL DESCHUTES 9,351,794 0 0 60,675 9,291,120 * BROTHERS 15J SCHOOL DESCHUTES 16,304 0 0 0 16,304 * REDMOND 2J SCHOOL DESCHUTES 2,705,590 0 0 119,367 2,586,223 * SISTERS 6J SCHOOL DESCHUTES 1,275,788 0 0 5,586 1,270,202 CAMAS VALLEY 21 SCHOOL DOUGLAS 38,256 0 0 0 38,256 DAYS CREEK 15 SCHOOL DOUGLAS 71,430 0 0 0 71,430 ELKTON 34 SCHOOL DOUGLAS 121,705 0 0 0 121,705 * FERN RIDGE 28J SCHOOL DOUGLAS 2,125 0 0 0 2,125 GLENDALE 77 SCHOOL DOUGLAS 157,828 0 0 0 157,828 GLIDE 12 SCHOOL DOUGLAS 560,260 0 0 0 560,260 NORTH DOUGLAS 22 SCHOOL DOUGLAS 138,465 0 0 0 138,465 OAKLAND 1 SCHOOL DOUGLAS 202,777 0 0 0 202,777 REEDSPORT 105 SCHOOL DOUGLAS 357,757 0 0 0 357,757 RIDDLE 70 SCHOOL DOUGLAS 125,455 0 0 0 125,455 ROSEBURG 4 SCHOOL DOUGLAS 2,752,295 0 0 173,044 2,579,251 * SIUSLAW 97J SCHOOL DOUGLAS 5,943 0 0 0 5,943 * SOUTH LANE 45J SCHOOL DOUGLAS 2,138 0 0 0 2,138 SOUTH UMPQUA 19 SCHOOL DOUGLAS 479,519 0 0 0 479,519 SUTHERLIN 130 SCHOOL DOUGLAS 449,928 0 0 0 449,928 WINSTON-DILLARD 116 SCHOOL DOUGLAS 489,958 0 0 0 489,958 YONCALLA 32 SCHOOL DOUGLAS 140,704 0 0 0 140,704 ARLINGTON 3 SCHOOL GILLIAM 133,921 0 0 0 133,921 * CONDON 25J SCHOOL GILLIAM 134,341 1,637 0 0 135,978 * IONE SCHOOL GILLIAM 5,614 0 0 0 5,614 * MORROW 1 SCHOOL GILLIAM 5,614 0 0 0 5,614 * DAYVILLE 16J SCHOOL GRANT 19,337 0 378 0 19,715 JOHN DAY 3 SCHOOL GRANT 232,980 0 11 0 232,991 LONG CREEK 17 SCHOOL GRANT 29,432 0 0 0 29,432 MONUMENT 8 SCHOOL GRANT 26,225 0 4 0 26,229 PRAIRIE CITY 4 SCHOOL GRANT 62,644 0 0 0 62,644 BURNS 3 SCHOOL HARNEY 241,174 0 0 0 241,174

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TABLE 2. 3.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- CRANE 4 SCHOOL HARNEY 47,758 0 0 0 47,758 * CRANE UH1J SCHOOL HARNEY 111,347 0 0 0 111,347 DIAMOND 7 SCHOOL HARNEY 7,638 0 0 0 7,638 DOUBLE O 28 SCHOOL HARNEY 2,503 0 0 0 2,503 DREWSEY 13 SCHOOL HARNEY 10,493 0 0 0 10,493 FRENCHGLEN 16 SCHOOL HARNEY 12,160 0 0 0 12,160 PINE CREEK 5 SCHOOL HARNEY 4,972 0 0 0 4,972 SOUTH HARNEY 33 SCHOOL HARNEY 11,871 0 0 0 11,871 SUNTEX 10 SCHOOL HARNEY 13,953 0 0 0 13,953 HOOD RIVER 1 SCHOOL HOOD RIVER 1,389,092 0 0 32,585 1,356,507 ASHLAND SD #5 JACKSON 2,096,363 1,713 0 0 2,098,076 BUTTE FALLS SD #91 JACKSON 70,168 0 0 0 70,168 CENTRAL POINT SD #6 JACKSON 1,787,822 0 19 225,451 1,562,390 EAGLE POINT SD #9 JACKSON 1,378,138 516 0 151,478 1,227,176 MEDFORD SCHOOL DIST 549C JACKSON 5,587,170 0 0 173,848 5,413,322 PHOENIX/TALENT SD #4 JACKSON 1,346,418 8,373 0 33,175 1,321,617 PINEHURST SCHOOL DIST 94 JACKSON 28,882 0 0 0 28,882 PROSPECT SD #59 JACKSON 87,253 0 0 0 87,253 ROGUE RIVER SD #35 JACKSON 544,629 0 0 0 544,629 * THREE RIVERS SD #40J JACKSON 89,082 0 0 0 89,082 ASHWOOD 8 SCHOOL JEFFERSON 6,076 0 0 0 6,076 BLACK BUTTE 41 SCHOOL JEFFERSON 60,879 0 0 0 60,879 CULVER 4 SCHOOL JEFFERSON 211,449 0 0 0 211,449 CULVER 4 SCHOOL (1994 BOND) JEFFERSON 211,918 0 0 0 211,918 * MADRAS 509J SCHOOL JEFFERSON 702,871 0 0 10,490 692,381 * REDMOND 2J SCHOOL JEFFERSON 157,570 0 0 0 157,570 * SISTERS 6J (1989 BOND) JEFFERSON 469 0 0 0 469 GRANTS PASS 7 SCHOOL JOSEPHINE 2,093,631 1,561 0 134,125 1,961,068 * THREE RIVERS 40J SCHOOL JOSEPHINE 2,667,582 0 0 0 2,667,582 KLAMATH CITY HIGH KLAMATH 1,012,846 0 0 26 1,012,821 KLAMATH COUNTY ELEMENTARY KLAMATH 1,012,846 0 0 26 1,012,821 KLAMATH COUNTY SCHOOLS KLAMATH 1,890,989 0 631 0 1,891,620 KLAMATH FALLS 1 SCHOOL KLAMATH 949,606 2,093 0 24,456 927,244 ADEL 21 SCHOOL LAKE 8,920 0 0 0 8,920 LAKEVIEW 7 SCHOOL LAKE 222,236 0 0 0 222,236 NORTH LAKE 14 SCHOOL LAKE 131,691 367 0 0 132,058 PAISLEY 11 SCHOOL LAKE 47,420 0 594 0 48,014 PLUSH 18 SCHOOL LAKE 9,903 0 0 0 9,903 * ALSEA 7J SCHOOL LANE 1,572 0 0 0 1,572 BETHEL 52 SCHOOL LANE 2,168,283 0 0 0 2,168,283 BLACHLY 90 SCHOOL LANE 40,599 0 0 0 40,599 CRESWELL 40 SCHOOL LANE 416,097 0 0 0 416,097 CROW-APPLEGATE-LORANE 66 SCHOOL LANE 174,458 0 0 0 174,458 * EUGENE 4J SCHOOL LANE 10,025,011 7,995 0 181,196 9,851,811 * FERN RIDGE 28J SCHOOL LANE 587,062 0 0 27,804 559,258 * HARRISBURG 7J SCHOOL LANE 24,680 0 0 0 24,680 JUNCTION 69 SCHOOL LANE 687,826 0 0 0 687,826 * LINCOLN CU SCHOOL LANE 28,877 0 0 0 28,877

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TABLE 2. 3.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- LOWELL 71 SCHOOL LANE 140,400 0 0 0 140,400 MAPLETON 32 SCHOOL LANE 101,036 0 0 0 101,036 * MARCOLA 79J SCHOOL LANE 115,167 0 0 0 115,167 MCKENZIE 68 SCHOOL LANE 255,896 0 0 0 255,896 * MONROE 1J SCHOOL LANE 9,273 0 0 0 9,273 OAKRIDGE 76 SCHOOL LANE 177,093 0 0 0 177,093 PLEASANT HILL 1 SCHOOL LANE 400,973 0 0 0 400,973 * SIUSLAW 97J SCHOOL LANE 1,196,073 0 0 0 1,196,073 * SOUTH LANE 45J SCHOOL LANE 988,375 0 0 0 988,375 SPRINGFIELD 19 SCHOOL LANE 3,787,770 0 0 4 3,787,765 * LINCOLN CU SCHOOL LINCOLN 5,142,282 0 36 385,751 4,756,567 * CENTRAL LINN 552 SCHOOL LINN 501,752 0 0 0 501,752 * CORVALLIS 509J SCH (BOND) LINN 105,850 0 0 0 105,850 * CORVALLIS 509J SCHOOL LINN 105,850 0 0 0 105,850 * EUGENE 4J SCHOOL LINN 8,076 0 0 0 8,076 * GREATER ALBANY 8J SCHOOL LINN 3,071,356 0 0 41,571 3,029,784 * HARRISBURG 7 SCHOOL LINN 240,716 0 0 9,272 231,444 * JEFFERSON 14J SCHOOL LINN 22,339 0 0 0 22,339 LEBANON COMMUNITY 9 SCHOOL LINN 1,270,752 0 0 70,938 1,199,814 * MARCOLA 79J SCHOOL LINN 54 0 0 0 54 * MONROE SCHOOL DIST #1 LINN 1 0 0 0 1 * NORTH SANTIAM 27J SCHOOL LINN 177,881 0 0 0 177,881 * SANTIAM CANYON J SCHOOL LINN 130,050 0 0 0 130,050 SCIO 95 (SCIO 95 BOND) LINN 186,674 0 0 0 186,674 SCIO 95 SCHOOL LINN 197,036 0 0 0 197,036 SWEET HOME 55 SCHOOL LINN 618,527 0 0 0 618,527 HARPER 66 (CODE 16,17,44) SCHOOL MALHEUR 17,768 0 0 0 17,768 ADRIAN 61 SCHOOL MALHEUR 66,450 0 5 0 66,455 ANNEX 29 SCHOOL MALHEUR 30,564 0 0 0 30,564 AROCK 81 SCHOOL MALHEUR 10,934 0 0 0 10,934 * BURNT RIVER 30J SCHOOL MALHEUR 9,212 0 0 0 9,212 * CRANE UH1J SCHOOL MALHEUR 5,521 0 10 0 5,530 HARPER 66 (CODE 23) SCHOOL MALHEUR 2,141 0 0 0 2,141 * HUNTINGTON 16J SCHOOL MALHEUR 2,729 0 0 0 2,729 JORDAN VALLEY 3 SCHOOL MALHEUR 26,480 0 0 0 26,480 JUNTURA 12 (CODE 22) SCHOOL MALHEUR 3,380 0 10 0 3,389 JUNTURA 12 (CODE 5&21) SCHOOL MALHEUR 7,349 0 0 0 7,349 MCDERMITT 51 SCHOOL MALHEUR 5,518 0 0 0 5,518 NYSSA 26 SCHOOL MALHEUR 153,683 0 65 0 153,748 ONTARIO 8 SCHOOL MALHEUR 808,068 593 0 0 808,661 VALE 84 SCHOOL MALHEUR 204,497 0 0 0 204,497 CASCADE 5 SCHOOL MARION 662,728 0 0 0 662,728 * CENTRAL 13J SCHOOL MARION 8,366 0 0 0 8,366 GERVAIS 1 SCHOOL MARION 365,965 0 0 0 365,965 * JEFFERSON 14J SCHOOL MARION 256,511 0 0 0 256,511 MT. ANGEL 91 SCHOOL MARION 159,273 0 0 0 159,273 NORTH MARION 15 SCHOOL MARION 554,752 0 0 0 554,752 * NORTH SANTIAM 27J SCHOOL MARION 712,374 0 0 0 712,374

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TABLE 2. 3.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * SALEM 24J SCHOOL MARION 10,550,734 1,671 0 549,385 10,003,020 * SANTIAM CANYON J SCHOOL MARION 117,287 0 0 0 117,287 * SILVER FALLS (VICTOR POINT BOND) MARION 65,800 0 0 0 65,800 * SILVER FALLS 7J SCHOOL MARION 937,999 0 0 4,368 933,631 ST. PAUL 45 SCHOOL MARION 101,109 0 0 0 101,109 WOODBURN 103 SCHOOL MARION 1,237,035 0 0 23,001 1,214,034 * IONE SCHOOL MORROW 91,436 0 0 0 91,436 * MORROW 1 SCHOOL MORROW 954,006 0 4 0 954,009 MORROW 1 SCHOOL (BONDS) MORROW 1,045,442 0 4 0 1,045,446 * BEAVERTON 48J SCHOOL MULTNOMAH 78,614 0 0 0 78,614 * CENTENNIAL 28J SCHOOL MULTNOMAH 1,691,645 5,097 0 108 1,696,635 CORBETT 39 (CORB/BNVL 1994 BOND) MULTNOMAH 20,163 0 0 0 20,163 CORBETT 39 BOND MULTNOMAH 244,940 0 0 0 244,940 CORBETT 39 SCHOOL MULTNOMAH 265,103 0 0 0 265,103 DAVID DOUGLAS 40 SCHOOL MULTNOMAH 2,521,785 2,179 0 158,905 2,365,060 GRESHAM 26 (GRESHAM 4 BOND) MULTNOMAH 3,390,446 1,946 0 5 3,392,387 * GRESHAM 26 (ORIENT 6 BOND) MULTNOMAH 248,127 0 0 0 248,127 * GRESHAM-BARLOW 26J SCHOOL MULTNOMAH 3,638,574 1,946 0 5 3,640,515 * HILLSBORO 1J (NORTH PLAINS BOND) MULTNOMAH 274 0 0 0 274 * HILLSBORO 1J SCHOOL MULTNOMAH 274 0 0 0 274 * LAKE OSWEGO 7J SCHOOL MULTNOMAH 17,668 0 0 0 17,668 PARKROSE 3 SCHOOL MULTNOMAH 2,580,638 0 0 79,262 2,501,376 * PORTLAND 1J SCHOOL MULTNOMAH 33,635,567 16,827 0 2,512,764 31,139,630 REYNOLDS 7 SCHOOL MULTNOMAH 4,129,038 0 0 85,336 4,043,703 * RIVERDALE 51J SCHOOL MULTNOMAH 429,619 0 0 0 429,619 SCAPPOOSE 1J (BOND) MULTNOMAH 30,786 0 0 0 30,786 * SCAPPOOSE 1J SCHOOL MULTNOMAH 204,432 0 763 0 205,196 * AMITY 4J SCHOOL POLK 36,167 0 0 0 36,167 * CENTRAL 13J SCHOOL POLK 792,438 0 0 5,800 786,638 DALLAS 2 SCHOOL POLK 957,413 0 0 1,589 955,825 FALLS CITY 57 SCHOOL POLK 60,130 0 0 0 60,130 PERRYDALE 21 SCHOOL POLK 64,485 0 0 0 64,485 * PHILOMATH 17J BOND POLK 2,999 0 0 0 2,999 * PHILOMATH 17J SCHOOL POLK 2,999 0 0 0 2,999 * SALEM 24J SCHOOL POLK 1,458,545 0 0 0 1,458,545 * SHERIDAN 48J SCHOOL POLK 20,571 0 0 0 20,571 * WILLAMINA 30J SCHOOL POLK 124,160 0 0 0 124,160 * SHERMAN 1J SCHOOL SHERMAN 211,142 0 27 0 211,169 NEAH-KAH-NIE 56 SCHOOL TILLAMOOK 1,240,973 0 0 0 1,240,973 * NESTUCCA VALLEY 101J SCHOOL TILLAMOOK 725,848 0 0 0 725,848 TILLAMOOK 9 SCHOOL TILLAMOOK 1,039,772 0 0 0 1,039,772 * WILLAMINA 30J SCHOOL TILLAMOOK 2,421 0 0 0 2,421 * ATHENA-WESTON 29J SCHOOL UMATILLA 193,827 0 0 0 193,827 ECHO 5 SCHOOL UMATILLA 70,278 0 0 0 70,278 HELIX 1 SCHOOL UMATILLA 173,477 0 0 0 173,477 HERMISTON 8 SCHOOL UMATILLA 1,260,714 0 0 0 1,260,714 MILTON-FREEWATER (FERNDALE BOND) UMATILLA 187,381 0 0 0 187,381 MILTON-FREEWATER (M-F 31 BOND) UMATILLA NA NA NA NA NA

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TABLE 2. 3.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- MILTON-FREEWATER 7 SCHOOL UMATILLA 456,165 0 0 21,786 434,379 PENDLETON 16 SCHOOL UMATILLA 951,994 0 0 2,363 949,631 PILOT ROCK 2 SCHOOL UMATILLA 91,690 0 0 0 91,690 STANFIELD 61 SCHOOL UMATILLA 183,160 0 0 0 183,160 UKIAH 80 SCHOOL UMATILLA 12,967 0 155 0 13,122 UMATILLA 6 SCHOOL UMATILLA 222,608 0 0 0 222,608 * ATHENA-WESTON 29J SCHOOL UNION 187 0 0 0 187 * BAKER 5J SCHOOL UNION 1,986 0 0 0 1,986 COVE 15 SCHOOL UNION 80,457 0 31 0 80,488 ELGIN 23 SCHOOL UNION 106,497 0 0 0 106,497 IMBLER 11 SCHOOL UNION 71,676 0 0 0 71,676 LA GRANDE 1 SCHOOL UNION 784,546 0 742 27,901 757,387 * NORTH POWDER 8J SCHOOL UNION 38,274 0 71 0 38,345 UNION 5 SCHOOL UNION 96,863 0 0 0 96,863 ENTERPRISE 21 SCHOOL WALLOWA 182,111 0 14 0 182,124 JOSEPH 6 SCHOOL WALLOWA 234,042 0 9 0 234,051 TROY 54 SCHOOL WALLOWA 5,356 0 541 0 5,897 WALLOWA 12 SCHOOL WALLOWA 90,456 0 16 0 90,472 CHENOWITH 9 SCHOOL WASCO 337,927 0 0 0 337,927 DUFUR 29 SCHOOL WASCO 141,290 0 0 0 141,290 DUFUR 29 SCHOOL (BOND) WASCO NA NA NA NA NA * FOSSIL 21J SCHOOL WASCO 469 0 0 0 469 * MADRAS 509J SCHOOL WASCO 16,271 0 0 0 16,271 NORTH WASCO 21 SCHOOL WASCO 1,069,080 0 0 47,426 1,021,654 * SHERMAN 1J SCHOOL WASCO 157 0 0 0 157 SOUTH WASCO COUNTY 1 SCHOOL WASCO 202,656 0 0 0 202,656 THE DALLES 12 SCHOOL WASCO 731,153 0 0 47,426 683,727 BANKS 13 SCHOOL WASHINGTON 391,827 0 0 0 391,827 * BEAVERTON 48J SCHOOL WASHINGTON 17,622,766 0 0 0 17,622,766 FOREST GROVE 15 SCHOOL WASHINGTON 1,598,409 0 0 0 1,598,409 * GASTON 511J SCHOOL WASHINGTON 128,191 0 0 0 128,191 * HILLSBORO 1J (FARMINGTON BOND) WASHINGTON 269,335 0 0 0 269,335 HILLSBORO 1J (HILLSBORO 7 BOND) WASHINGTON 4,020,469 0 0 0 4,020,469 * HILLSBORO 1J (NORTH PLAINS BOND) WASHINGTON 292,134 0 0 0 292,134 HILLSBORO 1J (REEDVILLE BOND) WASHINGTON 1,912,996 0 0 0 1,912,996 * HILLSBORO 1J SCHOOL WASHINGTON 8,842,272 0 0 0 8,842,272 * LAKE OSWEGO 7J SCHOOL WASHINGTON 48,387 0 0 0 48,387 * NEWBERG 29J SCHOOL WASHINGTON 74,839 0 0 0 74,839 * PORTLAND 1J SCHOOL WASHINGTON 232,352 0 0 0 232,352 * SCAPPOOSE 1J SCHOOL WASHINGTON 4,249 0 0 0 4,249 SHERWOOD 88J (BOND) WASHINGTON NA NA NA NA NA * SHERWOOD 88J SCHOOL WASHINGTON 1,878,808 0 0 160,474 1,718,334 * TIGARD 23 J SCHOOL WASHINGTON 6,722,987 0 0 315,517 6,407,470 TIGARD 23J SCHOOLS (BOND) WASHINGTON 235,185 0 0 0 235,185 * VERNONIA 47J SCHOOL WASHINGTON 4,739 0 0 0 4,739 * WEST LINN 3J SCHOOL WASHINGTON 81,027 0 0 0 81,027 * CONDON 25J SCHOOL WHEELER 971 0 0 0 971 * DAYVILLE 16J SCHOOL WHEELER 702 0 0 0 702

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TABLE 2. 3.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * FOSSIL 21J SCHOOL WHEELER 29,929 694 0 0 30,622 MITCHELL 55 SCHOOL WHEELER 28,174 0 0 0 28,174 SPRAY 1 SCHOOL WHEELER 23,773 0 0 0 23,773 * AMITY 4J SCHOOL YAMHILL 184,058 0 0 0 184,058 DAYTON 8 SCHOOL YAMHILL 266,286 0 0 0 266,286 * FARMINGTON ELEM SD BOND YAMHILL NA NA NA NA NA * GASTON 511J SCHOOL YAMHILL 27,519 0 0 0 27,519 * HILLSBORO 1J SCHOOL YAMHILL 819 0 0 0 819 MCMINNVILLE 40 SCHOOL YAMHILL 1,949,517 0 0 0 1,949,517 * NESTUCCA VALLEY 101J SCHOOL YAMHILL 837 0 0 0 837 * NEWBERG 29J SCHOOL YAMHILL 2,060,350 0 0 0 2,060,350 * SHERIDAN 48J SCHOOL YAMHILL 190,963 0 0 0 190,963 * SHERWOOD 88J SCHOOL YAMHILL 1,402 0 0 0 1,402 * WILLAMINA 30J SCHOOL YAMHILL 149,776 0 0 0 149,776 YAMHILL-CARLTON 1 SCHOOL YAMHILL 362,634 0 0 0 362,634 STATEWIDE 251,039,947 64,916 6,556 7,459,312 243,652,108 NUMBER OF SCHOOL DISTRICTS: 303 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

81

TABLE 2. 3.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * HUNTINGTON 16J SCHOOL BAKER 41,760 12,847 38 230 28,646 * NORTH POWDER 8J SCHOOL BAKER 14,400 9,589 103 98 4,609 PINE-EAGLE 61 SCHOOL BAKER 140,593 77,699 630 1,364 60,900 * SCHOOL DISTRICT 30-J BAKER 24,291 18,253 125 455 5,458 * SCHOOL DISTRICT 5-J BAKER 751,209 634,661 22,499 4,679 89,371 * ALSEA 7J SCHOOL BENTON 55,003 51,820 384 1,702 1,098 * CENTRAL 13J SCHOOL BENTON 2,878 2,842 0 1 35 * CENTRAL LINN SCHOOL DISTRICT BENTON 2 2 0 0 0 * CORVALLIS 509J SCHOOL BENTON 4,214,072 3,944,795 166,768 22,615 79,894 * CORVALLIS 509J SCHOOL BONDS BENTON 4,215,051 3,945,694 166,789 22,675 79,894 * GREATER ALBANY 8J SCHOOL BENTON 590,644 574,563 1,656 1,372 13,053 * HARRISBURG 7 SCHOOL BENTON 2,235 1,807 298 71 59 * MONROE 1J SCHOOL BENTON 157,425 143,464 1,639 4,043 8,278 * PHILOMATH 17J BONDS BENTON 485,441 446,799 9,713 8,628 20,302 * PHILOMATH 17J SCHOOL BENTON 486,420 447,698 9,733 8,688 20,302 CANBY 86 (CANBY ELEM BOND) CLACKAMAS 1,742,748 1,631,485 39,110 20,274 51,880 CANBY 86 SCHOOL CLACKAMAS 2,055,901 1,918,267 42,525 25,512 69,597 COLTON 53 SCHOOL CLACKAMAS 240,937 220,214 1,778 5,156 13,788 ESTACADA 108 SCHOOL CLACKAMAS 852,768 679,559 10,049 19,774 143,386 GLADSTONE 115 SCHOOL CLACKAMAS 601,942 579,280 9,572 1,756 11,334 GRESHAM 26 (DAMASCUS-UNION BOND) CLACKAMAS 411,944 394,720 4,081 1,295 11,848 * GRESHAM 26 (ORIENT 6 BOND) CLACKAMAS 170,671 162,556 1,960 1,448 4,707 * GRESHAM-BARLOW 26J SCHOOL CLACKAMAS 687,927 658,557 6,397 3,325 19,647 LAKE OSWEGO 7J SCHOOL (BOND) CLACKAMAS 636 636 0 0 0 MOLALLA 4 (CODE 86-038 BOND) CLACKAMAS 692 684 0 0 8 MOLALLA 4 (CODE 86-040 BOND) CLACKAMAS 700 696 0 0 4 MOLALLA 4 (DICKIE PRAIRIE BOND) CLACKAMAS 41,178 37,292 809 852 2,226 MOLALLA 4 (UH4 BOND) CLACKAMAS 81,364 74,435 747 1,702 4,479 MOLALLA RIVER 4 SCHOOL CLACKAMAS 1,077,107 978,404 20,896 17,309 60,497 * NEWBERG 29J SCHOOL CLACKAMAS 48,205 43,598 166 286 4,154 NORTH CLACKAMAS 12 SCHOOL CLACKAMAS 8,088,321 7,579,851 304,793 48,995 154,682 OREGON CITY 62 SCHOOL CLACKAMAS 3,319,202 3,102,555 66,217 32,832 117,598 OREGON TRAIL SCHOOL CLACKAMAS 1,955,000 1,817,181 32,214 33,924 71,681 * PORTLAND 1J SCHOOL CLACKAMAS 28,568 28,244 0 0 325 * RIVERDALE 51J SCHOOL CLACKAMAS 19,927 19,842 0 0 84 * SCH CENTENNIAL CLACKAMAS 122,580 116,234 665 1,296 4,385 * SCH LK OSWEGO CLACKAMAS 4,862,650 4,700,988 89,922 144 71,596 * SHERWOOD 88J SCHOOL CLACKAMAS 166,631 160,920 686 698 4,327 * SILVER FALLS 67 BI SCHOOL CLACKAMAS 2 2 0 0 0 * SILVER FALLS 7J SCHOOL CLACKAMAS 100,150 91,704 789 2,006 5,652 * TIGARD 23J SCHOOL CLACKAMAS 202,416 193,152 4,593 0 4,672 * WEST LINN 3J SCHOOL CLACKAMAS 4,614,326 4,345,959 137,812 10,577 119,978 ASTORIA 1 SCHOOL CLATSOP 772,197 711,604 26,079 2,653 31,861 * CLATSKANIE 6J SCHOOL CLATSOP 327,464 257,373 27,940 1,537 40,614 JEWELL 8 SCHOOL CLATSOP 88,690 83,463 1,279 2,111 1,836 KNAPPA SCHOOL CLATSOP 160,567 145,170 3,130 3,864 8,404 SEASIDE 10 SCHOOL CLATSOP 2,218,708 2,152,008 32,861 6,394 27,445 WARRENTON-HAMMOND 30 SCHOOL CLATSOP 365,330 323,591 16,828 8,143 16,768 * CLATSKANIE 6J SCHOOL COLUMBIA 380,643 217,341 4,003 16,238 143,061

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TABLE 2. 3.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- RAINIER 13 SCHOOL COLUMBIA 418,208 341,365 5,561 34,920 36,363 * SCAPPOOSE 1J SCHOOL COLUMBIA 831,046 746,051 25,196 35,423 24,376 ST. HELENS 502 SCHOOL COLUMBIA 1,244,230 1,133,458 34,396 36,683 39,693 * VERNONIA 47J SCHOOL COLUMBIA 382,761 253,514 3,068 19,564 106,616 BANDON 54 SCHOOL COOS 610,241 570,327 9,702 13,137 17,074 COOS BAY 9 SCHOOL COOS 1,374,652 1,243,464 46,650 34,831 49,706 COQUILLE 8 SCHOOL COOS 340,534 312,652 7,426 7,670 12,787 MYRTLE POINT 41 SCHOOL COOS 277,781 245,771 8,627 7,777 15,605 NORTH BEND 13 SCHOOL COOS 904,403 841,656 19,162 16,622 26,963 * PORT ORFORD-LANGLOIS 2J SCHOOL COOS 40,970 38,446 131 1,577 816 POWERS 31 SCHOOL COOS 41,009 34,134 596 1,457 4,822 * BROTHERS 15J SCHOOL CROOK 513 513 0 0 0 CROOK COUNTY SCHOOL CROOK 1,198,407 1,103,174 36,670 13,793 44,770 BROOKINGS-HARBOR 17 SCHOOL CURRY 1,274,851 1,180,930 24,753 56,050 13,118 CENTRAL CURRY 1 SCHOOL CURRY 537,116 500,214 8,913 18,108 9,881 * PORT ORFORD-LANGLOIS 2J SCHOOL CURRY 252,564 236,488 3,919 5,578 6,579 BEND 1 SCHOOL DESCHUTES 9,351,794 8,817,176 262,894 45,839 225,885 * BROTHERS 15J SCHOOL DESCHUTES 16,304 4,858 39 27 11,379 * REDMOND 2J SCHOOL DESCHUTES 2,705,590 2,548,402 64,071 14,478 78,640 * SISTERS 6J SCHOOL DESCHUTES 1,275,788 1,254,869 12,452 1,042 7,425 CAMAS VALLEY 21 SCHOOL DOUGLAS 38,256 32,925 1,749 1,985 1,598 DAYS CREEK 15 SCHOOL DOUGLAS 71,430 59,980 1,356 2,156 7,939 ELKTON 34 SCHOOL DOUGLAS 121,705 113,328 1,943 3,548 2,886 * FERN RIDGE 28J SCHOOL DOUGLAS 2,125 2,125 0 0 0 GLENDALE 77 SCHOOL DOUGLAS 157,828 133,744 6,205 3,616 14,263 GLIDE 12 SCHOOL DOUGLAS 560,260 361,794 10,960 9,894 177,613 NORTH DOUGLAS 22 SCHOOL DOUGLAS 138,465 121,236 6,367 3,194 7,669 OAKLAND 1 SCHOOL DOUGLAS 202,777 186,016 2,734 4,627 9,401 REEDSPORT 105 SCHOOL DOUGLAS 357,757 312,859 13,252 13,693 17,954 RIDDLE 70 SCHOOL DOUGLAS 125,455 110,433 6,757 2,103 6,163 ROSEBURG 4 SCHOOL DOUGLAS 2,752,295 2,499,789 116,214 57,657 78,635 * SIUSLAW 97J SCHOOL DOUGLAS 5,943 5,242 199 106 397 * SOUTH LANE 45J SCHOOL DOUGLAS 2,138 1,157 0 19 962 SOUTH UMPQUA 19 SCHOOL DOUGLAS 479,519 411,143 15,365 17,635 35,376 SUTHERLIN 130 SCHOOL DOUGLAS 449,928 406,211 12,005 20,193 11,518 WINSTON-DILLARD 116 SCHOOL DOUGLAS 489,958 445,274 15,600 16,264 12,819 YONCALLA 32 SCHOOL DOUGLAS 140,704 121,431 2,788 5,660 10,824 ARLINGTON 3 SCHOOL GILLIAM 133,921 84,176 15,472 3,282 30,990 * CONDON 25J SCHOOL GILLIAM 134,341 72,966 659 2,663 58,052 * IONE SCHOOL GILLIAM 5,614 4,866 0 16 732 * MORROW 1 SCHOOL GILLIAM 5,614 4,866 0 16 732 * DAYVILLE 16J SCHOOL GRANT 19,337 18,369 116 427 425 JOHN DAY 3 SCHOOL GRANT 232,980 215,584 8,674 2,735 5,986 LONG CREEK 17 SCHOOL GRANT 29,432 27,614 721 347 750 MONUMENT 8 SCHOOL GRANT 26,225 24,916 154 617 538 PRAIRIE CITY 4 SCHOOL GRANT 62,644 57,776 1,307 745 2,816 BURNS 3 SCHOOL HARNEY 241,174 214,605 7,817 2,527 16,224 CRANE 4 SCHOOL HARNEY 47,758 42,189 123 1,628 3,818 * CRANE UH1J SCHOOL HARNEY 111,347 94,222 674 3,072 13,379

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TABLE 2. 3.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- DIAMOND 7 SCHOOL HARNEY 7,638 7,385 1 127 126 DOUBLE O 28 SCHOOL HARNEY 2,503 2,367 0 61 75 DREWSEY 13 SCHOOL HARNEY 10,493 6,393 425 316 3,359 FRENCHGLEN 16 SCHOOL HARNEY 12,160 11,732 35 113 280 PINE CREEK 5 SCHOOL HARNEY 4,972 3,904 0 151 916 SOUTH HARNEY 33 SCHOOL HARNEY 11,871 11,016 73 308 474 SUNTEX 10 SCHOOL HARNEY 13,953 9,236 18 369 4,330 HOOD RIVER 1 SCHOOL HOOD RIVER 1,389,092 1,264,142 35,004 10,131 79,815 ASHLAND SD #5 JACKSON 2,096,363 1,991,764 43,264 12,415 48,920 BUTTE FALLS SD #91 JACKSON 70,168 60,995 2,216 1,734 5,223 CENTRAL POINT SD #6 JACKSON 1,787,822 1,644,507 66,361 35,045 41,909 EAGLE POINT SD #9 JACKSON 1,378,138 1,215,455 32,562 49,220 80,901 MEDFORD SCHOOL DIST 549C JACKSON 5,587,170 5,139,090 231,323 45,947 170,810 PHOENIX/TALENT SD #4 JACKSON 1,346,418 1,217,398 43,811 57,016 28,193 PINEHURST SCHOOL DIST 94 JACKSON 28,882 25,665 267 403 2,548 PROSPECT SD #59 JACKSON 87,253 46,238 838 1,894 38,282 ROGUE RIVER SD #35 JACKSON 544,629 497,565 8,842 18,420 19,802 * THREE RIVERS SD #40J JACKSON 89,082 82,007 302 3,383 3,390 ASHWOOD 8 SCHOOL JEFFERSON 6,076 5,924 0 87 65 BLACK BUTTE 41 SCHOOL JEFFERSON 60,879 60,096 191 466 127 CULVER 4 SCHOOL JEFFERSON 211,449 163,453 4,090 2,210 41,697 CULVER 4 SCHOOL (1994 BOND) JEFFERSON 211,918 163,922 4,090 2,210 41,697 * MADRAS 509J SCHOOL JEFFERSON 702,871 433,993 15,685 7,543 245,650 * REDMOND 2J SCHOOL JEFFERSON 157,570 148,037 881 1,499 7,154 * SISTERS 6J (1989 BOND) JEFFERSON 469 469 0 0 0 GRANTS PASS 7 SCHOOL JOSEPHINE 2,093,631 1,953,631 69,355 29,883 40,762 * THREE RIVERS 40J SCHOOL JOSEPHINE 2,667,582 2,460,138 25,334 103,355 78,754 KLAMATH CITY HIGH KLAMATH 1,012,846 754,146 23,322 24,390 210,988 KLAMATH COUNTY ELEMENTARY KLAMATH 1,012,846 754,146 23,322 24,390 210,988 KLAMATH COUNTY SCHOOLS KLAMATH 1,890,989 1,447,128 25,648 47,973 370,240 KLAMATH FALLS 1 SCHOOL KLAMATH 949,606 832,885 50,875 6,059 59,787 ADEL 21 SCHOOL LAKE 8,920 8,393 19 200 309 LAKEVIEW 7 SCHOOL LAKE 222,236 205,540 8,115 2,973 5,608 NORTH LAKE 14 SCHOOL LAKE 131,691 107,181 706 2,443 21,361 PAISLEY 11 SCHOOL LAKE 47,420 35,399 856 357 10,807 PLUSH 18 SCHOOL LAKE 9,903 9,677 0 114 111 * ALSEA 7J SCHOOL LANE 1,572 1,432 10 108 23 BETHEL 52 SCHOOL LANE 2,168,283 1,906,468 103,571 72,822 85,422 BLACHLY 90 SCHOOL LANE 40,599 37,343 269 1,504 1,483 CRESWELL 40 SCHOOL LANE 416,097 381,634 6,020 13,725 14,718 CROW-APPLEGATE-LORANE 66 SCHOOL LANE 174,458 159,931 3,274 6,244 5,009 * EUGENE 4J SCHOOL LANE 10,025,011 9,439,781 339,879 55,100 190,251 * FERN RIDGE 28J SCHOOL LANE 587,062 546,567 8,205 22,323 9,968 * HARRISBURG 7J SCHOOL LANE 24,680 19,822 573 725 3,561 JUNCTION 69 SCHOOL LANE 687,826 620,016 17,598 22,870 27,342 * LINCOLN CU SCHOOL LANE 28,877 27,580 75 458 764 LOWELL 71 SCHOOL LANE 140,400 125,649 1,195 4,691 8,865 MAPLETON 32 SCHOOL LANE 101,036 88,464 2,337 3,324 6,910 * MARCOLA 79J SCHOOL LANE 115,167 105,478 570 4,432 4,687

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TABLE 2. 3.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- MCKENZIE 68 SCHOOL LANE 255,896 245,188 3,198 5,348 2,161 * MONROE 1J SCHOOL LANE 9,273 8,654 287 220 112 OAKRIDGE 76 SCHOOL LANE 177,093 145,168 4,715 6,537 20,673 PLEASANT HILL 1 SCHOOL LANE 400,973 368,736 4,793 14,741 12,702 * SIUSLAW 97J SCHOOL LANE 1,196,073 1,119,208 17,770 33,315 25,780 * SOUTH LANE 45J SCHOOL LANE 988,375 902,127 30,235 22,364 33,648 SPRINGFIELD 19 SCHOOL LANE 3,787,770 3,512,476 154,476 52,305 68,512 * LINCOLN CU SCHOOL LINCOLN 5,142,282 4,792,342 105,371 89,568 155,000 * CENTRAL LINN 552 SCHOOL LINN 501,752 445,709 18,187 7,231 30,625 * CORVALLIS 509J SCH (BOND) LINN 105,850 94,359 5,137 2,785 3,569 * CORVALLIS 509J SCHOOL LINN 105,850 94,359 5,137 2,785 3,569 * EUGENE 4J SCHOOL LINN 8,076 8,052 0 21 4 * GREATER ALBANY 8J SCHOOL LINN 3,071,356 2,811,901 124,886 38,212 96,357 * HARRISBURG 7 SCHOOL LINN 240,716 216,595 6,170 4,987 12,964 * JEFFERSON 14J SCHOOL LINN 22,339 18,408 96 728 3,107 LEBANON COMMUNITY 9 SCHOOL LINN 1,270,752 1,180,820 27,851 30,366 31,714 * MARCOLA 79J SCHOOL LINN 54 54 0 0 0 * MONROE SCHOOL DIST #1 LINN 1 1 0 0 0 * NORTH SANTIAM 27J SCHOOL LINN 177,881 157,136 4,720 3,140 12,884 * SANTIAM CANYON J SCHOOL LINN 130,050 122,693 1,836 2,119 3,402 SCIO 95 (SCIO 95 BOND) LINN 186,674 164,851 3,154 5,428 13,240 SCIO 95 SCHOOL LINN 197,036 174,775 3,375 5,587 13,298 SWEET HOME 55 SCHOOL LINN 618,527 562,068 16,237 17,693 22,528 HARPER 66 (CODE 16,17,44) SCHOOL MALHEUR 17,768 12,520 129 1,134 3,987 ADRIAN 61 SCHOOL MALHEUR 66,450 54,529 496 3,490 7,935 ANNEX 29 SCHOOL MALHEUR 30,564 22,100 22 873 7,569 AROCK 81 SCHOOL MALHEUR 10,934 8,421 1 624 1,889 * BURNT RIVER 30J SCHOOL MALHEUR 9,212 6,276 25 298 2,613 * CRANE UH1J SCHOOL MALHEUR 5,521 1,079 0 155 4,286 HARPER 66 (CODE 23) SCHOOL MALHEUR 2,141 56 0 0 2,085 * HUNTINGTON 16J SCHOOL MALHEUR 2,729 1,792 64 150 722 JORDAN VALLEY 3 SCHOOL MALHEUR 26,480 18,027 148 2,501 5,804 JUNTURA 12 (CODE 22) SCHOOL MALHEUR 3,380 1,023 0 155 2,201 JUNTURA 12 (CODE 5&21) SCHOOL MALHEUR 7,349 4,127 533 343 2,346 MCDERMITT 51 SCHOOL MALHEUR 5,518 3,952 0 368 1,198 NYSSA 26 SCHOOL MALHEUR 153,683 124,841 7,603 6,275 14,964 ONTARIO 8 SCHOOL MALHEUR 808,068 712,278 29,427 16,497 49,866 VALE 84 SCHOOL MALHEUR 204,497 172,371 2,729 12,128 17,269 CASCADE 5 SCHOOL MARION 662,728 603,118 8,651 16,205 34,753 * CENTRAL 13J SCHOOL MARION 8,366 7,431 0 142 793 GERVAIS 1 SCHOOL MARION 365,965 318,847 12,035 7,392 27,691 * JEFFERSON 14J SCHOOL MARION 256,511 237,853 1,964 5,628 11,066 MT. ANGEL 91 SCHOOL MARION 159,273 143,846 3,069 1,612 10,745 NORTH MARION 15 SCHOOL MARION 554,752 490,938 14,063 18,166 31,584 * NORTH SANTIAM 27J SCHOOL MARION 712,374 653,591 24,506 6,071 28,205 * SALEM 24J SCHOOL MARION 10,550,734 9,803,127 328,354 104,225 315,029 * SANTIAM CANYON J SCHOOL MARION 117,287 106,662 1,117 2,596 6,912 * SILVER FALLS (VICTOR POINT BOND) MARION 65,800 59,535 166 2,057 4,042 * SILVER FALLS 7J SCHOOL MARION 937,999 860,614 17,876 13,494 46,015

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TABLE 2. 3.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- ST. PAUL 45 SCHOOL MARION 101,109 91,231 1,043 1,120 7,716 WOODBURN 103 SCHOOL MARION 1,237,035 1,142,877 43,598 13,132 37,427 * IONE SCHOOL MORROW 91,436 50,482 126 1,867 38,961 * MORROW 1 SCHOOL MORROW 954,006 516,952 13,956 17,908 405,190 MORROW 1 SCHOOL (BONDS) MORROW 1,045,442 567,434 14,083 19,775 444,151 * BEAVERTON 48J SCHOOL MULTNOMAH 78,614 71,088 6,214 0 1,312 * CENTENNIAL 28J SCHOOL MULTNOMAH 1,691,645 1,629,685 22,715 9,996 29,250 CORBETT 39 (CORB/BNVL 1994 BOND) MULTNOMAH 20,163 11,389 448 115 8,212 CORBETT 39 BOND MULTNOMAH 244,940 224,910 1,173 1,590 17,266 CORBETT 39 SCHOOL MULTNOMAH 265,103 236,299 1,621 1,706 25,477 DAVID DOUGLAS 40 SCHOOL MULTNOMAH 2,521,785 2,343,424 78,957 14,796 84,608 GRESHAM 26 (GRESHAM 4 BOND) MULTNOMAH 3,390,446 3,198,482 67,529 12,257 112,178 * GRESHAM 26 (ORIENT 6 BOND) MULTNOMAH 248,127 238,238 2,455 510 6,924 * GRESHAM-BARLOW 26J SCHOOL MULTNOMAH 3,638,574 3,436,721 69,984 12,767 119,102 * HILLSBORO 1J (NORTH PLAINS BOND) MULTNOMAH 274 273 0 0 1 * HILLSBORO 1J SCHOOL MULTNOMAH 274 273 0 0 1 * LAKE OSWEGO 7J SCHOOL MULTNOMAH 17,668 17,385 26 0 257 PARKROSE 3 SCHOOL MULTNOMAH 2,580,638 1,671,328 130,690 1,225 777,396 * PORTLAND 1J SCHOOL MULTNOMAH 33,635,567 30,542,147 1,831,898 14,265 1,247,257 REYNOLDS 7 SCHOOL MULTNOMAH 4,129,038 3,752,641 245,329 33,621 97,447 * RIVERDALE 51J SCHOOL MULTNOMAH 429,619 425,213 296 0 4,110 SCAPPOOSE 1J (BOND) MULTNOMAH 30,786 14,431 11,669 17 4,668 * SCAPPOOSE 1J SCHOOL MULTNOMAH 204,432 168,339 20,640 732 14,721 * AMITY 4J SCHOOL POLK 36,167 31,309 281 1,084 3,492 * CENTRAL 13J SCHOOL POLK 792,438 743,426 14,507 12,428 22,077 DALLAS 2 SCHOOL POLK 957,413 895,692 21,036 19,294 21,392 FALLS CITY 57 SCHOOL POLK 60,130 57,236 239 1,450 1,205 PERRYDALE 21 SCHOOL POLK 64,485 56,744 1,256 2,221 4,264 * PHILOMATH 17J BOND POLK 2,999 2,889 16 76 17 * PHILOMATH 17J SCHOOL POLK 2,999 2,889 16 76 17 * SALEM 24J SCHOOL POLK 1,458,545 1,412,674 13,901 5,422 26,549 * SHERIDAN 48J SCHOOL POLK 20,571 17,629 0 942 2,000 * WILLAMINA 30J SCHOOL POLK 124,160 98,580 2,831 3,672 19,077 * SHERMAN 1J SCHOOL SHERMAN 211,142 114,721 1,879 8,782 85,760 NEAH-KAH-NIE 56 SCHOOL TILLAMOOK 1,240,973 1,170,109 8,137 17,751 44,976 * NESTUCCA VALLEY 101J SCHOOL TILLAMOOK 725,848 695,307 4,446 8,778 17,317 TILLAMOOK 9 SCHOOL TILLAMOOK 1,039,772 970,741 20,555 12,844 35,632 * WILLAMINA 30J SCHOOL TILLAMOOK 2,421 1,671 0 81 670 * ATHENA-WESTON 29J SCHOOL UMATILLA 193,827 171,346 4,860 1,638 15,983 ECHO 5 SCHOOL UMATILLA 70,278 53,363 419 768 15,727 HELIX 1 SCHOOL UMATILLA 173,477 58,489 116 494 114,378 HERMISTON 8 SCHOOL UMATILLA 1,260,714 897,232 33,178 16,763 313,540 MILTON-FREEWATER (FERNDALE BOND) UMATILLA 187,381 138,734 1,962 4,697 41,988 MILTON-FREEWATER (M-F 31 BOND) UMATILLA 268,784 246,707 8,613 6,587 6,877 MILTON-FREEWATER 7 SCHOOL UMATILLA 456,165 385,441 10,575 11,284 48,865 PENDLETON 16 SCHOOL UMATILLA 951,994 797,785 35,945 6,792 111,472 PILOT ROCK 2 SCHOOL UMATILLA 91,690 83,384 2,061 898 5,347 STANFIELD 61 SCHOOL UMATILLA 183,160 112,117 6,534 1,376 63,133 UKIAH 80 SCHOOL UMATILLA 12,967 12,188 302 196 282

86

TABLE 2. 3.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- UMATILLA 6 SCHOOL UMATILLA 222,608 187,008 9,715 2,215 23,671 * ATHENA-WESTON 29J SCHOOL UNION 187 156 29 0 2 * BAKER 5J SCHOOL UNION 1,986 1,842 0 0 143 COVE 15 SCHOOL UNION 80,457 78,911 485 182 879 ELGIN 23 SCHOOL UNION 106,497 94,933 5,127 694 5,743 IMBLER 11 SCHOOL UNION 71,676 67,784 678 346 2,868 LA GRANDE 1 SCHOOL UNION 784,546 685,768 28,777 6,879 63,122 * NORTH POWDER 8J SCHOOL UNION 38,274 27,685 497 397 9,696 UNION 5 SCHOOL UNION 96,863 81,698 856 601 13,708 ENTERPRISE 21 SCHOOL WALLOWA 182,111 166,526 3,352 5,104 7,128 JOSEPH 6 SCHOOL WALLOWA 234,042 185,899 1,895 4,411 41,837 TROY 54 SCHOOL WALLOWA 5,366 5,154 127 84 0 WALLOWA 12 SCHOOL WALLOWA 90,447 79,639 1,428 2,186 7,194 CHENOWITH 9 SCHOOL WASCO 337,927 297,747 8,583 9,558 22,039 DUFUR 29 SCHOOL WASCO 141,290 105,775 1,232 2,007 32,275 DUFUR 29 SCHOOL (BOND) WASCO 73,279 60,453 263 1,024 11,538 * FOSSIL 21J SCHOOL WASCO 469 454 0 3 12 * MADRAS 509J SCHOOL WASCO 16,271 5,832 19 31 10,389 NORTH WASCO 21 SCHOOL WASCO 1,069,080 967,851 29,281 12,155 59,794 * SHERMAN 1J SCHOOL WASCO 157 157 0 0 0 SOUTH WASCO COUNTY 1 SCHOOL WASCO 202,656 149,253 1,528 1,565 50,310 THE DALLES 12 SCHOOL WASCO 731,153 670,104 20,697 2,597 37,755 BANKS 13 SCHOOL WASHINGTON 391,827 365,991 2,616 4,881 18,339 * BEAVERTON 48J SCHOOL WASHINGTON 17,622,766 16,467,012 656,321 17,654 481,779 FOREST GROVE 15 SCHOOL WASHINGTON 1,598,409 1,478,109 44,844 25,034 50,423 * GASTON 511J SCHOOL WASHINGTON 128,191 118,808 750 2,432 6,201 * HILLSBORO 1J (FARMINGTON BOND) WASHINGTON 269,335 247,225 3,502 4,209 14,400 HILLSBORO 1J (HILLSBORO 7 BOND) WASHINGTON 4,020,469 3,593,340 291,356 6,622 129,151 * HILLSBORO 1J (NORTH PLAINS BOND) WASHINGTON 292,134 260,015 6,157 3,800 22,162 HILLSBORO 1J (REEDVILLE BOND) WASHINGTON 1,912,996 1,776,990 37,132 16,942 81,931 * HILLSBORO 1J SCHOOL WASHINGTON 8,842,272 8,004,679 485,485 42,671 309,436 * LAKE OSWEGO 7J SCHOOL WASHINGTON 48,387 42,306 4,395 0 1,685 * NEWBERG 29J SCHOOL WASHINGTON 74,839 71,199 81 917 2,642 * PORTLAND 1J SCHOOL WASHINGTON 232,352 227,438 868 2 4,044 * SCAPPOOSE 1J SCHOOL WASHINGTON 4,249 3,900 0 75 274 SHERWOOD 88J (BOND) WASHINGTON 235,185 232,160 26 4 2,995 * SHERWOOD 88J SCHOOL WASHINGTON 1,878,808 1,697,522 111,922 11,470 57,894 * TIGARD 23 J SCHOOL WASHINGTON 6,722,987 6,196,227 292,232 12,655 221,873 TIGARD 23J SCHOOLS (BOND) WASHINGTON 235,185 232,160 26 4 2,995 * VERNONIA 47J SCHOOL WASHINGTON 4,739 4,644 0 57 38 * WEST LINN 3J SCHOOL WASHINGTON 81,027 70,798 9,187 29 1,014 * CONDON 25J SCHOOL WHEELER 971 966 0 0 5 * DAYVILLE 16J SCHOOL WHEELER 702 699 0 0 3 * FOSSIL 21J SCHOOL WHEELER 29,929 28,332 774 192 631 MITCHELL 55 SCHOOL WHEELER 28,174 27,087 55 326 705 SPRAY 1 SCHOOL WHEELER 23,773 22,822 63 349 540 * AMITY 4J SCHOOL YAMHILL 184,058 164,748 1,742 4,575 12,993 DAYTON 8 SCHOOL YAMHILL 266,286 235,273 10,006 4,789 16,219 * FARMINGTON ELEM SD BOND YAMHILL 819 794 0 0 25

87

TABLE 2. 3.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY SCHOOL DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * GASTON 511J SCHOOL YAMHILL 27,519 24,424 180 1,485 1,430 * HILLSBORO 1J SCHOOL YAMHILL 819 794 0 0 25 MCMINNVILLE 40 SCHOOL YAMHILL 1,949,517 1,803,842 71,786 35,105 38,784 * NESTUCCA VALLEY 101J SCHOOL YAMHILL 837 506 7 0 325 * NEWBERG 29J SCHOOL YAMHILL 2,060,350 1,914,461 60,247 21,087 64,556 * SHERIDAN 48J SCHOOL YAMHILL 190,963 171,878 2,224 2,876 13,986 * SHERWOOD 88J SCHOOL YAMHILL 1,402 1,360 0 0 42 * WILLAMINA 30J SCHOOL YAMHILL 149,776 135,176 4,007 2,260 8,333 YAMHILL-CARLTON 1 SCHOOL YAMHILL 362,634 328,587 7,890 10,178 15,979 STATEWIDE 251,039,947 228,556,305 8,526,856 2,562,453 11,394,333 NUMBER OF SCHOOL TAX DISTRICTS: 303 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

88

EDUCATION SERVICE DISTRICTS

89

TABLE 2. 4.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND EDUCATION SERVICE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * MALHEUR ESD BAKER 12,850 0 12,850 11,539 0 11,539 1,311 10.2 * UNION/BAKER ESD BAKER 680,603 0 680,603 617,274 0 617,274 63,329 9.3 * LINN BENTON LINCOLN ESD BENTON 1,674,864 0 1,674,864 1,651,837 0 1,651,837 18,750 1.1 * WILLAMETTE REGIONAL ESD BENTON 854 0 836 836 0 836 18 2.1 * CLACKAMAS ESD CLACKAMAS 9,719,701 0 9,719,701 9,664,939 0 9,664,939 54,762 0.6 * ESD JEFFERSON COUNTY CLACKAMAS 12 0 12 12 0 12 0 0.0 * MULTNOMAH ESD CLACKAMAS 392,355 0 392,355 390,910 0 390,910 1,445 0.4 * NORTHWEST REGIONAL ESD CLACKAMAS 51,855 0 51,855 51,520 0 51,520 335 0.6 * WILLAMETTE REGIONAL ESD CLACKAMAS 44,017 0 44,017 43,711 0 43,711 306 0.7 * NORTHWEST REGIONAL ESD CLATSOP 596,373 0 596,373 587,551 0 587,551 8,822 1.5 * NW REGIONAL ESD COLUMBIA 494,778 0 494,778 487,642 0 487,642 7,136 1.4 * SOUTH COAST 7 ESD COOS 1,537,985 0 1,537,985 1,527,557 0 1,527,557 10,428 0.7 * HIGH DESERT ESD CROOK 115,576 0 115,576 113,751 0 113,751 1,825 1.6 * SOUTH COAST 7 ESD CURRY 905,502 0 905,502 905,166 0 905,166 337 0.0 * HIGH DESERT ESD DESCHUTES 1,269,555 0 1,269,555 1,262,795 0 1,262,795 6,760 0.5 DOUGLAS ESD DOUGLAS 2,942,321 0 2,942,321 2,908,618 0 2,908,618 33,703 1.1 * LANE ESD DOUGLAS 2,278 0 2,278 2,255 0 2,255 23 1.0 * SOUTH COAST 7 ESD DOUGLAS 158,558 0 158,558 155,663 0 155,663 2,895 1.8 * NORTH CENTRAL ESD GILLIAM 556,343 0 556,343 543,182 0 543,182 13,161 2.4 * GRANT ESD GRANT 1,393,407 0 1,393,407 1,366,668 0 1,366,668 26,740 1.9 * HARNEY ESD HARNEY 316,176 0 316,176 305,545 0 305,545 10,632 3.4 * WASCO ESD HOOD RIVER 634,608 0 634,608 626,024 0 626,024 8,585 1.4 * JACKSON ESD JACKSON 4,386,439 0 4,386,439 4,380,408 0 4,380,408 6,031 0.1 * DESCHUTES ESD JEFFERSON 15,235 0 15,235 15,084 0 15,084 151 1.0 * JEFFERSON ESD JEFFERSON 232,797 0 232,797 225,190 0 225,190 7,607 3.3 * SOUTHERN OR ESD JOSEPHINE 1,631,205 0 1,631,205 1,630,538 0 1,630,538 667 0.0 * SOUTHERN OR ESD KLAMATH 1,350,388 0 1,350,388 1,349,301 0 1,349,301 1,087 0.1 LAKE ESD LAKE 268,010 0 268,010 266,673 0 266,673 1,337 0.5 * LANE ESD LANE 4,702,685 0 4,702,685 4,647,961 0 4,647,961 54,724 1.2 * LINN-BENTON ESD LANE 19,636 0 19,636 19,404 0 19,404 232 1.2 * LINN-BENTON ESD LINCOLN 1,450,467 0 1,450,467 1,439,196 0 1,439,196 11,271 0.8 * LANE ESD LINN 1,815 0 1,815 1,814 0 1,814 1 0.0 * LINN-BENTON ESD LINN 1,836,041 0 1,836,041 1,796,657 0 1,796,657 39,384 2.1 * WILLAMETTE REGIONAL ESD LINN 59,405 0 59,405 58,759 0 58,759 647 1.1 MALHEUR ESD (CODE 22,23) MALHEUR 772 0 772 698 0 698 74 9.6 * HARNEY ESD MALHEUR 4,960 0 4,960 4,485 0 4,485 475 9.6 * MALHEUR ESD MALHEUR 410,688 0 410,688 397,004 0 397,004 13,684 3.3 * UNION/BAKER REGION 13 ESD MALHEUR 6,737 0 6,737 6,333 0 6,333 404 6.0 * LINN-BENTON ESD MARION 35,761 0 35,761 34,895 0 34,895 866 2.4 * WILLAMETTE REG ESD MARION 4,455,597 0 4,455,597 4,419,027 0 4,419,027 36,570 0.8 * UMATILLA ESD MORROW 588,900 0 588,900 572,559 0 572,559 16,341 2.8 * CLACKAMAS ESD MULTNOMAH 6,302 0 6,302 6,302 0 6,302 0 0.0 * MULTNOMAH ESD MULTNOMAH 21,100,890 0 21,100,890 20,965,356 0 20,965,356 135,534 0.6 * NORTHWEST REGIONAL ESD MULTNOMAH 43,575 0 43,575 42,969 0 42,969 606 1.4 * LINN-BENTON ESD POLK 914 0 914 895 0 895 19 2.1 * WILLAMETTE REGIONAL ESD POLK 1,027,898 0 1,027,898 1,014,815 0 1,014,815 13,083 1.3 * NORTH CENTRAL ESD SHERMAN 426,414 0 426,414 426,185 0 426,185 228 0.1 * NORTHWEST REGIONAL ESD TILLAMOOK 462,414 0 462,414 458,422 0 458,422 3,991 0.9

90

TABLE 2. 4.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND EDUCATION SERVICE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * WILLAMETTE ESD TILLAMOOK 718 0 718 690 0 690 28 3.9 * UMATILLA ESD UMATILLA 2,023,886 0 2,023,886 1,881,316 0 1,881,316 142,570 7.0 * UMATILLA ESD UNION 105 0 105 105 0 105 0 0.0 * UNION/BAKER REGION 13 ESD UNION 843,385 0 843,385 830,926 0 830,926 12,459 1.5 WALLOWA ESD WALLOWA 1,944,081 0 1,944,081 1,915,830 0 1,915,830 28,251 1.5 * JEFFERSON ESD WASCO 3,902 0 3,902 3,767 0 3,767 135 3.5 * NORTH CENTRAL ESD WASCO 1,264 0 1,264 1,224 0 1,224 40 3.2 * REGION 9 ESD WASCO 638,875 0 638,875 619,593 0 619,593 19,282 3.0 * CLACKAMAS ESD WASHINGTON 51,352 0 51,352 44,029 0 44,029 39 0.1 * MULTNOMAH ESD WASHINGTON 107,846 0 107,846 104,591 0 104,591 212 0.2 * NORTHWEST REGIONAL ESD WASHINGTON 5,652,411 0 5,652,411 5,608,459 0 5,608,459 43,952 0.8 * WILLAMETTE REGIONAL ESD WASHINGTON 22,205 0 22,205 22,157 0 22,157 48 0.2 * GRANT ESD WHEELER 2,637 0 2,637 2,635 0 2,635 2 0.1 * NORTH CENTRAL ESD WHEELER 168,694 0 168,694 165,680 0 165,680 3,014 1.8 * NORTHWEST REGIONAL ESD YAMHILL 4,703 0 4,703 4,630 0 4,630 73 1.6 * WILLAMETTE ESD YAMHILL 1,532,036 0 1,532,036 1,515,977 0 1,515,977 16,059 1.0 STATEWIDE 81,024,615 0 81,024,597 80,127,530 0 80,127,530 882,481 1.1 NUMBER OF EDUCATION SERVICE TAX DISTRICTS: 64 * Indicates a joint district.

91

TABLE 2. 4.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY EDUCATION SERVICE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * MALHEUR ESD BAKER 12,850 0 12,850 0 12,850 0 0 0 12,850 * UNION/BAKER ESD BAKER 680,603 0 680,603 0 680,603 0 0 0 680,603 * LINN BENTON LINCOLN ESD BENTON 1,672,726 0 1,672,726 0 1,672,726 0 0 0 1,672,726 * WILLAMETTE REGIONAL ESD BENTON 854 0 854 0 854 0 0 0 854 * CLACKAMAS ESD CLACKAMAS 9,719,701 0 9,719,701 0 9,719,701 0 0 0 9,719,701 * ESD JEFFERSON COUNTY CLACKAMAS 12 0 12 0 12 0 0 0 12 * MULTNOMAH ESD CLACKAMAS 392,355 0 392,355 0 392,355 0 0 0 392,355 * NORTHWEST REGIONAL ESD CLACKAMAS 51,855 0 51,855 0 51,855 0 0 0 51,855 * WILLAMETTE REGIONAL ESD CLACKAMAS 44,017 0 44,017 0 44,017 0 0 0 44,017 * NORTHWEST REGIONAL ESD CLATSOP 596,374 0 596,374 0 596,374 0 0 0 596,374 * NW REGIONAL ESD COLUMBIA 494,777 0 494,777 0 494,777 0 0 0 494,777 * SOUTH COAST 7 ESD COOS 1,537,985 0 1,537,985 0 1,537,985 0 0 0 1,537,985 * HIGH DESERT ESD CROOK 115,576 0 115,576 0 115,576 0 0 0 115,576 * SOUTH COAST 7 ESD CURRY 905,503 0 905,503 0 905,503 0 0 0 905,503 * HIGH DESERT ESD DESCHUTES 1,269,555 0 1,269,555 0 1,269,555 0 0 0 1,269,555 DOUGLAS ESD DOUGLAS 2,942,318 0 2,942,318 0 2,942,318 0 0 0 2,942,318 * LANE ESD DOUGLAS 2,278 0 2,278 0 2,278 0 0 0 2,278 * SOUTH COAST 7 ESD DOUGLAS 158,558 0 158,558 0 158,558 0 0 0 158,558 * NORTH CENTRAL ESD GILLIAM 556,343 0 556,343 0 556,343 0 0 0 556,343 * GRANT ESD GRANT 1,393,407 0 1,393,407 0 1,393,407 0 0 0 1,393,407 * HARNEY ESD HARNEY 316,176 0 316,176 0 316,176 0 0 0 316,176 * WASCO ESD HOOD RIVER 634,609 0 634,609 0 634,609 0 0 0 634,609 * JACKSON ESD JACKSON 4,386,436 0 4,386,436 0 4,386,436 0 0 0 4,386,436 * DESCHUTES ESD JEFFERSON 15,235 0 15,235 0 15,235 0 0 0 15,235 * JEFFERSON ESD JEFFERSON 232,797 0 232,797 0 232,797 0 0 0 232,797 * SOUTHERN OR ESD JOSEPHINE 1,631,202 0 1,631,202 0 1,631,202 0 0 0 1,631,202 * SOUTHERN OR ESD KLAMATH 1,350,383 0 1,350,383 0 1,350,383 0 0 0 1,350,383 LAKE ESD LAKE 268,008 0 268,008 0 268,008 0 0 0 268,008 * LANE ESD LANE 4,702,685 0 4,702,685 0 4,702,685 0 0 0 4,702,685 * LINN-BENTON ESD LANE 19,636 0 19,636 0 19,636 0 0 0 19,636 * LINN-BENTON ESD LINCOLN 1,450,468 0 1,450,468 0 1,450,468 0 0 0 1,450,468 * LANE ESD LINN 1,815 0 1,815 0 1,815 0 0 0 1,815 * LINN-BENTON ESD LINN 1,835,920 0 1,835,920 0 1,835,920 0 0 0 1,835,920 * WILLAMETTE REGIONAL ESD LINN 59,405 0 59,405 0 59,405 0 0 0 59,405 MALHEUR ESD (CODE 22,23) MALHEUR 772 0 772 0 772 0 0 0 772 * HARNEY ESD MALHEUR 4,960 0 4,960 0 4,960 0 0 0 4,960 * MALHEUR ESD MALHEUR 410,688 0 410,688 0 410,688 0 0 0 410,688 * UNION/BAKER REGION 13 ESD MALHEUR 6,737 0 6,737 0 6,737 0 0 0 6,737 * LINN-BENTON ESD MARION 35,761 0 35,761 0 35,761 0 0 0 35,761 * WILLAMETTE REG ESD MARION 4,455,591 0 4,455,591 0 4,455,591 0 0 0 4,455,591 * UMATILLA ESD MORROW 588,900 0 588,900 0 588,900 0 0 0 588,900 * CLACKAMAS ESD MULTNOMAH 6,308 0 6,308 0 6,308 0 0 0 6,308 * MULTNOMAH ESD MULTNOMAH 21,112,808 0 21,100,887 0 21,100,887 0 0 0 21,100,887 * NORTHWEST REGIONAL ESD MULTNOMAH 43,692 0 43,575 0 43,575 0 0 0 43,575 * LINN-BENTON ESD POLK 914 0 914 0 914 0 0 0 914 * WILLAMETTE REGIONAL ESD POLK 1,027,899 0 1,027,899 0 1,027,899 0 0 0 1,027,899 * NORTH CENTRAL ESD SHERMAN 426,414 0 426,414 0 426,414 0 0 0 426,414 * NORTHWEST REGIONAL ESD TILLAMOOK 462,414 0 462,414 0 462,414 0 0 0 462,414

92

TABLE 2. 4.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY EDUCATION SERVICE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * WILLAMETTE ESD TILLAMOOK 718 0 718 0 718 0 0 0 718 * UMATILLA ESD UMATILLA 2,023,886 0 2,023,886 0 2,023,886 0 0 0 2,023,886 * UMATILLA ESD UNION 105 0 105 0 105 0 0 0 105 * UNION/BAKER REGION 13 ESD UNION 843,385 0 843,385 0 843,385 0 0 0 843,385 WALLOWA ESD WALLOWA 1,944,080 0 1,944,080 0 1,944,080 0 0 0 1,944,080 * JEFFERSON ESD WASCO 3,902 0 3,902 0 3,902 0 0 0 3,902 * NORTH CENTRAL ESD WASCO 1,264 0 1,264 0 1,264 0 0 0 1,264 * REGION 9 ESD WASCO 638,875 0 638,875 0 638,875 0 0 0 638,875 * CLACKAMAS ESD WASHINGTON 51,352 0 51,352 0 51,352 0 0 0 51,352 * MULTNOMAH ESD WASHINGTON 107,846 0 107,846 0 107,846 0 0 0 107,846 * NORTHWEST REGIONAL ESD WASHINGTON 5,652,403 0 5,652,403 0 5,652,403 0 0 0 5,652,403 * WILLAMETTE REGIONAL ESD WASHINGTON 22,205 0 22,205 0 22,205 0 0 0 22,205 * GRANT ESD WHEELER 2,636 0 2,636 0 2,636 0 0 0 2,636 * NORTH CENTRAL ESD WHEELER 168,693 0 168,693 0 168,693 0 0 0 168,693 * NORTHWEST REGIONAL ESD YAMHILL 4,703 0 4,703 0 4,703 0 0 0 4,703 * WILLAMETTE ESD YAMHILL 1,532,035 0 1,532,035 0 1,532,035 0 0 0 1,532,035 STATEWIDE 81,034,368 0 81,022,330 0 81,022,330 0 0 0 81,022,330 NUMBER OF EDUCATION SERVICE TAX DISTRICTS: 64 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

93

TABLE 2. 4.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY EDUCATION SERVICE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * MALHEUR ESD BAKER 0 0 0 0 0 0 0 0 0 * UNION/BAKER ESD BAKER 34 34 0 0 0 0 0 0 0 * LINN BENTON LINCOLN ESD BENTON 8,692 1,819 782 0 0 0 0 0 6,090 * WILLAMETTE REGIONAL ESD BENTON 0 0 0 0 0 0 0 0 0 * CLACKAMAS ESD CLACKAMAS 26,337 11,750 3,990 797 336 0 390 0 9,075 * ESD JEFFERSON COUNTY CLACKAMAS 0 0 0 0 0 0 0 0 0 * MULTNOMAH ESD CLACKAMAS 3,365 603 254 0 0 0 0 0 2,508 * NORTHWEST REGIONAL ESD CLACKAMAS 84 55 0 0 0 0 0 0 29 * WILLAMETTE REGIONAL ESD CLACKAMAS 0 0 0 0 0 0 0 0 0 * NORTHWEST REGIONAL ESD CLATSOP 521 46 459 2 0 0 0 0 15 * NW REGIONAL ESD COLUMBIA 3,578 2,186 748 0 0 0 0 0 643 * SOUTH COAST 7 ESD COOS 4,949 55 3,290 0 0 0 0 0 1,604 * HIGH DESERT ESD CROOK 1,828 1,499 0 0 0 0 0 0 329 * SOUTH COAST 7 ESD CURRY 809 243 555 0 0 0 0 0 11 * HIGH DESERT ESD DESCHUTES 2,885 1,374 62 0 829 0 0 0 619 DOUGLAS ESD DOUGLAS 8,693 6,236 1,235 14 0 0 0 0 1,208 * LANE ESD DOUGLAS 1 0 0 0 0 0 0 0 1 * SOUTH COAST 7 ESD DOUGLAS 99 34 4 0 0 0 0 0 61 * NORTH CENTRAL ESD GILLIAM 53 53 0 0 0 0 0 0 0 * GRANT ESD GRANT 1,945 1,095 0 0 0 0 850 0 0 * HARNEY ESD HARNEY 216 29 0 0 0 0 0 0 187 * WASCO ESD HOOD RIVER 4,807 1,456 108 0 0 0 0 0 3,243 * JACKSON ESD JACKSON 13,838 4,265 157 0 0 0 0 0 9,417 * DESCHUTES ESD JEFFERSON 0 0 0 0 0 0 0 0 0 * JEFFERSON ESD JEFFERSON 118 76 0 0 0 0 0 0 41 * SOUTHERN OR ESD JOSEPHINE 3,327 458 1,140 54 0 0 29 0 1,647 * SOUTHERN OR ESD KLAMATH 0 0 0 0 0 0 0 0 0 LAKE ESD LAKE 1,483 748 0 0 0 0 0 0 735 * LANE ESD LANE 11,643 4,199 1,261 0 0 0 0 0 6,183 * LINN-BENTON ESD LANE 377 75 208 0 0 0 0 0 94 * LINN-BENTON ESD LINCOLN 996 520 425 0 0 0 0 0 51 * LANE ESD LINN 0 0 0 0 0 0 0 0 0 * LINN-BENTON ESD LINN 1,420 970 322 0 0 0 0 0 127 * WILLAMETTE REGIONAL ESD LINN 4 0 0 0 0 0 0 0 4 MALHEUR ESD (CODE 22,23) MALHEUR 0 0 0 0 0 0 0 0 0 * HARNEY ESD MALHEUR 0 0 0 0 0 0 0 0 0 * MALHEUR ESD MALHEUR 153 153 0 0 0 0 0 0 0 * UNION/BAKER REGION 13 ESD MALHEUR 0 0 0 0 0 0 0 0 0 * LINN-BENTON ESD MARION 0 0 0 0 0 0 0 0 0 * WILLAMETTE REG ESD MARION 7,984 3,769 810 1 0 0 0 0 3,403 * UMATILLA ESD MORROW 1,575 38 0 0 0 0 0 0 1,536 * CLACKAMAS ESD MULTNOMAH 0 0 0 0 0 0 0 0 0 * MULTNOMAH ESD MULTNOMAH 60,093 0 61 0 13,344 0 0 0 46,688 * NORTHWEST REGIONAL ESD MULTNOMAH 46 0 0 0 24 0 0 0 22 * LINN-BENTON ESD POLK 0 0 0 0 0 0 0 0 0 * WILLAMETTE REGIONAL ESD POLK 2,356 1,682 515 0 0 0 0 0 158 * NORTH CENTRAL ESD SHERMAN 0 0 0 0 0 0 0 0 0 * NORTHWEST REGIONAL ESD TILLAMOOK 885 501 262 0 0 0 0 0 122 * WILLAMETTE ESD TILLAMOOK 0 0 0 0 0 0 0 0 0

94

TABLE 2. 4.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY EDUCATION SERVICE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * UMATILLA ESD UMATILLA 5,899 5,085 0 0 0 0 0 0 814 * UMATILLA ESD UNION 0 0 0 0 0 0 0 0 0 * UNION/BAKER REGION 13 ESD UNION 1,108 882 125 0 0 0 0 0 100 WALLOWA ESD WALLOWA 3,924 3,924 0 0 0 0 0 0 0 * JEFFERSON ESD WASCO 0 0 0 0 0 0 0 0 0 * NORTH CENTRAL ESD WASCO 0 0 0 0 0 0 0 0 0 * REGION 9 ESD WASCO 766 467 0 0 0 0 0 0 299 * CLACKAMAS ESD WASHINGTON 240 0 0 0 0 0 0 0 240 * MULTNOMAH ESD WASHINGTON 266 0 0 0 0 0 266 0 0 * NORTHWEST REGIONAL ESD WASHINGTON 23,323 11,244 2,529 0 0 0 31 0 9,518 * WILLAMETTE REGIONAL ESD WASHINGTON 31 0 31 0 0 0 0 0 0 * GRANT ESD WHEELER 0 0 0 0 0 0 0 0 0 * NORTH CENTRAL ESD WHEELER 0 0 0 0 0 0 0 0 0 * NORTHWEST REGIONAL ESD YAMHILL 201 168 33 0 0 0 0 0 0 * WILLAMETTE ESD YAMHILL 6,474 5,035 1,439 0 0 0 0 0 0 STATEWIDE 217,425 72,828 20,805 869 14,533 0 1,566 0 106,824 NUMBER OF EDUCATION SERVICE TAX DISTRICTS: 64 * Indicates a joint district.

95

TABLE 2. 4.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY EDUCATION SERVICE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * MALHEUR ESD BAKER 41,760 0 0 0 41,760 * UNION/BAKER ESD BAKER 930,492 0 183 0 930,675 * LINN BENTON LINCOLN ESD BENTON 5,505,801 0 0 19,656 5,486,145 * WILLAMETTE REGIONAL ESD BENTON 2,878 0 0 0 2,878 * CLACKAMAS ESD CLACKAMAS 27,668,104 9,647 0 1,338,506 26,339,245 * ESD JEFFERSON COUNTY CLACKAMAS 50 0 0 0 50 * MULTNOMAH ESD CLACKAMAS 859,003 0 0 0 859,003 * NORTHWEST REGIONAL ESD CLACKAMAS 369,047 0 0 1,836 367,211 * WILLAMETTE REGIONAL ESD CLACKAMAS 148,355 0 0 0 148,355 * NORTHWEST REGIONAL ESD CLATSOP 3,932,957 0 399 56,152 3,877,204 * NW REGIONAL ESD COLUMBIA 3,256,887 736 1,847 43,703 3,215,768 * SOUTH COAST 7 ESD COOS 3,589,590 0 0 119,836 3,469,754 * HIGH DESERT ESD CROOK 1,198,920 0 0 0 1,198,920 * SOUTH COAST 7 ESD CURRY 2,064,531 1,270 2 22,794 2,043,009 * HIGH DESERT ESD DESCHUTES 13,349,476 0 0 185,628 13,163,848 DOUGLAS ESD DOUGLAS 5,728,581 0 0 173,044 5,555,537 * LANE ESD DOUGLAS 10,206 0 0 0 10,206 * SOUTH COAST 7 ESD DOUGLAS 357,757 0 0 0 357,757 * NORTH CENTRAL ESD GILLIAM 273,876 1,637 0 0 275,513 * GRANT ESD GRANT 370,618 0 393 0 371,011 * HARNEY ESD HARNEY 352,521 0 0 0 352,521 * WASCO ESD HOOD RIVER 1,389,092 0 0 32,585 1,356,507 * JACKSON ESD JACKSON 13,015,925 10,602 19 583,952 12,442,594 * DESCHUTES ESD JEFFERSON 158,040 0 0 0 158,040 * JEFFERSON ESD JEFFERSON 981,275 0 0 10,490 970,785 * SOUTHERN OR ESD JOSEPHINE 4,761,213 1,561 0 134,125 4,628,650 * SOUTHERN OR ESD KLAMATH 3,853,442 2,093 631 24,482 3,831,684 LAKE ESD LAKE 420,170 367 594 0 421,132 * LANE ESD LANE 21,262,118 7,995 0 209,004 21,061,110 * LINN-BENTON ESD LANE 64,403 0 0 0 64,403 * LINN-BENTON ESD LINCOLN 5,142,282 0 36 385,751 4,756,567 * LANE ESD LINN 8,131 0 0 0 8,131 * LINN-BENTON ESD LINN 6,136,039 0 0 121,781 6,014,257 * WILLAMETTE REGIONAL ESD LINN 200,220 0 0 0 200,220 MALHEUR ESD (CODE 22,23) MALHEUR 5,521 0 10 0 5,530 * HARNEY ESD MALHEUR 5,521 0 10 0 5,530 * MALHEUR ESD MALHEUR 1,334,041 593 70 0 1,334,704 * UNION/BAKER REGION 13 ESD MALHEUR 9,212 0 0 0 9,212 * LINN-BENTON ESD MARION 117,287 0 0 0 117,287 * WILLAMETTE REG ESD MARION 15,546,845 1,671 0 576,753 14,971,763 * UMATILLA ESD MORROW 1,045,442 0 4 0 1,045,446 * CLACKAMAS ESD MULTNOMAH 17,668 0 0 0 17,668 * MULTNOMAH ESD MULTNOMAH 48,884,931 26,050 0 2,836,380 46,074,601 * NORTHWEST REGIONAL ESD MULTNOMAH 283,321 0 763 0 284,084 * LINN-BENTON ESD POLK 2,999 0 0 0 2,999 * WILLAMETTE REGIONAL ESD POLK 3,513,909 0 0 7,389 3,506,520 * NORTH CENTRAL ESD SHERMAN 211,142 0 27 0 211,169 * NORTHWEST REGIONAL ESD TILLAMOOK 3,006,593 0 0 0 3,006,593

96

TABLE 2. 4.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY EDUCATION SERVICE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * WILLAMETTE ESD TILLAMOOK 2,421 0 0 0 2,421 * UMATILLA ESD UMATILLA 3,616,880 0 155 24,149 3,592,886 * UMATILLA ESD UNION 187 0 0 0 187 * UNION/BAKER REGION 13 ESD UNION 1,180,298 0 844 27,901 1,153,242 WALLOWA ESD WALLOWA 511,965 0 579 0 512,544 * JEFFERSON ESD WASCO 16,271 0 0 0 16,271 * NORTH CENTRAL ESD WASCO 626 0 0 0 626 * REGION 9 ESD WASCO 1,413,026 0 0 47,426 1,365,600 * CLACKAMAS ESD WASHINGTON 129,402 0 0 0 129,402 * MULTNOMAH ESD WASHINGTON 232,352 0 0 0 232,352 * NORTHWEST REGIONAL ESD WASHINGTON 37,194,261 0 0 475,992 36,718,270 * WILLAMETTE REGIONAL ESD WASHINGTON 74,839 0 0 0 74,839 * GRANT ESD WHEELER 702 0 0 0 702 * NORTH CENTRAL ESD WHEELER 82,847 694 0 0 83,540 * NORTHWEST REGIONAL ESD YAMHILL 30,578 0 0 0 30,578 * WILLAMETTE ESD YAMHILL 5,163,584 0 0 0 5,163,584 STATEWIDE 251,032,908 64,916 6,556 7,459,312 243,645,069 NUMBER OF EDUCATION SERVICE DISTRICTS: 64 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

97

TABLE 2. 4.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY EDUCATION SERVICE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * MALHEUR ESD BAKER 41,760 12,847 38 230 28,646 * UNION/BAKER ESD BAKER 930,492 740,202 23,357 6,596 160,338 * LINN BENTON LINCOLN ESD BENTON 5,505,801 5,164,149 180,479 38,490 122,684 * WILLAMETTE REGIONAL ESD BENTON 2,878 2,842 0 1 35 * CLACKAMAS ESD CLACKAMAS 27,668,104 25,922,258 715,780 195,979 834,087 * ESD JEFFERSON COUNTY CLACKAMAS 50 0 0 0 50 * MULTNOMAH ESD CLACKAMAS 859,003 822,877 7,062 4,622 24,442 * NORTHWEST REGIONAL ESD CLACKAMAS 369,047 354,072 5,278 698 8,998 * WILLAMETTE REGIONAL ESD CLACKAMAS 148,355 135,302 955 2,292 9,807 * NORTHWEST REGIONAL ESD CLATSOP 3,932,957 3,673,209 108,117 24,702 126,928 * NW REGIONAL ESD COLUMBIA 3,256,887 2,691,729 72,223 142,827 350,108 * SOUTH COAST 7 ESD COOS 3,589,590 3,286,450 92,295 83,072 127,773 * HIGH DESERT ESD CROOK 1,198,920 1,103,687 36,670 13,793 44,770 * SOUTH COAST 7 ESD CURRY 2,064,531 1,917,632 37,586 79,736 29,577 * HIGH DESERT ESD DESCHUTES 13,349,476 12,625,305 339,456 61,386 323,329 DOUGLAS ESD DOUGLAS 5,728,581 5,003,303 200,041 148,532 376,704 * LANE ESD DOUGLAS 10,206 8,524 199 124 1,359 * SOUTH COAST 7 ESD DOUGLAS 357,757 312,859 13,252 13,693 17,954 * NORTH CENTRAL ESD GILLIAM 273,876 162,008 16,131 5,962 89,774 * GRANT ESD GRANT 370,618 344,260 10,972 4,871 10,515 * HARNEY ESD HARNEY 352,521 308,827 8,491 5,600 29,603 * WASCO ESD HOOD RIVER 1,389,092 1,264,142 35,004 10,131 79,815 * JACKSON ESD JACKSON 13,015,925 11,920,685 429,785 225,477 439,977 * DESCHUTES ESD JEFFERSON 158,040 148,506 881 1,499 7,154 * JEFFERSON ESD JEFFERSON 981,275 663,465 19,966 10,306 287,538 * SOUTHERN OR ESD JOSEPHINE 4,761,213 4,413,769 94,689 133,238 119,516 * SOUTHERN OR ESD KLAMATH 3,853,442 3,034,160 99,845 78,422 641,016 LAKE ESD LAKE 420,170 366,189 9,697 6,088 38,196 * LANE ESD LANE 21,262,118 19,704,236 698,105 341,647 518,131 * LINN-BENTON ESD LANE 64,403 57,487 944 1,512 4,459 * LINN-BENTON ESD LINCOLN 5,142,282 4,792,342 105,371 89,568 155,000 * LANE ESD LINN 8,131 8,106 0 21 4 * LINN-BENTON ESD LINN 6,136,039 5,608,921 203,680 108,981 214,456 * WILLAMETTE REGIONAL ESD LINN 200,220 175,545 4,816 3,868 15,991 MALHEUR ESD (CODE 22,23) MALHEUR 5,521 1,079 0 155 4,286 * HARNEY ESD MALHEUR 5,521 1,079 0 155 4,286 * MALHEUR ESD MALHEUR 1,334,041 1,134,958 41,153 44,382 113,547 * UNION/BAKER REGION 13 ESD MALHEUR 9,212 6,276 25 298 2,613 * LINN-BENTON ESD MARION 117,287 106,662 1,117 2,596 6,912 * WILLAMETTE REG ESD MARION 15,546,845 14,353,473 455,160 187,188 551,024 * UMATILLA ESD MORROW 1,045,442 567,434 14,083 19,775 444,151 * CLACKAMAS ESD MULTNOMAH 17,668 17,385 26 0 257 * MULTNOMAH ESD MULTNOMAH 48,884,931 44,030,418 2,381,490 88,375 2,384,648 * NORTHWEST REGIONAL ESD MULTNOMAH 283,321 239,701 26,855 732 16,033 * LINN-BENTON ESD POLK 2,999 2,889 16 76 17 * WILLAMETTE REGIONAL ESD POLK 3,513,909 3,313,290 54,051 46,510 100,057 * NORTH CENTRAL ESD SHERMAN 211,142 114,721 1,879 8,782 85,760 * NORTHWEST REGIONAL ESD TILLAMOOK 3,006,593 2,836,157 33,138 39,373 97,925 * WILLAMETTE ESD TILLAMOOK 2,421 1,671 0 81 670

98

TABLE 2. 4.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY EDUCATION SERVICE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * UMATILLA ESD UMATILLA 3,616,880 2,758,351 103,705 42,424 712,400 * UMATILLA ESD UNION 187 156 29 0 2 * UNION/BAKER REGION 13 ESD UNION 1,180,298 1,038,621 36,419 9,099 96,160 WALLOWA ESD WALLOWA 511,965 437,218 6,803 11,785 56,159 * JEFFERSON ESD WASCO 16,271 5,832 19 31 10,389 * NORTH CENTRAL ESD WASCO 626 610 0 3 12 * REGION 9 ESD WASCO 1,413,026 1,222,878 32,041 15,727 142,380 * CLACKAMAS ESD WASHINGTON 129,402 113,104 13,582 29 2,687 * MULTNOMAH ESD WASHINGTON 232,352 227,438 868 2 4,044 * NORTHWEST REGIONAL ESD WASHINGTON 37,194,261 34,336,893 1,594,169 116,928 1,146,270 * WILLAMETTE REGIONAL ESD WASHINGTON 74,839 71,199 81 917 2,642 * GRANT ESD WHEELER 702 699 0 0 3 * NORTH CENTRAL ESD WHEELER 82,847 79,207 892 867 1,881 * NORTHWEST REGIONAL ESD YAMHILL 30,578 27,084 187 1,485 1,822 * WILLAMETTE ESD YAMHILL 5,163,584 4,753,963 157,901 80,869 170,850 STATEWIDE 251,032,908 228,549,267 8,526,856 2,562,453 11,394,333 NUMBER OF EDUCATION SERVICE TAX DISTRICTS: 64 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

COMMUNITY COLLEGE DISTRICTS

90

99

TABLE 2. 5.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND COMMUNITY COLLEGE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * BLUE MOUNTAIN COMMUNITY COLLEGE BAKER 614,977 0 614,977 557,797 0 557,797 57,180 9.3 * TREASURE VALLEY COMM COLLEGE BAKER 51,634 0 51,634 46,292 0 46,292 5,342 10.3 * LANE COMMUNITY COLLEGE BENTON 51,203 21,686 72,881 50,190 21,694 71,884 1,013 2.0 * LINN-BENTON COMMUNITY COLLEGE BENTON 2,716,943 994,222 3,712,446 2,679,844 992,940 3,672,784 30,074 1.1 CLACKAMAS COMMUNITY COLLEGE CLACKAMAS 11,375,478 4,717,750 16,093,228 11,294,973 4,717,750 16,012,723 80,505 0.7 * COM COLL MT HOOD CLACKAMAS 1,301,962 0 1,301,962 1,297,372 0 1,297,372 4,589 0.4 * PORTLAND COMMUNITY COLLEGE CLACKAMAS 1,327,292 995,959 2,323,250 1,327,209 995,959 2,323,168 82 0.0 CLATSOP COMMUNITY COLLEGE CLATSOP 3,018,507 0 3,018,507 2,973,855 0 2,973,855 44,652 1.5 * PORTLAND COMMUNITY COLLEGE COLUMBIA 695,929 530,069 1,225,998 684,223 530,069 1,214,292 11,706 1.7 * SOUTHWESTERN OREGON COOS 2,406,245 0 2,406,245 2,389,733 0 2,389,733 16,512 0.7 * CENTRAL OREGON COMMUNITY COLLEGE CROOK 743,810 124,088 867,898 732,064 124,088 856,152 11,746 1.6 * SOUTHWESTERN OREGON COMM COLLEGE CURRY 1,433,595 0 1,433,595 1,433,062 0 1,433,062 532 0.0 * CENTRAL OREGON COMMUNITY COLLEGE DESCHUTES 8,167,265 1,362,838 9,530,103 8,123,770 1,362,838 9,486,609 43,495 0.5 * LANE COMMUNITY COLLEGE DOUGLAS 5,003 2,120 7,122 4,938 2,120 7,058 65 1.3 * SOUTHWESTERN OREGON COMM COLLEGE DOUGLAS 243,743 0 243,743 239,159 0 239,159 4,584 1.9 UMPQUA COMMUNITY COLLEGE DOUGLAS 2,529,349 0 2,529,349 2,500,386 0 2,500,386 28,962 1.1 * COLUMBIA GORGE COMM COLLEGE HOOD RIVER 343,261 573,832 917,093 338,897 573,832 912,729 4,364 1.3 * MT. HOOD COMMUNITY COLLEGE HOOD RIVER 42,653 0 42,653 41,569 0 41,569 1,085 2.5 * ROGUE COMMUNITY COLLEGE JACKSON 6,381,287 1,629,624 8,010,911 6,372,512 1,629,624 8,002,136 8,774 0.1 * CENTRAL OREGON COMMUNITY COLLEGE JEFFERSON 700,326 116,836 817,162 679,670 116,836 796,506 20,656 2.9 * ROGUE COMMUNITY COLLEGE JOSEPHINE 2,373,716 0 2,373,716 2,372,745 0 2,372,745 971 0.0 * CENTRAL OREGON COMMUNITY COLLEGE KLAMATH 145,674 0 145,674 145,451 0 145,451 224 0.2 KLAMATH COMMUNITY COLLEGE KLAMATH 1,480,917 0 1,480,917 1,479,795 0 1,479,795 1,122 0.1 * CENTRAL OREGON COMMUNITY COLLEGE LAKE 65,984 11,007 76,992 65,783 11,007 76,790 202 0.3 * LANE COMMUNITY COLLEGE LANE 13,061,057 5,534,107 18,595,165 12,908,873 5,534,107 18,442,981 152,184 1.2 OREGON COAST COMMUNITY COLLEGE LINCOLN 835,838 1,501,044 2,336,882 829,344 1,501,044 2,330,388 6,494 0.8 * CHEMEKETA COMMUNITY COLLEGE LINN 149,684 80,929 230,613 146,881 80,929 227,810 2,803 1.9 * LANE COMMUNITY COLLEGE LINN 148,327 62,844 211,171 146,571 62,844 209,415 1,756 1.2 * LINN-BENTON COMMUNITY COLLEGE LINN 2,886,571 1,057,772 3,944,343 2,824,316 1,057,772 3,882,088 62,255 2.2 * TREASURE VALLEY COMM COLLEGE MALHEUR 1,574,110 0 1,574,110 1,520,599 0 1,520,599 53,512 3.4 * CHEMEKETA COM COL MARION 9,472,144 5,122,119 14,594,263 9,393,223 5,122,119 14,515,342 78,921 0.8 * BLUE MOUNTAIN COMMUNITY COLLEGE MORROW 691,145 0 691,145 671,967 0 671,967 19,178 2.8 BLUE MOUNTAIN COMMUNITY COLLEGE MORROW 0 330,988 330,988 0 330,988 330,988 0 NA * MT. HOOD COMMUNITY COLLEGE MULTNOMAH 7,138,724 0 7,138,724 7,033,951 0 7,033,951 104,774 1.5 * PORTLAND COMMUNITY COLLEGE MULTNOMAH 9,023,567 6,779,316 15,802,883 8,998,014 6,779,316 15,777,329 25,554 0.3 * CHEMEKETA COMMUNITY COLLEGE POLK 2,170,125 1,173,488 3,343,613 2,142,488 1,173,488 3,315,977 27,636 1.3 TILLAMOOK BAY COMMUNITY COLLEGE TILLAMOOK 793,180 0 793,180 786,314 0 786,314 6,866 0.9 * BLUE MOUNTAIN COMMUNITY COLLEGE UMATILLA 2,375,265 1,143,278 3,518,543 2,207,943 1,143,278 3,351,221 167,323 7.0

100

TABLE 2. 5.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND COMMUNITY COLLEGE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * CENTRAL OREGON COMMUNITY COLLEGE WASCO 3,762 628 4,389 3,468 628 4,096 293 7.8 CGCC BOND (WASCO ONLY) WASCO 0 782,971 782,971 0 782,971 782,971 0 NA * COLUMBIA GORGE COMMUNITY COLLEGE WASCO 372,097 622,024 994,121 360,925 622,024 982,949 11,171 3.0 * PORTLAND COMMUNITY COLLEGE WASHINGTON 10,508,062 7,884,870 18,392,932 10,426,343 7,884,400 18,310,742 81,024 0.8 * CHEMEKETA COMMUNITY COLLEGE YAMHILL 1,966,908 1,063,431 3,030,338 1,944,612 1,063,431 3,008,043 22,296 1.1 * PORTLAND COMMUNITY COLLEGE YAMHILL 580,202 435,356 1,015,558 574,834 435,356 1,010,190 5,368 0.9 STATEWIDE 111,967,519 44,655,194 156,623,986 110,751,956 44,653,450 155,405,406 1,207,843 1.1 NUMBER OF COMMUNITY COLLEGE TAX DISTRICTS: 44 * Indicates a joint district.

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TABLE 2. 5.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY COMMUNITY COLLEGE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * BLUE MOUNTAIN COMMUNITY COLLEGE BAKER 614,977 0 614,977 0 614,977 0 0 0 614,977 * TREASURE VALLEY COMM COLLEGE BAKER 51,634 0 51,634 0 51,634 0 0 0 51,634 * LANE COMMUNITY COLLEGE BENTON 51,203 0 51,203 0 51,203 0 0 21,686 72,889 * LINN-BENTON COMMUNITY COLLEGE BENTON 2,713,430 0 2,713,430 0 2,713,430 0 0 994,222 3,707,652 CLACKAMAS COMMUNITY COLLEGE CLACKAMAS 11,375,478 0 11,375,478 0 11,375,478 0 0 4,717,750 16,093,228 * COM COLL MT HOOD CLACKAMAS 1,301,962 0 1,301,962 0 1,301,962 0 0 0 1,301,962 * PORTLAND COMMUNITY COLLEGE CLACKAMAS 1,327,292 0 1,327,292 0 1,327,292 0 0 995,959 2,323,250 CLATSOP COMMUNITY COLLEGE CLATSOP 3,018,507 0 3,018,507 0 3,018,507 0 0 0 3,018,507 * PORTLAND COMMUNITY COLLEGE COLUMBIA 695,932 0 695,932 0 695,932 0 0 530,070 1,226,002 * SOUTHWESTERN OREGON COOS 2,406,242 0 2,406,242 0 2,406,242 0 0 0 2,406,242 * CENTRAL OREGON COMMUNITY COLLEGE CROOK 743,810 0 743,810 0 743,810 0 0 124,088 867,898 * SOUTHWESTERN OREGON COMM COLLEGE CURRY 1,433,594 0 1,433,594 0 1,433,594 0 0 0 1,433,594 * CENTRAL OREGON COMMUNITY COLLEGE DESCHUTES 8,167,265 0 8,167,265 0 8,167,265 0 0 1,362,835 9,530,100 * LANE COMMUNITY COLLEGE DOUGLAS 5,003 0 5,003 0 5,003 0 0 2,120 7,122 * SOUTHWESTERN OREGON COMM COLLEGE DOUGLAS 243,742 0 243,742 0 243,742 0 0 0 243,742 UMPQUA COMMUNITY COLLEGE DOUGLAS 2,529,341 0 2,529,341 0 2,529,341 0 0 0 2,529,341 * COLUMBIA GORGE COMM COLLEGE HOOD RIVER 343,261 0 343,261 0 343,261 0 0 573,832 917,092 * MT. HOOD COMMUNITY COLLEGE HOOD RIVER 42,653 0 42,653 0 42,653 0 0 0 42,653 * ROGUE COMMUNITY COLLEGE JACKSON 6,381,285 0 6,381,285 0 6,381,285 0 0 1,629,621 8,010,906 * CENTRAL OREGON COMMUNITY COLLEGE JEFFERSON 700,325 0 700,325 0 700,325 0 0 116,836 817,160 * ROGUE COMMUNITY COLLEGE JOSEPHINE 2,373,712 0 2,373,712 0 2,373,712 0 0 0 2,373,712 * CENTRAL OREGON COMMUNITY COLLEGE KLAMATH 145,674 0 145,674 0 145,674 0 0 0 145,674 KLAMATH COMMUNITY COLLEGE KLAMATH 1,480,911 0 1,480,911 0 1,480,911 0 0 0 1,480,911 * CENTRAL OREGON COMMUNITY COLLEGE LAKE 65,988 0 65,988 0 65,988 0 0 11,009 76,996 * LANE COMMUNITY COLLEGE LANE 13,061,057 0 13,061,057 0 13,061,057 0 0 5,534,107 18,595,165 OREGON COAST COMMUNITY COLLEGE LINCOLN 835,832 0 835,832 0 835,832 0 0 1,501,043 2,336,875 * CHEMEKETA COMMUNITY COLLEGE LINN 149,684 0 149,684 0 149,684 0 0 80,929 230,613 * LANE COMMUNITY COLLEGE LINN 148,327 0 148,327 0 148,327 0 0 62,844 211,171 * LINN-BENTON COMMUNITY COLLEGE LINN 2,886,376 0 2,886,376 0 2,886,376 0 0 1,057,623 3,943,999 * TREASURE VALLEY COMM COLLEGE MALHEUR 1,574,110 0 1,574,110 0 1,574,110 0 0 0 1,574,110 * CHEMEKETA COM COL MARION 9,472,140 0 9,472,140 0 9,472,140 0 0 5,122,113 14,594,253 * BLUE MOUNTAIN COMMUNITY COLLEGE MORROW 691,144 0 691,144 0 691,144 0 0 0 691,144 BLUE MOUNTAIN COMMUNITY COLLEGE MORROW NA 0 0 0 0 0 0 330,988 330,988 * MT. HOOD COMMUNITY COLLEGE MULTNOMAH 7,143,255 0 7,138,721 0 7,138,721 0 0 0 7,138,721 * PORTLAND COMMUNITY COLLEGE MULTNOMAH 9,028,581 0 9,023,607 0 9,023,607 0 0 6,779,226 15,802,833 * CHEMEKETA COMMUNITY COLLEGE POLK 2,170,124 0 2,170,124 0 2,170,124 0 0 1,173,490 3,343,614 TILLAMOOK BAY COMMUNITY COLLEGE TILLAMOOK 793,176 0 793,176 0 793,176 0 0 0 793,176 * BLUE MOUNTAIN COMMUNITY COLLEGE UMATILLA 2,375,264 0 2,375,264 0 2,375,264 0 0 1,143,276 3,518,540

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TABLE 2. 5.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY COMMUNITY COLLEGE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * CENTRAL OREGON COMMUNITY COLLEGE WASCO 3,762 0 3,762 0 3,762 0 0 628 4,389 CGCC BOND (WASCO ONLY) WASCO NA 0 0 0 0 0 0 782,971 782,971 * COLUMBIA GORGE COMMUNITY COLLEGE WASCO 372,097 0 372,097 0 372,097 0 0 622,024 994,121 * PORTLAND COMMUNITY COLLEGE WASHINGTON 10,508,047 0 10,508,047 0 10,508,047 0 0 7,884,859 18,392,906 * CHEMEKETA COMMUNITY COLLEGE YAMHILL 1,966,908 0 1,966,908 0 1,966,908 0 0 1,063,432 3,030,340 * PORTLAND COMMUNITY COLLEGE YAMHILL 580,202 0 580,202 0 580,202 0 0 435,357 1,015,559 STATEWIDE 111,973,311 0 111,963,801 0 111,963,801 0 0 44,654,933 156,618,735 NUMBER OF COMMUNITY COLLEGE TAX DISTRICTS: 44 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

103

TABLE 2. 5.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY COMMUNITY COLLEGE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * BLUE MOUNTAIN COMMUNITY COLLEGE BAKER 31 31 0 0 0 0 0 0 0 * TREASURE VALLEY COMM COLLEGE BAKER 0 0 0 0 0 0 0 0 0 * LANE COMMUNITY COLLEGE BENTON 247 102 0 0 0 0 0 0 145 * LINN-BENTON COMMUNITY COLLEGE BENTON 19,357 4,012 1,759 0 0 0 0 0 13,586 CLACKAMAS COMMUNITY COLLEGE CLACKAMAS 48,675 23,772 7,277 242 143 0 836 0 16,405 * COM COLL MT HOOD CLACKAMAS 7,235 1,659 1,062 912 359 0 0 0 3,243 * PORTLAND COMMUNITY COLLEGE CLACKAMAS 1,473 31 0 0 0 0 0 0 1,442 CLATSOP COMMUNITY COLLEGE CLATSOP 2,639 231 2,323 10 0 0 0 0 75 * PORTLAND COMMUNITY COLLEGE COLUMBIA 6,332 2,194 2,073 0 0 0 0 0 2,065 * SOUTHWESTERN OREGON COOS 7,835 87 5,209 0 0 0 0 0 2,540 * CENTRAL OREGON COMMUNITY COLLEGE CROOK 13,731 11,260 0 0 0 0 0 0 2,471 * SOUTHWESTERN OREGON COMM COLLEGE CURRY 1,281 385 878 0 0 0 0 0 17 * CENTRAL OREGON COMMUNITY COLLEGE DESCHUTES 21,661 10,319 466 0 6,226 0 0 0 4,651 * LANE COMMUNITY COLLEGE DOUGLAS 6 0 0 0 0 0 0 0 6 * SOUTHWESTERN OREGON COMM COLLEGE DOUGLAS 157 54 7 0 0 0 0 0 96 UMPQUA COMMUNITY COLLEGE DOUGLAS 7,470 5,359 1,061 12 0 0 0 0 1,038 * COLUMBIA GORGE COMM COLLEGE HOOD RIVER 7,270 2,248 166 0 0 0 0 0 4,856 * MT. HOOD COMMUNITY COLLEGE HOOD RIVER 103 0 0 0 0 0 0 0 103 * ROGUE COMMUNITY COLLEGE JACKSON 25,049 7,720 283 0 0 0 0 0 17,046 * CENTRAL OREGON COMMUNITY COLLEGE JEFFERSON 355 231 0 0 0 0 0 0 125 * ROGUE COMMUNITY COLLEGE JOSEPHINE 4,841 666 1,659 78 0 0 42 0 2,396 * CENTRAL OREGON COMMUNITY COLLEGE KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH COMMUNITY COLLEGE KLAMATH 0 0 0 0 0 0 0 0 0 * CENTRAL OREGON COMMUNITY COLLEGE LAKE 239 52 0 0 0 0 0 0 187 * LANE COMMUNITY COLLEGE LANE 46,229 16,800 4,978 0 0 0 0 0 24,451 OREGON COAST COMMUNITY COLLEGE LINCOLN 1,536 798 661 0 0 0 0 0 78 * CHEMEKETA COMMUNITY COLLEGE LINN 383 0 370 0 0 0 0 0 12 * LANE COMMUNITY COLLEGE LINN 31 31 0 0 0 0 0 0 0 * LINN-BENTON COMMUNITY COLLEGE LINN 2,906 2,157 462 0 0 0 0 0 287 * TREASURE VALLEY COMM COLLEGE MALHEUR 609 609 0 0 0 0 0 0 0 * CHEMEKETA COM COL MARION 25,949 12,250 2,632 5 0 0 0 0 11,061 * BLUE MOUNTAIN COMMUNITY COLLEGE MORROW 1,848 45 0 0 0 0 0 0 1,803 BLUE MOUNTAIN COMMUNITY COLLEGE MORROW 885 22 0 0 0 0 0 0 863 * MT. HOOD COMMUNITY COLLEGE MULTNOMAH 21,587 0 65 0 14,551 0 0 0 6,970 * PORTLAND COMMUNITY COLLEGE MULTNOMAH 43,481 0 0 0 77 0 0 0 43,404 * CHEMEKETA COMMUNITY COLLEGE POLK 7,657 5,468 1,674 1 0 0 0 0 515 TILLAMOOK BAY COMMUNITY COLLEGE TILLAMOOK 1,516 858 448 0 0 0 0 0 209 * BLUE MOUNTAIN COMMUNITY COLLEGE UMATILLA 10,255 8,840 0 0 0 0 0 0 1,415 * CENTRAL OREGON COMMUNITY COLLEGE WASCO 0 0 0 0 0 0 0 0 0

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TABLE 2. 5.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY COMMUNITY COLLEGE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- CGCC BOND (WASCO ONLY) WASCO 931 568 0 0 0 0 0 0 364 * COLUMBIA GORGE COMMUNITY COLLEGE WASCO 1,183 721 0 0 0 0 0 0 462 * PORTLAND COMMUNITY COLLEGE WASHINGTON 75,700 36,190 8,192 0 0 0 387 0 30,931 * CHEMEKETA COMMUNITY COLLEGE YAMHILL 12,760 10,874 1,886 0 0 0 0 0 0 * PORTLAND COMMUNITY COLLEGE YAMHILL 4,521 2,977 1,545 0 0 0 0 0 0 STATEWIDE 435,953 169,618 47,137 1,260 21,356 0 1,265 0 195,318 NUMBER OF COMMUNITY COLLEGE TAX DISTRICTS: 44 * Indicates a joint district.

105

TABLE 2. 5.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY COMMUNITY COLLEGE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * BLUE MOUNTAIN COMMUNITY COLLEGE BAKER 930,051 0 183 0 930,233 * TREASURE VALLEY COMM COLLEGE BAKER 42,202 0 0 0 42,202 * LANE COMMUNITY COLLEGE BENTON 82,706 0 0 0 82,706 * LINN-BENTON COMMUNITY COLLEGE BENTON 5,425,973 0 0 19,656 5,406,317 CLACKAMAS COMMUNITY COLLEGE CLACKAMAS 21,449,736 9,647 0 1,085,927 20,373,456 * COM COLL MT HOOD CLACKAMAS 2,762,482 0 0 115,155 2,647,327 * PORTLAND COMMUNITY COLLEGE CLACKAMAS 4,832,341 0 0 139,260 4,693,081 CLATSOP COMMUNITY COLLEGE CLATSOP 3,932,957 0 399 56,152 3,877,204 * PORTLAND COMMUNITY COLLEGE COLUMBIA 2,458,281 736 1,847 0 2,460,864 * SOUTHWESTERN OREGON COOS 3,548,620 0 0 119,836 3,428,784 * CENTRAL OREGON COMMUNITY COLLEGE CROOK 1,198,920 0 0 0 1,198,920 * SOUTHWESTERN OREGON COMM COLLEGE CURRY 2,064,531 1,270 2 22,794 2,043,009 * CENTRAL OREGON COMMUNITY COLLEGE DESCHUTES 13,349,476 0 0 185,628 13,163,848 * LANE COMMUNITY COLLEGE DOUGLAS 8,081 0 0 0 8,081 * SOUTHWESTERN OREGON COMM COLLEGE DOUGLAS 347,360 0 0 0 347,360 UMPQUA COMMUNITY COLLEGE DOUGLAS 5,730,564 0 0 173,044 5,557,520 * COLUMBIA GORGE COMM COLLEGE HOOD RIVER 1,302,345 0 0 32,585 1,269,761 * MT. HOOD COMMUNITY COLLEGE HOOD RIVER 86,747 0 0 0 86,747 * ROGUE COMMUNITY COLLEGE JACKSON 13,015,925 10,602 19 583,952 12,442,594 * CENTRAL OREGON COMMUNITY COLLEGE JEFFERSON 1,139,315 0 0 10,490 1,128,825 * ROGUE COMMUNITY COLLEGE JOSEPHINE 4,761,213 1,561 0 134,125 4,628,650 * CENTRAL OREGON COMMUNITY COLLEGE KLAMATH 234,807 0 0 0 234,807 KLAMATH COMMUNITY COLLEGE KLAMATH 3,618,511 2,093 631 24,482 3,596,754 * CENTRAL OREGON COMMUNITY COLLEGE LAKE 105,996 367 0 0 106,363 * LANE COMMUNITY COLLEGE LANE 21,296,071 7,995 0 209,004 21,095,062 OREGON COAST COMMUNITY COLLEGE LINCOLN 5,142,282 0 36 385,751 4,756,567 * CHEMEKETA COMMUNITY COLLEGE LINN 239,150 0 0 0 239,150 * LANE COMMUNITY COLLEGE LINN 248,846 0 0 9,272 239,574 * LINN-BENTON COMMUNITY COLLEGE LINN 5,856,393 0 0 112,509 5,743,883 * TREASURE VALLEY COMM COLLEGE MALHEUR 1,285,900 593 70 0 1,286,563 * CHEMEKETA COM COL MARION 15,664,133 1,671 0 576,753 15,089,051 * BLUE MOUNTAIN COMMUNITY COLLEGE MORROW 1,045,442 0 4 0 1,045,446 BLUE MOUNTAIN COMMUNITY COLLEGE MORROW 1,045,442 0 4 0 1,045,446 * MT. HOOD COMMUNITY COLLEGE MULTNOMAH 14,838,584 9,222 0 323,429 14,524,378 * PORTLAND COMMUNITY COLLEGE MULTNOMAH 34,354,375 16,827 763 2,512,951 31,859,014 * CHEMEKETA COMMUNITY COLLEGE POLK 3,516,908 0 0 7,389 3,509,519 TILLAMOOK BAY COMMUNITY COLLEGE TILLAMOOK 3,009,015 0 0 0 3,009,015 * BLUE MOUNTAIN COMMUNITY COLLEGE UMATILLA 3,616,880 0 155 24,149 3,592,886

106

TABLE 2. 5.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY COMMUNITY COLLEGE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * CENTRAL OREGON COMMUNITY COLLEGE WASCO 6,063 0 0 0 6,063 CGCC BOND (WASCO ONLY) WASCO 1,423,860 0 0 47,426 1,376,434 * COLUMBIA GORGE COMMUNITY COLLEGE WASCO 1,423,860 0 0 47,426 1,376,434 * PORTLAND COMMUNITY COLLEGE WASHINGTON 37,630,853 0 0 475,992 37,154,862 * CHEMEKETA COMMUNITY COLLEGE YAMHILL 3,142,528 0 0 0 3,142,528 * PORTLAND COMMUNITY COLLEGE YAMHILL 2,051,634 0 0 0 2,051,634 STATEWIDE 246,798,055 62,585 4,108 7,387,708 239,477,041 NUMBER OF COMMUNITY COLLEGE DISTRICTS: 44 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

107

TABLE 2. 5.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY COMMUNITY COLLEGE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * BLUE MOUNTAIN COMMUNITY COLLEGE BAKER 930,051 740,202 23,357 6,596 159,896 * TREASURE VALLEY COMM COLLEGE BAKER 42,202 12,847 38 230 29,087 * LANE COMMUNITY COLLEGE BENTON 82,706 74,059 1,239 2,203 5,206 * LINN-BENTON COMMUNITY COLLEGE BENTON 5,425,973 5,092,933 179,240 36,288 117,512 CLACKAMAS COMMUNITY COLLEGE CLACKAMAS 21,450,967 19,975,657 599,877 165,008 710,424 * COM COLL MT HOOD CLACKAMAS 2,762,482 2,589,133 39,276 38,439 95,634 * PORTLAND COMMUNITY COLLEGE CLACKAMAS 4,831,110 4,669,719 89,921 144 71,325 CLATSOP COMMUNITY COLLEGE CLATSOP 3,932,957 3,673,209 108,117 24,702 126,928 * PORTLAND COMMUNITY COLLEGE COLUMBIA 2,458,281 2,133,077 62,659 91,860 170,684 * SOUTHWESTERN OREGON COOS 3,548,620 3,248,004 92,164 81,495 126,957 * CENTRAL OREGON COMMUNITY COLLEGE CROOK 1,198,920 1,103,687 36,670 13,793 44,770 * SOUTHWESTERN OREGON COMM COLLEGE CURRY 2,064,531 1,917,632 37,586 79,736 29,577 * CENTRAL OREGON COMMUNITY COLLEGE DESCHUTES 13,349,476 12,625,305 339,456 61,386 323,329 * LANE COMMUNITY COLLEGE DOUGLAS 8,081 6,399 199 124 1,359 * SOUTHWESTERN OREGON COMM COLLEGE DOUGLAS 347,360 303,095 12,970 13,618 17,677 UMPQUA COMMUNITY COLLEGE DOUGLAS 5,730,564 5,005,286 200,041 148,532 376,704 * COLUMBIA GORGE COMM COLLEGE HOOD RIVER 1,302,345 1,193,898 30,881 9,325 68,242 * MT. HOOD COMMUNITY COLLEGE HOOD RIVER 86,747 70,245 4,123 807 11,572 * ROGUE COMMUNITY COLLEGE JACKSON 13,015,925 11,920,685 429,785 225,477 439,977 * CENTRAL OREGON COMMUNITY COLLEGE JEFFERSON 1,139,315 811,971 20,847 11,805 294,692 * ROGUE COMMUNITY COLLEGE JOSEPHINE 4,761,213 4,413,769 94,689 133,238 119,516 * CENTRAL OREGON COMMUNITY COLLEGE KLAMATH 234,807 177,992 4,596 7,212 45,007 KLAMATH COMMUNITY COLLEGE KLAMATH 3,618,511 2,856,044 95,249 71,209 596,009 * CENTRAL OREGON COMMUNITY COLLEGE LAKE 105,996 91,680 629 2,000 11,688 * LANE COMMUNITY COLLEGE LANE 21,296,071 19,732,711 698,964 342,592 521,804 OREGON COAST COMMUNITY COLLEGE LINCOLN 5,142,282 4,792,342 105,371 89,568 155,000 * CHEMEKETA COMMUNITY COLLEGE LINN 239,150 216,441 4,294 3,894 14,522 * LANE COMMUNITY COLLEGE LINN 248,846 224,702 6,170 5,007 12,968 * LINN-BENTON COMMUNITY COLLEGE LINN 5,856,393 5,351,430 198,033 103,968 202,962 * TREASURE VALLEY COMM COLLEGE MALHEUR 1,285,900 1,100,488 40,470 40,547 104,396 * CHEMEKETA COM COL MARION 15,664,133 14,460,136 456,277 189,784 557,936 * BLUE MOUNTAIN COMMUNITY COLLEGE MORROW 1,045,442 567,434 14,083 19,775 444,151 BLUE MOUNTAIN COMMUNITY COLLEGE MORROW 1,045,442 567,434 14,083 19,775 444,151 * MT. HOOD COMMUNITY COLLEGE MULTNOMAH 14,838,584 13,081,888 549,265 74,110 1,133,321 * PORTLAND COMMUNITY COLLEGE MULTNOMAH 34,354,375 31,212,654 1,859,106 14,997 1,267,618 * CHEMEKETA COMMUNITY COLLEGE POLK 3,516,908 3,316,179 54,068 46,586 100,074 TILLAMOOK BAY COMMUNITY COLLEGE TILLAMOOK 3,009,015 2,837,829 33,138 39,453 98,594 * BLUE MOUNTAIN COMMUNITY COLLEGE UMATILLA 3,616,880 2,758,351 103,705 42,424 712,400 * CENTRAL OREGON COMMUNITY COLLEGE WASCO 6,063 111 0 6 5,947

108

TABLE 2. 5.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY COMMUNITY COLLEGE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- CGCC BOND (WASCO ONLY) WASCO 1,423,860 1,229,210 32,060 15,756 146,835 * COLUMBIA GORGE COMMUNITY COLLEGE WASCO 1,423,860 1,229,210 32,060 15,756 146,835 * PORTLAND COMMUNITY COLLEGE WASHINGTON 37,630,853 34,748,634 1,608,701 117,876 1,155,643 * CHEMEKETA COMMUNITY COLLEGE YAMHILL 3,142,528 2,875,191 97,841 61,268 108,228 * PORTLAND COMMUNITY COLLEGE YAMHILL 2,051,634 1,905,857 60,247 21,087 64,444 STATEWIDE 246,798,055 225,118,115 8,425,402 2,453,925 10,800,613 NUMBER OF COMMUNITY COLLEGE TAX DISTRICTS: 44 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

CEMETERY DISTRICTS

109

TABLE 2. 6.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND CEMETERY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ EAGLE VALLEY CEMETERY BAKER 14,613 0 14,613 14,613 0 14,613 0 0.0 HAINES CEMETERY BAKER 22,516 0 22,516 22,516 0 22,516 0 0.0 PINE VALLEY CEMETERY BAKER 13,752 0 13,752 13,752 0 13,752 0 0.0 ALSEA CEMETERY BENTON 8,107 0 8,107 8,106 0 8,106 0 0.0 ESTACADA CEMETERY CLACKAMAS 87,634 0 87,634 87,633 0 87,633 1 0.0 RAINIER CEMETERY COLUMBIA 39,820 0 39,820 39,515 0 39,515 305 0.8 CROOK COUNTY CEMETERY CROOK 119,173 0 119,173 119,163 0 119,163 10 0.0 LANGLOIS CEMETERY CURRY 5,913 0 5,913 5,913 0 5,913 0 0.0 PISTOL RIVER CEMETERY CURRY 4,875 0 4,875 4,875 0 4,875 0 0.0 PORT ORFORD CEMETERY CURRY 8,246 0 8,246 8,246 0 8,246 0 0.0 ROGUE RIVER CEMETERY CURRY 36,395 0 36,395 36,395 0 36,395 0 0.0 SOUTH CURRY CEMETERY CURRY 46,260 0 46,260 46,260 0 46,260 0 0.0 RIDDLE CEMETERY DOUGLAS 5,169 0 5,169 5,169 0 5,169 0 0.0 NORTH GILLIAM CEMETERY GILLIAM 21,208 0 21,208 21,110 0 21,110 97 0.5 SOUTH GILLIAM CEMETERY GILLIAM 45,244 0 45,244 45,050 0 45,050 195 0.4 DAYVILLE CEMETERY GRANT 5,341 0 5,341 5,341 0 5,341 0 0.0 FOX CEMETERY GRANT 4,047 0 4,047 4,047 0 4,047 0 0.0 LONG CREEK CEMETERY GRANT 6,481 0 6,481 6,481 0 6,481 0 0.0 MID-COUNTY CEMETERY GRANT 68,039 0 68,039 67,963 0 67,963 76 0.1 MONUMENT CEMETERY GRANT 14,241 0 14,241 14,241 0 14,241 0 0.0 PRAIRIE CEMETERY GRANT 9,188 0 9,188 9,187 0 9,187 1 0.0 * BONANZA CEMETERY KLAMATH 16,485 0 16,485 16,485 0 16,485 0 0.0 MALIN CEMETERY KLAMATH 8,959 0 8,959 8,959 0 8,959 0 0.0 MERRILL CEMETERY KLAMATH 6,914 0 6,914 6,914 0 6,914 0 0.0 MT. LAKI CEMETERY KLAMATH 15,264 0 15,264 15,255 0 15,255 9 0.1 LAKE COUNTY CEMETERY LAKE 59,742 0 59,742 58,952 0 58,952 790 1.3 SWEET HOME CEMETERY LINN 96,098 0 96,098 96,098 0 96,098 0 0.0 DELL-BROGAN CEMETERY MALHEUR 11,932 0 11,932 11,931 0 11,931 1 0.0 FAIRVIEW CEMETERY MALHEUR 3,899 0 3,899 3,898 0 3,898 0 0.0 HILLTOP MEMORIAL CEMETERY MALHEUR 57,648 0 57,648 57,311 0 57,311 337 0.6 IRONSIDE CEMETERY MALHEUR 4,246 0 4,246 4,246 0 4,246 0 0.0 JORDAN VALLEY CEMETERY MALHEUR 28,287 0 28,287 28,273 0 28,273 13 0.0 OWYHEE CEMETERY MALHEUR 8,407 0 8,407 8,406 0 8,406 2 0.0 VALLEY VIEW CEMETERY MALHEUR 62,787 0 62,787 62,291 0 62,291 497 0.8 BOARDMAN CEMETERY MORROW 9,726 0 9,726 9,193 0 9,193 533 5.5 HEPPNER CEMETERY MORROW 40,722 0 40,722 37,278 0 37,278 3,444 8.5 IONE-LEXINGTON CEMETERY MORROW 29,367 0 29,367 29,340 0 29,340 27 0.1 IRRIGON CEMETERY MORROW 12,794 0 12,794 12,753 0 12,753 41 0.3 DALLAS CEMETERY POLK 46,222 0 46,222 46,222 0 46,222 0 0.0 FIR CREST CEMETERY POLK 17,199 0 17,199 17,199 0 17,199 0 0.0 HILLTOP CEMETERY POLK 35,936 0 35,936 35,935 0 35,935 0 0.0 PEDEE CEMETERY POLK 3,427 0 3,427 3,427 0 3,427 0 0.0 SALT CREEK CD POLK 0 0 0 0 0 0 0 NA ATHENA 1 CEMETERY UMATILLA 35,459 0 35,459 34,956 0 34,956 503 1.4 ECHO 7 CEMETERY UMATILLA 26,818 0 26,818 26,799 0 26,799 19 0.1 HELIX 4 CEMETERY UMATILLA 28,813 0 28,813 28,757 0 28,757 56 0.2 HERMISTON 8 CEMETERY UMATILLA 116,364 0 116,364 116,348 0 116,348 16 0.0

110

TABLE 2. 6.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND CEMETERY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ MILTON FREEWATER 3 CEMETERY UMATILLA 19,645 0 19,645 19,645 0 19,645 0 0.0 PILOT ROCK 5 CEMETERY UMATILLA 15,627 0 15,627 15,626 0 15,626 0 0.0 STANFIELD 6 CEMETERY UMATILLA 17,753 0 17,753 17,744 0 17,744 9 0.1 WESTON 2 CEMETERY UMATILLA 33,524 0 33,524 32,904 0 32,904 620 1.8 COVE CEMETERY UNION 16,020 0 16,020 16,020 0 16,020 0 0.0 ELGIN CEMETERY UNION 13,311 0 13,311 13,196 0 13,196 114 0.9 ISLAND CITY CEMETERY UNION 16,701 0 16,701 16,666 0 16,666 35 0.2 LA GRANDE CEMETERY UNION 158,600 0 158,600 156,800 0 156,800 1,800 1.1 NORTH POWDER CEMETERY UNION 12,429 0 12,429 12,429 0 12,429 0 0.0 SUMMERVILLE CEMETERY UNION 31,885 0 31,885 31,885 0 31,885 0 0.0 UNION CEMETERY UNION 38,767 0 38,767 38,767 0 38,767 0 0.0 ALDER CEMETERY WALLOWA 5,062 0 5,062 5,062 0 5,062 0 0.0 ENTERPRISE CEMETERY WALLOWA 14,090 0 14,090 14,088 0 14,088 2 0.0 JOSEPH CEMETERY WALLOWA 16,159 0 16,159 16,158 0 16,158 0 0.0 LOSTINE CEMETERY WALLOWA 9,196 0 9,196 9,196 0 9,196 0 0.0 WALLOWA CEMETERY WALLOWA 18,288 0 18,288 18,288 0 18,288 0 0.0 STATEWIDE 1,806,831 0 1,806,831 1,797,277 0 1,797,277 9,554 0.5 NUMBER OF CEMETERY TAX DISTRICTS: 63 * Indicates a joint district.

111

TABLE 2. 6.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY CEMETERY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- EAGLE VALLEY CEMETERY BAKER 14,613 0 14,613 0 14,613 0 0 0 14,613 HAINES CEMETERY BAKER 22,516 0 22,516 0 22,516 0 0 0 22,516 PINE VALLEY CEMETERY BAKER 13,752 0 13,752 0 13,752 0 0 0 13,752 ALSEA CEMETERY BENTON 8,107 0 8,107 0 8,107 0 0 0 8,107 ESTACADA CEMETERY CLACKAMAS 46,115 41,509 46,115 0 46,115 41,519 0 0 87,634 RAINIER CEMETERY COLUMBIA 39,820 0 39,820 0 39,820 0 0 0 39,820 CROOK COUNTY CEMETERY CROOK 119,173 0 119,173 0 119,173 0 0 0 119,173 LANGLOIS CEMETERY CURRY 5,914 0 5,914 0 5,914 0 0 0 5,914 PISTOL RIVER CEMETERY CURRY 4,875 0 4,875 0 4,875 0 0 0 4,875 PORT ORFORD CEMETERY CURRY 8,246 0 8,246 0 8,246 0 0 0 8,246 ROGUE RIVER CEMETERY CURRY 36,394 0 36,394 0 36,394 0 0 0 36,394 SOUTH CURRY CEMETERY CURRY 46,260 0 46,260 0 46,260 0 0 0 46,260 RIDDLE CEMETERY DOUGLAS 5,169 0 5,169 0 5,169 0 0 0 5,169 NORTH GILLIAM CEMETERY GILLIAM 21,208 0 21,208 0 21,208 0 0 0 21,208 SOUTH GILLIAM CEMETERY GILLIAM 45,245 0 45,245 0 45,245 0 0 0 45,245 DAYVILLE CEMETERY GRANT 5,341 0 5,341 0 5,341 0 0 0 5,341 FOX CEMETERY GRANT 4,047 0 4,047 0 4,047 0 0 0 4,047 LONG CREEK CEMETERY GRANT 8,435 0 6,482 0 6,482 0 0 0 6,482 MID-COUNTY CEMETERY GRANT 68,039 0 68,039 0 68,039 0 0 0 68,039 MONUMENT CEMETERY GRANT 14,241 0 14,241 0 14,241 0 0 0 14,241 PRAIRIE CEMETERY GRANT 9,188 0 9,188 0 9,188 0 0 0 9,188 * BONANZA CEMETERY KLAMATH 16,488 0 16,488 0 16,488 0 0 0 16,488 MALIN CEMETERY KLAMATH 8,959 0 8,959 0 8,959 0 0 0 8,959 MERRILL CEMETERY KLAMATH 6,914 0 6,914 0 6,914 0 0 0 6,914 MT. LAKI CEMETERY KLAMATH 15,263 0 15,263 0 15,263 0 0 0 15,263 LAKE COUNTY CEMETERY LAKE 59,743 0 59,743 0 59,743 0 0 0 59,743 SWEET HOME CEMETERY LINN 96,098 0 96,098 0 96,098 0 0 0 96,098 DELL-BROGAN CEMETERY MALHEUR 11,932 0 11,932 0 11,932 0 0 0 11,932 FAIRVIEW CEMETERY MALHEUR 3,899 0 3,899 0 3,899 0 0 0 3,899 HILLTOP MEMORIAL CEMETERY MALHEUR 57,648 0 57,648 0 57,648 0 0 0 57,648 IRONSIDE CEMETERY MALHEUR 4,246 0 4,246 0 4,246 0 0 0 4,246 JORDAN VALLEY CEMETERY MALHEUR 14,143 14,143 14,143 0 14,143 14,143 0 0 28,285 OWYHEE CEMETERY MALHEUR 8,408 0 8,408 0 8,408 0 0 0 8,408 VALLEY VIEW CEMETERY MALHEUR 62,788 0 62,788 0 62,788 0 0 0 62,788 BOARDMAN CEMETERY MORROW 9,726 0 9,726 0 9,726 0 0 0 9,726 HEPPNER CEMETERY MORROW 40,722 0 40,722 0 40,722 0 0 0 40,722 IONE-LEXINGTON CEMETERY MORROW 29,367 0 29,367 0 29,367 0 0 0 29,367 IRRIGON CEMETERY MORROW 12,794 0 12,794 0 12,794 0 0 0 12,794 DALLAS CEMETERY POLK 46,222 0 46,222 0 46,222 0 0 0 46,222 FIR CREST CEMETERY POLK 17,199 0 17,199 0 17,199 0 0 0 17,199 HILLTOP CEMETERY POLK 35,936 0 35,936 0 35,936 0 0 0 35,936 PEDEE CEMETERY POLK 3,427 0 3,427 0 3,427 0 0 0 3,427 SALT CREEK CD POLK NA 0 0 0 0 0 0 0 0 ATHENA 1 CEMETERY UMATILLA 35,459 0 35,459 0 35,459 0 0 0 35,459 ECHO 7 CEMETERY UMATILLA 26,818 0 26,818 0 26,818 0 0 0 26,818 HELIX 4 CEMETERY UMATILLA 28,812 0 28,812 0 28,812 0 0 0 28,812 HERMISTON 8 CEMETERY UMATILLA 116,364 0 116,364 0 116,364 0 0 0 116,364

112

TABLE 2. 6.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY CEMETERY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- MILTON FREEWATER 3 CEMETERY UMATILLA 19,646 0 19,646 0 19,646 0 0 0 19,646 PILOT ROCK 5 CEMETERY UMATILLA 15,627 0 15,627 0 15,627 0 0 0 15,627 STANFIELD 6 CEMETERY UMATILLA 17,753 0 17,753 0 17,753 0 0 0 17,753 WESTON 2 CEMETERY UMATILLA 33,524 0 33,524 0 33,524 0 0 0 33,524 COVE CEMETERY UNION 11,027 5,000 11,027 0 11,027 4,993 0 0 16,020 ELGIN CEMETERY UNION 13,311 0 13,311 0 13,311 0 0 0 13,311 ISLAND CITY CEMETERY UNION 16,701 0 16,701 0 16,701 0 0 0 16,701 LA GRANDE CEMETERY UNION 158,600 0 158,600 0 158,600 0 0 0 158,600 NORTH POWDER CEMETERY UNION 12,429 0 12,429 0 12,429 0 0 0 12,429 SUMMERVILLE CEMETERY UNION 31,885 0 31,885 0 31,885 0 0 0 31,885 UNION CEMETERY UNION 38,767 0 38,767 0 38,767 0 0 0 38,767 ALDER CEMETERY WALLOWA 5,062 0 5,062 0 5,062 0 0 0 5,062 ENTERPRISE CEMETERY WALLOWA 14,090 0 14,090 0 14,090 0 0 0 14,090 JOSEPH CEMETERY WALLOWA 11,177 5,000 11,177 0 11,177 4,981 0 0 16,158 LOSTINE CEMETERY WALLOWA 9,196 0 9,196 0 9,196 0 0 0 9,196 WALLOWA CEMETERY WALLOWA 18,288 0 18,288 0 18,288 0 0 0 18,288 STATEWIDE 1,743,151 65,652 1,741,198 0 1,741,198 65,636 0 0 1,806,833 NUMBER OF CEMETERY TAX DISTRICTS: 63 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

113

TABLE 2. 6.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY CEMETERY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- EAGLE VALLEY CEMETERY BAKER 0 0 0 0 0 0 0 0 0 HAINES CEMETERY BAKER 16 16 0 0 0 0 0 0 0 PINE VALLEY CEMETERY BAKER 0 0 0 0 0 0 0 0 0 ALSEA CEMETERY BENTON 41 26 0 0 0 0 0 0 15 ESTACADA CEMETERY CLACKAMAS 218 138 79 0 0 0 0 0 1 RAINIER CEMETERY COLUMBIA 124 30 91 0 0 0 0 0 3 CROOK COUNTY CEMETERY CROOK 1,885 1,546 0 0 0 0 0 0 339 LANGLOIS CEMETERY CURRY 0 0 0 0 0 0 0 0 0 PISTOL RIVER CEMETERY CURRY 0 0 0 0 0 0 0 0 0 PORT ORFORD CEMETERY CURRY 3 0 3 0 0 0 0 0 0 ROGUE RIVER CEMETERY CURRY 30 11 17 0 0 0 0 0 2 SOUTH CURRY CEMETERY CURRY 51 15 36 0 0 0 0 0 0 RIDDLE CEMETERY DOUGLAS 17 12 0 0 0 0 0 0 5 NORTH GILLIAM CEMETERY GILLIAM 4 4 0 0 0 0 0 0 0 SOUTH GILLIAM CEMETERY GILLIAM 0 0 0 0 0 0 0 0 0 DAYVILLE CEMETERY GRANT 0 0 0 0 0 0 0 0 0 FOX CEMETERY GRANT 0 0 0 0 0 0 0 0 0 LONG CREEK CEMETERY GRANT 0 0 0 0 0 0 0 0 0 MID-COUNTY CEMETERY GRANT 88 88 0 0 0 0 0 0 0 MONUMENT CEMETERY GRANT 0 0 0 0 0 0 0 0 0 PRAIRIE CEMETERY GRANT 0 0 0 0 0 0 0 0 0 * BONANZA CEMETERY KLAMATH 0 0 0 0 0 0 0 0 0 MALIN CEMETERY KLAMATH 0 0 0 0 0 0 0 0 0 MERRILL CEMETERY KLAMATH 0 0 0 0 0 0 0 0 0 MT. LAKI CEMETERY KLAMATH 0 0 0 0 0 0 0 0 0 LAKE COUNTY CEMETERY LAKE 292 156 0 0 0 0 0 0 136 SWEET HOME CEMETERY LINN 15 0 8 0 0 0 0 0 6 DELL-BROGAN CEMETERY MALHEUR 0 0 0 0 0 0 0 0 0 FAIRVIEW CEMETERY MALHEUR 0 0 0 0 0 0 0 0 0 HILLTOP MEMORIAL CEMETERY MALHEUR 6 6 0 0 0 0 0 0 0 IRONSIDE CEMETERY MALHEUR 0 0 0 0 0 0 0 0 0 JORDAN VALLEY CEMETERY MALHEUR 0 0 0 0 0 0 0 0 0 OWYHEE CEMETERY MALHEUR 5 5 0 0 0 0 0 0 0 VALLEY VIEW CEMETERY MALHEUR 17 17 0 0 0 0 0 0 0 BOARDMAN CEMETERY MORROW 3 0 0 0 0 0 0 0 2 HEPPNER CEMETERY MORROW 0 0 0 0 0 0 0 0 0 IONE-LEXINGTON CEMETERY MORROW 0 0 0 0 0 0 0 0 0 IRRIGON CEMETERY MORROW 21 6 0 0 0 0 0 0 15 DALLAS CEMETERY POLK 104 31 58 0 0 0 0 0 15 FIR CREST CEMETERY POLK 57 42 12 0 0 0 0 0 3 HILLTOP CEMETERY POLK 19 19 0 0 0 0 0 0 0 PEDEE CEMETERY POLK 5 5 0 0 0 0 0 0 0 SALT CREEK CD POLK 0 0 0 0 0 0 0 0 0 ATHENA 1 CEMETERY UMATILLA 21 21 0 0 0 0 0 0 0 ECHO 7 CEMETERY UMATILLA 124 9 0 0 0 0 0 0 115 HELIX 4 CEMETERY UMATILLA 10 4 0 0 0 0 0 0 7 HERMISTON 8 CEMETERY UMATILLA 332 315 0 0 0 0 0 0 17 MILTON FREEWATER 3 CEMETERY UMATILLA 82 75 0 0 0 0 0 0 7

114

TABLE 2. 6.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY CEMETERY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- PILOT ROCK 5 CEMETERY UMATILLA 21 19 0 0 0 0 0 0 3 STANFIELD 6 CEMETERY UMATILLA 2 0 0 0 0 0 0 0 2 WESTON 2 CEMETERY UMATILLA 8 8 0 0 0 0 0 0 0 COVE CEMETERY UNION 92 55 36 0 0 0 0 0 0 ELGIN CEMETERY UNION 10 10 0 0 0 0 0 0 0 ISLAND CITY CEMETERY UNION 21 21 0 0 0 0 0 0 0 LA GRANDE CEMETERY UNION 127 98 0 0 0 0 0 0 30 NORTH POWDER CEMETERY UNION 0 0 0 0 0 0 0 0 0 SUMMERVILLE CEMETERY UNION 7 0 0 0 0 0 0 0 7 UNION CEMETERY UNION 121 117 0 0 0 0 0 0 4 ALDER CEMETERY WALLOWA 0 0 0 0 0 0 0 0 0 ENTERPRISE CEMETERY WALLOWA 1 1 0 0 0 0 0 0 0 JOSEPH CEMETERY WALLOWA 0 0 0 0 0 0 0 0 0 LOSTINE CEMETERY WALLOWA 18 18 0 0 0 0 0 0 0 WALLOWA CEMETERY WALLOWA 0 0 0 0 0 0 0 0 0 STATEWIDE 4,018 2,944 340 0 0 0 0 0 734 NUMBER OF CEMETERY TAX DISTRICTS: 63 * Indicates a joint district.

115

TABLE 2. 6.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY CEMETERY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- EAGLE VALLEY CEMETERY BAKER 35,281 0 0 0 35,281 HAINES CEMETERY BAKER 63,537 0 122 0 63,659 PINE VALLEY CEMETERY BAKER 101,345 0 0 0 101,345 ALSEA CEMETERY BENTON 49,012 0 0 0 49,012 ESTACADA CEMETERY CLACKAMAS 775,992 2,975 0 0 778,968 RAINIER CEMETERY COLUMBIA 604,620 0 0 43,703 560,917 CROOK COUNTY CEMETERY CROOK 1,198,920 0 0 0 1,198,920 LANGLOIS CEMETERY CURRY 69,817 0 0 0 69,817 PISTOL RIVER CEMETERY CURRY 38,873 0 0 0 38,873 PORT ORFORD CEMETERY CURRY 182,835 0 2 0 182,837 ROGUE RIVER CEMETERY CURRY 471,429 0 0 0 471,429 SOUTH CURRY CEMETERY CURRY 1,277,716 1,270 0 22,794 1,256,193 RIDDLE CEMETERY DOUGLAS 125,455 0 0 0 125,455 NORTH GILLIAM CEMETERY GILLIAM 131,726 0 0 0 131,726 SOUTH GILLIAM CEMETERY GILLIAM 120,679 1,637 0 0 122,316 DAYVILLE CEMETERY GRANT 20,406 0 378 0 20,784 FOX CEMETERY GRANT 5,311 0 0 0 5,311 LONG CREEK CEMETERY GRANT 26,114 0 0 0 26,114 MID-COUNTY CEMETERY GRANT 226,032 0 11 0 226,043 MONUMENT CEMETERY GRANT 25,157 0 4 0 25,161 PRAIRIE CEMETERY GRANT 54,921 0 0 0 54,921 * BONANZA CEMETERY KLAMATH 170,333 0 0 0 170,333 MALIN CEMETERY KLAMATH 89,585 0 0 0 89,585 MERRILL CEMETERY KLAMATH 62,857 0 0 0 62,857 MT. LAKI CEMETERY KLAMATH 146,535 0 88 0 146,623 LAKE COUNTY CEMETERY LAKE 260,405 0 594 0 260,999 SWEET HOME CEMETERY LINN 443,665 0 0 0 443,665 DELL-BROGAN CEMETERY MALHEUR 22,714 0 0 0 22,714 FAIRVIEW CEMETERY MALHEUR 33,293 0 0 0 33,293 HILLTOP MEMORIAL CEMETERY MALHEUR 141,294 0 0 0 141,294 IRONSIDE CEMETERY MALHEUR 6,417 0 0 0 6,417 JORDAN VALLEY CEMETERY MALHEUR 37,414 0 0 0 37,414 OWYHEE CEMETERY MALHEUR 69,529 0 70 0 69,599 VALLEY VIEW CEMETERY MALHEUR 181,782 0 0 0 181,782 BOARDMAN CEMETERY MORROW 342,449 0 0 0 342,449 HEPPNER CEMETERY MORROW 75,226 0 4 0 75,230 IONE-LEXINGTON CEMETERY MORROW 122,311 0 0 0 122,311 IRRIGON CEMETERY MORROW 125,189 0 0 0 125,189 DALLAS CEMETERY POLK 846,135 0 0 1,589 844,546 FIR CREST CEMETERY POLK 364,392 0 0 0 364,392 HILLTOP CEMETERY POLK 323,179 0 0 5,800 317,379 PEDEE CEMETERY POLK 22,546 0 0 0 22,546 SALT CREEK CD POLK 0 0 0 0 0 ATHENA 1 CEMETERY UMATILLA 111,716 0 0 0 111,716 ECHO 7 CEMETERY UMATILLA 70,278 0 0 0 70,278 HELIX 4 CEMETERY UMATILLA 166,546 0 0 0 166,546 HERMISTON 8 CEMETERY UMATILLA 1,260,714 0 0 0 1,260,714

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TABLE 2. 6.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY CEMETERY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- MILTON FREEWATER 3 CEMETERY UMATILLA 368,551 0 0 21,786 346,765 PILOT ROCK 5 CEMETERY UMATILLA 89,756 0 0 0 89,756 STANFIELD 6 CEMETERY UMATILLA 182,828 0 0 0 182,828 WESTON 2 CEMETERY UMATILLA 103,023 0 0 0 103,023 COVE CEMETERY UNION 75,422 0 0 0 75,422 ELGIN CEMETERY UNION 107,956 0 0 0 107,956 ISLAND CITY CEMETERY UNION 179,358 0 31 0 179,390 LA GRANDE CEMETERY UNION 587,873 0 742 27,901 560,714 NORTH POWDER CEMETERY UNION 38,805 0 71 0 38,876 SUMMERVILLE CEMETERY UNION 92,878 0 0 0 92,878 UNION CEMETERY UNION 98,071 0 0 0 98,071 ALDER CEMETERY WALLOWA 22,719 0 0 0 22,719 ENTERPRISE CEMETERY WALLOWA 129,148 0 1 0 129,149 JOSEPH CEMETERY WALLOWA 199,240 0 0 0 199,240 LOSTINE CEMETERY WALLOWA 28,674 0 28 0 28,702 WALLOWA CEMETERY WALLOWA 59,474 0 0 0 59,474 STATEWIDE 13,466,836 5,882 2,156 123,572 13,351,302 NUMBER OF CEMETERY DISTRICTS: 63 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

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TABLE 2. 6.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY CEMETERY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- EAGLE VALLEY CEMETERY BAKER 35,281 27,894 127 558 6,702 HAINES CEMETERY BAKER 63,537 48,423 533 1,012 13,569 PINE VALLEY CEMETERY BAKER 101,345 46,153 389 775 54,028 ALSEA CEMETERY BENTON 49,012 46,140 346 1,642 883 ESTACADA CEMETERY CLACKAMAS 777,381 639,595 8,417 18,894 110,474 RAINIER CEMETERY COLUMBIA 604,620 395,354 5,564 40,354 163,348 CROOK COUNTY CEMETERY CROOK 1,198,920 1,103,687 36,670 13,793 44,770 LANGLOIS CEMETERY CURRY 69,817 63,872 1,799 1,937 2,209 PISTOL RIVER CEMETERY CURRY 38,873 37,204 90 775 803 PORT ORFORD CEMETERY CURRY 182,835 172,704 2,120 3,641 4,370 ROGUE RIVER CEMETERY CURRY 471,429 437,733 8,625 16,873 8,198 SOUTH CURRY CEMETERY CURRY 1,277,716 1,183,779 24,753 56,050 13,135 RIDDLE CEMETERY DOUGLAS 125,455 110,433 6,757 2,103 6,163 NORTH GILLIAM CEMETERY GILLIAM 131,726 82,076 15,472 3,215 30,962 SOUTH GILLIAM CEMETERY GILLIAM 120,679 64,040 629 2,505 53,505 DAYVILLE CEMETERY GRANT 20,406 19,425 116 432 433 FOX CEMETERY GRANT 5,311 5,132 102 22 55 LONG CREEK CEMETERY GRANT 26,114 24,449 620 325 720 MID-COUNTY CEMETERY GRANT 226,032 209,163 8,303 2,682 5,883 MONUMENT CEMETERY GRANT 25,157 23,861 154 612 530 PRAIRIE CEMETERY GRANT 54,921 52,031 1,028 795 1,067 * BONANZA CEMETERY KLAMATH 170,333 114,812 486 5,910 49,124 MALIN CEMETERY KLAMATH 89,585 48,554 780 1,809 38,442 MERRILL CEMETERY KLAMATH 62,857 51,185 2,634 1,910 7,127 MT. LAKI CEMETERY KLAMATH 146,535 124,242 2,060 7,892 12,342 LAKE COUNTY CEMETERY LAKE 260,405 230,612 8,072 3,744 17,977 SWEET HOME CEMETERY LINN 443,665 405,042 12,640 12,749 13,234 DELL-BROGAN CEMETERY MALHEUR 22,714 19,092 6 1,164 2,452 FAIRVIEW CEMETERY MALHEUR 33,293 23,893 86 1,023 8,291 HILLTOP MEMORIAL CEMETERY MALHEUR 141,294 114,222 7,602 5,795 13,675 IRONSIDE CEMETERY MALHEUR 6,417 4,688 1 212 1,517 JORDAN VALLEY CEMETERY MALHEUR 37,414 26,447 150 3,124 7,693 OWYHEE CEMETERY MALHEUR 69,529 59,149 426 3,091 6,863 VALLEY VIEW CEMETERY MALHEUR 181,782 153,279 2,723 10,964 14,816 BOARDMAN CEMETERY MORROW 342,449 179,006 7,416 5,172 150,855 HEPPNER CEMETERY MORROW 75,226 68,654 1,977 1,967 2,628 IONE-LEXINGTON CEMETERY MORROW 122,311 72,939 415 3,085 45,872 IRRIGON CEMETERY MORROW 125,189 103,915 1,013 7,365 12,896 DALLAS CEMETERY POLK 846,135 791,930 18,639 16,172 19,393 FIR CREST CEMETERY POLK 364,392 348,586 3,638 5,995 6,173 HILLTOP CEMETERY POLK 323,179 296,884 9,252 5,066 11,977 PEDEE CEMETERY POLK 22,546 21,547 181 637 181 ATHENA 1 CEMETERY UMATILLA 111,716 103,117 2,103 1,068 5,429 ECHO 7 CEMETERY UMATILLA 70,278 53,363 419 768 15,727 HELIX 4 CEMETERY UMATILLA 166,546 51,937 116 451 114,042 HERMISTON 8 CEMETERY UMATILLA 1,260,714 897,232 33,178 16,763 313,540 MILTON FREEWATER 3 CEMETERY UMATILLA 368,551 339,352 10,396 10,628 8,175 PILOT ROCK 5 CEMETERY UMATILLA 89,756 81,509 2,061 853 5,333 STANFIELD 6 CEMETERY UMATILLA 182,828 111,812 6,534 1,376 63,106

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TABLE 2. 6.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY CEMETERY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- WESTON 2 CEMETERY UMATILLA 103,023 92,870 2,888 967 6,298 COVE CEMETERY UNION 75,422 73,957 460 140 865 ELGIN CEMETERY UNION 107,956 96,678 5,173 694 5,411 ISLAND CITY CEMETERY UNION 179,358 158,193 8,441 3,555 9,170 LA GRANDE CEMETERY UNION 587,873 513,161 20,033 3,124 51,555 NORTH POWDER CEMETERY UNION 38,805 28,191 497 398 9,719 SUMMERVILLE CEMETERY UNION 92,878 85,709 987 587 5,594 UNION CEMETERY UNION 98,071 82,766 856 602 13,848 ALDER CEMETERY WALLOWA 22,719 20,324 29 770 1,597 ENTERPRISE CEMETERY WALLOWA 129,148 117,769 3,161 3,897 4,321 JOSEPH CEMETERY WALLOWA 199,240 185,783 1,964 3,643 7,849 LOSTINE CEMETERY WALLOWA 28,665 24,974 556 915 2,220 WALLOWA CEMETERY WALLOWA 59,474 52,915 843 1,261 4,456 STATEWIDE 13,466,836 11,223,438 303,508 326,301 1,613,589 NUMBER OF CEMETERY TAX DISTRICTS: 63 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

FIRE DISTRICTS

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TABLE 2. 7.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND FIRE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ BAKER VALLEY RURAL FIRE DISTRICT BAKER 63,568 0 63,568 63,435 0 63,435 133 0.2 EAGLE VALLEY RFPD BAKER 25,815 0 25,815 25,815 0 25,815 0 0.0 GREATER BOWEN VALLEY RFPD BAKER 23,667 0 23,667 23,667 0 23,667 0 0.0 HAINES RURAL FIRE DISTRICT BAKER 94,323 0 94,323 94,307 0 94,307 16 0.0 * NORTH POWDER JT RFPD BAKER 9,124 0 9,124 9,124 0 9,124 0 0.0 PINE VALLEY RFPD BAKER 44,098 0 44,098 44,096 0 44,096 2 0.0 ADAIR 3 RFPD BENTON 163,619 37,822 201,441 163,619 37,822 201,440 0 0.0 * ALSEA 7J RFPD BENTON 43,157 0 43,157 43,156 0 43,156 1 0.0 BLODGETT-SUMMIT 9 RFPD BENTON 20,659 0 20,659 20,659 0 20,659 0 0.0 * CORVALLIS 1J RFPD BENTON 1,130,231 0 1,130,231 1,130,230 0 1,130,230 1 0.0 * HALSEY SHEDD RFPD BENTON 2 0 2 2 0 2 0 0.0 * HARRISBURG FIRE AND RESCUE BENTON 3 0 3 3 0 3 0 0.0 * HOSKINS-KINGS VALLEY 8J RFPD BENTON 38,551 7,256 45,807 38,551 7,256 45,807 0 0.0 * MONROE 5J RFPD BENTON 251,524 0 251,524 251,523 0 251,523 1 0.0 NORTH ALBANY 2 RFPD BENTON 159,401 0 159,401 159,401 0 159,401 0 0.0 PALESTINE 6 RFPD BENTON 119,219 0 119,219 119,219 0 119,219 0 0.0 PHILOMATH 4 RFPD BENTON 720,080 0 720,080 718,913 0 718,913 1,178 0.2 * AURORA 63J RFPD CLACKAMAS 234,422 0 234,422 234,419 0 234,419 3 0.0 BORING 59 RFPD CLACKAMAS 2,985,501 0 2,985,501 2,985,106 0 2,985,106 395 0.0 CANBY 62 RFPD CLACKAMAS 2,292,504 0 2,292,504 2,292,498 0 2,292,498 5 0.0 CLARKES 68 RFPD CLACKAMAS NA NA NA NA NA NA NA NA COLTON 70 RFPD CLACKAMAS 247,222 51,866 299,088 247,222 51,866 299,088 0 0.0 ESTACADA 69 RFPD CLACKAMAS 1,509,864 0 1,509,864 1,509,862 0 1,509,862 2 0.0 * FD 1 CLACK CO CLACKAMAS 22,482,766 1,424,533 23,907,299 22,469,846 1,424,533 23,894,380 12,919 0.1 HOODLAND 74 RFPD CLACKAMAS 1,337,341 0 1,337,341 1,337,340 0 1,337,340 0 0.0 LAKE GROVE 57 RFPD CLACKAMAS 786,208 0 786,208 786,208 0 786,208 0 0.0 MOLALLA 73 RFPD CLACKAMAS 688,334 0 688,334 688,333 0 688,333 1 0.0 * MONITOR 58J RFPD CLACKAMAS 70,212 50,164 120,376 70,212 50,164 120,376 0 0.0 * MULTNOMAH 11J RFPD CLACKAMAS 134,752 0 134,752 134,752 0 134,752 0 0.0 SANDY 72 RFPD CLACKAMAS 2,090,043 341,035 2,431,078 2,090,003 341,035 2,431,038 40 0.0 * SILVERTON 2J RFPD CLACKAMAS 39,416 11,654 51,069 39,416 11,654 51,069 0 0.0 * TUALATIN VALLEY JT RFPD CLACKAMAS 9,554,367 248,090 9,802,458 9,552,037 248,090 9,800,127 2,331 0.0 * CANNON BEACH JT RFPD CLATSOP 408,069 162,058 570,127 408,069 162,058 570,127 0 0.0 * CLATSKANIE RFPD CLATSOP 9,752 0 9,752 9,740 0 9,740 11 0.1 ELSIE VINEMAPLE RFPD CLATSOP 51,892 0 51,892 51,891 0 51,891 0 0.0 GEARHART RFPD CLATSOP 84,155 0 84,155 84,154 0 84,154 1 0.0 HAMLET RFPD CLATSOP 25,873 0 25,873 25,873 0 25,873 0 0.0 JOHN DAY-FERNHILL RFPD CLATSOP 27,702 0 27,702 27,694 0 27,694 8 0.0 KNAPPA-SVENSEN BURNSIDE RFPD CLATSOP 176,779 31,729 208,508 176,779 31,729 208,508 0 0.0 LEWIS & CLARK RFPD CLATSOP 123,831 0 123,831 123,809 0 123,809 23 0.0 * MIST-BIRKENFELD JT RFPD CLATSOP 38,887 0 38,887 38,887 0 38,887 0 0.0 * NEHALEM JT RFPD CLATSOP 550 0 550 550 0 550 0 0.0 OLNEY-WALLUSKI RFPD CLATSOP 58,494 23,897 82,391 58,494 23,897 82,391 0 0.0 SEASIDE RFPD CLATSOP 26,924 0 26,924 26,924 0 26,924 0 0.0 WARRENTON RFPD CLATSOP 47,369 0 47,369 47,361 0 47,361 7 0.0 WESTPORT-WAUNA RFPD CLATSOP 48,182 0 48,182 48,181 0 48,181 1 0.0 * CLATSKANIE RFPD COLUMBIA 718,946 0 718,946 717,545 0 717,545 1,401 0.2 COLUMBIA RIVER FIRE COLUMBIA 4,777,647 0 4,777,647 4,764,237 0 4,764,237 13,410 0.3

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TABLE 2. 7.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND FIRE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * MIST-BIRKENFELD JT RFPD COLUMBIA 298,280 0 298,280 298,280 0 298,280 0 0.0 * SAUVIE ISLAND RFPD # 30 COLUMBIA 9,127 1,554 10,680 9,123 1,554 10,676 4 0.0 * SCAPPOOSE 31J RFPD COLUMBIA 1,231,830 0 1,231,830 1,231,827 0 1,231,827 3 0.0 VERNONIA RFPD COLUMBIA 159,442 43,677 203,119 159,441 43,677 203,118 1 0.0 BANDON 8 RFPD COOS 369,211 0 369,211 369,209 0 369,209 2 0.0 BRIDGE 16 RFPD COOS 15,139 0 15,139 15,139 0 15,139 0 0.0 BUNKER 1 RFPD COOS 40,487 0 40,487 40,486 0 40,486 0 0.0 CHARLESTON 6 RFPD COOS 391,759 0 391,759 391,758 0 391,758 1 0.0 COQUILLE 3 RFPD COOS 133,339 0 133,339 132,211 0 132,211 1,129 0.8 DORA SITKUM RFPD COOS 10,790 0 10,790 10,790 0 10,790 0 0.0 FAIRVIEW 14 RFPD COOS 41,250 0 41,250 41,249 0 41,249 0 0.0 GREENACRES 7 RFPD COOS 68,992 0 68,992 68,992 0 68,992 0 0.0 HAUSER 12 RFPD COOS 150,021 0 150,021 150,021 0 150,021 0 0.0 * LAKESIDE 4J RFPD COOS 95,495 0 95,495 95,495 0 95,495 0 0.0 LIBBY 13 RFPD COOS 85,942 0 85,942 85,908 0 85,908 33 0.0 MILLINGTON 5 RFPD COOS 170,999 0 170,999 170,999 0 170,999 0 0.0 MYRTLE POINT 18 RFPD COOS 62,001 0 62,001 62,001 0 62,001 0 0.0 NORTH BAY 9 RFPD COOS 186,246 0 186,246 186,246 0 186,246 0 0.0 SUMNER 11 RFPD COOS 69,405 0 69,405 69,405 0 69,405 0 0.0 TIMBER PARK 17 RFPD COOS 35,087 0 35,087 35,087 0 35,087 0 0.0 CCRFP TAXING ZONE 1 CROOK 208,412 0 208,412 208,412 0 208,412 0 0.0 CCRFP TAXING ZONE 2 CROOK 1,267,027 0 1,267,027 1,266,872 0 1,266,872 155 0.0 CCRFP TAXING ZONE 3 CROOK 129,306 0 129,306 129,304 0 129,304 2 0.0 * DESCHUTES RFPD # 1 CROOK 622 0 622 622 0 622 0 0.0 CAPE FERRELO RFPD CURRY 52,169 0 52,169 52,169 0 52,169 0 0.0 CURRY SIXES RFPD CURRY 10,193 0 10,193 10,193 0 10,193 0 0.0 GOLD BEACH-WEDDERBURN RFPD CURRY 116,590 0 116,590 116,590 0 116,590 0 0.0 HARBOR RFPD CURRY 81,512 0 81,512 81,512 0 81,512 0 0.0 LANGLOIS RFPD CURRY 51,311 0 51,311 51,311 0 51,311 0 0.0 OPHIR RFPD CURRY 48,938 0 48,938 48,938 0 48,938 0 0.0 PISTOL RIVER RFPD CURRY 24,730 0 24,730 24,730 0 24,730 0 0.0 PORT ORFORD RFPD CURRY 67,729 0 67,729 67,729 0 67,729 0 0.0 SQUAW VALLEY NORTH BANK RFPD CURRY 15,154 0 15,154 15,154 0 15,154 0 0.0 SUBURBAN RFPD CURRY 44,812 0 44,812 44,812 0 44,812 0 0.0 UPPER CHETCO RFPD CURRY 11,153 0 11,153 11,153 0 11,153 0 0.0 WINCHUCK RFPD CURRY 25,454 0 25,454 25,454 0 25,454 0 0.0 BEND 2 RFPD DESCHUTES 2,313,473 0 2,313,473 2,313,473 0 2,313,473 0 0.0 BLACK BUTTE RANCH RFPD DESCHUTES 835,919 129,769 965,687 835,919 129,769 965,687 0 0.0 CLOVERDALE RFPD DESCHUTES 240,280 0 240,280 240,280 0 240,280 0 0.0 * CROOKED RIVER RANCH JT RFPD DESCHUTES 45,579 0 45,579 45,579 0 45,579 0 0.0 * DESCHUTES 1 JT RFPD DESCHUTES 1,714,566 0 1,714,566 1,714,565 0 1,714,565 1 0.0 * LAPINE RFPD DESCHUTES 1,859,415 157,560 2,016,975 1,859,415 157,560 2,016,975 1 0.0 * SISTERS CAMP SHERMAN JT RFPD DESCHUTES 1,475,354 0 1,475,354 1,475,354 0 1,475,354 0 0.0 AZALEA RFPD DOUGLAS 61,832 0 61,832 61,832 0 61,832 0 0.0 CALAPOOYA RFPD DOUGLAS 50,721 0 50,721 50,721 0 50,721 0 0.0 CAMAS VALLEY RFPD DOUGLAS 34,978 0 34,978 34,978 0 34,978 0 0.0 CANYONVILLE/SOUTH UMPQUA RFPD DOUGLAS 70,667 84,951 155,618 70,667 84,951 155,618 0 0.0 DAYS CREEK RFPD DOUGLAS 17,840 0 17,840 17,840 0 17,840 0 0.0

121

TABLE 2. 7.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND FIRE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ DOUGLAS 2 RFP DOUGLAS 4,446,986 0 4,446,986 4,446,986 0 4,446,986 0 0.0 DRAIN RFPD DOUGLAS NA NA NA NA NA NA NA NA ELKTON RFPD DOUGLAS 50,235 0 50,235 50,235 0 50,235 0 0.0 FAIR OAKS RFPD DOUGLAS 68,500 0 68,500 68,500 0 68,500 0 0.0 GARDINER RFPD DOUGLAS 15,563 0 15,563 15,563 0 15,563 0 0.0 GLENDALE RFPD DOUGLAS 34,079 0 34,079 34,079 0 34,079 0 0.0 GLIDE RFPD DOUGLAS 221,866 26,811 248,677 221,866 26,811 248,677 0 0.0 KELLOGG RFPD DOUGLAS 38,570 0 38,570 38,570 0 38,570 0 0.0 * LAKESIDE 4J RFPD DOUGLAS 5,023 0 5,023 5,023 0 5,023 0 0.0 LOOKINGGLASS RFPD DOUGLAS 124,693 0 124,693 124,693 0 124,693 0 0.0 MILO VOLUNTEER RFPD DOUGLAS 23,243 0 23,243 23,243 0 23,243 0 0.0 MYRTLE CREEK RFPD DOUGLAS 25,960 0 25,960 25,960 0 25,960 0 0.0 NO DOUGLAS FIRE & EMS DOUGLAS 256,536 0 256,536 256,536 0 256,536 0 0.0 NO DOUGLAS FIRE & EMS (DRAIN) DOUGLAS 43,417 0 43,417 43,417 0 43,417 0 0.0 NO DOUGLAS FIRE & EMS (YONC) DOUGLAS 0 33,295 33,295 0 33,295 33,295 0 NA OAKLAND RFPD DOUGLAS 72,584 0 72,584 72,584 0 72,584 0 0.0 RICE HILL RFPD DOUGLAS NA NA NA NA NA NA NA NA RIDDLE RFPD DOUGLAS 119,183 0 119,183 119,183 0 119,183 0 0.0 SCOTTSBURG RFPD DOUGLAS 30,602 0 30,602 30,602 0 30,602 0 0.0 * SIUSLAW 1J RFPD DOUGLAS 3,067 0 3,067 3,067 0 3,067 0 0.0 TEN-MILE RFPD DOUGLAS 89,768 0 89,768 89,768 0 89,768 0 0.0 TILLER RFPD DOUGLAS 25,751 0 25,751 25,751 0 25,751 0 0.0 TRI-CITY RFPD DOUGLAS 169,396 0 169,396 169,396 0 169,396 0 0.0 WINCHESTER BAY RFPD DOUGLAS 37,608 0 37,608 37,608 0 37,608 0 0.0 WINSTON-DILLARD 5 RFPD DOUGLAS 1,591,263 0 1,591,263 1,590,852 0 1,590,852 412 0.0 YONCALLA RFPD DOUGLAS NA NA NA NA NA NA NA NA NORTH GILLIAM COUNTY RFPD GILLIAM 50,403 0 50,403 50,403 0 50,403 0 0.0 * SOUTH GILLIAM RFPD GILLIAM 36,651 0 36,651 36,651 0 36,651 0 0.0 JOHN DAY RFPD GRANT 35,082 0 35,082 35,081 0 35,081 1 0.0 MT. VERNON RFPD GRANT 26,247 0 26,247 26,246 0 26,246 0 0.0 PRAIRIE RFPD GRANT 14,207 0 14,207 14,207 0 14,207 0 0.0 DEE RFPD HOOD RIVER 25,880 0 25,880 25,880 0 25,880 0 0.0 ODELL RFPD HOOD RIVER 196,524 0 196,524 196,524 0 196,524 0 0.0 PARKDALE RFPD HOOD RIVER 236,488 0 236,488 236,488 0 236,488 0 0.0 PINE GROVE RFPD HOOD RIVER 86,076 0 86,076 86,076 0 86,076 0 0.0 WEST SIDE RFPD HOOD RIVER 283,832 0 283,832 283,832 0 283,832 0 0.0 * APPLEGATE VALLEY JT RFPD #9 JACKSON 747,043 0 747,043 747,037 0 747,037 7 0.0 CENTRAL POINT RFPD #3 JACKSON 7,681,003 0 7,681,003 7,674,091 0 7,674,091 6,913 0.1 COLESTEIN RFPD JACKSON 30,566 0 30,566 30,566 0 30,566 0 0.0 EVANS VALLEY RFPD #6 JACKSON 246,252 0 246,252 246,252 0 246,252 0 0.0 LAKE CREEK RFPD (JACKSON) JACKSON 64,587 0 64,587 64,587 0 64,587 0 0.0 MEDFORD RFPD #2 JACKSON 1,613,655 0 1,613,655 1,613,653 0 1,613,653 2 0.0 PROSPECT RFPD JACKSON 59,604 0 59,604 59,604 0 59,604 0 0.0 ROGUE RIVER RFPD #1 JACKSON 1,004,016 131,979 1,135,995 1,004,014 131,979 1,135,994 2 0.0 SHADY COVE-TRAIL RFPD #4 JACKSON 630,702 68,313 699,015 630,700 68,313 699,013 3 0.0 TALENT RFPD #5 JACKSON 2,646,257 0 2,646,257 2,637,028 0 2,637,028 9,229 0.3 * CROOKED RIVER RANCH JT RFPD JEFFERSON 481,088 0 481,088 481,086 0 481,086 1 0.0 * DESCHUTES 1 JT RFPD JEFFERSON 1,249 0 1,249 1,249 0 1,249 0 0.0

122

TABLE 2. 7.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND FIRE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ JEFFERSON CO RFPD JEFFERSON 598,091 0 598,091 596,368 0 596,368 1,723 0.3 * SISTERS CAMP SHERMAN JT RFPD JEFFERSON 157,811 0 157,811 157,811 0 157,811 0 0.0 * APPLEGATE VALLEY JT RFPD JOSEPHINE 102,785 0 102,785 102,784 0 102,784 1 0.0 ILLINOIS VALLEY 1 RFPD JOSEPHINE 738,602 199,768 938,370 738,600 199,768 938,368 2 0.0 WILLIAMS RFPD JOSEPHINE 117,811 0 117,811 117,811 0 117,811 0 0.0 WOLF CREEK RFPD JOSEPHINE 73,894 0 73,894 73,893 0 73,893 1 0.0 BLY RFPD KLAMATH 28,090 0 28,090 28,090 0 28,090 0 0.0 BONANZA RFPD KLAMATH 44,184 0 44,184 44,184 0 44,184 0 0.0 CHEMULT RFPD KLAMATH 74,954 0 74,954 74,954 0 74,954 0 0.0 CHILOQUIN RFPD KLAMATH 153,146 0 153,146 153,146 0 153,146 0 0.0 CRESCENT RFPD KLAMATH 120,741 0 120,741 120,741 0 120,741 0 0.0 CRESCENT-ODELL LAKES RFPD KLAMATH 75,999 0 75,999 75,999 0 75,999 0 0.0 HARRIMAN RFPD KLAMATH 29,000 0 29,000 29,000 0 29,000 0 0.0 KENO RFPD KLAMATH 229,165 0 229,165 229,072 0 229,072 92 0.0 KLAMATH 1 RFPD KLAMATH 6,134,661 0 6,134,661 6,039,298 0 6,039,298 95,363 1.6 KLAMATH 3 RFPD KLAMATH 4,066 0 4,066 4,066 0 4,066 0 0.0 KLAMATH 4 RFPD KLAMATH 90,012 0 90,012 90,012 0 90,012 0 0.0 KLAMATH 5 RFPD KLAMATH 70,727 0 70,727 70,727 0 70,727 0 0.0 * LAPINE RFPD KLAMATH 20,399 0 20,399 20,399 0 20,399 0 0.0 MALIN RFPD KLAMATH 30,795 0 30,795 30,795 0 30,795 0 0.0 MERRILL RFPD KLAMATH 22,791 0 22,791 22,791 0 22,791 0 0.0 NORTH KLAMATH CO RFPD KLAMATH 0 0 0 0 0 0 0 NA OREGON OUTBACK RFPD KLAMATH 25,024 0 25,024 25,024 0 25,024 0 0.0 CHRISTMAS VALLEY RFPD LAKE 43,868 0 43,868 43,594 0 43,594 274 0.6 LAKEVIEW SUBURBAN RFPD LAKE 44,607 0 44,607 44,606 0 44,606 1 0.0 NEW PINE CREEK RFPD LAKE 18,057 0 18,057 18,056 0 18,056 1 0.0 SILVER LAKE RFPD LAKE 29,870 0 29,870 29,853 0 29,853 17 0.1 THOMAS CREEK-WESTSIDE RFPD LAKE 45,115 0 45,115 45,114 0 45,114 1 0.0 BAILEY-SPENCER RFPD LANE 86,590 0 86,590 86,590 0 86,590 0 0.0 COBURG RFPD LANE 351,745 105,493 457,239 351,745 105,493 457,239 0 0.0 CRESWELL RFPD LANE NA NA NA NA NA NA NA NA DEXTER RFPD LANE 197,416 0 197,416 197,415 0 197,415 1 0.0 EUGENE 1 RFPD LANE 241,584 0 241,584 241,584 0 241,584 0 0.0 GOSHEN RFPD LANE 322,688 0 322,688 322,688 0 322,688 0 0.0 HAXELDELL RFPD LANE 106,681 0 106,681 106,680 0 106,680 1 0.0 JUNCTION CITY RFPD LANE 497,822 346,412 844,234 497,821 346,412 844,233 1 0.0 LAKE CREEK RFPD (LANE) LANE 79,749 0 79,749 79,749 0 79,749 0 0.0 LANE COUNTY 1 RFPD LANE 1,638,020 0 1,638,020 1,636,526 0 1,636,526 1,494 0.1 LANE RURAL FIRE & RESCUE LANE 1,187,581 0 1,187,581 1,187,579 0 1,187,579 2 0.0 LORANE RFPD LANE 101,968 27,576 129,543 101,967 27,576 129,542 1 0.0 LOWELL RFPD LANE 284,796 73,580 358,377 284,796 73,580 358,376 1 0.0 MAPLETON RFPD LANE 64,662 0 64,662 64,662 0 64,662 0 0.0 MCKENZIE RFPD LANE 1,064,057 0 1,064,057 1,064,055 0 1,064,055 2 0.0 * MOHAWK VALLEY RFPD LANE 399,477 132,108 531,585 399,476 132,108 531,584 0 0.0 * MONROE 5J RFPD LANE 21,685 0 21,685 21,685 0 21,685 0 0.0 PLEASANT HILL RFPD LANE 246,008 0 246,008 246,007 0 246,007 0 0.0 SANTA CLARA RFPD LANE 523,613 0 523,613 523,613 0 523,613 0 0.0 * SIUSLAW 1J RFPD LANE 810,336 0 810,336 810,335 0 810,335 1 0.0

123

TABLE 2. 7.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND FIRE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ SOUTHERN LANE COUNTY RFPD LANE 1,312,305 0 1,312,305 1,312,282 0 1,312,282 23 0.0 SWISSHOME RFPD LANE 45,580 0 45,580 45,580 0 45,580 0 0.0 UPPER MCKENZIE RFPD LANE 93,306 0 93,306 93,306 0 93,306 0 0.0 WILLAKENZIE RFPD LANE 429,794 0 429,794 429,793 0 429,793 1 0.0 ZUMWALT RFPD LANE 216,086 0 216,086 216,085 0 216,085 1 0.0 * ALSEA 7J RFPD LINCOLN 5,934 0 5,934 5,934 0 5,934 0 0.0 CENTRAL OREGON COAST RFPD LINCOLN 276,460 0 276,460 276,457 0 276,457 2 0.0 DEPOE BAY RFPD LINCOLN 733,630 0 733,630 733,629 0 733,629 2 0.0 NEWPORT RFPD LINCOLN 164,175 0 164,175 164,175 0 164,175 0 0.0 * NORTH LINCOLN JT FIRE & RESCUE LINCOLN 837,389 268,515 1,105,904 837,383 268,515 1,105,897 6 0.0 SEAL ROCK RFPD LINCOLN 145,762 0 145,762 145,762 0 145,762 0 0.0 SILETZ RFPD LINCOLN 132,314 0 132,314 132,314 0 132,314 0 0.0 TOLEDO RFPD LINCOLN 125,202 0 125,202 125,202 0 125,202 0 0.0 YACHATS RFPD LINCOLN 326,713 0 326,713 326,713 0 326,713 0 0.0 ALBANY 1 RFPD LINN 1,220,820 0 1,220,820 1,220,818 0 1,220,818 2 0.0 BROWNSVILLE 2 RFPD LINN 185,663 0 185,663 185,660 0 185,660 3 0.0 * CORVALLIS 1J RFPD LINN 216,621 0 216,621 216,621 0 216,621 0 0.0 * GATES 4J RFPD LINN 38,637 0 38,637 38,637 0 38,637 0 0.0 * HALSEY-SHEDD 5 RFPD LINN 351,013 0 351,013 351,013 0 351,013 0 0.0 * HARRISBURG 6 RFPD LINN 267,222 0 267,222 267,219 0 267,219 4 0.0 * IDANHA 7J RFPD LINN 4,569 0 4,569 4,569 0 4,569 0 0.0 * JEFFERSON 8J RFPD LINN 223,633 107,317 330,950 223,633 107,317 330,950 0 0.0 LEBANON 9 RFPD LINN 2,506,942 0 2,506,942 2,473,835 0 2,473,835 33,107 1.3 LYONS 10 RFPD LINN 198,306 113,789 312,094 198,306 113,789 312,094 0 0.0 * MILL CITY 11J RFPD LINN 141,734 0 141,734 141,734 0 141,734 0 0.0 * MOHAWK VALLEY RFPD LINN 129 43 172 129 43 172 0 0.0 * MONROE RFPD LINN 0 0 0 0 0 0 0 NA SCIO 12 RFPD LINN 313,206 0 313,206 313,206 0 313,206 1 0.0 * STAYTON 13J RFPD LINN 87,804 24,289 112,094 87,804 24,289 112,094 0 0.0 SWEET HOME FIRE/AMBULANCE Z1 LINN 777,882 0 777,882 777,881 0 777,881 1 0.0 SWEET HOME FIRE/AMBULANCE Z2 LINN 22,590 0 22,590 22,590 0 22,590 0 0.0 TANGENT 15 RFPD LINN 470,400 0 470,400 470,399 0 470,399 1 0.0 ADRIAN RFPD MALHEUR 24,516 23,098 47,614 24,511 23,098 47,609 5 0.0 ANNEX RFPD MALHEUR 9,552 0 9,552 9,551 0 9,551 0 0.0 NYSSA RFPD MALHEUR 33,437 0 33,437 33,410 0 33,410 26 0.1 ONTARIO RFPD MALHEUR 117,896 0 117,896 117,736 0 117,736 160 0.1 QUINN RFPD MALHEUR 0 0 0 0 0 0 0 NA AUMSVILLE RFPD MARION 376,569 156,388 532,957 376,569 156,388 532,957 0 0.0 * AURORA 63J RFPD MARION 454,015 0 454,015 454,015 0 454,015 0 0.0 DRAKES CROSSING RFPD MARION 58,229 0 58,229 58,229 0 58,229 0 0.0 * GATES 4J RFPD MARION 56,089 0 56,089 56,089 0 56,089 0 0.0 HUBBARD RFPD MARION 188,922 69,604 258,525 188,922 69,604 258,525 0 0.0 * IDANHA 7J RFPD MARION 59,515 0 59,515 59,515 0 59,515 0 0.0 * JEFFERSON 8J RFPD MARION 337,678 162,046 499,724 337,678 162,046 499,724 0 0.0 KEIZER RFPD MARION 2,182,397 199,721 2,382,118 2,181,982 199,721 2,381,703 415 0.0 MARION 1 RFPD MARION 4,040,620 913,569 4,954,188 4,040,536 913,569 4,954,105 83 0.0 * MILL CITY 11J RFPD MARION 45,837 0 45,837 45,834 0 45,834 3 0.0 * MONITOR 58J RFPD MARION 8,967 6,406 15,373 8,967 6,406 15,373 0 0.0

124

TABLE 2. 7.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND FIRE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ MOUNT ANGEL RFPD MARION 232,602 0 232,602 232,602 0 232,602 0 0.0 * POLK 1J RFPD MARION 36,628 7,308 43,936 36,628 7,308 43,936 0 0.0 * SALEM SUBURBAN JT RFPD MARION 430,085 0 430,085 430,085 0 430,085 0 0.0 * SILVERTON 2J RFPD MARION 799,824 236,480 1,036,305 799,824 236,480 1,036,304 1 0.0 ST. PAUL RFPD MARION 108,295 75,140 183,434 108,295 75,140 183,434 0 0.0 * STAYTON 13J RFPD MARION 762,413 210,908 973,321 762,413 210,908 973,321 0 0.0 SUBLIMITY RFPD MARION 362,882 92,702 455,584 362,882 92,702 455,584 0 0.0 TURNER RFPD MARION 824,884 0 824,884 824,884 0 824,884 1 0.0 WOODBURN RFPD MARION 2,225,711 363,487 2,589,198 2,189,621 363,487 2,553,108 36,090 1.6 BOARDMAN RFPD MORROW 268,568 0 268,568 254,579 0 254,579 13,990 5.2 HEPPNER RFPD MORROW 29,060 0 29,060 29,059 0 29,059 1 0.0 IONE RFPD MORROW 62,331 0 62,331 62,248 0 62,248 83 0.1 IRRIGON RFPD MORROW 74,841 0 74,841 74,507 0 74,507 334 0.4 * PILOT ROCK RFPD MORROW 679 0 679 679 0 679 0 0.0 * SOUTH GILLIAM RFPD MORROW 86 0 86 85 0 85 0 0.0 * CLACKAMAS COUNTY 1J RFPD MULTNOMAH 38,156 2,415 40,572 35,154 2,415 37,569 3,002 7.9 MULTNOMAH 10 RFPD MULTNOMAH 1,255,160 0 1,255,160 1,255,153 0 1,255,153 7 0.0 * MULTNOMAH 11J RFPD MULTNOMAH 685,155 0 685,155 684,694 0 684,694 461 0.1 MULTNOMAH 14 RFPD MULTNOMAH 318,273 0 318,273 318,257 0 318,257 17 0.0 * SAUVIE ISLAND 30 RFPD MULTNOMAH 152,866 26,025 178,891 152,865 26,025 178,890 1 0.0 * SCAPPOOSE 31J RFPD MULTNOMAH 81,273 0 81,273 81,273 0 81,273 0 0.0 * TUALATIN VALLEY JT RFPD MULTNOMAH 1,044,601 27,304 1,071,904 1,044,601 27,304 1,071,904 0 0.0 * AMITY JT RFPD POLK 32,452 0 32,452 32,452 0 32,452 0 0.0 * DAYTON JT RFPD POLK 23,504 0 23,504 23,503 0 23,503 0 0.0 * HOSKINS-KINGS VALLEY 8J RFPD POLK 5,167 972 6,139 5,167 972 6,139 0 0.0 * POLK 1J RFPD POLK 1,675,916 333,509 2,009,425 1,675,820 333,509 2,009,329 95 0.0 * SALEM SUBURBAN JT RFPD POLK 228,063 0 228,063 228,062 0 228,062 0 0.0 * SHERIDAN JT RFPD POLK 72,928 0 72,928 72,927 0 72,927 0 0.0 SOUTHWEST RFPD POLK 311,473 80,581 392,054 311,472 80,581 392,053 1 0.0 SPRING VALLEY RFPD POLK 40,703 0 40,703 40,703 0 40,703 0 0.0 * WILLAMINA JT RFPD POLK 77,165 71,224 148,389 77,165 71,224 148,389 0 0.0 MORO RFPD SHERMAN 27,297 0 27,297 24,580 0 24,580 2,717 10.0 NORTH SHERMAN COUNTY RFPD SHERMAN 81,765 0 81,765 77,397 0 77,397 4,369 5.3 SOUTH SHERMAN COUNTY RFPD SHERMAN 39,566 0 39,566 39,220 0 39,220 346 0.9 * CANNON BEACH JT RFPD TILLAMOOK 4,326 1,718 6,043 4,326 1,718 6,043 0 0.0 GARIBALDI RFPD TILLAMOOK 35,770 0 35,770 35,769 0 35,769 0 0.0 NEDONNA RFPD TILLAMOOK 20,050 0 20,050 20,050 0 20,050 0 0.0 * NEHALEM JT RFPD TILLAMOOK 50,041 0 50,041 50,041 0 50,041 0 0.0 NESTUCCA RFPD TILLAMOOK 583,483 0 583,483 583,424 0 583,424 59 0.0 NETARTS-OCEANSIDE RFPD TILLAMOOK 437,110 0 437,110 437,109 0 437,109 0 0.0 * NORTH LINCOLN JT FIRE & RESCUE TILLAMOOK 13,072 4,192 17,264 13,072 4,192 17,264 0 0.0 TILLAMOOK RFPD TILLAMOOK 499,468 189,967 689,435 499,304 189,967 689,271 164 0.0 E UMATILLA 7-412 RFPD UMATILLA 146,931 0 146,931 145,023 0 145,023 1,908 1.3 ECHO 7-403 RFPD UMATILLA 75,792 0 75,792 75,745 0 75,745 47 0.1 HELIX 7-411 RFPD UMATILLA 73,710 0 73,710 73,568 0 73,568 142 0.2 HERMISTON 7-404 RFPD UMATILLA 1,556,422 0 1,556,422 1,556,196 0 1,556,196 226 0.0 LOWER MCKAY 7-409 RFPD UMATILLA 50,362 0 50,362 50,362 0 50,362 0 0.0 MCKAY DAM 7-410 RFPD UMATILLA 80,053 0 80,053 80,053 0 80,053 0 0.0

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TABLE 2. 7.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND FIRE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * PILOT ROCK 7-401 RFPD UMATILLA 70,913 0 70,913 70,912 0 70,912 1 0.0 RIVERSIDE 7-406 RFPD UMATILLA 105,257 0 105,257 105,253 0 105,253 3 0.0 STANFIELD 7-402 RFPD UMATILLA 254,457 0 254,457 254,368 0 254,368 89 0.0 UMATILLA 7-405 RFPD UMATILLA 180,898 0 180,898 180,851 0 180,851 47 0.0 COVE RFPD UNION 44,191 0 44,191 44,191 0 44,191 0 0.0 ELGIN RFPD UNION 44,749 0 44,749 44,288 0 44,288 461 1.0 IMBLER RFPD UNION 71,220 0 71,220 71,220 0 71,220 0 0.0 LA GRANDE RFPD UNION 221,981 0 221,981 221,981 0 221,981 0 0.0 * NORTH POWDER JT RFPD UNION 15,674 0 15,674 15,674 0 15,674 0 0.0 UNION RFPD UNION 25,676 0 25,676 25,676 0 25,676 0 0.0 WALLOWA LAKE RFPD WALLOWA 57,935 0 57,935 57,935 0 57,935 0 0.0 WALLOWA RFPD WALLOWA 14,562 0 14,562 14,562 0 14,562 0 0.0 JUNIPER FLAT RFPD WASCO 49,486 0 49,486 49,482 0 49,482 4 0.0 MID-COLUMBIA FIRE & RESCUE WASCO 1,977,543 298,188 2,275,731 1,957,711 298,188 2,255,899 19,832 1.0 MOSIER RFPD WASCO 25,307 0 25,307 25,307 0 25,307 0 0.0 CORNELIUS RFPD WASHINGTON 192,524 0 192,524 192,524 0 192,524 0 0.0 FOREST GROVE RFPD WASHINGTON 411,741 47,057 458,798 411,741 47,057 458,798 0 0.0 * GASTON JT RFPD WASHINGTON 283,536 0 283,536 282,854 0 282,854 682 0.2 BANKS RFPD WASHINGTON 584,314 105,088 689,402 584,313 105,088 689,401 1 0.0 * TUALATIN VALLEY JET RFPD WASHINGTON 47,501,461 1,239,420 48,740,882 47,501,105 1,239,420 48,740,525 357 0.0 WASHINGTON COUNTY 2 RFPD WASHINGTON 1,403,170 0 1,403,170 1,403,156 0 1,403,156 14 0.0 * AMITY JT RFPD YAMHILL 139,395 0 139,395 139,395 0 139,395 0 0.0 CARLTON RFPD YAMHILL 43,323 0 43,323 43,323 0 43,323 0 0.0 * DAYTON JT RFPD YAMHILL 304,085 0 304,085 304,084 0 304,084 1 0.0 DUNDEE RFPD YAMHILL 65,647 0 65,647 65,647 0 65,647 0 0.0 * GASTON JT RFPD YAMHILL 66,129 0 66,129 66,129 0 66,129 0 0.0 MCMINNVILLE RFPD YAMHILL 294,951 0 294,951 294,950 0 294,950 0 0.0 NEWBERG RFPD YAMHILL 348,502 0 348,502 348,502 0 348,502 0 0.0 * SHERIDAN JT RFPD YAMHILL 242,571 0 242,571 242,571 0 242,571 0 0.0 * WILLAMINA JT RFPD YAMHILL 94,570 87,289 181,859 94,569 87,289 181,857 1 0.0 YAMHILL EMERG. COMMUNICATION YAMHILL 606,106 0 606,106 606,078 0 606,078 28 0.0 YAMHILL FIRE YAMHILL 163,588 0 163,588 163,588 0 163,588 1 0.0 STATEWIDE 201,336,142 9,498,709 210,834,851 201,067,946 9,498,709 210,566,655 268,206 0.1 NUMBER OF FIRE TAX DISTRICTS: 320 * Indicates a joint district.

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TABLE 2. 7.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY FIRE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- BAKER VALLEY RURAL FIRE DISTRICT BAKER 63,568 0 63,568 0 63,568 0 0 0 63,568 EAGLE VALLEY RFPD BAKER 25,815 0 25,815 0 25,815 0 0 0 25,815 GREATER BOWEN VALLEY RFPD BAKER 23,667 0 23,667 0 23,667 0 0 0 23,667 HAINES RURAL FIRE DISTRICT BAKER 44,325 50,000 44,325 0 44,325 49,998 0 0 94,323 * NORTH POWDER JT RFPD BAKER 9,124 0 9,124 0 9,124 0 0 0 9,124 PINE VALLEY RFPD BAKER 29,103 15,000 29,103 0 29,103 14,996 0 0 44,099 ADAIR 3 RFPD BENTON 163,619 0 163,619 0 163,619 0 0 37,822 201,441 * ALSEA 7J RFPD BENTON 43,157 0 43,157 0 43,157 0 0 0 43,157 BLODGETT-SUMMIT 9 RFPD BENTON 20,659 0 20,659 0 20,659 0 0 0 20,659 * CORVALLIS 1J RFPD BENTON 1,130,231 0 1,130,231 0 1,130,231 0 0 0 1,130,231 * HALSEY SHEDD RFPD BENTON NA 0 2 0 2 0 0 0 2 * HARRISBURG FIRE AND RESCUE BENTON NA 0 3 0 3 0 0 0 3 * HOSKINS-KINGS VALLEY 8J RFPD BENTON 38,551 0 38,551 0 38,551 0 0 7,256 45,807 * MONROE 5J RFPD BENTON 251,524 0 251,524 0 251,524 0 0 0 251,524 NORTH ALBANY 2 RFPD BENTON 159,401 0 159,401 0 159,401 0 0 0 159,401 PALESTINE 6 RFPD BENTON 723,186 46,900 72,319 0 72,319 46,900 0 0 119,219 PHILOMATH 4 RFPD BENTON 720,086 0 720,086 0 720,086 0 0 0 720,086 * AURORA 63J RFPD CLACKAMAS 145,072 89,349 145,072 0 145,072 89,349 0 0 234,422 BORING 59 RFPD CLACKAMAS 2,985,501 0 2,985,501 0 2,985,501 0 0 0 2,985,501 CANBY 62 RFPD CLACKAMAS 1,930,308 362,196 1,930,308 0 1,930,308 362,196 0 0 2,292,504 CLARKES 68 RFPD CLACKAMAS NA NA NA NA NA NA NA NA NA COLTON 70 RFPD CLACKAMAS 247,222 0 247,222 0 247,222 0 0 51,866 299,088 ESTACADA 69 RFPD CLACKAMAS 1,509,864 0 1,509,864 0 1,509,864 0 0 0 1,509,864 * FD 1 CLACK CO CLACKAMAS 22,482,766 0 22,482,766 0 22,482,766 0 0 1,424,533 23,907,299 HOODLAND 74 RFPD CLACKAMAS 1,337,341 0 1,337,341 0 1,337,341 0 0 0 1,337,341 LAKE GROVE 57 RFPD CLACKAMAS 610,372 175,835 610,372 0 610,372 175,835 0 0 786,208 MOLALLA 73 RFPD CLACKAMAS 688,334 0 688,334 0 688,334 0 0 0 688,334 * MONITOR 58J RFPD CLACKAMAS 70,212 0 70,212 0 70,212 0 0 50,164 120,376 * MULTNOMAH 11J RFPD CLACKAMAS 99,974 34,778 99,974 0 99,974 34,778 0 0 134,752 SANDY 72 RFPD CLACKAMAS 2,090,043 0 2,090,043 0 2,090,043 0 0 341,035 2,431,078 * SILVERTON 2J RFPD CLACKAMAS 39,416 0 39,416 0 39,416 0 0 11,654 51,069 * TUALATIN VALLEY JT RFPD CLACKAMAS 8,147,658 1,340,055 8,147,658 0 8,147,658 1,406,709 0 248,090 9,802,458 * CANNON BEACH JT RFPD CLATSOP 254,168 153,969 254,168 0 254,168 153,901 0 162,058 570,128 * CLATSKANIE RFPD CLATSOP 9,752 0 9,752 0 9,752 0 0 0 9,752 ELSIE VINEMAPLE RFPD CLATSOP 51,891 0 51,891 0 51,891 0 0 0 51,891 GEARHART RFPD CLATSOP 84,155 0 84,155 0 84,155 0 0 0 84,155 HAMLET RFPD CLATSOP 25,873 0 25,873 0 25,873 0 0 0 25,873 JOHN DAY-FERNHILL RFPD CLATSOP 27,702 0 27,702 0 27,702 0 0 0 27,702 KNAPPA-SVENSEN BURNSIDE RFPD CLATSOP 176,778 0 176,778 0 176,778 0 0 31,729 208,508 LEWIS & CLARK RFPD CLATSOP 123,831 0 123,831 0 123,831 0 0 0 123,831 * MIST-BIRKENFELD JT RFPD CLATSOP 38,887 0 38,887 0 38,887 0 0 0 38,887 * NEHALEM JT RFPD CLATSOP 1,225 0 550 0 550 0 0 0 550 OLNEY-WALLUSKI RFPD CLATSOP 58,494 0 58,494 0 58,494 0 0 23,897 82,391 SEASIDE RFPD CLATSOP 26,924 0 26,924 0 26,924 0 0 0 26,924 WARRENTON RFPD CLATSOP 40,285 29,700 40,285 0 40,285 7,084 0 0 47,369 WESTPORT-WAUNA RFPD CLATSOP 48,182 0 48,182 0 48,182 0 0 0 48,182 * CLATSKANIE RFPD COLUMBIA 718,946 0 718,946 0 718,946 0 0 0 718,946 COLUMBIA RIVER FIRE COLUMBIA 4,777,645 0 4,777,645 0 4,777,645 0 0 0 4,777,645

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TABLE 2. 7.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY FIRE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * MIST-BIRKENFELD JT RFPD COLUMBIA 298,280 0 298,280 0 298,280 0 0 0 298,280 * SAUVIE ISLAND RFPD # 30 COLUMBIA 5,375 3,752 5,375 0 5,375 3,752 0 1,554 10,680 * SCAPPOOSE 31J RFPD COLUMBIA 773,670 458,163 773,670 0 773,670 458,163 0 0 1,231,833 VERNONIA RFPD COLUMBIA 159,441 0 159,441 0 159,441 0 0 43,677 203,119 BANDON 8 RFPD COOS 369,211 0 369,211 0 369,211 0 0 0 369,211 BRIDGE 16 RFPD COOS 15,139 0 15,139 0 15,139 0 0 0 15,139 BUNKER 1 RFPD COOS 40,487 0 40,487 0 40,487 0 0 0 40,487 CHARLESTON 6 RFPD COOS 638,014 0 391,756 0 391,756 0 0 0 391,756 COQUILLE 3 RFPD COOS 133,339 0 133,339 0 133,339 0 0 0 133,339 DORA SITKUM RFPD COOS 10,790 0 10,790 0 10,790 0 0 0 10,790 FAIRVIEW 14 RFPD COOS 41,250 0 41,250 0 41,250 0 0 0 41,250 GREENACRES 7 RFPD COOS 68,992 0 68,992 0 68,992 0 0 0 68,992 HAUSER 12 RFPD COOS 150,021 0 150,021 0 150,021 0 0 0 150,021 * LAKESIDE 4J RFPD COOS 95,495 0 95,495 0 95,495 0 0 0 95,495 LIBBY 13 RFPD COOS 85,942 0 85,942 0 85,942 0 0 0 85,942 MILLINGTON 5 RFPD COOS 170,999 0 170,999 0 170,999 0 0 0 170,999 MYRTLE POINT 18 RFPD COOS 62,002 0 62,002 0 62,002 0 0 0 62,002 NORTH BAY 9 RFPD COOS 186,763 0 186,246 0 186,246 0 0 0 186,246 SUMNER 11 RFPD COOS 69,405 0 69,405 0 69,405 0 0 0 69,405 TIMBER PARK 17 RFPD COOS 38,709 0 35,087 0 35,087 0 0 0 35,087 CCRFP TAXING ZONE 1 CROOK 208,412 0 208,412 0 208,412 0 0 0 208,412 CCRFP TAXING ZONE 2 CROOK 1,267,027 0 1,267,027 0 1,267,027 0 0 0 1,267,027 CCRFP TAXING ZONE 3 CROOK 129,306 0 129,306 0 129,306 0 0 0 129,306 * DESCHUTES RFPD # 1 CROOK 622 0 622 0 622 0 0 0 622 CAPE FERRELO RFPD CURRY 52,169 0 52,169 0 52,169 0 0 0 52,169 CURRY SIXES RFPD CURRY 10,193 0 10,193 0 10,193 0 0 0 10,193 GOLD BEACH-WEDDERBURN RFPD CURRY 116,590 0 116,590 0 116,590 0 0 0 116,590 HARBOR RFPD CURRY 81,512 0 81,512 0 81,512 0 0 0 81,512 LANGLOIS RFPD CURRY 51,311 0 51,311 0 51,311 0 0 0 51,311 OPHIR RFPD CURRY 48,938 0 48,938 0 48,938 0 0 0 48,938 PISTOL RIVER RFPD CURRY 24,730 0 24,730 0 24,730 0 0 0 24,730 PORT ORFORD RFPD CURRY 67,729 0 67,729 0 67,729 0 0 0 67,729 SQUAW VALLEY NORTH BANK RFPD CURRY 15,154 0 15,154 0 15,154 0 0 0 15,154 SUBURBAN RFPD CURRY 44,812 0 44,812 0 44,812 0 0 0 44,812 UPPER CHETCO RFPD CURRY 11,153 0 11,153 0 11,153 0 0 0 11,153 WINCHUCK RFPD CURRY 25,454 0 25,454 0 25,454 0 0 0 25,454 BEND 2 RFPD DESCHUTES 2,313,473 0 2,313,473 0 2,313,473 0 0 0 2,313,473 BLACK BUTTE RANCH RFPD DESCHUTES 665,949 170,000 665,949 0 665,949 169,970 0 129,769 965,688 CLOVERDALE RFPD DESCHUTES 240,280 0 240,280 0 240,280 0 0 0 240,280 * CROOKED RIVER RANCH JT RFPD DESCHUTES 33,138 12,441 33,138 0 33,138 12,441 0 0 45,579 * DESCHUTES 1 JT RFPD DESCHUTES 1,714,566 0 1,714,566 0 1,714,566 0 0 0 1,714,566 * LAPINE RFPD DESCHUTES 1,313,457 0 1,313,457 0 1,313,457 545,958 0 157,560 2,016,975 * SISTERS CAMP SHERMAN JT RFPD DESCHUTES 1,475,354 0 1,475,354 0 1,475,354 0 0 0 1,475,354 AZALEA RFPD DOUGLAS 46,963 14,869 46,963 0 46,963 14,869 0 0 61,832 CALAPOOYA RFPD DOUGLAS 50,721 0 50,721 0 50,721 0 0 0 50,721 CAMAS VALLEY RFPD DOUGLAS 17,974 17,005 17,974 0 17,974 17,005 0 0 34,978 CANYONVILLE/SOUTH UMPQUA RFPD DOUGLAS 70,667 0 70,667 0 70,667 0 0 84,951 155,618 DAYS CREEK RFPD DOUGLAS 17,839 0 17,839 0 17,839 0 0 0 17,839

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TABLE 2. 7.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY FIRE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- DOUGLAS 2 RFP DOUGLAS 4,446,986 0 4,446,986 0 4,446,986 0 0 0 4,446,986 DRAIN RFPD DOUGLAS NA NA NA NA NA NA NA NA NA ELKTON RFPD DOUGLAS 50,234 0 50,234 0 50,234 0 0 0 50,234 FAIR OAKS RFPD DOUGLAS 73,619 0 68,499 0 68,499 0 0 0 68,499 GARDINER RFPD DOUGLAS 15,563 0 15,563 0 15,563 0 0 0 15,563 GLENDALE RFPD DOUGLAS 34,079 0 34,079 0 34,079 0 0 0 34,079 GLIDE RFPD DOUGLAS 221,866 0 221,866 0 221,866 0 0 26,811 248,677 KELLOGG RFPD DOUGLAS 38,569 0 38,570 0 38,570 0 0 0 38,570 * LAKESIDE 4J RFPD DOUGLAS 5,023 0 5,023 0 5,023 0 0 0 5,023 LOOKINGGLASS RFPD DOUGLAS 40,843 83,850 40,843 0 40,843 83,850 0 0 124,693 MILO VOLUNTEER RFPD DOUGLAS 23,243 0 23,243 0 23,243 0 0 0 23,243 MYRTLE CREEK RFPD DOUGLAS 25,959 0 25,959 0 25,959 0 0 0 25,959 NO DOUGLAS FIRE & EMS DOUGLAS 256,536 82,075 256,536 0 256,536 0 0 0 256,536 NO DOUGLAS FIRE & EMS (DRAIN) DOUGLAS 135,706 43,417 0 0 0 43,417 0 0 43,417 NO DOUGLAS FIRE & EMS (YONC) DOUGLAS 61,291 19,609 0 0 0 0 0 33,295 33,295 OAKLAND RFPD DOUGLAS 72,584 0 72,584 0 72,584 0 0 0 72,584 RICE HILL RFPD DOUGLAS NA NA NA NA NA NA NA NA NA RIDDLE RFPD DOUGLAS 119,183 0 119,183 0 119,183 0 0 0 119,183 SCOTTSBURG RFPD DOUGLAS 30,602 0 30,602 0 30,602 0 0 0 30,602 * SIUSLAW 1J RFPD DOUGLAS 3,067 0 3,067 0 3,067 0 0 0 3,067 TEN-MILE RFPD DOUGLAS 89,767 0 89,767 0 89,767 0 0 0 89,767 TILLER RFPD DOUGLAS 25,751 0 25,751 0 25,751 0 0 0 25,751 TRI-CITY RFPD DOUGLAS 169,396 0 169,396 0 169,396 0 0 0 169,396 WINCHESTER BAY RFPD DOUGLAS 37,608 0 37,608 0 37,608 0 0 0 37,608 WINSTON-DILLARD 5 RFPD DOUGLAS 1,591,264 0 1,591,264 0 1,591,264 0 0 0 1,591,264 YONCALLA RFPD DOUGLAS NA NA NA NA NA NA NA NA NA NORTH GILLIAM COUNTY RFPD GILLIAM 50,403 0 50,403 0 50,403 0 0 0 50,403 * SOUTH GILLIAM RFPD GILLIAM 36,651 0 36,651 0 36,651 0 0 0 36,651 JOHN DAY RFPD GRANT 35,082 0 35,082 0 35,082 0 0 0 35,082 MT. VERNON RFPD GRANT 26,247 0 26,247 0 26,247 0 0 0 26,247 PRAIRIE RFPD GRANT 14,207 0 14,207 0 14,207 0 0 0 14,207 DEE RFPD HOOD RIVER 25,880 0 25,880 0 25,880 0 0 0 25,880 ODELL RFPD HOOD RIVER 196,524 0 196,524 0 196,524 0 0 0 196,524 PARKDALE RFPD HOOD RIVER 249,857 0 236,488 0 236,488 0 0 0 236,488 PINE GROVE RFPD HOOD RIVER 86,076 0 86,076 0 86,076 0 0 0 86,076 WEST SIDE RFPD HOOD RIVER 283,832 0 283,832 0 283,832 0 0 0 283,832 * APPLEGATE VALLEY JT RFPD #9 JACKSON 495,931 251,112 495,931 0 495,931 251,112 0 0 747,043 CENTRAL POINT RFPD #3 JACKSON 7,681,003 0 7,681,003 0 7,681,003 0 0 0 7,681,003 COLESTEIN RFPD JACKSON 30,566 0 30,566 0 30,566 0 0 0 30,566 EVANS VALLEY RFPD #6 JACKSON 192,540 53,711 192,540 0 192,540 53,711 0 0 246,251 LAKE CREEK RFPD (JACKSON) JACKSON 64,587 0 64,587 0 64,587 0 0 0 64,587 MEDFORD RFPD #2 JACKSON 1,617,157 0 1,613,655 0 1,613,655 0 0 0 1,613,655 PROSPECT RFPD JACKSON 59,604 0 59,604 0 59,604 0 0 0 59,604 ROGUE RIVER RFPD #1 JACKSON 797,532 206,475 797,532 0 797,532 206,475 0 131,979 1,135,986 SHADY COVE-TRAIL RFPD #4 JACKSON 630,674 0 630,674 0 630,674 0 0 68,313 698,987 TALENT RFPD #5 JACKSON 2,646,257 0 2,646,257 0 2,646,257 0 0 0 2,646,257 * CROOKED RIVER RANCH JT RFPD JEFFERSON 349,772 131,315 349,772 0 349,772 131,315 0 0 481,087 * DESCHUTES 1 JT RFPD JEFFERSON 1,249 0 1,249 0 1,249 0 0 0 1,249

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TABLE 2. 7.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY FIRE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- JEFFERSON CO RFPD JEFFERSON 598,091 0 598,091 0 598,091 0 0 0 598,091 * SISTERS CAMP SHERMAN JT RFPD JEFFERSON 157,811 0 157,811 0 157,811 0 0 0 157,811 * APPLEGATE VALLEY JT RFPD JOSEPHINE 68,235 34,550 68,235 0 68,235 34,550 0 0 102,785 ILLINOIS VALLEY 1 RFPD JOSEPHINE 738,601 0 738,601 0 738,601 0 0 199,767 938,368 WILLIAMS RFPD JOSEPHINE 117,811 0 117,811 0 117,811 0 0 0 117,811 WOLF CREEK RFPD JOSEPHINE 54,282 19,612 54,282 0 54,282 19,612 0 0 73,894 BLY RFPD KLAMATH 28,090 0 28,090 0 28,090 0 0 0 28,090 BONANZA RFPD KLAMATH 44,184 0 44,184 0 44,184 0 0 0 44,184 CHEMULT RFPD KLAMATH 74,954 0 74,954 0 74,954 0 0 0 74,954 CHILOQUIN RFPD KLAMATH 153,146 0 153,146 0 153,146 0 0 0 153,146 CRESCENT RFPD KLAMATH 120,740 0 120,740 0 120,740 0 0 0 120,740 CRESCENT-ODELL LAKES RFPD KLAMATH 75,999 0 75,999 0 75,999 0 0 0 75,999 HARRIMAN RFPD KLAMATH 28,999 0 28,999 0 28,999 0 0 0 28,999 KENO RFPD KLAMATH 229,165 0 229,165 0 229,165 0 0 0 229,165 KLAMATH 1 RFPD KLAMATH 6,134,661 0 6,134,661 0 6,134,661 0 0 0 6,134,661 KLAMATH 3 RFPD KLAMATH 4,066 0 4,066 0 4,066 0 0 0 4,066 KLAMATH 4 RFPD KLAMATH 90,012 0 90,012 0 90,012 0 0 0 90,012 KLAMATH 5 RFPD KLAMATH 70,727 0 70,727 0 70,727 0 0 0 70,727 * LAPINE RFPD KLAMATH 20,399 8,479 20,399 0 20,399 0 0 0 20,399 MALIN RFPD KLAMATH 30,795 0 30,795 0 30,795 0 0 0 30,795 MERRILL RFPD KLAMATH 22,791 0 22,791 0 22,791 0 0 0 22,791 NORTH KLAMATH CO RFPD KLAMATH 0 0 0 0 0 0 0 0 0 OREGON OUTBACK RFPD KLAMATH 19,756 0 25,023 0 25,023 0 0 0 25,023 CHRISTMAS VALLEY RFPD LAKE 43,868 0 43,868 0 43,868 0 0 0 43,868 LAKEVIEW SUBURBAN RFPD LAKE 44,607 0 44,607 0 44,607 0 0 0 44,607 NEW PINE CREEK RFPD LAKE 18,057 0 18,057 0 18,057 0 0 0 18,057 SILVER LAKE RFPD LAKE 14,602 15,268 14,602 0 14,602 15,268 0 0 29,870 THOMAS CREEK-WESTSIDE RFPD LAKE 45,116 0 45,116 0 45,116 0 0 0 45,116 BAILEY-SPENCER RFPD LANE 86,590 0 86,590 0 86,590 0 0 0 86,590 COBURG RFPD LANE 351,745 0 351,745 0 351,745 0 0 105,493 457,239 CRESWELL RFPD LANE NA NA NA NA NA NA NA NA NA DEXTER RFPD LANE 172,969 24,446 172,969 0 172,969 24,446 0 0 197,416 EUGENE 1 RFPD LANE 241,584 0 241,584 0 241,584 0 0 0 241,584 GOSHEN RFPD LANE 322,688 0 322,688 0 322,688 0 0 0 322,688 HAXELDELL RFPD LANE 106,681 0 106,681 0 106,681 0 0 0 106,681 JUNCTION CITY RFPD LANE 497,822 0 497,822 0 497,822 0 0 346,412 844,234 LAKE CREEK RFPD (LANE) LANE 79,749 0 79,749 0 79,749 0 0 0 79,749 LANE COUNTY 1 RFPD LANE 1,638,020 0 1,638,020 0 1,638,020 0 0 0 1,638,020 LANE RURAL FIRE & RESCUE LANE 1,187,581 0 1,187,581 0 1,187,581 0 0 0 1,187,581 LORANE RFPD LANE 101,968 0 101,968 0 101,968 0 0 27,576 129,543 LOWELL RFPD LANE 284,796 0 284,796 0 284,796 0 0 73,580 358,377 MAPLETON RFPD LANE 64,662 0 64,662 0 64,662 0 0 0 64,662 MCKENZIE RFPD LANE 741,700 322,358 741,700 0 741,700 322,358 0 0 1,064,057 * MOHAWK VALLEY RFPD LANE 399,477 0 399,477 0 399,477 0 0 132,108 531,585 * MONROE 5J RFPD LANE 21,685 0 21,685 0 21,685 0 0 0 21,685 PLEASANT HILL RFPD LANE 246,008 0 246,008 0 246,008 0 0 0 246,008 SANTA CLARA RFPD LANE 523,613 0 523,613 0 523,613 0 0 0 523,613 * SIUSLAW 1J RFPD LANE 810,336 0 810,336 0 810,336 0 0 0 810,336

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TABLE 2. 7.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY FIRE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- SOUTHERN LANE COUNTY RFPD LANE 1,312,305 0 1,312,305 0 1,312,305 0 0 0 1,312,305 SWISSHOME RFPD LANE 45,580 0 45,580 0 45,580 0 0 0 45,580 UPPER MCKENZIE RFPD LANE 93,306 0 93,306 0 93,306 0 0 0 93,306 WILLAKENZIE RFPD LANE 429,794 0 429,794 0 429,794 0 0 0 429,794 ZUMWALT RFPD LANE 216,086 0 216,086 0 216,086 0 0 0 216,086 * ALSEA 7J RFPD LINCOLN 5,934 0 5,934 0 5,934 0 0 0 5,934 CENTRAL OREGON COAST RFPD LINCOLN 208,660 67,796 208,660 0 208,660 67,796 0 0 276,456 DEPOE BAY RFPD LINCOLN 733,630 0 733,630 0 733,630 0 0 0 733,630 NEWPORT RFPD LINCOLN 183,467 0 164,175 0 164,175 0 0 0 164,175 * NORTH LINCOLN JT FIRE & RESCUE LINCOLN 837,388 0 837,388 0 837,388 0 0 268,514 1,105,902 SEAL ROCK RFPD LINCOLN 145,762 0 145,762 0 145,762 0 0 0 145,762 SILETZ RFPD LINCOLN 132,314 0 132,314 0 132,314 0 0 0 132,314 TOLEDO RFPD LINCOLN 125,202 0 125,202 0 125,202 0 0 0 125,202 YACHATS RFPD LINCOLN 105,176 221,537 105,176 0 105,176 221,537 0 0 326,713 ALBANY 1 RFPD LINN 1,220,820 0 1,220,820 0 1,220,820 0 0 0 1,220,820 BROWNSVILLE 2 RFPD LINN 185,663 0 185,663 0 185,663 0 0 0 185,663 * CORVALLIS 1J RFPD LINN 216,621 0 216,621 0 216,621 0 0 0 216,621 * GATES 4J RFPD LINN 23,463 15,174 23,463 0 23,463 15,174 0 0 38,637 * HALSEY-SHEDD 5 RFPD LINN 351,013 0 351,013 0 351,013 0 0 0 351,013 * HARRISBURG 6 RFPD LINN 267,222 0 267,222 0 267,222 0 0 0 267,222 * IDANHA 7J RFPD LINN 4,569 0 4,569 0 4,569 0 0 0 4,569 * JEFFERSON 8J RFPD LINN 223,633 0 223,633 0 223,633 0 0 107,317 330,950 LEBANON 9 RFPD LINN 2,506,871 0 2,506,871 0 2,506,871 0 0 0 2,506,871 LYONS 10 RFPD LINN 198,305 0 198,305 0 198,305 0 0 113,789 312,094 * MILL CITY 11J RFPD LINN 95,584 46,151 95,584 0 95,584 46,151 0 0 141,734 * MOHAWK VALLEY RFPD LINN 129 0 129 0 129 0 0 43 172 * MONROE RFPD LINN NA 0 0 0 0 0 0 0 0 SCIO 12 RFPD LINN 313,206 0 313,206 0 313,206 0 0 0 313,206 * STAYTON 13J RFPD LINN 87,804 0 87,804 0 87,804 0 0 24,289 112,094 SWEET HOME FIRE/AMBULANCE Z1 LINN 777,879 0 777,879 0 777,879 0 0 0 777,879 SWEET HOME FIRE/AMBULANCE Z2 LINN 22,590 0 22,590 0 22,590 0 0 0 22,590 TANGENT 15 RFPD LINN 470,400 0 470,400 0 470,400 0 0 0 470,400 ADRIAN RFPD MALHEUR 24,516 0 24,516 0 24,516 0 0 23,098 47,614 ANNEX RFPD MALHEUR 9,552 0 9,552 0 9,552 0 0 0 9,552 NYSSA RFPD MALHEUR 33,437 0 33,437 0 33,437 0 0 0 33,437 ONTARIO RFPD MALHEUR 117,896 0 117,896 0 117,896 0 0 0 117,896 QUINN RFPD MALHEUR 0 0 0 0 0 0 0 0 0 AUMSVILLE RFPD MARION 376,569 0 376,569 0 376,569 0 0 156,387 532,956 * AURORA 63J RFPD MARION 280,968 173,047 280,968 0 280,968 173,047 0 0 454,015 DRAKES CROSSING RFPD MARION 58,229 0 58,229 0 58,229 0 0 0 58,229 * GATES 4J RFPD MARION 34,061 22,028 34,061 0 34,061 22,028 0 0 56,089 HUBBARD RFPD MARION 140,429 48,500 140,429 0 140,429 48,492 0 69,603 258,525 * IDANHA 7J RFPD MARION 59,515 0 59,515 0 59,515 0 0 0 59,515 * JEFFERSON 8J RFPD MARION 337,677 0 337,677 0 337,677 0 0 162,046 499,723 KEIZER RFPD MARION 1,660,191 522,203 1,660,191 0 1,660,191 522,203 0 199,720 2,382,113 MARION 1 RFPD MARION 4,040,618 0 4,040,618 0 4,040,618 0 0 913,568 4,954,186 * MILL CITY 11J RFPD MARION 30,911 14,925 30,911 0 30,911 14,925 0 0 45,837 * MONITOR 58J RFPD MARION 8,967 0 8,967 0 8,967 0 0 6,406 15,373

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TABLE 2. 7.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY FIRE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- MOUNT ANGEL RFPD MARION 232,602 0 232,602 0 232,602 0 0 0 232,602 * POLK 1J RFPD MARION 24,224 12,404 24,224 0 24,224 12,404 0 7,308 43,936 * SALEM SUBURBAN JT RFPD MARION 430,085 0 430,085 0 430,085 0 0 0 430,085 * SILVERTON 2J RFPD MARION 799,824 0 799,824 0 799,824 0 0 236,480 1,036,303 ST. PAUL RFPD MARION 108,295 0 108,295 0 108,295 0 0 75,140 183,434 * STAYTON 13J RFPD MARION 762,413 0 762,413 0 762,413 0 0 210,907 973,321 SUBLIMITY RFPD MARION 362,882 0 362,882 0 362,882 0 0 92,702 455,584 TURNER RFPD MARION 648,357 176,527 648,357 0 648,357 176,527 0 0 824,884 WOODBURN RFPD MARION 2,225,710 0 2,225,710 0 2,225,710 0 0 363,487 2,589,197 BOARDMAN RFPD MORROW 268,568 0 268,568 0 268,568 0 0 0 268,568 HEPPNER RFPD MORROW 29,060 0 29,060 0 29,060 0 0 0 29,060 IONE RFPD MORROW 62,331 0 62,331 0 62,331 0 0 0 62,331 IRRIGON RFPD MORROW 74,840 0 74,840 0 74,840 0 0 0 74,840 * PILOT ROCK RFPD MORROW 679 0 679 0 679 0 0 0 679 * SOUTH GILLIAM RFPD MORROW 86 0 86 0 86 0 0 0 86 * CLACKAMAS COUNTY 1J RFPD MULTNOMAH 38,156 0 38,156 0 38,156 0 0 2,415 40,572 MULTNOMAH 10 RFPD MULTNOMAH 1,255,160 0 1,255,160 0 1,255,160 0 0 0 1,255,160 * MULTNOMAH 11J RFPD MULTNOMAH 508,325 176,830 508,325 0 508,325 176,830 0 0 685,155 MULTNOMAH 14 RFPD MULTNOMAH 318,273 0 318,273 0 318,273 0 0 0 318,273 * SAUVIE ISLAND 30 RFPD MULTNOMAH 90,630 52,812 90,027 0 90,027 62,839 0 26,025 178,891 * SCAPPOOSE 31J RFPD MULTNOMAH 51,044 30,228 51,044 0 51,044 30,228 0 0 81,273 * TUALATIN VALLEY JT RFPD MULTNOMAH 897,488 147,110 897,488 0 897,488 147,110 0 27,304 1,071,901 * AMITY JT RFPD POLK 32,452 0 32,452 0 32,452 0 0 0 32,452 * DAYTON JT RFPD POLK 23,504 0 23,504 0 23,504 0 0 0 23,504 * HOSKINS-KINGS VALLEY 8J RFPD POLK 5,167 0 5,167 0 5,167 0 0 972 6,139 * POLK 1J RFPD POLK 1,105,437 570,479 1,105,437 0 1,105,437 570,479 0 333,509 2,009,425 * SALEM SUBURBAN JT RFPD POLK 228,063 0 228,063 0 228,063 0 0 0 228,063 * SHERIDAN JT RFPD POLK 72,928 0 72,928 0 72,928 0 0 0 72,928 SOUTHWEST RFPD POLK 311,473 86,545 311,473 0 311,473 0 0 80,581 392,054 SPRING VALLEY RFPD POLK 40,703 0 40,703 0 40,703 0 0 0 40,703 * WILLAMINA JT RFPD POLK 77,165 0 77,165 0 77,165 0 0 71,224 148,390 MORO RFPD SHERMAN 23,104 4,193 23,104 0 23,104 4,193 0 0 27,297 NORTH SHERMAN COUNTY RFPD SHERMAN 81,765 0 81,765 0 81,765 0 0 0 81,765 SOUTH SHERMAN COUNTY RFPD SHERMAN 39,565 0 39,565 0 39,565 0 0 0 39,565 * CANNON BEACH JT RFPD TILLAMOOK 2,694 1,632 2,694 0 2,694 1,631 0 1,718 6,043 GARIBALDI RFPD TILLAMOOK 35,769 0 35,769 0 35,769 0 0 0 35,769 NEDONNA RFPD TILLAMOOK 13,618 6,431 13,618 0 13,618 6,431 0 0 20,050 * NEHALEM JT RFPD TILLAMOOK 111,421 0 50,041 0 50,041 0 0 0 50,041 NESTUCCA RFPD TILLAMOOK 583,482 0 583,482 0 583,482 0 0 0 583,482 NETARTS-OCEANSIDE RFPD TILLAMOOK 437,109 0 437,109 0 437,109 0 0 0 437,109 * NORTH LINCOLN JT FIRE & RESCUE TILLAMOOK 13,072 0 13,072 0 13,072 0 0 4,192 17,264 TILLAMOOK RFPD TILLAMOOK 499,468 0 499,468 0 499,468 0 0 189,968 689,435 E UMATILLA 7-412 RFPD UMATILLA 146,931 0 146,931 0 146,931 0 0 0 146,931 ECHO 7-403 RFPD UMATILLA 55,793 20,000 55,793 0 55,793 19,999 0 0 75,791 HELIX 7-411 RFPD UMATILLA 73,710 0 73,710 0 73,710 0 0 0 73,710 HERMISTON 7-404 RFPD UMATILLA 1,556,421 0 1,556,421 0 1,556,421 0 0 0 1,556,421 LOWER MCKAY 7-409 RFPD UMATILLA 50,362 0 50,362 0 50,362 0 0 0 50,362 MCKAY DAM 7-410 RFPD UMATILLA 80,053 50,000 80,053 0 80,053 0 0 0 80,053

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TABLE 2. 7.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY FIRE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * PILOT ROCK 7-401 RFPD UMATILLA 70,913 0 70,913 0 70,913 0 0 0 70,913 RIVERSIDE 7-406 RFPD UMATILLA 105,257 0 105,257 0 105,257 0 0 0 105,257 STANFIELD 7-402 RFPD UMATILLA 254,457 0 254,457 0 254,457 0 0 0 254,457 UMATILLA 7-405 RFPD UMATILLA 180,898 0 180,898 0 180,898 0 0 0 180,898 COVE RFPD UNION 44,191 0 44,191 0 44,191 0 0 0 44,191 ELGIN RFPD UNION 44,749 0 44,749 0 44,749 0 0 0 44,749 IMBLER RFPD UNION 71,220 0 71,220 0 71,220 0 0 0 71,220 LA GRANDE RFPD UNION 221,982 0 221,982 0 221,982 0 0 0 221,982 * NORTH POWDER JT RFPD UNION 15,674 0 15,674 0 15,674 0 0 0 15,674 UNION RFPD UNION 25,676 0 25,676 0 25,676 0 0 0 25,676 WALLOWA LAKE RFPD WALLOWA 57,934 0 57,934 0 57,934 0 0 0 57,934 WALLOWA RFPD WALLOWA 14,562 0 14,562 0 14,562 0 0 0 14,562 JUNIPER FLAT RFPD WASCO 49,486 0 49,486 0 49,486 0 0 0 49,486 MID-COLUMBIA FIRE & RESCUE WASCO 1,977,543 0 1,977,543 0 1,977,543 0 0 298,188 2,275,731 MOSIER RFPD WASCO 25,307 0 25,307 0 25,307 0 0 0 25,307 CORNELIUS RFPD WASHINGTON 77,528 115,000 77,528 0 77,528 114,996 0 0 192,524 FOREST GROVE RFPD WASHINGTON 411,741 0 411,741 0 411,741 0 0 47,057 458,798 * GASTON JT RFPD WASHINGTON 204,781 78,755 204,781 0 204,781 78,755 0 0 283,536 BANKS RFPD WASHINGTON 371,599 212,715 371,599 0 371,599 212,715 0 105,088 689,402 * TUALATIN VALLEY JET RFPD WASHINGTON 40,731,212 6,770,183 40,731,212 0 40,731,212 6,770,110 0 1,239,416 48,740,738 WASHINGTON COUNTY 2 RFPD WASHINGTON 1,403,169 0 1,403,169 0 1,403,169 0 0 0 1,403,169 * AMITY JT RFPD YAMHILL 139,395 0 139,395 0 139,395 0 0 0 139,395 CARLTON RFPD YAMHILL 43,323 0 43,323 0 43,323 0 0 0 43,323 * DAYTON JT RFPD YAMHILL 304,085 0 304,085 0 304,085 0 0 0 304,085 DUNDEE RFPD YAMHILL 65,647 0 65,647 0 65,647 0 0 0 65,647 * GASTON JT RFPD YAMHILL 47,761 18,368 47,761 0 47,761 18,368 0 0 66,129 MCMINNVILLE RFPD YAMHILL 248,282 46,669 248,282 0 248,282 46,669 0 0 294,951 NEWBERG RFPD YAMHILL 348,502 0 348,502 0 348,502 0 0 0 348,502 * SHERIDAN JT RFPD YAMHILL 242,571 0 242,571 0 242,571 0 0 0 242,571 * WILLAMINA JT RFPD YAMHILL 94,570 0 94,570 0 94,570 0 0 87,289 181,859 YAMHILL EMERG. COMMUNICATION YAMHILL 565,698 606,105 0 0 0 606,105 0 0 606,105 YAMHILL FIRE YAMHILL 163,588 0 163,588 0 163,588 0 0 0 163,588 STATEWIDE 188,160,725 14,584,636 186,398,101 0 186,398,101 14,937,761 0 9,498,699 210,834,561 NUMBER OF FIRE TAX DISTRICTS: 320 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

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TABLE 2. 7.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY FIRE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- BAKER VALLEY RURAL FIRE DISTRICT BAKER 0 0 0 0 0 0 0 0 0 EAGLE VALLEY RFPD BAKER 0 0 0 0 0 0 0 0 0 GREATER BOWEN VALLEY RFPD BAKER 0 0 0 0 0 0 0 0 0 HAINES RURAL FIRE DISTRICT BAKER 84 84 0 0 0 0 0 0 0 * NORTH POWDER JT RFPD BAKER 0 0 0 0 0 0 0 0 0 PINE VALLEY RFPD BAKER 0 0 0 0 0 0 0 0 0 ADAIR 3 RFPD BENTON 2,400 49 160 0 0 0 0 0 2,191 * ALSEA 7J RFPD BENTON 34 0 0 0 0 0 0 0 34 BLODGETT-SUMMIT 9 RFPD BENTON 0 0 0 0 0 0 0 0 0 * CORVALLIS 1J RFPD BENTON 8,756 48 265 0 0 0 0 0 8,443 * HALSEY SHEDD RFPD BENTON 0 0 0 0 0 0 0 0 0 * HARRISBURG FIRE AND RESCUE BENTON 0 0 0 0 0 0 0 0 0 * HOSKINS-KINGS VALLEY 8J RFPD BENTON 567 567 0 0 0 0 0 0 0 * MONROE 5J RFPD BENTON 625 196 152 0 0 0 0 0 277 NORTH ALBANY 2 RFPD BENTON 751 0 0 0 0 0 0 0 751 PALESTINE 6 RFPD BENTON 501 313 0 0 0 0 0 0 188 PHILOMATH 4 RFPD BENTON 4,372 817 607 0 0 0 0 0 2,948 * AURORA 63J RFPD CLACKAMAS 815 0 0 0 0 0 0 0 815 BORING 59 RFPD CLACKAMAS 20,454 6,103 1,581 0 0 0 0 0 12,770 CANBY 62 RFPD CLACKAMAS 10,783 9,667 0 0 0 0 0 0 1,116 CLARKES 68 RFPD CLACKAMAS NA NA NA NA NA NA NA NA NA COLTON 70 RFPD CLACKAMAS 495 0 0 0 0 0 0 0 495 ESTACADA 69 RFPD CLACKAMAS 2,222 1,256 944 0 0 0 0 0 22 * FD 1 CLACK CO CLACKAMAS 86,904 34,647 20,239 0 0 0 2,702 0 29,315 HOODLAND 74 RFPD CLACKAMAS 6,530 0 806 1,429 1,924 0 0 0 2,371 LAKE GROVE 57 RFPD CLACKAMAS 0 0 0 0 0 0 0 0 0 MOLALLA 73 RFPD CLACKAMAS 2,810 1,089 236 240 0 0 0 0 1,245 * MONITOR 58J RFPD CLACKAMAS 0 0 0 0 0 0 0 0 0 * MULTNOMAH 11J RFPD CLACKAMAS 6 0 0 0 0 0 0 0 6 SANDY 72 RFPD CLACKAMAS 12,119 5,014 3,145 3,326 0 0 0 0 634 * SILVERTON 2J RFPD CLACKAMAS 0 0 0 0 0 0 0 0 0 * TUALATIN VALLEY JT RFPD CLACKAMAS 20,839 15,023 988 0 330 0 0 0 4,499 * CANNON BEACH JT RFPD CLATSOP 70 0 70 0 0 0 0 0 0 * CLATSKANIE RFPD CLATSOP 0 0 0 0 0 0 0 0 0 ELSIE VINEMAPLE RFPD CLATSOP 0 0 0 0 0 0 0 0 0 GEARHART RFPD CLATSOP 0 0 0 0 0 0 0 0 0 HAMLET RFPD CLATSOP 0 0 0 0 0 0 0 0 0 JOHN DAY-FERNHILL RFPD CLATSOP 0 0 0 0 0 0 0 0 0 KNAPPA-SVENSEN BURNSIDE RFPD CLATSOP 417 228 186 3 0 0 0 0 0 LEWIS & CLARK RFPD CLATSOP 40 0 38 2 0 0 0 0 0 * MIST-BIRKENFELD JT RFPD CLATSOP 86 0 86 0 0 0 0 0 0 * NEHALEM JT RFPD CLATSOP 0 0 0 0 0 0 0 0 0 OLNEY-WALLUSKI RFPD CLATSOP 46 0 46 0 0 0 0 0 0 SEASIDE RFPD CLATSOP 208 71 137 0 0 0 0 0 0 WARRENTON RFPD CLATSOP 3 3 0 0 0 0 0 0 0 WESTPORT-WAUNA RFPD CLATSOP 0 0 0 0 0 0 0 0 0 * CLATSKANIE RFPD COLUMBIA 887 720 167 0 0 0 0 0 0 COLUMBIA RIVER FIRE COLUMBIA 23,597 9,627 8,977 2 0 0 0 0 4,990 * MIST-BIRKENFELD JT RFPD COLUMBIA 3,954 0 0 0 0 0 0 0 3,954

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TABLE 2. 7.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY FIRE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * SAUVIE ISLAND RFPD # 30 COLUMBIA 0 0 0 0 0 0 0 0 0 * SCAPPOOSE 31J RFPD COLUMBIA 5,697 2,374 2,415 1 0 0 0 0 907 VERNONIA RFPD COLUMBIA 666 79 470 0 0 0 0 0 116 BANDON 8 RFPD COOS 1,761 0 833 0 0 0 0 0 927 BRIDGE 16 RFPD COOS 39 0 0 0 0 0 0 0 39 BUNKER 1 RFPD COOS 0 0 0 0 0 0 0 0 0 CHARLESTON 6 RFPD COOS 464 0 0 0 0 0 0 0 464 COQUILLE 3 RFPD COOS 336 0 145 0 0 0 0 0 191 DORA SITKUM RFPD COOS 0 0 0 0 0 0 0 0 0 FAIRVIEW 14 RFPD COOS 0 0 0 0 0 0 0 0 0 GREENACRES 7 RFPD COOS 115 0 0 0 0 0 0 0 115 HAUSER 12 RFPD COOS 235 0 235 0 0 0 0 0 0 * LAKESIDE 4J RFPD COOS 925 0 904 0 0 0 0 0 22 LIBBY 13 RFPD COOS 251 0 147 0 0 0 0 0 103 MILLINGTON 5 RFPD COOS 323 0 217 0 0 0 0 0 105 MYRTLE POINT 18 RFPD COOS 165 0 67 0 0 0 0 0 98 NORTH BAY 9 RFPD COOS 169 0 10 0 0 0 0 0 159 SUMNER 11 RFPD COOS 0 0 0 0 0 0 0 0 0 TIMBER PARK 17 RFPD COOS 0 0 0 0 0 0 0 0 0 CCRFP TAXING ZONE 1 CROOK 4,964 4,964 0 0 0 0 0 0 0 CCRFP TAXING ZONE 2 CROOK 14,762 10,842 0 0 0 0 0 0 3,920 CCRFP TAXING ZONE 3 CROOK 229 0 0 0 0 0 0 0 229 * DESCHUTES RFPD # 1 CROOK 0 0 0 0 0 0 0 0 0 CAPE FERRELO RFPD CURRY 0 0 0 0 0 0 0 0 0 CURRY SIXES RFPD CURRY 0 0 0 0 0 0 0 0 0 GOLD BEACH-WEDDERBURN RFPD CURRY 0 0 0 0 0 0 0 0 0 HARBOR RFPD CURRY 131 95 36 0 0 0 0 0 0 LANGLOIS RFPD CURRY 0 0 0 0 0 0 0 0 0 OPHIR RFPD CURRY 19 2 0 0 0 0 0 0 17 PISTOL RIVER RFPD CURRY 0 0 0 0 0 0 0 0 0 PORT ORFORD RFPD CURRY 0 0 0 0 0 0 0 0 0 SQUAW VALLEY NORTH BANK RFPD CURRY 30 0 30 0 0 0 0 0 0 SUBURBAN RFPD CURRY 0 0 0 0 0 0 0 0 0 UPPER CHETCO RFPD CURRY 0 0 0 0 0 0 0 0 0 WINCHUCK RFPD CURRY 0 0 0 0 0 0 0 0 0 BEND 2 RFPD DESCHUTES 5,046 4,506 0 0 0 0 0 0 540 BLACK BUTTE RANCH RFPD DESCHUTES 0 0 0 0 0 0 0 0 0 CLOVERDALE RFPD DESCHUTES 1,912 1,912 0 0 0 0 0 0 0 * CROOKED RIVER RANCH JT RFPD DESCHUTES 0 0 0 0 0 0 0 0 0 * DESCHUTES 1 JT RFPD DESCHUTES 8,045 8,003 0 0 0 0 0 0 42 * LAPINE RFPD DESCHUTES 643 0 0 0 0 0 0 0 643 * SISTERS CAMP SHERMAN JT RFPD DESCHUTES 4,201 621 0 0 0 0 0 0 3,580 AZALEA RFPD DOUGLAS 30 0 30 0 0 0 0 0 0 CALAPOOYA RFPD DOUGLAS 199 162 11 0 0 0 0 0 26 CAMAS VALLEY RFPD DOUGLAS 1 0 0 1 0 0 0 0 0 CANYONVILLE/SOUTH UMPQUA RFPD DOUGLAS 454 400 0 0 0 0 0 0 54 DAYS CREEK RFPD DOUGLAS 44 0 44 0 0 0 0 0 0 DOUGLAS 2 RFP DOUGLAS 7,312 6,514 485 0 0 0 0 0 314 DRAIN RFPD DOUGLAS NA NA NA NA NA NA NA NA NA

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TABLE 2. 7.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY FIRE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- ELKTON RFPD DOUGLAS 901 901 0 0 0 0 0 0 0 FAIR OAKS RFPD DOUGLAS 549 461 88 0 0 0 0 0 0 GARDINER RFPD DOUGLAS 0 0 0 0 0 0 0 0 0 GLENDALE RFPD DOUGLAS 30 30 0 0 0 0 0 0 0 GLIDE RFPD DOUGLAS 259 259 0 0 0 0 0 0 0 KELLOGG RFPD DOUGLAS 3 0 3 1 0 0 0 0 0 * LAKESIDE 4J RFPD DOUGLAS 0 0 0 0 0 0 0 0 0 LOOKINGGLASS RFPD DOUGLAS 268 42 123 1 0 0 0 0 101 MILO VOLUNTEER RFPD DOUGLAS 0 0 0 0 0 0 0 0 0 MYRTLE CREEK RFPD DOUGLAS 312 261 51 0 0 0 0 0 0 NO DOUGLAS FIRE & EMS DOUGLAS 911 482 177 0 0 0 0 0 252 NO DOUGLAS FIRE & EMS (DRAIN) DOUGLAS 103 43 0 0 0 0 0 0 60 NO DOUGLAS FIRE & EMS (YONC) DOUGLAS 8 0 0 0 0 0 0 0 8 OAKLAND RFPD DOUGLAS 48 0 0 0 0 0 0 0 48 RICE HILL RFPD DOUGLAS NA NA NA NA NA NA NA NA NA RIDDLE RFPD DOUGLAS 620 432 0 0 0 0 0 0 189 SCOTTSBURG RFPD DOUGLAS 42 0 0 0 0 0 0 0 42 * SIUSLAW 1J RFPD DOUGLAS 0 0 0 0 0 0 0 0 0 TEN-MILE RFPD DOUGLAS 8 8 0 0 0 0 0 0 0 TILLER RFPD DOUGLAS 0 0 0 0 0 0 0 0 0 TRI-CITY RFPD DOUGLAS 2 0 0 0 0 0 0 0 2 WINCHESTER BAY RFPD DOUGLAS 0 0 0 0 0 0 0 0 0 WINSTON-DILLARD 5 RFPD DOUGLAS 1,620 49 0 0 0 0 0 0 1,571 YONCALLA RFPD DOUGLAS NA NA NA NA NA NA NA NA NA NORTH GILLIAM COUNTY RFPD GILLIAM 14 14 0 0 0 0 0 0 0 * SOUTH GILLIAM RFPD GILLIAM 0 0 0 0 0 0 0 0 0 JOHN DAY RFPD GRANT 0 0 0 0 0 0 0 0 0 MT. VERNON RFPD GRANT 0 0 0 0 0 0 0 0 0 PRAIRIE RFPD GRANT 0 0 0 0 0 0 0 0 0 DEE RFPD HOOD RIVER 60 0 0 0 0 0 0 0 60 ODELL RFPD HOOD RIVER 101 94 0 0 0 0 0 0 6 PARKDALE RFPD HOOD RIVER 571 301 217 0 0 0 0 0 53 PINE GROVE RFPD HOOD RIVER 3 0 0 0 0 0 0 0 3 WEST SIDE RFPD HOOD RIVER 1,422 1,378 0 0 0 0 0 0 44 * APPLEGATE VALLEY JT RFPD #9 JACKSON 1,122 253 156 0 0 0 0 0 714 CENTRAL POINT RFPD #3 JACKSON 20,328 8,257 0 0 0 0 0 0 12,070 COLESTEIN RFPD JACKSON 0 0 0 0 0 0 0 0 0 EVANS VALLEY RFPD #6 JACKSON 36 0 36 0 0 0 0 0 0 LAKE CREEK RFPD (JACKSON) JACKSON 0 0 0 0 0 0 0 0 0 MEDFORD RFPD #2 JACKSON 1,997 1,884 0 0 0 0 0 0 113 PROSPECT RFPD JACKSON 43 0 15 0 0 0 0 0 29 ROGUE RIVER RFPD #1 JACKSON 1,292 0 0 0 0 0 0 0 1,292 SHADY COVE-TRAIL RFPD #4 JACKSON 1,246 969 0 0 0 0 0 0 276 TALENT RFPD #5 JACKSON 5,035 2,308 0 0 0 0 0 0 2,727 * CROOKED RIVER RANCH JT RFPD JEFFERSON 0 0 0 0 0 0 0 0 0 * DESCHUTES 1 JT RFPD JEFFERSON 0 0 0 0 0 0 0 0 0 JEFFERSON CO RFPD JEFFERSON 582 378 0 0 0 0 0 0 204 * SISTERS CAMP SHERMAN JT RFPD JEFFERSON 0 0 0 0 0 0 0 0 0 * APPLEGATE VALLEY JT RFPD JOSEPHINE 869 0 158 11 0 0 0 0 700

136

TABLE 2. 7.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY FIRE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- ILLINOIS VALLEY 1 RFPD JOSEPHINE 5,958 1,530 971 5 0 0 125 0 3,326 WILLIAMS RFPD JOSEPHINE 32 0 32 0 0 0 0 0 0 WOLF CREEK RFPD JOSEPHINE 1 0 0 1 0 0 0 0 0 BLY RFPD KLAMATH 0 0 0 0 0 0 0 0 0 BONANZA RFPD KLAMATH 0 0 0 0 0 0 0 0 0 CHEMULT RFPD KLAMATH 0 0 0 0 0 0 0 0 0 CHILOQUIN RFPD KLAMATH 0 0 0 0 0 0 0 0 0 CRESCENT RFPD KLAMATH 0 0 0 0 0 0 0 0 0 CRESCENT-ODELL LAKES RFPD KLAMATH 0 0 0 0 0 0 0 0 0 HARRIMAN RFPD KLAMATH 0 0 0 0 0 0 0 0 0 KENO RFPD KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH 1 RFPD KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH 3 RFPD KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH 4 RFPD KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH 5 RFPD KLAMATH 0 0 0 0 0 0 0 0 0 * LAPINE RFPD KLAMATH 0 0 0 0 0 0 0 0 0 MALIN RFPD KLAMATH 0 0 0 0 0 0 0 0 0 MERRILL RFPD KLAMATH 0 0 0 0 0 0 0 0 0 NORTH KLAMATH CO RFPD KLAMATH 0 0 0 0 0 0 0 0 0 OREGON OUTBACK RFPD KLAMATH 0 0 0 0 0 0 0 0 0 CHRISTMAS VALLEY RFPD LAKE 0 0 0 0 0 0 0 0 0 LAKEVIEW SUBURBAN RFPD LAKE 401 242 0 0 0 0 0 0 159 NEW PINE CREEK RFPD LAKE 0 0 0 0 0 0 0 0 0 SILVER LAKE RFPD LAKE 63 0 0 0 0 0 0 0 63 THOMAS CREEK-WESTSIDE RFPD LAKE 791 507 0 0 0 0 0 0 284 BAILEY-SPENCER RFPD LANE 0 0 0 0 0 0 0 0 0 COBURG RFPD LANE 1,788 1,591 0 0 0 0 0 0 197 CRESWELL RFPD LANE NA NA NA NA NA NA NA NA NA DEXTER RFPD LANE 664 268 342 0 0 0 0 0 55 EUGENE 1 RFPD LANE 80 0 80 0 0 0 0 0 0 GOSHEN RFPD LANE 737 733 0 0 0 0 0 0 4 HAXELDELL RFPD LANE 0 0 0 0 0 0 0 0 0 JUNCTION CITY RFPD LANE 2,951 2,278 0 0 0 0 0 0 673 LAKE CREEK RFPD (LANE) LANE 1,203 1,203 0 0 0 0 0 0 0 LANE COUNTY 1 RFPD LANE 4,313 2,560 717 0 0 0 0 0 1,037 LANE RURAL FIRE & RESCUE LANE 5,496 4,546 87 0 0 0 0 0 863 LORANE RFPD LANE 0 0 0 0 0 0 0 0 0 LOWELL RFPD LANE 2,960 1,658 642 0 0 0 0 0 660 MAPLETON RFPD LANE 88 77 11 0 0 0 0 0 0 MCKENZIE RFPD LANE 2,289 1,749 24 0 0 0 0 0 516 * MOHAWK VALLEY RFPD LANE 5,147 3,568 299 0 0 0 0 0 1,281 * MONROE 5J RFPD LANE 451 415 0 0 0 0 0 0 36 PLEASANT HILL RFPD LANE 1,415 906 0 0 0 0 0 0 509 SANTA CLARA RFPD LANE 499 0 0 0 0 0 0 0 499 * SIUSLAW 1J RFPD LANE 1,422 0 296 0 0 0 0 0 1,126 SOUTHERN LANE COUNTY RFPD LANE 2,188 149 1,152 0 0 0 0 0 887 SWISSHOME RFPD LANE 0 0 0 0 0 0 0 0 0 UPPER MCKENZIE RFPD LANE 0 0 0 0 0 0 0 0 0 WILLAKENZIE RFPD LANE 149 0 0 0 0 0 0 0 149

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TABLE 2. 7.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY FIRE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- ZUMWALT RFPD LANE 990 556 435 0 0 0 0 0 0 * ALSEA 7J RFPD LINCOLN 0 0 0 0 0 0 0 0 0 CENTRAL OREGON COAST RFPD LINCOLN 157 145 11 0 0 0 0 0 0 DEPOE BAY RFPD LINCOLN 5 0 0 0 0 0 0 0 5 NEWPORT RFPD LINCOLN 131 0 114 0 0 0 0 0 18 * NORTH LINCOLN JT FIRE & RESCUE LINCOLN 495 114 276 0 0 0 0 0 105 SEAL ROCK RFPD LINCOLN 34 34 0 0 0 0 0 0 0 SILETZ RFPD LINCOLN 128 100 28 0 0 0 0 0 0 TOLEDO RFPD LINCOLN 66 45 22 0 0 0 0 0 0 YACHATS RFPD LINCOLN 41 0 41 0 0 0 0 0 0 ALBANY 1 RFPD LINN 454 12 0 0 0 0 0 0 442 BROWNSVILLE 2 RFPD LINN 52 0 0 0 0 0 0 0 52 * CORVALLIS 1J RFPD LINN 0 0 0 0 0 0 0 0 0 * GATES 4J RFPD LINN 59 0 59 0 0 0 0 0 0 * HALSEY-SHEDD 5 RFPD LINN 74 0 74 0 0 0 0 0 0 * HARRISBURG 6 RFPD LINN 40 40 0 0 0 0 0 0 0 * IDANHA 7J RFPD LINN 0 0 0 0 0 0 0 0 0 * JEFFERSON 8J RFPD LINN 128 128 0 0 0 0 0 0 0 LEBANON 9 RFPD LINN 4,900 4,335 479 0 0 0 0 0 86 LYONS 10 RFPD LINN 33 0 0 0 0 0 0 0 33 * MILL CITY 11J RFPD LINN 27 0 27 0 0 0 0 0 0 * MOHAWK VALLEY RFPD LINN 0 0 0 0 0 0 0 0 0 * MONROE RFPD LINN 0 0 0 0 0 0 0 0 0 SCIO 12 RFPD LINN 359 305 54 0 0 0 0 0 0 * STAYTON 13J RFPD LINN 0 0 0 0 0 0 0 0 0 SWEET HOME FIRE/AMBULANCE Z1 LINN 201 100 56 0 0 0 0 0 45 SWEET HOME FIRE/AMBULANCE Z2 LINN 0 0 0 0 0 0 0 0 0 TANGENT 15 RFPD LINN 25 0 0 0 0 0 0 0 25 ADRIAN RFPD MALHEUR 31 31 0 0 0 0 0 0 0 ANNEX RFPD MALHEUR 0 0 0 0 0 0 0 0 0 NYSSA RFPD MALHEUR 12 12 0 0 0 0 0 0 0 ONTARIO RFPD MALHEUR 40 40 0 0 0 0 0 0 0 QUINN RFPD MALHEUR 0 0 0 0 0 0 0 0 0 AUMSVILLE RFPD MARION 1,047 1,047 0 0 0 0 0 0 0 * AURORA 63J RFPD MARION 1,179 1,130 0 0 0 0 0 0 49 DRAKES CROSSING RFPD MARION 1,841 0 0 0 0 0 0 0 1,841 * GATES 4J RFPD MARION 0 0 0 0 0 0 0 0 0 HUBBARD RFPD MARION 200 200 0 0 0 0 0 0 0 * IDANHA 7J RFPD MARION 0 0 0 0 0 0 0 0 0 * JEFFERSON 8J RFPD MARION 2,188 1,462 536 0 0 0 0 0 189 KEIZER RFPD MARION 6,849 5,597 0 0 0 0 0 0 1,251 MARION 1 RFPD MARION 11,401 7,897 2,734 0 0 0 0 0 771 * MILL CITY 11J RFPD MARION 0 0 0 0 0 0 0 0 0 * MONITOR 58J RFPD MARION 0 0 0 0 0 0 0 0 0 MOUNT ANGEL RFPD MARION 18 0 0 0 0 0 0 0 18 * POLK 1J RFPD MARION 0 0 0 0 0 0 0 0 0 * SALEM SUBURBAN JT RFPD MARION 123 46 0 0 0 0 0 0 77 * SILVERTON 2J RFPD MARION 7,619 2,980 584 0 0 0 0 0 4,055 ST. PAUL RFPD MARION 1,549 450 0 0 0 0 0 0 1,099

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TABLE 2. 7.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY FIRE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * STAYTON 13J RFPD MARION 716 558 158 0 0 0 0 0 0 SUBLIMITY RFPD MARION 0 0 0 0 0 0 0 0 0 TURNER RFPD MARION 3,078 2,396 672 11 0 0 0 0 0 WOODBURN RFPD MARION 4,141 122 0 0 0 0 0 0 4,019 BOARDMAN RFPD MORROW 77 9 0 0 0 0 0 0 68 HEPPNER RFPD MORROW 0 0 0 0 0 0 0 0 0 IONE RFPD MORROW 1 1 0 0 0 0 0 0 0 IRRIGON RFPD MORROW 81 47 0 0 0 0 0 0 34 * PILOT ROCK RFPD MORROW 0 0 0 0 0 0 0 0 0 * SOUTH GILLIAM RFPD MORROW 0 0 0 0 0 0 0 0 0 * CLACKAMAS COUNTY 1J RFPD MULTNOMAH 0 0 0 0 0 0 0 0 0 MULTNOMAH 10 RFPD MULTNOMAH 5,137 0 0 0 2,926 0 0 0 2,211 * MULTNOMAH 11J RFPD MULTNOMAH 32 0 0 0 0 0 0 0 32 MULTNOMAH 14 RFPD MULTNOMAH 2,059 0 167 0 1,892 0 0 0 0 * SAUVIE ISLAND 30 RFPD MULTNOMAH 465 0 0 0 244 0 0 0 221 * SCAPPOOSE 31J RFPD MULTNOMAH 0 0 0 0 0 0 0 0 0 * TUALATIN VALLEY JT RFPD MULTNOMAH 0 0 0 0 0 0 0 0 0 * AMITY JT RFPD POLK 35 0 35 0 0 0 0 0 0 * DAYTON JT RFPD POLK 32 0 32 0 0 0 0 0 0 * HOSKINS-KINGS VALLEY 8J RFPD POLK 0 0 0 0 0 0 0 0 0 * POLK 1J RFPD POLK 3,849 2,965 704 0 0 0 0 0 180 * SALEM SUBURBAN JT RFPD POLK 711 675 36 0 0 0 0 0 0 * SHERIDAN JT RFPD POLK 0 0 0 0 0 0 0 0 0 SOUTHWEST RFPD POLK 1,911 1,166 551 1 0 0 0 0 194 SPRING VALLEY RFPD POLK 82 34 48 0 0 0 0 0 0 * WILLAMINA JT RFPD POLK 865 832 0 0 0 0 0 0 33 MORO RFPD SHERMAN 0 0 0 0 0 0 0 0 0 NORTH SHERMAN COUNTY RFPD SHERMAN 0 0 0 0 0 0 0 0 0 SOUTH SHERMAN COUNTY RFPD SHERMAN 0 0 0 0 0 0 0 0 0 * CANNON BEACH JT RFPD TILLAMOOK 0 0 0 0 0 0 0 0 0 GARIBALDI RFPD TILLAMOOK 35 0 0 0 0 0 0 0 35 NEDONNA RFPD TILLAMOOK 0 0 0 0 0 0 0 0 0 * NEHALEM JT RFPD TILLAMOOK 61 56 5 0 0 0 0 0 0 NESTUCCA RFPD TILLAMOOK 61 0 7 0 0 0 0 0 54 NETARTS-OCEANSIDE RFPD TILLAMOOK 4,854 4,318 536 0 0 0 0 0 0 * NORTH LINCOLN JT FIRE & RESCUE TILLAMOOK 0 0 0 0 0 0 0 0 0 TILLAMOOK RFPD TILLAMOOK 1,972 422 1,073 0 0 0 0 0 478 E UMATILLA 7-412 RFPD UMATILLA 91 91 0 0 0 0 0 0 0 ECHO 7-403 RFPD UMATILLA 254 78 0 0 0 0 0 0 176 HELIX 7-411 RFPD UMATILLA 26 10 0 0 0 0 0 0 17 HERMISTON 7-404 RFPD UMATILLA 4,690 4,469 0 0 0 0 0 0 222 LOWER MCKAY 7-409 RFPD UMATILLA 0 0 0 0 0 0 0 0 0 MCKAY DAM 7-410 RFPD UMATILLA 454 454 0 0 0 0 0 0 0 * PILOT ROCK 7-401 RFPD UMATILLA 86 73 0 0 0 0 0 0 13 RIVERSIDE 7-406 RFPD UMATILLA 492 194 0 0 0 0 0 0 298 STANFIELD 7-402 RFPD UMATILLA 43 0 0 0 0 0 0 0 43 UMATILLA 7-405 RFPD UMATILLA 331 119 0 0 0 0 0 0 212 COVE RFPD UNION 164 162 1 0 0 0 0 0 0 ELGIN RFPD UNION 40 40 0 0 0 0 0 0 0

139

TABLE 2. 7.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY FIRE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- IMBLER RFPD UNION 19 0 0 0 0 0 0 0 19 LA GRANDE RFPD UNION 235 235 0 0 0 0 0 0 0 * NORTH POWDER JT RFPD UNION 0 0 0 0 0 0 0 0 0 UNION RFPD UNION 199 199 0 0 0 0 0 0 0 WALLOWA LAKE RFPD WALLOWA 0 0 0 0 0 0 0 0 0 WALLOWA RFPD WALLOWA 29 29 0 0 0 0 0 0 0 JUNIPER FLAT RFPD WASCO 0 0 0 0 0 0 0 0 0 MID-COLUMBIA FIRE & RESCUE WASCO 3,358 1,813 0 0 0 0 0 0 1,545 MOSIER RFPD WASCO 31 31 0 0 0 0 0 0 0 CORNELIUS RFPD WASHINGTON 583 32 552 0 0 0 0 0 0 FOREST GROVE RFPD WASHINGTON 1,719 614 348 0 0 0 0 0 757 * GASTON JT RFPD WASHINGTON 1,585 824 760 0 0 0 0 0 0 BANKS RFPD WASHINGTON 2,073 1,255 793 0 0 0 0 0 25 * TUALATIN VALLEY JET RFPD WASHINGTON 150,525 89,593 16,235 0 0 0 1,424 0 43,273 WASHINGTON COUNTY 2 RFPD WASHINGTON 8,110 6,854 765 0 0 0 0 0 491 * AMITY JT RFPD YAMHILL 737 162 574 0 0 0 0 0 0 CARLTON RFPD YAMHILL 28 28 0 0 0 0 0 0 0 * DAYTON JT RFPD YAMHILL 2,880 2,880 0 0 0 0 0 0 0 DUNDEE RFPD YAMHILL 912 714 198 0 0 0 0 0 0 * GASTON JT RFPD YAMHILL 0 0 0 0 0 0 0 0 0 MCMINNVILLE RFPD YAMHILL 1,994 1,949 45 0 0 0 0 0 0 NEWBERG RFPD YAMHILL 1,987 1,214 772 0 0 0 0 0 0 * SHERIDAN JT RFPD YAMHILL 22 0 22 0 0 0 0 0 0 * WILLAMINA JT RFPD YAMHILL 581 581 0 0 0 0 0 0 0 YAMHILL EMERG. COMMUNICATION YAMHILL 2,930 2,388 542 0 0 0 0 0 0 YAMHILL FIRE YAMHILL 1,238 1,238 0 0 0 0 0 0 0 STATEWIDE 613,230 327,505 81,751 5,034 7,317 0 4,251 0 187,372 NUMBER OF FIRE TAX DISTRICTS: 320 * Indicates a joint district.

140

TABLE 2. 7.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER VALLEY RURAL FIRE DISTRICT BAKER 94,399 0 0 0 94,399 EAGLE VALLEY RFPD BAKER 30,370 0 0 0 30,370 GREATER BOWEN VALLEY RFPD BAKER 11,833 0 0 0 11,833 HAINES RURAL FIRE DISTRICT BAKER 52,142 0 5 0 52,147 * NORTH POWDER JT RFPD BAKER 13,738 0 17 0 13,756 PINE VALLEY RFPD BAKER 52,580 0 0 0 52,580 ADAIR 3 RFPD BENTON 93,433 0 0 0 93,433 * ALSEA 7J RFPD BENTON 37,980 0 0 0 37,980 BLODGETT-SUMMIT 9 RFPD BENTON 19,420 0 0 0 19,420 * CORVALLIS 1J RFPD BENTON 534,641 0 0 0 534,641 * HALSEY SHEDD RFPD BENTON 2 0 0 0 2 * HARRISBURG FIRE AND RESCUE BENTON 2 0 0 0 2 * HOSKINS-KINGS VALLEY 8J RFPD BENTON 15,953 0 0 0 15,953 * MONROE 5J RFPD BENTON 149,237 0 0 0 149,237 NORTH ALBANY 2 RFPD BENTON 113,284 0 0 0 113,284 PALESTINE 6 RFPD BENTON 57,887 0 0 0 57,887 PHILOMATH 4 RFPD BENTON 497,167 0 0 19,656 477,510 * AURORA 63J RFPD CLACKAMAS 171,825 0 0 0 171,825 BORING 59 RFPD CLACKAMAS 1,255,943 0 0 0 1,255,943 CANBY 62 RFPD CLACKAMAS 1,282,376 5,441 0 38,961 1,248,856 CLARKES 68 RFPD CLACKAMAS NA NA NA NA NA COLTON 70 RFPD CLACKAMAS 158,466 0 0 0 158,466 ESTACADA 69 RFPD CLACKAMAS 625,375 2,975 0 0 628,351 * FD 1 CLACK CO CLACKAMAS 10,023,635 1,230 0 662,171 9,362,694 HOODLAND 74 RFPD CLACKAMAS 571,171 0 0 64,319 506,853 LAKE GROVE 57 RFPD CLACKAMAS 319,701 0 0 0 319,701 MOLALLA 73 RFPD CLACKAMAS 878,762 0 0 0 878,762 * MONITOR 58J RFPD CLACKAMAS 131,458 0 0 0 131,458 * MULTNOMAH 11J RFPD CLACKAMAS 80,878 0 0 0 80,878 SANDY 72 RFPD CLACKAMAS 998,034 0 0 38,218 959,817 * SILVERTON 2J RFPD CLACKAMAS 37,911 0 0 0 37,911 * TUALATIN VALLEY JT RFPD CLACKAMAS 5,626,835 0 0 266,614 5,360,221 * CANNON BEACH JT RFPD CLATSOP 721,863 0 0 0 721,863 * CLATSKANIE RFPD CLATSOP 5,670 0 0 0 5,670 ELSIE VINEMAPLE RFPD CLATSOP 39,667 0 222 0 39,889 GEARHART RFPD CLATSOP 263,479 0 0 0 263,479 HAMLET RFPD CLATSOP 20,817 0 0 0 20,817 JOHN DAY-FERNHILL RFPD CLATSOP 23,550 0 0 0 23,550 KNAPPA-SVENSEN BURNSIDE RFPD CLATSOP 149,243 0 0 0 149,243 LEWIS & CLARK RFPD CLATSOP 113,316 0 0 0 113,316 * MIST-BIRKENFELD JT RFPD CLATSOP 18,629 0 0 0 18,629 * NEHALEM JT RFPD CLATSOP 1,370 0 0 0 1,370 OLNEY-WALLUSKI RFPD CLATSOP 65,724 0 0 0 65,724 SEASIDE RFPD CLATSOP 49,177 0 0 0 49,177 WARRENTON RFPD CLATSOP 63,762 0 0 0 63,762 WESTPORT-WAUNA RFPD CLATSOP 25,061 0 0 0 25,061 * CLATSKANIE RFPD COLUMBIA 442,537 0 0 24,511 418,026 COLUMBIA RIVER FIRE COLUMBIA 1,625,413 736 0 19,192 1,606,957

141

TABLE 2. 7.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * MIST-BIRKENFELD JT RFPD COLUMBIA 142,889 0 0 0 142,889 * SAUVIE ISLAND RFPD # 30 COLUMBIA 4,962 0 1,847 0 6,809 * SCAPPOOSE 31J RFPD COLUMBIA 694,186 0 0 0 694,186 VERNONIA RFPD COLUMBIA 167,217 0 0 0 167,217 BANDON 8 RFPD COOS 294,567 0 0 0 294,567 BRIDGE 16 RFPD COOS 20,486 0 0 0 20,486 BUNKER 1 RFPD COOS 18,510 0 0 0 18,510 CHARLESTON 6 RFPD COOS 156,703 0 0 1 156,702 COQUILLE 3 RFPD COOS 153,793 0 0 0 153,793 DORA SITKUM RFPD COOS 10,959 0 0 0 10,959 FAIRVIEW 14 RFPD COOS 18,973 0 0 0 18,973 GREENACRES 7 RFPD COOS 41,089 0 0 0 41,089 HAUSER 12 RFPD COOS 76,604 0 0 0 76,604 * LAKESIDE 4J RFPD COOS 96,023 0 0 0 96,023 LIBBY 13 RFPD COOS 32,992 0 0 0 32,992 MILLINGTON 5 RFPD COOS 127,147 0 0 0 127,147 MYRTLE POINT 18 RFPD COOS 42,908 0 0 0 42,908 NORTH BAY 9 RFPD COOS 166,992 0 0 206 166,786 SUMNER 11 RFPD COOS 44,348 0 0 0 44,348 TIMBER PARK 17 RFPD COOS 17,370 0 0 0 17,370 CCRFP TAXING ZONE 1 CROOK 131,077 0 0 0 131,077 CCRFP TAXING ZONE 2 CROOK 796,872 0 0 0 796,872 CCRFP TAXING ZONE 3 CROOK 81,324 0 0 0 81,324 * DESCHUTES RFPD # 1 CROOK 355 0 0 0 355 CAPE FERRELO RFPD CURRY 108,437 0 0 0 108,437 CURRY SIXES RFPD CURRY 19,792 0 0 0 19,792 GOLD BEACH-WEDDERBURN RFPD CURRY 92,466 0 0 0 92,466 HARBOR RFPD CURRY 349,539 0 0 0 349,539 LANGLOIS RFPD CURRY 32,121 0 0 0 32,121 OPHIR RFPD CURRY 71,255 0 0 0 71,255 PISTOL RIVER RFPD CURRY 25,048 0 0 0 25,048 PORT ORFORD RFPD CURRY 51,302 0 0 0 51,302 SQUAW VALLEY NORTH BANK RFPD CURRY 24,008 0 0 0 24,008 SUBURBAN RFPD CURRY 133,966 0 0 0 133,966 UPPER CHETCO RFPD CURRY 15,650 0 0 0 15,650 WINCHUCK RFPD CURRY 28,374 0 0 0 28,374 BEND 2 RFPD DESCHUTES 1,610,381 0 0 0 1,610,381 BLACK BUTTE RANCH RFPD DESCHUTES 453,737 0 0 0 453,737 CLOVERDALE RFPD DESCHUTES 219,956 0 0 0 219,956 * CROOKED RIVER RANCH JT RFPD DESCHUTES 18,030 0 0 0 18,030 * DESCHUTES 1 JT RFPD DESCHUTES 977,406 0 0 0 977,406 * LAPINE RFPD DESCHUTES 853,060 0 0 0 853,060 * SISTERS CAMP SHERMAN JT RFPD DESCHUTES 545,665 0 0 5,586 540,079 AZALEA RFPD DOUGLAS 39,598 0 0 0 39,598 CALAPOOYA RFPD DOUGLAS 32,607 0 0 0 32,607 CAMAS VALLEY RFPD DOUGLAS 25,910 0 0 0 25,910 CANYONVILLE/SOUTH UMPQUA RFPD DOUGLAS 103,058 0 0 0 103,058 DAYS CREEK RFPD DOUGLAS 22,636 0 0 0 22,636

142

TABLE 2. 7.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- DOUGLAS 2 RFP DOUGLAS 1,405,808 0 0 801 1,405,006 DRAIN RFPD DOUGLAS NA NA NA NA NA ELKTON RFPD DOUGLAS 45,548 0 0 0 45,548 FAIR OAKS RFPD DOUGLAS 66,575 0 0 0 66,575 GARDINER RFPD DOUGLAS 7,771 0 0 0 7,771 GLENDALE RFPD DOUGLAS 59,599 0 0 0 59,599 GLIDE RFPD DOUGLAS 207,196 0 0 0 207,196 KELLOGG RFPD DOUGLAS 47,617 0 0 0 47,617 * LAKESIDE 4J RFPD DOUGLAS 5,050 0 0 0 5,050 LOOKINGGLASS RFPD DOUGLAS 80,447 0 0 0 80,447 MILO VOLUNTEER RFPD DOUGLAS 13,798 0 0 0 13,798 MYRTLE CREEK RFPD DOUGLAS 52,581 0 0 0 52,581 NO DOUGLAS FIRE & EMS DOUGLAS 210,448 0 0 0 210,448 NO DOUGLAS FIRE & EMS (DRAIN) DOUGLAS 111,325 0 0 0 111,325 NO DOUGLAS FIRE & EMS (YONC) DOUGLAS 50,279 0 0 0 50,279 OAKLAND RFPD DOUGLAS 71,084 0 0 0 71,084 RICE HILL RFPD DOUGLAS NA NA NA NA NA RIDDLE RFPD DOUGLAS 81,504 0 0 0 81,504 SCOTTSBURG RFPD DOUGLAS 30,694 0 0 0 30,694 * SIUSLAW 1J RFPD DOUGLAS 1,989 0 0 0 1,989 TEN-MILE RFPD DOUGLAS 57,217 0 0 0 57,217 TILLER RFPD DOUGLAS 9,170 0 0 0 9,170 TRI-CITY RFPD DOUGLAS 132,901 0 0 0 132,901 WINCHESTER BAY RFPD DOUGLAS 22,729 0 0 0 22,729 WINSTON-DILLARD 5 RFPD DOUGLAS 342,553 0 0 0 342,553 YONCALLA RFPD DOUGLAS NA NA NA NA NA NORTH GILLIAM COUNTY RFPD GILLIAM 94,903 0 0 0 94,903 * SOUTH GILLIAM RFPD GILLIAM 109,997 0 0 0 109,997 JOHN DAY RFPD GRANT 59,051 0 0 0 59,051 MT. VERNON RFPD GRANT 26,214 0 1 0 26,216 PRAIRIE RFPD GRANT 28,988 0 0 0 28,988 DEE RFPD HOOD RIVER 17,464 0 0 0 17,464 ODELL RFPD HOOD RIVER 175,672 0 0 0 175,672 PARKDALE RFPD HOOD RIVER 160,298 0 0 0 160,298 PINE GROVE RFPD HOOD RIVER 91,163 0 0 0 91,163 WEST SIDE RFPD HOOD RIVER 363,421 0 0 0 363,421 * APPLEGATE VALLEY JT RFPD #9 JACKSON 295,426 0 0 0 295,426 CENTRAL POINT RFPD #3 JACKSON 2,836,820 516 19 375,102 2,462,253 COLESTEIN RFPD JACKSON 15,711 0 0 0 15,711 EVANS VALLEY RFPD #6 JACKSON 149,198 0 0 0 149,198 LAKE CREEK RFPD (JACKSON) JACKSON 43,818 0 0 0 43,818 MEDFORD RFPD #2 JACKSON 648,471 0 0 0 648,471 PROSPECT RFPD JACKSON 60,194 0 0 0 60,194 ROGUE RIVER RFPD #1 JACKSON 412,951 0 0 0 412,951 SHADY COVE-TRAIL RFPD #4 JACKSON 312,509 0 0 0 312,509 TALENT RFPD #5 JACKSON 860,748 0 0 33,175 827,573 * CROOKED RIVER RANCH JT RFPD JEFFERSON 190,311 0 0 0 190,311 * DESCHUTES 1 JT RFPD JEFFERSON 712 0 0 0 712

143

TABLE 2. 7.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- JEFFERSON CO RFPD JEFFERSON 515,335 0 0 10,490 504,844 * SISTERS CAMP SHERMAN JT RFPD JEFFERSON 57,770 0 0 0 57,770 * APPLEGATE VALLEY JT RFPD JOSEPHINE 40,647 0 0 0 40,647 ILLINOIS VALLEY 1 RFPD JOSEPHINE 394,953 0 0 0 394,953 WILLIAMS RFPD JOSEPHINE 111,648 0 0 0 111,648 WOLF CREEK RFPD JOSEPHINE 24,826 0 0 0 24,826 BLY RFPD KLAMATH 9,939 0 0 0 9,939 BONANZA RFPD KLAMATH 71,242 0 0 0 71,242 CHEMULT RFPD KLAMATH 33,466 0 0 0 33,466 CHILOQUIN RFPD KLAMATH 169,409 0 0 0 169,409 CRESCENT RFPD KLAMATH 73,956 0 0 0 73,956 CRESCENT-ODELL LAKES RFPD KLAMATH 33,823 0 0 0 33,823 HARRIMAN RFPD KLAMATH 24,439 0 0 0 24,439 KENO RFPD KLAMATH 141,849 0 57 0 141,906 KLAMATH 1 RFPD KLAMATH 2,150,734 2,093 88 24,482 2,128,434 KLAMATH 3 RFPD KLAMATH 4,120 0 0 0 4,120 KLAMATH 4 RFPD KLAMATH 81,732 0 0 0 81,732 KLAMATH 5 RFPD KLAMATH 36,116 0 0 0 36,116 * LAPINE RFPD KLAMATH 13,249 0 0 0 13,249 MALIN RFPD KLAMATH 78,002 0 0 0 78,002 MERRILL RFPD KLAMATH 57,728 0 0 0 57,728 NORTH KLAMATH CO RFPD KLAMATH 24,522 0 0 0 24,522 OREGON OUTBACK RFPD KLAMATH 20,018 0 0 0 20,018 CHRISTMAS VALLEY RFPD LAKE 19,691 0 0 0 19,691 LAKEVIEW SUBURBAN RFPD LAKE 53,473 0 0 0 53,473 NEW PINE CREEK RFPD LAKE 7,122 0 0 0 7,122 SILVER LAKE RFPD LAKE 12,413 0 0 0 12,413 THOMAS CREEK-WESTSIDE RFPD LAKE 49,830 0 0 0 49,830 BAILEY-SPENCER RFPD LANE 36,185 0 0 0 36,185 COBURG RFPD LANE 287,783 0 0 22,863 264,920 CRESWELL RFPD LANE NA NA NA NA NA DEXTER RFPD LANE 122,231 0 0 0 122,231 EUGENE 1 RFPD LANE 95,048 0 0 0 95,048 GOSHEN RFPD LANE 187,668 0 0 15 187,653 HAXELDELL RFPD LANE 39,344 0 0 0 39,344 JUNCTION CITY RFPD LANE 505,711 0 0 0 505,711 LAKE CREEK RFPD (LANE) LANE 25,929 0 0 0 25,929 LANE COUNTY 1 RFPD LANE 852,890 0 0 27,612 825,278 LANE RURAL FIRE & RESCUE LANE 560,868 0 0 0 560,868 LORANE RFPD LANE 44,426 0 0 0 44,426 LOWELL RFPD LANE 105,598 0 0 0 105,598 MAPLETON RFPD LANE 46,623 0 0 0 46,623 MCKENZIE RFPD LANE 460,511 0 0 0 460,511 * MOHAWK VALLEY RFPD LANE 208,866 0 0 0 208,866 * MONROE 5J RFPD LANE 12,866 0 0 0 12,866 PLEASANT HILL RFPD LANE 223,015 0 0 0 223,015 SANTA CLARA RFPD LANE 501,593 0 0 0 501,593 * SIUSLAW 1J RFPD LANE 525,612 0 0 0 525,612

144

TABLE 2. 7.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- SOUTHERN LANE COUNTY RFPD LANE 1,269,768 0 0 0 1,269,768 SWISSHOME RFPD LANE 21,248 0 0 0 21,248 UPPER MCKENZIE RFPD LANE 78,073 0 0 0 78,073 WILLAKENZIE RFPD LANE 140,140 0 0 0 140,140 ZUMWALT RFPD LANE 92,269 0 0 0 92,269 * ALSEA 7J RFPD LINCOLN 5,223 0 0 0 5,223 CENTRAL OREGON COAST RFPD LINCOLN 271,186 0 0 17,003 254,183 DEPOE BAY RFPD LINCOLN 881,449 0 0 0 881,449 NEWPORT RFPD LINCOLN 200,458 0 0 10,022 190,435 * NORTH LINCOLN JT FIRE & RESCUE LINCOLN 1,387,072 0 0 152,538 1,234,534 SEAL ROCK RFPD LINCOLN 314,548 0 0 0 314,548 SILETZ RFPD LINCOLN 99,253 0 0 0 99,253 TOLEDO RFPD LINCOLN 118,991 0 0 0 118,991 YACHATS RFPD LINCOLN 363,176 0 0 0 363,176 ALBANY 1 RFPD LINN 567,823 0 0 0 567,823 BROWNSVILLE 2 RFPD LINN 154,913 0 0 0 154,913 * CORVALLIS 1J RFPD LINN 102,469 0 0 0 102,469 * GATES 4J RFPD LINN 16,799 0 0 0 16,799 * HALSEY-SHEDD 5 RFPD LINN 354,774 0 0 0 354,774 * HARRISBURG 6 RFPD LINN 245,768 0 0 9,272 236,496 * IDANHA 7J RFPD LINN 2,754 0 0 0 2,754 * JEFFERSON 8J RFPD LINN 187,062 0 0 0 187,062 LEBANON 9 RFPD LINN 1,180,169 0 0 70,938 1,109,231 LYONS 10 RFPD LINN 120,411 0 0 0 120,411 * MILL CITY 11J RFPD LINN 73,255 0 0 0 73,255 * MOHAWK VALLEY RFPD LINN 68 0 0 0 68 * MONROE RFPD LINN 1 0 0 0 1 SCIO 12 RFPD LINN 245,748 0 0 0 245,748 * STAYTON 13J RFPD LINN 66,858 0 0 0 66,858 SWEET HOME FIRE/AMBULANCE Z1 LINN 518,586 0 0 0 518,586 SWEET HOME FIRE/AMBULANCE Z2 LINN 64,542 0 0 0 64,542 TANGENT 15 RFPD LINN 182,758 0 0 0 182,758 ADRIAN RFPD MALHEUR 66,273 0 5 0 66,278 ANNEX RFPD MALHEUR 19,390 0 0 0 19,390 NYSSA RFPD MALHEUR 92,174 0 65 0 92,239 ONTARIO RFPD MALHEUR 176,835 0 0 0 176,835 QUINN RFPD MALHEUR 2,325 0 0 0 2,325 AUMSVILLE RFPD MARION 276,645 0 0 0 276,645 * AURORA 63J RFPD MARION 332,782 0 0 0 332,782 DRAKES CROSSING RFPD MARION 33,183 0 0 0 33,183 * GATES 4J RFPD MARION 24,387 0 0 0 24,387 HUBBARD RFPD MARION 174,620 0 0 0 174,620 * IDANHA 7J RFPD MARION 35,870 0 0 0 35,870 * JEFFERSON 8J RFPD MARION 282,457 0 0 0 282,457 KEIZER RFPD MARION 1,492,009 0 0 264,635 1,227,374 MARION 1 RFPD MARION 2,121,616 0 0 0 2,121,616 * MILL CITY 11J RFPD MARION 23,691 0 0 0 23,691 * MONITOR 58J RFPD MARION 16,788 0 0 0 16,788

145

TABLE 2. 7.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- MOUNT ANGEL RFPD MARION 229,255 0 0 0 229,255 * POLK 1J RFPD MARION 16,109 0 0 0 16,109 * SALEM SUBURBAN JT RFPD MARION 392,485 0 0 0 392,485 * SILVERTON 2J RFPD MARION 773,648 0 0 4,368 769,280 ST. PAUL RFPD MARION 101,953 0 0 0 101,953 * STAYTON 13J RFPD MARION 580,532 0 0 0 580,532 SUBLIMITY RFPD MARION 202,185 0 0 0 202,185 TURNER RFPD MARION 360,259 0 0 0 360,259 WOODBURN RFPD MARION 1,413,247 0 0 23,001 1,390,246 BOARDMAN RFPD MORROW 359,818 0 0 0 359,818 HEPPNER RFPD MORROW 36,753 0 4 0 36,757 IONE RFPD MORROW 84,402 0 0 0 84,402 IRRIGON RFPD MORROW 89,212 0 0 0 89,212 * PILOT ROCK RFPD MORROW 869 0 0 0 869 * SOUTH GILLIAM RFPD MORROW 257 0 0 0 257 * CLACKAMAS COUNTY 1J RFPD MULTNOMAH 15,890 0 0 0 15,890 MULTNOMAH 10 RFPD MULTNOMAH 439,990 0 0 0 439,990 * MULTNOMAH 11J RFPD MULTNOMAH 411,233 0 0 0 411,233 MULTNOMAH 14 RFPD MULTNOMAH 252,117 0 0 0 252,117 * SAUVIE ISLAND 30 RFPD MULTNOMAH 114,045 0 763 0 114,808 * SCAPPOOSE 31J RFPD MULTNOMAH 45,800 0 0 0 45,800 * TUALATIN VALLEY JT RFPD MULTNOMAH 588,439 0 0 0 588,439 * AMITY JT RFPD POLK 38,619 0 0 0 38,619 * DAYTON JT RFPD POLK 19,105 0 0 0 19,105 * HOSKINS-KINGS VALLEY 8J RFPD POLK 2,138 0 0 0 2,138 * POLK 1J RFPD POLK 740,882 0 0 5,800 735,081 * SALEM SUBURBAN JT RFPD POLK 208,124 0 0 0 208,124 * SHERIDAN JT RFPD POLK 65,184 0 0 0 65,184 SOUTHWEST RFPD POLK 361,673 0 0 0 361,673 SPRING VALLEY RFPD POLK 75,854 0 0 0 75,854 * WILLAMINA JT RFPD POLK 86,353 0 0 0 86,353 MORO RFPD SHERMAN 27,276 0 21 0 27,297 NORTH SHERMAN COUNTY RFPD SHERMAN 96,734 0 6 0 96,741 SOUTH SHERMAN COUNTY RFPD SHERMAN 68,845 0 0 0 68,845 * CANNON BEACH JT RFPD TILLAMOOK 7,652 0 0 0 7,652 GARIBALDI RFPD TILLAMOOK 74,318 0 0 0 74,318 NEDONNA RFPD TILLAMOOK 51,043 0 0 0 51,043 * NEHALEM JT RFPD TILLAMOOK 124,604 0 0 0 124,604 NESTUCCA RFPD TILLAMOOK 635,878 0 0 0 635,878 NETARTS-OCEANSIDE RFPD TILLAMOOK 269,704 0 0 0 269,704 * NORTH LINCOLN JT FIRE & RESCUE TILLAMOOK 19,272 0 0 0 19,272 TILLAMOOK RFPD TILLAMOOK 713,627 0 0 0 713,627 E UMATILLA 7-412 RFPD UMATILLA 146,755 0 0 0 146,755 ECHO 7-403 RFPD UMATILLA 95,323 0 0 0 95,323 HELIX 7-411 RFPD UMATILLA 167,636 0 0 0 167,636 HERMISTON 7-404 RFPD UMATILLA 1,294,321 0 0 0 1,294,321 LOWER MCKAY 7-409 RFPD UMATILLA 13,525 0 0 0 13,525 MCKAY DAM 7-410 RFPD UMATILLA 28,509 0 0 0 28,509

146

TABLE 2. 7.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * PILOT ROCK 7-401 RFPD UMATILLA 90,833 0 0 0 90,833 RIVERSIDE 7-406 RFPD UMATILLA 38,246 0 0 0 38,246 STANFIELD 7-402 RFPD UMATILLA 123,218 0 0 0 123,218 UMATILLA 7-405 RFPD UMATILLA 212,546 0 0 0 212,546 COVE RFPD UNION 70,922 0 0 0 70,922 ELGIN RFPD UNION 89,768 0 0 0 89,768 IMBLER RFPD UNION 79,133 0 0 0 79,133 LA GRANDE RFPD UNION 236,710 0 577 0 237,287 * NORTH POWDER JT RFPD UNION 23,585 0 46 0 23,630 UNION RFPD UNION 20,751 0 137 0 20,888 WALLOWA LAKE RFPD WALLOWA 60,984 0 0 0 60,984 WALLOWA RFPD WALLOWA 30,962 0 0 0 30,962 JUNIPER FLAT RFPD WASCO 21,070 0 0 0 21,070 MID-COLUMBIA FIRE & RESCUE WASCO 988,908 0 0 47,426 941,482 MOSIER RFPD WASCO 53,043 0 0 0 53,043 CORNELIUS RFPD WASHINGTON 125,775 0 0 0 125,775 FOREST GROVE RFPD WASHINGTON 322,529 0 0 0 322,529 * GASTON JT RFPD WASHINGTON 187,511 0 0 0 187,511 BANKS RFPD WASHINGTON 343,088 0 0 0 343,088 * TUALATIN VALLEY JET RFPD WASHINGTON 27,162,977 0 0 475,992 26,686,985 WASHINGTON COUNTY 2 RFPD WASHINGTON 1,250,708 0 0 0 1,250,708 * AMITY JT RFPD YAMHILL 165,887 0 0 0 165,887 CARLTON RFPD YAMHILL 81,190 0 0 0 81,190 * DAYTON JT RFPD YAMHILL 247,183 0 0 0 247,183 DUNDEE RFPD YAMHILL 117,648 0 0 0 117,648 * GASTON JT RFPD YAMHILL 43,733 0 0 0 43,733 MCMINNVILLE RFPD YAMHILL 259,275 0 0 0 259,275 NEWBERG RFPD YAMHILL 805,040 0 0 0 805,040 * SHERIDAN JT RFPD YAMHILL 216,814 0 0 0 216,814 * WILLAMINA JT RFPD YAMHILL 105,830 0 0 0 105,830 YAMHILL EMERG. COMMUNICATION YAMHILL 4,040,700 0 0 0 4,040,700 YAMHILL FIRE YAMHILL 180,144 0 0 0 180,144 STATEWIDE 118,042,190 11,761 3,880 2,714,968 115,342,864 NUMBER OF FIRE DISTRICTS: 320 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

147

TABLE 2. 7.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER VALLEY RURAL FIRE DISTRICT BAKER 94,399 89,966 401 715 3,318 EAGLE VALLEY RFPD BAKER 30,370 26,022 124 545 3,680 GREATER BOWEN VALLEY RFPD BAKER 11,833 10,740 21 276 796 HAINES RURAL FIRE DISTRICT BAKER 52,142 43,396 197 1,051 7,498 * NORTH POWDER JT RFPD BAKER 13,738 10,679 106 64 2,889 PINE VALLEY RFPD BAKER 52,580 44,309 356 475 7,440 ADAIR 3 RFPD BENTON 93,433 88,359 1,436 558 3,080 * ALSEA 7J RFPD BENTON 37,980 35,212 232 1,606 930 BLODGETT-SUMMIT 9 RFPD BENTON 19,420 16,800 420 743 1,458 * CORVALLIS 1J RFPD BENTON 534,641 508,400 5,825 6,349 14,067 * HALSEY SHEDD RFPD BENTON 2 2 0 0 0 * HARRISBURG FIRE AND RESCUE BENTON 2 2 0 0 0 * HOSKINS-KINGS VALLEY 8J RFPD BENTON 15,953 14,891 20 551 492 * MONROE 5J RFPD BENTON 149,237 136,015 1,949 4,150 7,123 NORTH ALBANY 2 RFPD BENTON 113,284 108,391 818 530 3,545 PALESTINE 6 RFPD BENTON 57,887 55,069 58 234 2,526 PHILOMATH 4 RFPD BENTON 497,167 460,417 9,232 7,979 19,538 * AURORA 63J RFPD CLACKAMAS 171,825 158,316 3,706 1,353 8,450 BORING 59 RFPD CLACKAMAS 1,261,514 1,189,915 15,235 16,563 39,801 CANBY 62 RFPD CLACKAMAS 1,282,376 1,176,573 35,995 20,175 49,633 COLTON 70 RFPD CLACKAMAS 167,624 152,835 1,259 3,740 9,790 ESTACADA 69 RFPD CLACKAMAS 643,895 518,950 6,060 15,065 103,821 * FD 1 CLACK CO CLACKAMAS 10,033,988 9,393,764 316,819 83,237 240,168 HOODLAND 74 RFPD CLACKAMAS 611,106 578,474 5,852 7,477 19,302 LAKE GROVE 57 RFPD CLACKAMAS 319,701 314,426 469 142 4,664 MOLALLA 73 RFPD CLACKAMAS 895,020 816,431 19,123 13,457 46,010 * MONITOR 58J RFPD CLACKAMAS 131,458 118,825 1,936 2,197 8,499 * MULTNOMAH 11J RFPD CLACKAMAS 80,878 80,094 0 0 785 SANDY 72 RFPD CLACKAMAS 1,021,889 946,257 19,800 18,178 37,655 * SILVERTON 2J RFPD CLACKAMAS 39,667 36,382 196 925 2,163 * TUALATIN VALLEY JT RFPD CLACKAMAS 5,626,835 5,325,949 150,399 11,562 138,926 * CANNON BEACH JT RFPD CLATSOP 721,863 708,381 6,869 288 6,325 * CLATSKANIE RFPD CLATSOP 5,670 5,670 0 0 0 ELSIE VINEMAPLE RFPD CLATSOP 39,667 36,397 410 1,968 893 GEARHART RFPD CLATSOP 263,479 257,912 329 511 4,727 HAMLET RFPD CLATSOP 20,817 19,756 648 315 98 JOHN DAY-FERNHILL RFPD CLATSOP 23,550 20,977 617 508 1,449 KNAPPA-SVENSEN BURNSIDE RFPD CLATSOP 149,243 135,504 2,782 3,864 7,093 LEWIS & CLARK RFPD CLATSOP 113,316 105,929 2,744 1,139 3,504 * MIST-BIRKENFELD JT RFPD CLATSOP 18,629 18,300 0 143 186 * NEHALEM JT RFPD CLATSOP 1,370 1,309 0 59 3 OLNEY-WALLUSKI RFPD CLATSOP 65,724 62,156 686 788 2,094 SEASIDE RFPD CLATSOP 49,177 42,041 4,494 863 1,779 WARRENTON RFPD CLATSOP 63,762 56,613 1,853 2,786 2,510 WESTPORT-WAUNA RFPD CLATSOP 25,061 15,059 231 1,537 8,234 * CLATSKANIE RFPD COLUMBIA 466,486 285,341 4,320 27,038 149,786 COLUMBIA RIVER FIRE COLUMBIA 1,653,194 1,481,112 39,614 60,358 72,109 * MIST-BIRKENFELD JT RFPD COLUMBIA 164,974 79,494 121 2,322 83,037 * SAUVIE ISLAND RFPD # 30 COLUMBIA 4,962 3,257 227 187 1,290

148

TABLE 2. 7.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * SCAPPOOSE 31J RFPD COLUMBIA 700,923 626,331 24,624 31,295 18,672 VERNONIA RFPD COLUMBIA 175,561 151,048 1,382 16,954 6,177 BANDON 8 RFPD COOS 294,567 264,760 4,656 11,401 13,750 BRIDGE 16 RFPD COOS 20,486 16,463 596 1,267 2,159 BUNKER 1 RFPD COOS 18,510 16,925 357 632 595 CHARLESTON 6 RFPD COOS 156,703 143,164 1,911 8,724 2,903 COQUILLE 3 RFPD COOS 153,793 137,938 3,780 4,040 8,035 DORA SITKUM RFPD COOS 10,959 10,032 0 599 327 FAIRVIEW 14 RFPD COOS 18,973 16,990 335 1,465 184 GREENACRES 7 RFPD COOS 41,089 36,364 936 1,679 2,110 HAUSER 12 RFPD COOS 76,604 65,377 1,713 4,334 5,179 * LAKESIDE 4J RFPD COOS 96,023 85,747 420 6,724 3,132 LIBBY 13 RFPD COOS 32,992 30,130 188 2,008 666 MILLINGTON 5 RFPD COOS 127,147 111,295 8,396 3,776 3,680 MYRTLE POINT 18 RFPD COOS 42,908 35,775 1,002 2,405 3,726 NORTH BAY 9 RFPD COOS 166,992 154,074 1,801 4,049 7,067 SUMNER 11 RFPD COOS 44,348 41,543 775 1,515 516 TIMBER PARK 17 RFPD COOS 17,370 16,875 1 161 333 CCRFP TAXING ZONE 1 CROOK 131,077 125,824 1,490 637 3,126 CCRFP TAXING ZONE 2 CROOK 796,872 739,712 28,477 8,962 19,720 CCRFP TAXING ZONE 3 CROOK 81,324 79,704 220 1,350 50 * DESCHUTES RFPD # 1 CROOK 355 355 0 0 0 CAPE FERRELO RFPD CURRY 108,437 95,423 382 11,699 933 CURRY SIXES RFPD CURRY 19,792 17,888 89 695 1,120 GOLD BEACH-WEDDERBURN RFPD CURRY 92,466 83,205 1,993 4,687 2,582 HARBOR RFPD CURRY 349,539 306,125 7,095 31,191 5,129 LANGLOIS RFPD CURRY 32,121 29,633 328 1,395 766 OPHIR RFPD CURRY 71,255 68,453 383 2,047 372 PISTOL RIVER RFPD CURRY 25,048 23,378 66 785 818 PORT ORFORD RFPD CURRY 51,302 47,438 183 1,885 1,797 SQUAW VALLEY NORTH BANK RFPD CURRY 24,008 21,778 448 1,560 222 SUBURBAN RFPD CURRY 133,966 121,123 3,425 8,864 555 UPPER CHETCO RFPD CURRY 15,650 14,495 114 905 136 WINCHUCK RFPD CURRY 28,374 27,221 0 1,014 139 BEND 2 RFPD DESCHUTES 1,610,381 1,527,696 28,568 4,738 49,379 BLACK BUTTE RANCH RFPD DESCHUTES 453,737 449,929 2,273 0 1,534 CLOVERDALE RFPD DESCHUTES 219,956 216,839 1,642 472 1,004 * CROOKED RIVER RANCH JT RFPD DESCHUTES 18,030 17,615 0 31 384 * DESCHUTES 1 JT RFPD DESCHUTES 977,406 929,765 12,677 4,462 30,503 * LAPINE RFPD DESCHUTES 853,060 832,157 9,515 2,307 9,081 * SISTERS CAMP SHERMAN JT RFPD DESCHUTES 545,665 533,149 8,146 483 3,886 AZALEA RFPD DOUGLAS 39,598 34,928 1,009 1,921 1,739 CALAPOOYA RFPD DOUGLAS 32,607 29,240 656 1,297 1,414 CAMAS VALLEY RFPD DOUGLAS 25,910 21,484 1,393 1,909 1,123 CANYONVILLE/SOUTH UMPQUA RFPD DOUGLAS 103,058 85,232 6,126 7,206 4,495 DAYS CREEK RFPD DOUGLAS 22,636 20,113 255 788 1,480 DOUGLAS 2 RFP DOUGLAS 1,405,808 1,282,771 35,973 50,134 36,929 ELKTON RFPD DOUGLAS 45,548 40,804 1,028 1,917 1,800 FAIR OAKS RFPD DOUGLAS 66,575 63,155 252 2,381 787

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TABLE 2. 7.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- GARDINER RFPD DOUGLAS 7,771 7,297 47 115 313 GLENDALE RFPD DOUGLAS 59,599 53,367 4,400 892 940 GLIDE RFPD DOUGLAS 207,196 192,378 3,796 6,498 4,524 KELLOGG RFPD DOUGLAS 47,617 45,731 600 1,285 0 * LAKESIDE 4J RFPD DOUGLAS 5,050 4,315 121 242 373 LOOKINGGLASS RFPD DOUGLAS 80,447 74,544 1,621 3,091 1,190 MILO VOLUNTEER RFPD DOUGLAS 13,798 11,937 248 682 932 MYRTLE CREEK RFPD DOUGLAS 52,581 46,439 1,442 1,528 3,173 NO DOUGLAS FIRE & EMS DOUGLAS 210,448 187,717 7,259 7,690 7,782 NO DOUGLAS FIRE & EMS (DRAIN) DOUGLAS 111,325 98,448 5,219 3,209 4,449 NO DOUGLAS FIRE & EMS (YONC) DOUGLAS 50,279 45,045 943 2,701 1,590 OAKLAND RFPD DOUGLAS 71,084 65,200 1,516 2,017 2,351 RIDDLE RFPD DOUGLAS 81,504 72,074 5,163 1,759 2,508 SCOTTSBURG RFPD DOUGLAS 30,694 29,017 234 1,121 322 * SIUSLAW 1J RFPD DOUGLAS 1,989 1,838 46 106 0 TEN-MILE RFPD DOUGLAS 57,217 51,084 785 3,546 1,801 TILLER RFPD DOUGLAS 9,170 7,051 82 263 1,774 TRI-CITY RFPD DOUGLAS 132,901 121,692 2,820 6,777 1,613 WINCHESTER BAY RFPD DOUGLAS 22,729 18,759 772 1,369 1,829 WINSTON-DILLARD 5 RFPD DOUGLAS 342,553 311,376 12,208 9,814 9,156 NORTH GILLIAM COUNTY RFPD GILLIAM 94,903 73,030 15,284 1,045 5,544 * SOUTH GILLIAM RFPD GILLIAM 109,997 51,879 166 629 57,322 JOHN DAY RFPD GRANT 59,051 55,147 2,531 497 875 MT. VERNON RFPD GRANT 26,214 25,167 283 460 305 PRAIRIE RFPD GRANT 28,988 27,100 822 416 649 DEE RFPD HOOD RIVER 17,464 16,183 40 155 1,086 ODELL RFPD HOOD RIVER 175,672 159,522 6,233 4,794 5,123 PARKDALE RFPD HOOD RIVER 160,298 154,452 1,260 1,146 3,440 PINE GROVE RFPD HOOD RIVER 91,163 70,569 1,089 347 19,158 WEST SIDE RFPD HOOD RIVER 363,421 345,246 5,253 2,092 10,830 * APPLEGATE VALLEY JT RFPD #9 JACKSON 295,426 276,172 2,658 7,220 9,375 CENTRAL POINT RFPD #3 JACKSON 2,836,820 2,589,085 93,173 62,861 91,701 COLESTEIN RFPD JACKSON 15,711 13,731 36 202 1,742 EVANS VALLEY RFPD #6 JACKSON 149,198 138,964 831 5,749 3,653 LAKE CREEK RFPD (JACKSON) JACKSON 43,818 38,808 1,086 939 2,985 MEDFORD RFPD #2 JACKSON 648,471 562,400 37,645 29,188 19,238 PROSPECT RFPD JACKSON 60,194 28,435 439 1,206 30,114 ROGUE RIVER RFPD #1 JACKSON 412,951 379,702 5,487 14,935 12,828 SHADY COVE-TRAIL RFPD #4 JACKSON 312,523 289,501 3,339 14,655 5,028 TALENT RFPD #5 JACKSON 860,748 800,190 12,283 25,057 23,218 * CROOKED RIVER RANCH JT RFPD JEFFERSON 190,311 183,368 956 1,794 4,193 * DESCHUTES 1 JT RFPD JEFFERSON 712 629 0 83 0 JEFFERSON CO RFPD JEFFERSON 515,335 469,350 15,995 7,339 22,651 * SISTERS CAMP SHERMAN JT RFPD JEFFERSON 57,770 57,001 177 466 127 * APPLEGATE VALLEY JT RFPD JOSEPHINE 40,647 36,162 167 1,811 2,506 ILLINOIS VALLEY 1 RFPD JOSEPHINE 394,953 346,797 5,405 27,034 15,716 WILLIAMS RFPD JOSEPHINE 111,648 103,760 488 4,518 2,882 WOLF CREEK RFPD JOSEPHINE 24,826 20,632 109 1,171 2,913 BLY RFPD KLAMATH 9,939 7,098 151 1,129 1,562

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TABLE 2. 7.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BONANZA RFPD KLAMATH 71,242 37,486 320 2,729 30,706 CHEMULT RFPD KLAMATH 33,466 14,949 231 1,743 16,543 CHILOQUIN RFPD KLAMATH 169,409 153,749 1,813 5,027 8,820 CRESCENT RFPD KLAMATH 73,956 62,759 3,161 2,554 5,482 CRESCENT-ODELL LAKES RFPD KLAMATH 33,823 31,689 743 451 940 HARRIMAN RFPD KLAMATH 24,439 22,708 84 435 1,213 KENO RFPD KLAMATH 141,849 124,532 818 6,583 9,916 KLAMATH 1 RFPD KLAMATH 2,150,734 1,950,310 77,392 37,665 85,367 KLAMATH 3 RFPD KLAMATH 4,120 3,276 1 491 351 KLAMATH 4 RFPD KLAMATH 81,732 69,666 2,063 3,848 6,155 KLAMATH 5 RFPD KLAMATH 36,116 25,052 32 2,462 8,571 * LAPINE RFPD KLAMATH 13,249 12,720 0 529 0 MALIN RFPD KLAMATH 78,002 38,175 775 1,799 37,253 MERRILL RFPD KLAMATH 57,728 49,025 2,639 1,921 4,144 NORTH KLAMATH CO RFPD KLAMATH 16,742 14,603 1,004 1,135 0 OREGON OUTBACK RFPD KLAMATH 20,018 18,146 60 1,812 0 CHRISTMAS VALLEY RFPD LAKE 19,691 18,617 226 542 307 LAKEVIEW SUBURBAN RFPD LAKE 53,473 47,574 2,961 1,893 1,045 NEW PINE CREEK RFPD LAKE 7,122 6,213 487 125 297 SILVER LAKE RFPD LAKE 12,413 10,356 77 415 1,565 THOMAS CREEK-WESTSIDE RFPD LAKE 49,830 47,632 1,003 423 772 BAILEY-SPENCER RFPD LANE 36,185 35,074 168 458 484 COBURG RFPD LANE 287,783 256,647 17,069 2,618 11,448 DEXTER RFPD LANE 122,231 112,165 934 5,214 3,917 EUGENE 1 RFPD LANE 95,048 89,839 1,626 1,019 2,564 GOSHEN RFPD LANE 187,668 162,382 7,146 6,182 11,958 HAXELDELL RFPD LANE 39,344 37,672 29 1,643 0 JUNCTION CITY RFPD LANE 505,711 450,552 16,945 17,337 20,878 LAKE CREEK RFPD (LANE) LANE 25,929 23,531 36 1,163 1,198 LANE COUNTY 1 RFPD LANE 852,890 803,972 8,818 30,321 9,779 LANE RURAL FIRE & RESCUE LANE 560,868 505,262 27,143 11,505 16,957 LORANE RFPD LANE 44,426 39,748 1,360 1,624 1,695 LOWELL RFPD LANE 105,598 98,093 709 4,111 2,685 MAPLETON RFPD LANE 46,623 39,881 1,341 1,572 3,829 MCKENZIE RFPD LANE 460,511 446,548 2,109 8,819 3,035 * MOHAWK VALLEY RFPD LANE 208,866 191,865 2,012 6,532 8,457 * MONROE 5J RFPD LANE 12,866 11,970 287 514 96 PLEASANT HILL RFPD LANE 223,015 206,744 3,115 6,035 7,121 SANTA CLARA RFPD LANE 501,593 488,205 7,051 1,034 5,303 * SIUSLAW 1J RFPD LANE 525,612 494,958 3,268 15,326 12,060 SOUTHERN LANE COUNTY RFPD LANE 1,269,768 1,158,705 35,560 33,673 41,830 SWISSHOME RFPD LANE 21,248 17,986 760 1,128 1,374 UPPER MCKENZIE RFPD LANE 78,073 73,866 1,153 2,766 289 WILLAKENZIE RFPD LANE 140,140 126,282 4,823 5,190 3,845 ZUMWALT RFPD LANE 92,269 88,537 322 1,959 1,451 * ALSEA 7J RFPD LINCOLN 5,223 4,924 0 298 0 CENTRAL OREGON COAST RFPD LINCOLN 271,186 247,597 3,934 8,423 11,232 DEPOE BAY RFPD LINCOLN 881,449 851,049 8,453 10,680 11,267 NEWPORT RFPD LINCOLN 200,458 187,877 2,548 4,005 6,027

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TABLE 2. 7.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * NORTH LINCOLN JT FIRE & RESCUE LINCOLN 1,387,072 1,308,258 28,038 20,956 29,819 SEAL ROCK RFPD LINCOLN 314,548 301,133 961 5,790 6,664 SILETZ RFPD LINCOLN 99,253 90,082 663 5,070 3,438 TOLEDO RFPD LINCOLN 118,991 106,260 1,543 3,839 7,348 YACHATS RFPD LINCOLN 363,176 350,215 2,407 4,805 5,749 ALBANY 1 RFPD LINN 567,823 509,950 34,667 4,795 18,412 BROWNSVILLE 2 RFPD LINN 154,913 140,011 1,710 4,898 8,293 * CORVALLIS 1J RFPD LINN 102,469 91,652 4,412 3,019 3,386 * GATES 4J RFPD LINN 16,799 15,661 226 489 423 * HALSEY-SHEDD 5 RFPD LINN 354,774 319,894 16,621 3,542 14,717 * HARRISBURG 6 RFPD LINN 245,768 221,989 6,133 5,050 12,596 * IDANHA 7J RFPD LINN 2,754 2,489 11 88 166 * JEFFERSON 8J RFPD LINN 187,062 168,760 4,018 3,343 10,941 LEBANON 9 RFPD LINN 1,180,169 1,096,524 27,447 28,045 28,152 LYONS 10 RFPD LINN 120,411 104,374 2,513 2,116 11,408 * MILL CITY 11J RFPD LINN 73,255 68,418 1,432 1,107 2,298 * MOHAWK VALLEY RFPD LINN 68 68 0 0 0 * MONROE RFPD LINN 1 1 0 0 0 SCIO 12 RFPD LINN 245,748 219,837 3,661 7,697 14,553 * STAYTON 13J RFPD LINN 66,858 61,499 2,262 1,364 1,733 SWEET HOME FIRE/AMBULANCE Z1 LINN 518,586 473,563 13,775 17,509 13,739 SWEET HOME FIRE/AMBULANCE Z2 LINN 64,542 62,568 1,765 209 0 TANGENT 15 RFPD LINN 182,758 158,434 10,362 6,831 7,132 ADRIAN RFPD MALHEUR 66,273 54,529 496 3,490 7,758 ANNEX RFPD MALHEUR 19,390 17,246 22 670 1,453 NYSSA RFPD MALHEUR 92,174 77,617 5,482 3,638 5,437 ONTARIO RFPD MALHEUR 176,835 141,159 2,143 8,518 25,016 QUINN RFPD MALHEUR 2,325 1,833 0 300 192 AUMSVILLE RFPD MARION 276,645 254,094 4,050 9,756 8,744 * AURORA 63J RFPD MARION 332,782 290,197 10,070 11,334 21,181 DRAKES CROSSING RFPD MARION 33,183 30,226 262 755 1,940 * GATES 4J RFPD MARION 24,387 22,806 55 1,021 504 HUBBARD RFPD MARION 174,620 160,139 3,244 4,441 6,796 * IDANHA 7J RFPD MARION 35,870 34,001 347 1,101 420 * JEFFERSON 8J RFPD MARION 282,457 261,397 1,996 6,499 12,566 KEIZER RFPD MARION 1,492,009 1,428,505 20,898 11,633 30,973 MARION 1 RFPD MARION 2,121,616 1,996,853 37,881 28,330 58,553 * MILL CITY 11J RFPD MARION 23,691 22,201 380 298 812 * MONITOR 58J RFPD MARION 16,788 13,455 29 259 3,046 MOUNT ANGEL RFPD MARION 229,255 205,617 3,717 2,790 17,130 * POLK 1J RFPD MARION 16,109 14,780 0 259 1,070 * SALEM SUBURBAN JT RFPD MARION 392,485 377,422 1,596 2,447 11,020 * SILVERTON 2J RFPD MARION 773,648 714,631 16,312 10,041 32,663 ST. PAUL RFPD MARION 101,953 91,558 895 1,194 8,307 * STAYTON 13J RFPD MARION 580,532 524,531 23,233 5,694 27,074 SUBLIMITY RFPD MARION 202,185 191,664 2,130 2,579 5,812 TURNER RFPD MARION 360,259 328,806 6,564 4,268 20,620 WOODBURN RFPD MARION 1,413,247 1,293,162 46,789 17,839 55,457 BOARDMAN RFPD MORROW 359,818 203,121 8,444 5,312 142,942

152

TABLE 2. 7.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- HEPPNER RFPD MORROW 36,181 32,736 739 1,373 1,333 IONE RFPD MORROW 84,402 50,095 138 1,920 32,249 IRRIGON RFPD MORROW 89,212 78,472 638 6,992 3,110 * PILOT ROCK RFPD MORROW 869 869 0 0 0 * SOUTH GILLIAM RFPD MORROW 257 257 0 0 0 * CLACKAMAS COUNTY 1J RFPD MULTNOMAH 15,890 14,466 1,253 0 171 MULTNOMAH 10 RFPD MULTNOMAH 439,990 417,861 4,685 969 16,475 * MULTNOMAH 11J RFPD MULTNOMAH 411,233 409,922 186 0 1,125 MULTNOMAH 14 RFPD MULTNOMAH 252,117 239,649 1,274 1,641 9,554 * SAUVIE ISLAND 30 RFPD MULTNOMAH 114,045 100,672 6,933 715 5,724 * SCAPPOOSE 31J RFPD MULTNOMAH 45,800 33,298 11,983 54 465 * TUALATIN VALLEY JT RFPD MULTNOMAH 588,439 573,041 9,390 150 5,859 * AMITY JT RFPD POLK 38,619 34,676 126 788 3,029 * DAYTON JT RFPD POLK 19,105 16,710 781 475 1,140 * HOSKINS-KINGS VALLEY 8J RFPD POLK 2,701 2,570 16 97 17 * POLK 1J RFPD POLK 748,781 703,266 13,486 12,650 19,379 * SALEM SUBURBAN JT RFPD POLK 208,124 202,609 787 427 4,302 * SHERIDAN JT RFPD POLK 66,224 56,882 1,040 3,252 5,050 SOUTHWEST RFPD POLK 369,973 340,908 8,418 10,052 10,594 SPRING VALLEY RFPD POLK 75,854 67,423 1,785 1,260 5,385 * WILLAMINA JT RFPD POLK 89,928 73,888 2,593 2,263 11,183 MORO RFPD SHERMAN 27,276 22,693 2 792 3,789 NORTH SHERMAN COUNTY RFPD SHERMAN 96,734 53,093 1,466 3,683 38,492 SOUTH SHERMAN COUNTY RFPD SHERMAN 68,845 26,238 148 1,362 41,097 * CANNON BEACH JT RFPD TILLAMOOK 7,652 7,617 0 34 0 GARIBALDI RFPD TILLAMOOK 74,318 70,227 144 1,906 2,041 NEDONNA RFPD TILLAMOOK 51,043 50,417 137 71 418 * NEHALEM JT RFPD TILLAMOOK 124,604 111,844 1,361 5,493 5,905 NESTUCCA RFPD TILLAMOOK 635,878 611,579 3,759 8,024 12,516 NETARTS-OCEANSIDE RFPD TILLAMOOK 269,704 265,798 526 1,876 1,504 * NORTH LINCOLN JT FIRE & RESCUE TILLAMOOK 19,272 18,520 0 0 752 TILLAMOOK RFPD TILLAMOOK 713,627 653,865 19,401 10,645 29,716 E UMATILLA 7-412 RFPD UMATILLA 146,755 139,110 3,051 1,393 3,202 ECHO 7-403 RFPD UMATILLA 95,323 78,205 989 1,179 14,950 HELIX 7-411 RFPD UMATILLA 167,636 58,114 116 494 108,912 HERMISTON 7-404 RFPD UMATILLA 1,294,321 936,814 40,008 16,769 300,731 LOWER MCKAY 7-409 RFPD UMATILLA 13,525 13,118 183 41 183 MCKAY DAM 7-410 RFPD UMATILLA 28,509 28,111 17 141 240 * PILOT ROCK 7-401 RFPD UMATILLA 90,833 82,803 2,038 789 5,203 RIVERSIDE 7-406 RFPD UMATILLA 38,246 36,474 150 655 967 STANFIELD 7-402 RFPD UMATILLA 123,218 76,002 1,092 1,375 44,749 UMATILLA 7-405 RFPD UMATILLA 212,546 179,938 8,178 2,204 22,226 COVE RFPD UNION 70,922 69,414 476 182 851 ELGIN RFPD UNION 89,768 81,469 4,598 582 3,119 IMBLER RFPD UNION 79,133 75,196 924 357 2,656 LA GRANDE RFPD UNION 236,710 211,650 9,918 1,256 13,886 * NORTH POWDER JT RFPD UNION 23,585 17,655 97 339 5,494 UNION RFPD UNION 20,751 19,115 795 159 682 WALLOWA LAKE RFPD WALLOWA 60,984 56,998 345 650 2,990

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TABLE 2. 7.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY FIRE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- WALLOWA RFPD WALLOWA 30,962 28,656 266 557 1,484 JUNIPER FLAT RFPD WASCO 21,070 17,324 314 311 3,120 MID-COLUMBIA FIRE & RESCUE WASCO 988,908 889,583 29,360 10,520 59,446 MOSIER RFPD WASCO 53,043 47,650 256 230 4,908 CORNELIUS RFPD WASHINGTON 125,775 104,898 2,070 1,537 17,271 FOREST GROVE RFPD WASHINGTON 322,529 296,863 5,199 3,200 17,268 * GASTON JT RFPD WASHINGTON 187,511 176,242 2,032 2,809 6,428 BANKS RFPD WASHINGTON 343,088 324,252 2,300 4,639 11,897 * TUALATIN VALLEY JET RFPD WASHINGTON 27,162,977 25,305,002 1,015,918 58,852 783,204 WASHINGTON COUNTY 2 RFPD WASHINGTON 1,250,708 1,138,996 23,182 19,081 69,449 * AMITY JT RFPD YAMHILL 165,887 150,497 926 3,947 10,517 CARLTON RFPD YAMHILL 81,190 69,371 3,226 2,463 6,130 * DAYTON JT RFPD YAMHILL 247,183 221,924 8,118 4,537 12,605 DUNDEE RFPD YAMHILL 117,648 110,591 2,254 1,163 3,640 * GASTON JT RFPD YAMHILL 43,733 39,734 744 1,842 1,413 MCMINNVILLE RFPD YAMHILL 259,275 239,639 4,616 4,459 10,561 NEWBERG RFPD YAMHILL 805,040 753,438 14,742 5,146 31,714 * SHERIDAN JT RFPD YAMHILL 216,814 193,450 2,993 3,257 17,114 * WILLAMINA JT RFPD YAMHILL 105,830 94,042 3,592 1,556 6,641 YAMHILL EMERG. COMMUNICATION YAMHILL 4,040,700 3,716,044 113,762 67,467 143,427 YAMHILL FIRE YAMHILL 180,144 161,677 2,194 6,299 9,973 STATEWIDE 118,042,190 108,426,433 3,103,705 1,669,334 4,842,718 NUMBER OF FIRE TAX DISTRICTS: 320 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

154

HEALTH DISTRICTS

155

TABLE 2. 8.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND HEALTH DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ CLATSOP CARE & REHAB CENTER CLATSOP 301,654 0 301,654 300,776 0 300,776 877 0.3 CLATSOP COUNTY AMBULANCE CLATSOP 0 0 0 0 0 0 0 NA UNION HEALTH CLATSOP 295,775 631,103 926,878 295,745 631,103 926,847 30 0.0 COL 37135 COMM DISTR COLUMBIA 1,754,220 0 1,754,220 1,738,583 0 1,738,583 15,637 0.9 COLUMBIA HEALTH COLUMBIA 811,743 0 811,743 811,741 0 811,741 2 0.0 BAY AREA HOSPITAL COOS 0 0 0 0 0 0 0 NA COQUILLE VALLEY HOSPITAL COOS 513,957 0 513,957 511,265 0 511,265 2,692 0.5 MYRTLE POINT HEALTH COOS 56,344 0 56,344 56,269 0 56,269 75 0.1 POWERS HEALTH COOS 76,782 0 76,782 76,265 0 76,265 517 0.7 SOUTH COOS GENERAL COOS 552,695 0 552,695 552,694 0 552,694 1 0.0 CURRY HEALTH CURRY 509,899 0 509,899 509,898 0 509,898 0 0.0 CENTRAL OREGON HOSPITAL DESCHUTES NA NA NA NA NA NA NA NA * DESCHUTES CO OPERATION 911 DESCHUTES 3,326,239 0 3,326,239 3,320,030 0 3,320,030 6,209 0.2 GLENDALE AMBULANCE DOUGLAS 0 0 0 0 0 0 0 NA LOWER UMPQUA HOSPITAL DOUGLAS 1,551,916 0 1,551,916 1,528,617 0 1,528,617 23,299 1.5 NORTH GILLIAM HEALTH GILLIAM 128,117 0 128,117 127,547 0 127,547 570 0.4 SOUTH GILLIAM HEALTH GILLIAM 101,437 0 101,437 101,000 0 101,000 437 0.4 BLUE MOUNTAIN HOSPITAL GRANT 791,330 474,376 1,265,706 790,769 474,376 1,265,145 561 0.1 HARNEY COUNTY HOSPITAL HARNEY 680,859 0 680,859 667,927 0 667,927 12,932 1.9 HOOD RIVER COUNTY 911 HOOD RIVER 765,643 0 765,643 765,642 0 765,642 0 0.0 * DESCHUTES CO OPERATION 911 JEFFERSON 15,329 0 15,329 15,329 0 15,329 0 0.0 MT. VIEW HOSPITAL JEFFERSON 267,844 129,973 397,817 267,387 129,973 397,361 456 0.2 KLAMATH CO EMERGENCY COMM KLAMATH 592,080 0 592,080 586,991 0 586,991 5,090 0.9 LAKE COUNTY HEALTH LAKE 587,545 0 587,545 580,537 0 580,537 7,008 1.2 NORTH LAKE HEALTH LAKE 112,078 0 112,078 111,967 0 111,967 110 0.1 WESTERN LANE AMBULANCE LANE 540,844 0 540,844 540,844 0 540,844 0 0.0 NORTH LINCOLN HOSPITAL LINCOLN 887,751 0 887,751 887,745 0 887,745 6 0.0 PACIFIC COMMUNITIES HOSPITAL LINCOLN 871,972 213,946 1,085,918 867,925 213,946 1,081,871 4,047 0.5 MALHEUR MEMORIAL HOSPITAL MALHEUR 170,272 0 170,272 169,550 0 169,550 722 0.4 PIONEER NURSING HOME HOSPITAL MALHEUR 0 250,843 250,843 0 250,843 250,843 0 NA MORROW COUNTY HEALTH MORROW 1,040,221 0 1,040,221 926,086 0 926,086 114,135 11.0 SHERMAN COUNTY HEALTH SHERMAN 100,938 0 100,938 96,972 0 96,972 3,966 3.9 NEHALEM BAY HEALTH TILLAMOOK 23,264 0 23,264 23,264 0 23,264 0 0.0 TILLAMOOK CO EMERGENCY 911 TILLAMOOK 566,596 0 566,596 566,518 0 566,518 78 0.0 EAST UMATILLA HEALTH UMATILLA 27,969 0 27,969 27,466 0 27,466 503 1.8 UMATILLA HOSPITAL UMATILLA 120,555 0 120,555 120,528 0 120,528 27 0.0 WALLOWA CO HEALTH CARE WALLOWA 922,436 0 922,436 922,355 0 922,355 82 0.0 WHITE RIVER HEALTH WASCO 49,651 0 49,651 49,650 0 49,650 2 0.0 NE WHEELER COUNTY HEALTH WHEELER 54,852 0 54,852 53,162 0 53,162 1,691 3.1 STATEWIDE 19,170,808 1,700,241 20,871,049 18,969,043 1,700,241 20,669,284 201,765 1.1 NUMBER OF HEALTH TAX DISTRICTS: 39 * Indicates a joint district.

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TABLE 2. 8.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY HEALTH DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- CLATSOP CARE & REHAB CENTER CLATSOP 301,653 0 301,653 0 301,653 0 0 0 301,653 CLATSOP COUNTY AMBULANCE CLATSOP NA 0 0 0 0 0 0 0 0 UNION HEALTH CLATSOP 295,775 0 295,775 0 295,775 0 0 631,102 926,877 COL 37135 COMM DISTR COLUMBIA 821,380 933,116 821,380 0 821,380 932,844 0 0 1,754,224 COLUMBIA HEALTH COLUMBIA NA NA NA NA NA NA NA NA NA COLUMBIA HEALTH -2 COLUMBIA 811,739 0 811,739 0 811,739 0 0 0 811,739 BAY AREA HOSPITAL COOS 0 0 0 0 0 0 0 0 0 COQUILLE VALLEY HOSPITAL COOS 513,957 0 513,957 0 513,957 0 0 0 513,957 MYRTLE POINT HEALTH COOS 56,344 0 56,344 0 56,344 0 0 0 56,344 POWERS HEALTH COOS 76,782 0 76,782 0 76,782 0 0 0 76,782 SOUTH COOS GENERAL COOS 552,695 0 552,695 0 552,695 0 0 0 552,695 CURRY HEALTH CURRY 509,898 0 509,898 0 509,898 0 0 0 509,898 CENTRAL OREGON HOSPITAL DESCHUTES NA NA NA NA NA NA NA NA NA * DESCHUTES CO OPERATION 911 DESCHUTES 2,130,201 1,196,086 2,130,201 0 2,130,201 1,196,039 0 0 3,326,240 GLENDALE AMBULANCE DOUGLAS NA 0 0 0 0 0 0 0 0 LOWER UMPQUA HOSPITAL DOUGLAS 1,551,915 0 1,551,915 0 1,551,915 0 0 0 1,551,915 NORTH GILLIAM HEALTH GILLIAM 128,117 0 128,117 0 128,117 0 0 0 128,117 SOUTH GILLIAM HEALTH GILLIAM 101,437 0 101,437 0 101,437 0 0 0 101,437 BLUE MOUNTAIN HOSPITAL GRANT 791,330 0 791,330 0 791,330 0 0 474,375 1,265,705 HARNEY COUNTY HOSPITAL HARNEY 680,858 0 680,858 0 680,858 0 0 0 680,858 HOOD RIVER COUNTY 911 HOOD RIVER 765,643 0 765,643 0 765,643 0 0 0 765,643 * DESCHUTES CO OPERATION 911 JEFFERSON 9,850 5,479 9,850 0 9,850 5,479 0 0 15,329 MT. VIEW HOSPITAL JEFFERSON 267,844 0 267,844 0 267,844 0 0 129,974 397,818 KLAMATH CO EMERGENCY COMM KLAMATH 592,075 0 592,075 0 592,075 0 0 0 592,075 LAKE COUNTY HEALTH LAKE 587,544 0 587,544 0 587,544 0 0 0 587,544 NORTH LAKE HEALTH LAKE 112,079 0 112,079 0 112,079 0 0 0 112,079 WESTERN LANE AMBULANCE LANE 412,011 128,834 412,011 0 412,011 128,834 0 0 540,844 NORTH LINCOLN HOSPITAL LINCOLN 887,749 0 887,749 0 887,749 0 0 0 887,749 PACIFIC COMMUNITIES HOSPITAL LINCOLN 871,972 0 871,972 0 871,972 0 0 213,944 1,085,916 MALHEUR MEMORIAL HOSPITAL MALHEUR 170,272 0 170,272 0 170,272 0 0 0 170,272 PIONEER NURSING HOME HOSPITAL MALHEUR 0 0 0 0 0 0 0 250,843 250,843 MORROW COUNTY HEALTH MORROW 632,495 407,724 632,496 0 632,496 407,725 0 0 1,040,221 SHERMAN COUNTY HEALTH SHERMAN 100,939 0 100,939 0 100,939 0 0 0 100,939 NEHALEM BAY HEALTH TILLAMOOK 23,263 0 23,263 0 23,263 0 0 0 23,263 TILLAMOOK CO EMERGENCY 911 TILLAMOOK 566,597 0 566,597 0 566,597 0 0 0 566,597 EAST UMATILLA HEALTH UMATILLA 27,969 0 27,969 0 27,969 0 0 0 27,969 UMATILLA HOSPITAL UMATILLA 120,555 0 120,555 0 120,555 0 0 0 120,555 WALLOWA CO HEALTH CARE WALLOWA 538,018 384,408 538,018 0 538,018 384,408 0 0 922,426 WHITE RIVER HEALTH WASCO 49,650 0 49,650 0 49,650 0 0 0 49,650 NE WHEELER COUNTY HEALTH WHEELER 54,852 0 54,852 0 54,852 0 0 0 54,852 STATEWIDE 16,115,460 3,055,647 16,115,461 0 16,115,461 3,055,329 0 1,700,238 20,871,028 NUMBER OF HEALTH TAX DISTRICTS: 39 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

157

TABLE 2. 8.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY HEALTH DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- CLATSOP CARE & REHAB CENTER CLATSOP 210 29 161 2 0 0 0 0 17 CLATSOP COUNTY AMBULANCE CLATSOP 0 0 0 0 0 0 0 0 0 UNION HEALTH CLATSOP 941 55 885 0 0 0 0 0 0 COL 37135 COMM DISTR COLUMBIA 12,686 7,753 2,654 1 0 0 0 0 2,279 COLUMBIA HEALTH COLUMBIA NA NA NA NA NA NA NA NA NA COLUMBIA HEALTH -2 COLUMBIA 4,065 1,684 1,561 1 0 0 0 0 819 BAY AREA HOSPITAL COOS 0 0 0 0 0 0 0 0 0 COQUILLE VALLEY HOSPITAL COOS 1,542 0 722 0 0 0 0 0 820 MYRTLE POINT HEALTH COOS 216 25 111 0 0 0 0 0 80 POWERS HEALTH COOS 0 0 0 0 0 0 0 0 0 SOUTH COOS GENERAL COOS 1,455 0 591 0 0 0 0 0 864 CURRY HEALTH CURRY 329 106 205 0 0 0 0 0 18 CENTRAL OREGON HOSPITAL DESCHUTES NA NA NA NA NA NA NA NA NA * DESCHUTES CO OPERATION 911 DESCHUTES 7,535 3,589 162 0 2,166 0 0 0 1,618 GLENDALE AMBULANCE DOUGLAS 0 0 0 0 0 0 0 0 0 LOWER UMPQUA HOSPITAL DOUGLAS 1,067 306 39 0 0 0 0 0 723 NORTH GILLIAM HEALTH GILLIAM 25 25 0 0 0 0 0 0 0 SOUTH GILLIAM HEALTH GILLIAM 0 0 0 0 0 0 0 0 0 BLUE MOUNTAIN HOSPITAL GRANT 1,767 995 0 0 0 0 772 0 0 HARNEY COUNTY HOSPITAL HARNEY 466 62 0 0 0 0 0 0 404 HOOD RIVER COUNTY 911 HOOD RIVER 5,800 1,757 130 0 0 0 0 0 3,913 * DESCHUTES CO OPERATION 911 JEFFERSON 0 0 0 0 0 0 0 0 0 MT. VIEW HOSPITAL JEFFERSON 183 119 0 0 0 0 0 0 64 KLAMATH CO EMERGENCY COMM KLAMATH 0 0 0 0 0 0 0 0 0 LAKE COUNTY HEALTH LAKE 3,394 2,242 0 0 0 0 0 0 1,152 NORTH LAKE HEALTH LAKE 560 61 0 0 0 0 0 0 499 WESTERN LANE AMBULANCE LANE 753 27 213 0 0 0 0 0 513 NORTH LINCOLN HOSPITAL LINCOLN 301 67 160 0 0 0 0 0 73 PACIFIC COMMUNITIES HOSPITAL LINCOLN 794 344 439 0 0 0 0 0 12 MALHEUR MEMORIAL HOSPITAL MALHEUR 44 44 0 0 0 0 0 0 0 PIONEER NURSING HOME HOSPITAL MALHEUR 358 358 0 0 0 0 0 0 0 MORROW COUNTY HEALTH MORROW 2,781 68 0 0 0 0 0 0 2,714 SHERMAN COUNTY HEALTH SHERMAN 0 0 0 0 0 0 0 0 0 NEHALEM BAY HEALTH TILLAMOOK 10 4 0 0 0 0 0 0 5 TILLAMOOK CO EMERGENCY 911 TILLAMOOK 1,083 613 320 0 0 0 0 0 150 EAST UMATILLA HEALTH UMATILLA 5 5 0 0 0 0 0 0 0 UMATILLA HOSPITAL UMATILLA 371 212 0 0 0 0 0 0 159 WALLOWA CO HEALTH CARE WALLOWA 1,889 1,889 0 0 0 0 0 0 0 WHITE RIVER HEALTH WASCO 0 0 0 0 0 0 0 0 0 NE WHEELER COUNTY HEALTH WHEELER 0 0 0 0 0 0 0 0 0 STATEWIDE 50,629 22,439 8,354 4 2,166 0 772 0 16,895 NUMBER OF HEALTH TAX DISTRICTS: 39 * Indicates a joint district.

158

TABLE 2. 8.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY HEALTH DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- CLATSOP CARE & REHAB CENTER CLATSOP 1,728,244 0 399 17,882 1,710,761 CLATSOP COUNTY AMBULANCE CLATSOP 3,932,957 0 399 56,152 3,877,204 UNION HEALTH CLATSOP 2,204,713 0 0 38,270 2,166,442 COL 37135 COMM DISTR COLUMBIA 3,256,887 736 1,847 43,703 3,215,768 COLUMBIA HEALTH COLUMBIA NA NA NA NA NA COLUMBIA HEALTH -2 COLUMBIA 2,135,420 736 0 0 2,136,156 BAY AREA HOSPITAL COOS 2,247,621 0 0 85,265 2,162,356 COQUILLE VALLEY HOSPITAL COOS 340,173 0 0 4,236 335,937 MYRTLE POINT HEALTH COOS 276,873 0 0 0 276,873 POWERS HEALTH COOS 41,009 0 0 0 41,009 SOUTH COOS GENERAL COOS 651,858 0 0 30,335 621,523 CURRY HEALTH CURRY 686,732 0 0 0 686,732 CENTRAL OREGON HOSPITAL DESCHUTES NA NA NA NA NA * DESCHUTES CO OPERATION 911 DESCHUTES 13,349,476 0 0 185,628 13,163,848 GLENDALE AMBULANCE DOUGLAS 157,828 0 0 0 157,828 LOWER UMPQUA HOSPITAL DOUGLAS 390,625 0 0 0 390,625 NORTH GILLIAM HEALTH GILLIAM 135,933 0 0 0 135,933 SOUTH GILLIAM HEALTH GILLIAM 120,679 1,637 0 0 122,316 BLUE MOUNTAIN HOSPITAL GRANT 370,618 0 393 0 371,011 HARNEY COUNTY HOSPITAL HARNEY 352,521 0 0 0 352,521 HOOD RIVER COUNTY 911 HOOD RIVER 1,389,092 0 0 32,585 1,356,507 * DESCHUTES CO OPERATION 911 JEFFERSON 60,879 0 0 0 60,879 MT. VIEW HOSPITAL JEFFERSON 1,078,435 0 0 10,490 1,067,945 KLAMATH CO EMERGENCY COMM KLAMATH 3,863,425 2,093 0 24,482 3,841,037 LAKE COUNTY HEALTH LAKE 288,680 0 594 0 289,274 NORTH LAKE HEALTH LAKE 131,491 367 0 0 131,858 WESTERN LANE AMBULANCE LANE 1,288,338 0 0 0 1,288,338 NORTH LINCOLN HOSPITAL LINCOLN 1,864,861 0 0 152,538 1,712,323 PACIFIC COMMUNITIES HOSPITAL LINCOLN 2,638,411 0 36 233,212 2,405,234 MALHEUR MEMORIAL HOSPITAL MALHEUR 197,142 0 70 0 197,211 PIONEER NURSING HOME HOSPITAL MALHEUR 253,957 0 10 0 253,967 MORROW COUNTY HEALTH MORROW 1,045,442 0 4 0 1,045,446 SHERMAN COUNTY HEALTH SHERMAN 211,142 0 27 0 211,169 NEHALEM BAY HEALTH TILLAMOOK 752,860 0 0 0 752,860 TILLAMOOK CO EMERGENCY 911 TILLAMOOK 3,009,015 0 0 0 3,009,015 EAST UMATILLA HEALTH UMATILLA 193,827 0 0 0 193,827 UMATILLA HOSPITAL UMATILLA 250,114 0 0 0 250,114 WALLOWA CO HEALTH CARE WALLOWA 511,965 0 579 0 512,544 WHITE RIVER HEALTH WASCO 198,601 0 0 0 198,601 NE WHEELER COUNTY HEALTH WHEELER 53,702 694 0 0 54,395 STATEWIDE 42,573,134 5,527 4,591 773,362 41,809,890 NUMBER OF HEALTH DISTRICTS: 39 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

159

TABLE 2. 8.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY HEALTH DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- CLATSOP CARE & REHAB CENTER CLATSOP 1,728,244 1,534,691 75,280 18,415 99,858 UNION HEALTH CLATSOP 2,204,713 2,138,519 32,837 6,286 27,071 COL 37135 COMM DISTR COLUMBIA 3,256,887 2,691,729 72,223 142,827 350,108 COLUMBIA HEALTH -2 COLUMBIA 2,135,420 1,925,855 59,600 78,776 71,190 BAY AREA HOSPITAL COOS 139,247 125,102 2,053 8,262 3,830 COQUILLE VALLEY HOSPITAL COOS 340,173 312,311 7,426 7,670 12,767 MYRTLE POINT HEALTH COOS 276,873 244,864 8,627 7,777 15,604 POWERS HEALTH COOS 41,009 34,134 596 1,457 4,822 SOUTH COOS GENERAL COOS 651,858 609,399 9,833 14,714 17,911 CURRY HEALTH CURRY 686,732 641,494 10,967 21,138 13,133 * DESCHUTES CO OPERATION 911 DESCHUTES 13,349,476 12,625,305 339,456 61,386 323,329 LOWER UMPQUA HOSPITAL DOUGLAS 390,625 343,385 13,754 14,530 18,956 NORTH GILLIAM HEALTH GILLIAM 135,933 86,074 15,503 3,310 31,046 SOUTH GILLIAM HEALTH GILLIAM 120,679 64,040 629 2,505 53,505 BLUE MOUNTAIN HOSPITAL GRANT 370,618 344,260 10,972 4,871 10,515 HARNEY COUNTY HOSPITAL HARNEY 352,521 308,827 8,491 5,600 29,603 HOOD RIVER COUNTY 911 HOOD RIVER 1,389,092 1,264,142 35,004 10,131 79,815 * DESCHUTES CO OPERATION 911 JEFFERSON 60,879 60,096 191 466 127 MT. VIEW HOSPITAL JEFFERSON 1,078,435 751,875 20,656 11,339 294,565 KLAMATH CO EMERGENCY COMM KLAMATH 3,862,452 3,041,238 100,589 78,422 642,203 LAKE COUNTY HEALTH LAKE 288,680 259,209 8,991 3,645 16,835 NORTH LAKE HEALTH LAKE 131,491 106,980 706 2,443 21,361 WESTERN LANE AMBULANCE LANE 1,288,338 1,199,706 20,009 36,498 32,126 NORTH LINCOLN HOSPITAL LINCOLN 1,864,861 1,767,130 32,895 27,561 37,276 PACIFIC COMMUNITIES HOSPITAL LINCOLN 2,638,411 2,443,585 51,434 49,171 94,220 MALHEUR MEMORIAL HOSPITAL MALHEUR 197,142 163,375 8,026 8,468 17,273 PIONEER NURSING HOME HOSPITAL MALHEUR 253,957 202,577 3,417 14,519 33,444 MORROW COUNTY HEALTH MORROW 1,045,442 567,434 14,083 19,775 444,151 SHERMAN COUNTY HEALTH SHERMAN 211,142 114,721 1,879 8,782 85,760 NEHALEM BAY HEALTH TILLAMOOK 752,860 708,148 3,839 7,604 33,269 TILLAMOOK CO EMERGENCY 911 TILLAMOOK 3,009,015 2,837,829 33,138 39,453 98,594 EAST UMATILLA HEALTH UMATILLA 193,827 171,346 4,860 1,638 15,983 UMATILLA HOSPITAL UMATILLA 250,114 210,599 9,897 2,919 26,700 WALLOWA CO HEALTH CARE WALLOWA 511,965 437,218 6,803 11,785 56,159 WHITE RIVER HEALTH WASCO 198,601 145,560 1,487 1,552 50,003 NE WHEELER COUNTY HEALTH WHEELER 53,702 51,153 837 541 1,171 STATEWIDE 42,573,134 37,899,906 963,549 649,855 3,059,824 NUMBER OF HEALTH TAX DISTRICTS: 39 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

160

PARK DISTRICTS

161

TABLE 2. 9.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND PARK DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ UNITY COMMUNITY HALL REC BAKER 6,699 0 6,699 6,696 0 6,696 3 0.0 VINEYARD MOUNTAIN PARK & REC BENTON 3,325 0 3,325 3,325 0 3,325 0 0.0 LAKE GROVE PARK & REC CLACKAMAS 130,208 0 130,208 130,208 0 130,208 0 0.0 N CLACKAMAS REGIONAL PARK CLACKAMAS 3,560,626 0 3,560,626 3,558,431 0 3,558,431 2,195 0.1 S CLACKAMAS PARK & REC CLACKAMAS 0 0 0 0 0 0 0 NA SUNSET EMPIRE PARK & REC CLATSOP 1,118,301 0 1,118,301 1,118,094 0 1,118,094 207 0.0 CLATSKANIE PARK & REC COLUMBIA 152,376 0 152,376 152,091 0 152,091 285 0.2 GREATER ST HELENS PARK & REC COLUMBIA 292,042 0 292,042 292,042 0 292,042 0 0.0 SCAPPOOSE PARK COLUMBIA 0 0 0 0 0 0 0 NA MILLICOMA PARK COOS 14,862 0 14,862 14,862 0 14,862 0 0.0 CROOK CO PARK & REC CROOK 596,018 0 596,018 595,944 0 595,944 74 0.0 BEND METRO PARK & REC DESCHUTES 8,898,685 0 8,898,685 8,898,685 0 8,898,685 1 0.0 CENTRAL OREGON PARK & REC DESCHUTES 795,976 0 795,976 795,968 0 795,968 8 0.0 LA PINE PARK & REC DESCHUTES 0 0 0 0 0 0 0 NA SISTERS ORG FOR ACTIVITY/REC DESCHUTES 176,579 0 176,579 176,579 0 176,579 0 0.0 LOWER UMPQUA PARK & REC DOUGLAS 86,434 0 86,434 85,017 0 85,017 1,417 1.6 NORTH DOUGLAS PARK & REC DOUGLAS 65,107 0 65,107 65,107 0 65,107 0 0.0 RIDDLE PARK & REC DOUGLAS 0 0 0 0 0 0 0 NA RIVER BEND PARK & REC DOUGLAS 0 0 0 0 0 0 0 NA SUTHERLIN PARK & REC DOUGLAS 0 0 0 0 0 0 0 NA YONCALLA PARK DOUGLAS 21,838 0 21,838 21,838 0 21,838 0 0.0 GRANT COUNTY PARK & REC GRANT 132,510 0 132,510 132,419 0 132,419 91 0.1 HIGH DESERT PARK & REC HARNEY 78,599 0 78,599 75,825 0 75,825 2,774 3.5 HOOD RIVER PARK & REC HOOD RIVER 454,421 196,017 650,438 454,421 196,017 650,438 0 0.0 MADRAS AQUATIC CENTER JEFFERSON 173,096 473,313 646,409 172,732 473,313 646,046 364 0.2 BONANZA BIG SPRINGS PARK & REC KLAMATH 30,064 0 30,064 30,064 0 30,064 0 0.0 MALIN PARK & REC KLAMATH 114,974 0 114,974 114,974 0 114,974 0 0.0 MERRILL PARK & REC KLAMATH 51,555 0 51,555 51,555 0 51,555 0 0.0 POE VALLEY PARK & REC KLAMATH 3,962 0 3,962 3,962 0 3,962 0 0.0 WIARD PARK & REC KLAMATH 159,396 0 159,396 159,266 0 159,266 130 0.1 CHRISTMAS VALLEY PARK & REC LAKE 39,417 0 39,417 39,171 0 39,171 246 0.6 RIVER ROAD PARK & REC LANE 1,185,345 172,649 1,357,994 1,185,345 172,649 1,357,993 1 0.0 WILLAMALANE PARK & REC LANE 6,397,292 1,075,502 7,472,794 6,397,257 1,075,502 7,472,759 35 0.0 * JEFFERSON PARK & REC LINN 6,567 0 6,567 6,567 0 6,567 0 0.0 LEBANON AQUATIC LINN 288,050 0 288,050 284,531 0 284,531 3,518 1.2 * JEFFERSON PARK & REC MARION 74,716 0 74,716 74,716 0 74,716 0 0.0 BOARDMAN PARK & REC MORROW 103,514 0 103,514 97,909 0 97,909 5,605 5.4 IRRIGON PARK & REC MORROW 50,839 0 50,839 50,678 0 50,678 162 0.3

162

TABLE 2. 9.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND PARK DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ MORROW COUNTY UNIFIED REC MORROW 476,724 0 476,724 465,038 0 465,038 11,686 2.5 WILLOW CREEK PARK MORROW 90,161 85,669 175,830 87,692 85,669 173,361 2,469 2.7 NORTH COUNTY REC TILLAMOOK 290,679 0 290,679 290,677 0 290,677 2 0.0 HELIX PARK & REC UMATILLA 83,840 0 83,840 83,685 0 83,685 155 0.2 PILOT ROCK PARK & REC UMATILLA 8,075 0 8,075 8,075 0 8,075 0 0.0 WATSON-ATHENA PARK UMATILLA 16,010 0 16,010 15,722 0 15,722 288 1.8 ELGIN PARK & REC UNION 87,562 0 87,562 86,799 0 86,799 763 0.9 DUFUR PARK & REC WASCO 69,952 0 69,952 69,951 0 69,951 1 0.0 NORTHERN WASCO PARK & REC WASCO 526,733 0 526,733 520,314 0 520,314 6,419 1.2 TUALATIN HILLS PARK & REC WASHINGTON 19,549,146 2,141,392 21,690,538 19,548,956 2,141,392 21,690,348 190 0.0 CHEHALEM PARK & REC YAMHILL 1,862,062 0 1,862,062 1,862,059 0 1,862,059 3 0.0 STATEWIDE 48,324,339 4,144,542 52,468,880 48,285,247 4,144,542 52,429,789 39,092 0.1 NUMBER OF PARK TAX DISTRICTS: 49 * Indicates a joint district.

163

TABLE 2. 9.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY PARK DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- UNITY COMMUNITY HALL REC BAKER 0 6,700 0 0 0 6,699 0 0 6,699 VINEYARD MOUNTAIN PARK & REC BENTON 3,325 0 3,325 0 3,325 0 0 0 3,325 LAKE GROVE PARK & REC CLACKAMAS 130,208 0 130,208 0 130,208 0 0 0 130,208 N CLACKAMAS REGIONAL PARK CLACKAMAS 3,560,626 0 3,560,626 0 3,560,626 0 0 0 3,560,626 S CLACKAMAS PARK & REC CLACKAMAS NA 0 0 0 0 0 0 0 0 SUNSET EMPIRE PARK & REC CLATSOP 1,118,301 0 1,118,301 0 1,118,301 0 0 0 1,118,301 CLATSKANIE PARK & REC COLUMBIA 152,376 0 152,376 0 152,376 0 0 0 152,376 GREATER ST HELENS PARK & REC COLUMBIA 292,042 0 292,042 0 292,042 0 0 0 292,042 SCAPPOOSE PARK COLUMBIA 0 0 0 0 0 0 0 0 0 MILLICOMA PARK COOS 14,862 0 14,862 0 14,862 0 0 0 14,862 CROOK CO PARK & REC CROOK 596,018 0 596,018 0 596,018 0 0 0 596,018 BEND METRO PARK & REC DESCHUTES 8,898,685 0 8,898,685 0 8,898,685 0 0 0 8,898,685 CENTRAL OREGON PARK & REC DESCHUTES 795,977 0 795,977 0 795,977 0 0 0 795,977 LA PINE PARK & REC DESCHUTES NA 0 0 0 0 0 0 0 0 SISTERS ORG FOR ACTIVITY/REC DESCHUTES 176,578 0 176,578 0 176,578 0 0 0 176,578 LOWER UMPQUA PARK & REC DOUGLAS 86,434 0 86,434 0 86,434 0 0 0 86,434 NORTH DOUGLAS PARK & REC DOUGLAS 65,106 0 65,106 0 65,106 0 0 0 65,106 RIDDLE PARK & REC DOUGLAS NA 0 0 0 0 0 0 0 0 RIVER BEND PARK & REC DOUGLAS NA 0 0 0 0 0 0 0 0 SUTHERLIN PARK & REC DOUGLAS 0 0 0 0 0 0 0 0 0 YONCALLA PARK DOUGLAS 21,837 0 21,837 0 21,837 0 0 0 21,837 GRANT COUNTY PARK & REC GRANT 132,510 0 132,510 0 132,510 0 0 0 132,510 HIGH DESERT PARK & REC HARNEY 78,599 0 78,599 0 78,599 0 0 0 78,599 HOOD RIVER PARK & REC HOOD RIVER 454,421 0 454,421 0 454,421 0 0 196,018 650,439 MADRAS AQUATIC CENTER JEFFERSON 173,095 0 173,095 0 173,095 0 0 473,313 646,409 BONANZA BIG SPRINGS PARK & REC KLAMATH 30,066 0 30,066 0 30,066 0 0 0 30,066 MALIN PARK & REC KLAMATH 114,974 0 114,974 0 114,974 0 0 0 114,974 MERRILL PARK & REC KLAMATH 51,555 0 51,555 0 51,555 0 0 0 51,555 POE VALLEY PARK & REC KLAMATH 3,962 0 3,962 0 3,962 0 0 0 3,962 WIARD PARK & REC KLAMATH 159,395 0 159,395 0 159,395 0 0 0 159,395 CHRISTMAS VALLEY PARK & REC LAKE 39,419 0 39,419 0 39,419 0 0 0 39,419 RIVER ROAD PARK & REC LANE 1,185,345 0 1,185,345 0 1,185,345 0 0 172,649 1,357,994 WILLAMALANE PARK & REC LANE 6,340,626 0 6,340,626 0 6,340,626 0 56,666 1,075,502 7,472,794 * JEFFERSON PARK & REC LINN 6,567 0 6,567 0 6,567 0 0 0 6,567 LEBANON AQUATIC LINN 287,963 0 287,963 0 287,963 0 0 0 287,963 * JEFFERSON PARK & REC MARION 74,716 0 74,716 0 74,716 0 0 0 74,716 BOARDMAN PARK & REC MORROW 103,514 0 103,514 0 103,514 0 0 0 103,514 IRRIGON PARK & REC MORROW 50,839 0 50,839 0 50,839 0 0 0 50,839

164

TABLE 2. 9.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY PARK DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- MORROW COUNTY UNIFIED REC MORROW 476,723 0 476,723 0 476,723 0 0 0 476,723 WILLOW CREEK PARK MORROW 90,161 0 90,161 0 90,161 0 0 85,669 175,830 NORTH COUNTY REC TILLAMOOK 290,679 0 290,679 0 290,679 0 0 0 290,679 HELIX PARK & REC UMATILLA 83,841 0 83,841 0 83,841 0 0 0 83,841 PILOT ROCK PARK & REC UMATILLA 8,075 0 8,075 0 8,075 0 0 0 8,075 WATSON-ATHENA PARK UMATILLA 16,010 0 16,010 0 16,010 0 0 0 16,010 ELGIN PARK & REC UNION 87,562 0 87,562 0 87,562 0 0 0 87,562 DUFUR PARK & REC WASCO 39,959 30,000 39,959 0 39,959 29,993 0 0 69,952 NORTHERN WASCO PARK & REC WASCO 526,732 0 526,732 0 526,732 0 0 0 526,732 TUALATIN HILLS PARK & REC WASHINGTON 19,549,143 0 19,549,143 0 19,549,143 0 0 2,141,389 21,690,532 CHEHALEM PARK & REC YAMHILL 1,862,063 0 1,862,063 0 1,862,063 0 0 0 1,862,063 STATEWIDE 48,230,893 36,700 48,230,893 0 48,230,893 36,692 56,666 4,144,539 52,468,790 NUMBER OF PARK TAX DISTRICTS: 49 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

165

TABLE 2. 9.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY PARK DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- UNITY COMMUNITY HALL REC BAKER 0 0 0 0 0 0 0 0 0 VINEYARD MOUNTAIN PARK & REC BENTON 3 0 0 0 0 0 0 0 3 LAKE GROVE PARK & REC CLACKAMAS 4 0 0 0 0 0 0 0 4 N CLACKAMAS REGIONAL PARK CLACKAMAS 8,105 0 2,661 0 0 0 570 0 4,874 S CLACKAMAS PARK & REC CLACKAMAS 0 0 0 0 0 0 0 0 0 SUNSET EMPIRE PARK & REC CLATSOP 1,215 120 1,095 0 0 0 0 0 0 CLATSKANIE PARK & REC COLUMBIA 3,366 3,332 34 0 0 0 0 0 0 GREATER ST HELENS PARK & REC COLUMBIA 1,455 593 566 0 0 0 0 0 296 SCAPPOOSE PARK COLUMBIA 0 0 0 0 0 0 0 0 0 MILLICOMA PARK COOS 349 0 349 0 0 0 0 0 0 CROOK CO PARK & REC CROOK 7,027 5,161 0 0 0 0 0 0 1,866 BEND METRO PARK & REC DESCHUTES 17,495 555 940 0 12,565 0 0 0 3,435 CENTRAL OREGON PARK & REC DESCHUTES 2,970 2,470 0 0 0 0 0 0 500 LA PINE PARK & REC DESCHUTES 0 0 0 0 0 0 0 0 0 SISTERS ORG FOR ACTIVITY/REC DESCHUTES 1,187 760 0 0 0 0 0 0 427 LOWER UMPQUA PARK & REC DOUGLAS 54 19 2 0 0 0 0 0 33 NORTH DOUGLAS PARK & REC DOUGLAS 168 98 0 0 0 0 0 0 70 RIDDLE PARK & REC DOUGLAS 0 0 0 0 0 0 0 0 0 RIVER BEND PARK & REC DOUGLAS 0 0 0 0 0 0 0 0 0 SUTHERLIN PARK & REC DOUGLAS 0 0 0 0 0 0 0 0 0 YONCALLA PARK DOUGLAS 111 101 3 0 0 0 0 0 8 GRANT COUNTY PARK & REC GRANT 218 218 0 0 0 0 0 0 0 HIGH DESERT PARK & REC HARNEY 19 13 0 0 0 0 0 0 5 HOOD RIVER PARK & REC HOOD RIVER 5,134 1,558 115 0 0 0 0 0 3,460 MADRAS AQUATIC CENTER JEFFERSON 453 294 0 0 0 0 0 0 159 BONANZA BIG SPRINGS PARK & REC KLAMATH 0 0 0 0 0 0 0 0 0 MALIN PARK & REC KLAMATH 0 0 0 0 0 0 0 0 0 MERRILL PARK & REC KLAMATH 0 0 0 0 0 0 0 0 0 POE VALLEY PARK & REC KLAMATH 0 0 0 0 0 0 0 0 0 WIARD PARK & REC KLAMATH 0 0 0 0 0 0 0 0 0 CHRISTMAS VALLEY PARK & REC LAKE 0 0 0 0 0 0 0 0 0 RIVER ROAD PARK & REC LANE 0 0 0 0 0 0 0 0 0 WILLAMALANE PARK & REC LANE 25,908 9,385 209 0 0 0 0 0 16,314 * JEFFERSON PARK & REC LINN 0 0 0 0 0 0 0 0 0 LEBANON AQUATIC LINN 594 460 124 0 0 0 0 0 9 * JEFFERSON PARK & REC MARION 348 228 88 0 0 0 0 0 32 BOARDMAN PARK & REC MORROW 28 3 0 0 0 0 0 0 24 IRRIGON PARK & REC MORROW 83 23 0 0 0 0 0 0 60 MORROW COUNTY UNIFIED REC MORROW 1,275 31 0 0 0 0 0 0 1,244

166

TABLE 2. 9.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY PARK DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- WILLOW CREEK PARK MORROW 157 1 0 0 0 0 0 0 156 NORTH COUNTY REC TILLAMOOK 120 54 5 0 0 0 0 0 62 HELIX PARK & REC UMATILLA 29 11 0 0 0 0 0 0 18 PILOT ROCK PARK & REC UMATILLA 11 9 0 0 0 0 0 0 1 WATSON-ATHENA PARK UMATILLA 3 3 0 0 0 0 0 0 0 ELGIN PARK & REC UNION 66 66 0 0 0 0 0 0 0 DUFUR PARK & REC WASCO 0 0 0 0 0 0 0 0 0 NORTHERN WASCO PARK & REC WASCO 509 233 0 0 0 0 0 0 276 TUALATIN HILLS PARK & REC WASHINGTON 45,871 30,841 813 0 0 0 1,134 0 13,083 CHEHALEM PARK & REC YAMHILL 8,187 5,402 2,785 0 0 0 0 0 0 STATEWIDE 132,519 62,043 9,790 0 12,565 0 1,703 0 46,418 NUMBER OF PARK TAX DISTRICTS: 49 * Indicates a joint district.

167

TABLE 2. 9.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY PARK DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- UNITY COMMUNITY HALL REC BAKER 10,568 0 0 0 10,568 VINEYARD MOUNTAIN PARK & REC BENTON 38,838 0 0 0 38,838 LAKE GROVE PARK & REC CLACKAMAS 3,100,187 0 0 0 3,100,187 N CLACKAMAS REGIONAL PARK CLACKAMAS 7,275,750 1,230 0 662,112 6,614,868 S CLACKAMAS PARK & REC CLACKAMAS 1,711,640 5,441 0 38,961 1,678,120 SUNSET EMPIRE PARK & REC CLATSOP 1,243,217 0 61 38,270 1,205,007 CLATSKANIE PARK & REC COLUMBIA 461,886 0 0 24,511 437,376 GREATER ST HELENS PARK & REC COLUMBIA 1,243,536 736 50 0 1,244,322 SCAPPOOSE PARK COLUMBIA 831,739 0 1,797 0 833,537 MILLICOMA PARK COOS 32,471 0 0 0 32,471 CROOK CO PARK & REC CROOK 787,447 0 0 0 787,447 BEND METRO PARK & REC DESCHUTES 6,151,341 0 0 60,675 6,090,666 CENTRAL OREGON PARK & REC DESCHUTES 2,260,438 0 0 119,367 2,141,071 LA PINE PARK & REC DESCHUTES 563,057 0 0 0 563,057 SISTERS ORG FOR ACTIVITY/REC DESCHUTES 808,185 0 0 5,586 802,600 LOWER UMPQUA PARK & REC DOUGLAS 357,757 0 0 0 357,757 NORTH DOUGLAS PARK & REC DOUGLAS 138,465 0 0 0 138,465 RIDDLE PARK & REC DOUGLAS 125,455 0 0 0 125,455 RIVER BEND PARK & REC DOUGLAS 316,087 0 0 0 316,087 SUTHERLIN PARK & REC DOUGLAS 450,079 0 0 0 450,079 YONCALLA PARK DOUGLAS 140,704 0 0 0 140,704 GRANT COUNTY PARK & REC GRANT 177,057 0 0 0 177,057 HIGH DESERT PARK & REC HARNEY 189,715 0 0 0 189,715 HOOD RIVER PARK & REC HOOD RIVER 1,331,562 0 0 32,585 1,298,977 MADRAS AQUATIC CENTER JEFFERSON 702,871 0 0 10,490 692,381 BONANZA BIG SPRINGS PARK & REC KLAMATH 169,963 0 0 0 169,963 MALIN PARK & REC KLAMATH 89,585 0 0 0 89,585 MERRILL PARK & REC KLAMATH 62,857 0 0 0 62,857 POE VALLEY PARK & REC KLAMATH 15,575 0 0 0 15,575 WIARD PARK & REC KLAMATH 737,600 0 0 0 737,600 CHRISTMAS VALLEY PARK & REC LAKE 19,691 0 0 0 19,691 RIVER ROAD PARK & REC LANE 387,887 0 0 0 387,887 WILLAMALANE PARK & REC LANE 3,219,671 0 0 6,429 3,213,241 * JEFFERSON PARK & REC LINN 22,537 0 0 0 22,537 LEBANON AQUATIC LINN 1,270,752 0 0 70,938 1,199,814 * JEFFERSON PARK & REC MARION 256,403 0 0 0 256,403 BOARDMAN PARK & REC MORROW 346,316 0 0 0 346,316 IRRIGON PARK & REC MORROW 125,189 0 0 0 125,189

168

TABLE 2. 9.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY PARK DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- MORROW COUNTY UNIFIED REC MORROW 1,045,442 0 4 0 1,045,446 WILLOW CREEK PARK MORROW 236,454 0 4 0 236,458 NORTH COUNTY REC TILLAMOOK 752,860 0 0 0 752,860 HELIX PARK & REC UMATILLA 174,486 0 0 0 174,486 PILOT ROCK PARK & REC UMATILLA 91,757 0 0 0 91,757 WATSON-ATHENA PARK UMATILLA 193,827 0 0 0 193,827 ELGIN PARK & REC UNION 106,497 0 0 0 106,497 DUFUR PARK & REC WASCO 73,279 0 0 0 73,279 NORTHERN WASCO PARK & REC WASCO 822,118 0 0 47,426 774,692 TUALATIN HILLS PARK & REC WASHINGTON 14,953,831 0 0 0 14,953,831 CHEHALEM PARK & REC YAMHILL 2,051,634 0 0 0 2,051,634 STATEWIDE 54,252,236 1,966 1,912 1,078,388 53,177,726 NUMBER OF PARK DISTRICTS: 49 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

169

TABLE 2. 9.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY PARK DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- UNITY COMMUNITY HALL REC BAKER 10,568 7,800 15 255 2,498 VINEYARD MOUNTAIN PARK & REC BENTON 38,838 37,895 184 0 760 LAKE GROVE PARK & REC CLACKAMAS 3,098,957 2,986,071 71,462 144 41,280 N CLACKAMAS REGIONAL PARK CLACKAMAS 7,277,218 6,801,304 300,472 43,160 132,282 SUNSET EMPIRE PARK & REC CLATSOP 1,243,217 1,194,034 23,570 5,921 19,692 CLATSKANIE PARK & REC COLUMBIA 461,886 284,662 4,137 27,701 145,386 GREATER ST HELENS PARK & REC COLUMBIA 1,243,536 1,132,836 34,396 36,683 39,622 SCAPPOOSE PARK COLUMBIA 831,739 746,674 25,196 35,423 24,447 MILLICOMA PARK COOS 32,471 30,174 357 736 1,204 CROOK CO PARK & REC CROOK 787,447 730,410 28,473 9,173 19,390 BEND METRO PARK & REC DESCHUTES 6,151,341 5,781,953 224,416 40,492 104,479 CENTRAL OREGON PARK & REC DESCHUTES 2,260,438 2,124,033 58,880 12,546 64,979 SISTERS ORG FOR ACTIVITY/REC DESCHUTES 808,185 791,186 10,137 991 5,871 LOWER UMPQUA PARK & REC DOUGLAS 357,757 312,859 13,252 13,693 17,954 NORTH DOUGLAS PARK & REC DOUGLAS 138,465 121,236 6,367 3,194 7,669 SUTHERLIN PARK & REC DOUGLAS 450,079 406,337 12,005 20,218 11,519 YONCALLA PARK DOUGLAS 140,704 121,431 2,788 5,660 10,824 GRANT COUNTY PARK & REC GRANT 177,057 163,341 7,762 1,883 4,071 HIGH DESERT PARK & REC HARNEY 189,715 177,185 7,193 1,745 3,593 HOOD RIVER PARK & REC HOOD RIVER 1,331,562 1,219,885 33,533 9,325 68,819 MADRAS AQUATIC CENTER JEFFERSON 702,871 433,993 15,685 7,543 245,650 BONANZA BIG SPRINGS PARK & REC KLAMATH 169,963 114,444 486 5,910 49,122 MALIN PARK & REC KLAMATH 89,585 48,554 780 1,809 38,442 MERRILL PARK & REC KLAMATH 62,857 51,185 2,634 1,910 7,127 POE VALLEY PARK & REC KLAMATH 15,575 13,817 72 734 953 WIARD PARK & REC KLAMATH 737,600 671,157 19,757 27,450 19,236 CHRISTMAS VALLEY PARK & REC LAKE 19,691 18,617 226 542 307 RIVER ROAD PARK & REC LANE 387,887 371,947 722 553 14,666 WILLAMALANE PARK & REC LANE 3,219,671 2,950,272 179,006 41,022 49,371 * JEFFERSON PARK & REC LINN 22,537 18,605 96 728 3,108 LEBANON AQUATIC LINN 1,270,752 1,180,820 27,851 30,366 31,714 * JEFFERSON PARK & REC MARION 256,403 237,744 1,964 5,628 11,066 BOARDMAN PARK & REC MORROW 346,316 179,030 7,416 5,172 154,698 IRRIGON PARK & REC MORROW 125,189 103,915 1,013 7,365 12,896 MORROW COUNTY UNIFIED REC MORROW 1,045,442 567,434 14,083 19,775 444,151 WILLOW CREEK PARK MORROW 236,454 167,918 3,673 6,147 58,716 NORTH COUNTY REC TILLAMOOK 752,860 708,148 3,839 7,604 33,269 HELIX PARK & REC UMATILLA 174,486 59,476 116 494 114,400 PILOT ROCK PARK & REC UMATILLA 91,757 83,450 2,061 898 5,347

170

TABLE 2. 9.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY PARK DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- WATSON-ATHENA PARK UMATILLA 193,827 171,346 4,860 1,638 15,983 ELGIN PARK & REC UNION 106,497 94,933 5,127 694 5,743 DUFUR PARK & REC WASCO 73,279 60,453 263 1,024 11,538 NORTHERN WASCO PARK & REC WASCO 822,118 737,421 27,210 9,205 48,282 TUALATIN HILLS PARK & REC WASHINGTON 14,953,831 13,987,127 544,186 25,538 396,980 CHEHALEM PARK & REC YAMHILL 2,051,634 1,905,857 60,247 21,087 64,444 STATEWIDE 54,252,236 49,658,037 1,775,867 481,096 2,337,236 NUMBER OF PARK TAX DISTRICTS: 49 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

PORT DISTRICTS

171

TABLE 2.10.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND PORT DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * PORTLAND J PORT CLACKAMAS 1,947,612 0 1,947,612 1,947,082 0 1,947,082 531 0.0 ASTORIA PORT CLATSOP 487,085 459,501 946,586 486,431 459,501 945,932 653 0.1 PORT OF ST HELENS COLUMBIA 240,170 0 240,170 239,698 0 239,698 472 0.2 BANDON PORT COOS 309,167 0 309,167 308,595 0 308,595 572 0.2 COOS BAY PORT COOS 1,220,023 0 1,220,023 1,219,866 0 1,219,866 157 0.0 * COQUILLE RIVER (J) PORT COOS 36,306 0 36,306 36,234 0 36,234 72 0.2 BROOKINGS PORT CURRY 165,355 0 165,355 165,355 0 165,355 0 0.0 GOLD BEACH PORT CURRY 201,658 86,774 288,431 201,658 86,774 288,431 0 0.0 PORT ORFORD PORT CURRY 65,657 0 65,657 65,657 0 65,657 0 0.0 * COQUILLE RIVER (J) PORT DOUGLAS 16 0 16 16 0 16 0 0.0 UMPQUA PORT DOUGLAS 158,612 0 158,612 156,594 0 156,594 2,018 1.3 ARLINGTON PORT GILLIAM 21,505 0 21,505 21,418 0 21,418 86 0.4 CASCADE LOCKS PORT HOOD RIVER 2,221 0 2,221 2,221 0 2,221 0 0.0 HOOD RIVER PORT HOOD RIVER 42,172 0 42,172 42,172 0 42,172 0 0.0 SIUSLAW PORT LANE 209,417 0 209,417 209,417 0 209,417 0 0.0 ALSEA PORT LINCOLN 29,256 0 29,256 29,256 0 29,256 0 0.0 NEWPORT PORT LINCOLN 67,760 0 67,760 67,080 0 67,080 680 1.0 TOLEDO PORT LINCOLN 147,716 0 147,716 147,715 0 147,715 1 0.0 PORT OF MORROW MORROW 87,922 0 87,922 85,767 0 85,767 2,155 2.5 * PORTLAND J PORT MULTNOMAH 3,264,465 0 3,264,465 3,184,180 0 3,184,180 80,285 2.5 GARIBALDI PORT TILLAMOOK 147,050 0 147,050 147,044 0 147,044 5 0.0 NEHALEM PORT TILLAMOOK 85,524 0 85,524 85,524 0 85,524 1 0.0 TILLAMOOK BAY PORT TILLAMOOK 35,107 0 35,107 35,096 0 35,096 11 0.0 PORT OF UMATILLA UMATILLA 552,949 0 552,949 552,165 0 552,165 784 0.1 PORT OF THE DALLES WASCO 213,093 0 213,093 211,197 0 211,197 1,895 0.9 * PORTLAND J PORT WASHINGTON 2,605,633 0 2,605,633 2,605,620 0 2,605,620 13 0.0 STATEWIDE 12,343,452 546,274 12,889,726 12,253,059 546,274 12,799,333 90,393 0.7 NUMBER OF PORT TAX DISTRICTS: 26 * Indicates a joint district.

172

TABLE 2.10.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY PORT DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * PORTLAND J PORT CLACKAMAS 1,947,612 0 1,947,612 0 1,947,612 0 0 0 1,947,612 ASTORIA PORT CLATSOP 487,085 0 487,085 0 487,085 0 0 459,500 946,584 PORT OF ST HELENS COLUMBIA 240,172 0 240,172 0 240,172 0 0 0 240,172 BANDON PORT COOS 309,167 0 309,167 0 309,167 0 0 0 309,167 COOS BAY PORT COOS 1,220,023 0 1,220,023 0 1,220,023 0 0 0 1,220,023 * COQUILLE RIVER (J) PORT COOS 36,306 0 36,306 0 36,306 0 0 0 36,306 BROOKINGS PORT CURRY 165,355 0 165,355 0 165,355 0 0 0 165,355 GOLD BEACH PORT CURRY 201,658 0 201,658 0 201,658 0 0 86,773 288,431 PORT ORFORD PORT CURRY 65,657 0 65,657 0 65,657 0 0 0 65,657 * COQUILLE RIVER (J) PORT DOUGLAS 16 0 16 0 16 0 0 0 16 UMPQUA PORT DOUGLAS 158,612 0 158,612 0 158,612 0 0 0 158,612 ARLINGTON PORT GILLIAM 21,505 0 21,505 0 21,505 0 0 0 21,505 CASCADE LOCKS PORT HOOD RIVER 2,221 0 2,221 0 2,221 0 0 0 2,221 HOOD RIVER PORT HOOD RIVER 42,171 0 42,171 0 42,171 0 0 0 42,171 SIUSLAW PORT LANE 209,417 0 209,417 0 209,417 0 0 0 209,417 ALSEA PORT LINCOLN 29,256 0 29,256 0 29,256 0 0 0 29,256 NEWPORT PORT LINCOLN 67,760 0 67,760 0 67,760 0 0 0 67,760 TOLEDO PORT LINCOLN 147,717 0 147,717 0 147,717 0 0 0 147,717 PORT OF MORROW MORROW 87,922 0 87,922 0 87,922 0 0 0 87,922 * PORTLAND J PORT MULTNOMAH 3,266,340 0 3,264,460 0 3,264,460 0 0 0 3,264,460 GARIBALDI PORT TILLAMOOK 147,051 0 147,051 0 147,051 0 0 0 147,051 NEHALEM PORT TILLAMOOK 85,525 0 85,525 0 85,525 0 0 0 85,525 TILLAMOOK BAY PORT TILLAMOOK 35,108 0 35,108 0 35,108 0 0 0 35,108 PORT OF UMATILLA UMATILLA 552,952 0 552,952 0 552,952 0 0 0 552,952 PORT OF THE DALLES WASCO 213,093 0 213,093 0 213,093 0 0 0 213,093 * PORTLAND J PORT WASHINGTON 2,605,624 0 2,605,624 0 2,605,624 0 0 0 2,605,624 STATEWIDE 12,345,324 0 12,343,444 0 12,343,444 0 0 546,273 12,889,718 NUMBER OF PORT TAX DISTRICTS: 26 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

173

TABLE 2.10.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY PORT DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * PORTLAND J PORT CLACKAMAS 5,561 2,351 797 152 64 0 74 0 2,123 ASTORIA PORT CLATSOP 828 72 728 3 0 0 0 0 24 PORT OF ST HELENS COLUMBIA 1,839 1,249 397 0 0 0 0 0 194 BANDON PORT COOS 1,548 0 1,115 0 0 0 0 0 433 COOS BAY PORT COOS 2,316 0 1,408 0 0 0 0 0 909 * COQUILLE RIVER (J) PORT COOS 138 14 61 0 0 0 0 0 63 BROOKINGS PORT CURRY 182 54 128 0 0 0 0 0 0 GOLD BEACH PORT CURRY 229 84 130 0 0 0 0 0 15 PORT ORFORD PORT CURRY 20 0 20 0 0 0 0 0 0 * COQUILLE RIVER (J) PORT DOUGLAS 0 0 0 0 0 0 0 0 0 UMPQUA PORT DOUGLAS 466 400 3 0 0 0 0 0 63 ARLINGTON PORT GILLIAM 4 4 0 0 0 0 0 0 0 CASCADE LOCKS PORT HOOD RIVER 5 0 0 0 0 0 0 0 5 HOOD RIVER PORT HOOD RIVER 334 103 8 0 0 0 0 0 223 SIUSLAW PORT LANE 357 96 81 0 0 0 0 0 180 ALSEA PORT LINCOLN 12 5 7 0 0 0 0 0 0 NEWPORT PORT LINCOLN 86 38 46 0 0 0 0 0 1 TOLEDO PORT LINCOLN 218 191 27 0 0 0 0 0 0 PORT OF MORROW MORROW 235 6 0 0 0 0 0 0 229 * PORTLAND J PORT MULTNOMAH 9,260 0 9 0 2,059 0 0 0 7,192 GARIBALDI PORT TILLAMOOK 21 0 0 0 0 0 0 0 21 NEHALEM PORT TILLAMOOK 35 16 1 0 0 0 0 0 18 TILLAMOOK BAY PORT TILLAMOOK 192 113 61 0 0 0 0 0 18 PORT OF UMATILLA UMATILLA 1,612 1,389 0 0 0 0 0 0 222 PORT OF THE DALLES WASCO 316 188 0 0 0 0 0 0 128 * PORTLAND J PORT WASHINGTON 10,716 5,125 1,160 0 0 0 55 0 4,376 STATEWIDE 36,530 11,496 6,189 155 2,123 0 129 0 16,438 NUMBER OF PORT TAX DISTRICTS: 26 * Indicates a joint district.

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TABLE 2.10.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY PORT DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * PORTLAND J PORT CLACKAMAS 29,044,559 9,647 0 1,340,342 27,713,864 ASTORIA PORT CLATSOP 3,932,957 0 399 56,152 3,877,204 PORT OF ST HELENS COLUMBIA 2,749,048 736 1,847 43,703 2,707,928 BANDON PORT COOS 985,952 0 0 34,571 951,380 COOS BAY PORT COOS 2,078,763 0 0 85,265 1,993,498 * COQUILLE RIVER (J) PORT COOS 325,320 0 0 0 325,320 BROOKINGS PORT CURRY 1,277,716 1,270 0 22,794 1,256,193 GOLD BEACH PORT CURRY 488,039 0 0 0 488,039 PORT ORFORD PORT CURRY 182,835 0 2 0 182,837 * COQUILLE RIVER (J) PORT DOUGLAS 142 0 0 0 142 UMPQUA PORT DOUGLAS 460,948 0 0 0 460,948 ARLINGTON PORT GILLIAM 150,911 0 0 0 150,911 CASCADE LOCKS PORT HOOD RIVER 86,747 0 0 0 86,747 HOOD RIVER PORT HOOD RIVER 1,302,345 0 0 32,585 1,269,761 SIUSLAW PORT LANE 1,420,740 0 0 0 1,420,740 ALSEA PORT LINCOLN 895,186 0 36 17,003 878,219 NEWPORT PORT LINCOLN 1,327,482 0 0 216,210 1,111,273 TOLEDO PORT LINCOLN 629,922 0 0 0 629,922 PORT OF MORROW MORROW 1,045,442 0 4 0 1,045,446 * PORTLAND J PORT MULTNOMAH 49,186,156 26,050 763 2,836,380 46,376,589 GARIBALDI PORT TILLAMOOK 561,262 0 0 0 561,262 NEHALEM PORT TILLAMOOK 752,860 0 0 0 752,860 TILLAMOOK BAY PORT TILLAMOOK 964,512 0 0 0 964,512 PORT OF UMATILLA UMATILLA 3,616,880 0 155 24,149 3,592,886 PORT OF THE DALLES WASCO 1,109,071 0 0 47,426 1,061,645 * PORTLAND J PORT WASHINGTON 37,630,853 0 0 475,992 37,154,862 STATEWIDE 142,206,650 37,702 3,206 5,232,570 137,014,987 NUMBER OF PORT DISTRICTS: 26 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

175

TABLE 2.10.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY PORT DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * PORTLAND J PORT CLACKAMAS 29,044,559 27,234,510 729,075 203,591 877,384 ASTORIA PORT CLATSOP 3,932,957 3,673,209 108,117 24,702 126,928 PORT OF ST HELENS COLUMBIA 2,749,048 2,336,554 67,997 109,842 234,656 BANDON PORT COOS 985,952 916,263 17,110 20,947 31,632 COOS BAY PORT COOS 2,078,763 1,900,884 65,061 43,043 69,775 * COQUILLE RIVER (J) PORT COOS 325,320 287,256 9,448 10,811 17,806 BROOKINGS PORT CURRY 1,277,716 1,183,779 24,753 56,050 13,135 GOLD BEACH PORT CURRY 488,039 452,987 8,635 17,488 8,929 PORT ORFORD PORT CURRY 182,835 172,704 2,120 3,641 4,370 * COQUILLE RIVER (J) PORT DOUGLAS 142 142 0 0 0 UMPQUA PORT DOUGLAS 460,948 408,608 14,659 16,741 20,940 ARLINGTON PORT GILLIAM 150,911 97,474 15,503 3,425 34,509 CASCADE LOCKS PORT HOOD RIVER 86,747 70,245 4,123 807 11,572 HOOD RIVER PORT HOOD RIVER 1,302,345 1,193,898 30,881 9,325 68,242 SIUSLAW PORT LANE 1,420,740 1,321,356 22,292 40,600 36,491 ALSEA PORT LINCOLN 895,186 843,954 8,456 17,859 24,918 NEWPORT PORT LINCOLN 1,327,482 1,198,956 39,828 26,704 61,993 TOLEDO PORT LINCOLN 629,922 572,262 20,949 12,727 23,984 PORT OF MORROW MORROW 1,045,442 567,434 14,083 19,775 444,151 * PORTLAND J PORT MULTNOMAH 49,186,156 44,287,740 2,408,371 89,107 2,400,938 GARIBALDI PORT TILLAMOOK 561,262 530,017 4,538 12,680 14,027 NEHALEM PORT TILLAMOOK 752,860 708,148 3,839 7,604 33,269 TILLAMOOK BAY PORT TILLAMOOK 964,512 900,717 20,256 10,311 33,228 PORT OF UMATILLA UMATILLA 3,616,880 2,758,351 103,705 42,424 712,400 PORT OF THE DALLES WASCO 1,109,071 982,621 30,004 11,737 84,709 * PORTLAND J PORT WASHINGTON 37,630,853 34,748,634 1,608,701 117,876 1,155,643 STATEWIDE 142,206,650 129,348,702 5,382,506 929,814 6,545,628 NUMBER OF PORT TAX DISTRICTS: 26 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

176

ROAD DISTRICTS

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TABLE 2.11.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND ROAD DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ BROWNLEY MARSHAL ROAD BENTON 5,035 0 5,035 5,035 0 5,035 0 0.0 CHINOOK DRIVE ROAD BENTON 22,531 0 22,531 22,531 0 22,531 0 0.0 COUNTRY ESTATES ROAD BENTON 10,848 0 10,848 10,848 0 10,848 0 0.0 MARY'S RIVER ROAD BENTON 66,924 0 66,924 66,924 0 66,924 0 0.0 MCDONALD FOREST ROAD BENTON 10,092 0 10,092 10,092 0 10,092 0 0.0 NORTH F ST ROAD BENTON 9,817 0 9,817 9,669 0 9,669 148 1.5 OAKWOOD HEIGHTS ROAD BENTON 4,427 0 4,427 4,427 0 4,427 0 0.0 RIDGEWOOD ROAD BENTON 8,905 0 8,905 8,905 0 8,905 0 0.0 ROSEWOOD ROAD BENTON 12,692 0 12,692 12,692 0 12,692 0 0.0 VINEYARD MOUNTAIN ROAD BENTON 43,413 0 43,413 43,413 0 43,413 0 0.0 WESTWOOD HILLS ROAD BENTON 5,999 0 5,999 5,999 0 5,999 0 0.0 BARLOW 9 ROAD CLACKAMAS 0 0 0 0 0 0 0 NA CANBY 8 ROAD CLACKAMAS 0 0 0 0 0 0 0 NA ESTACADA 7 ROAD CLACKAMAS 0 0 0 0 0 0 0 NA GLADSTONE 5 ROAD CLACKAMAS 0 0 0 0 0 0 0 NA JOHNSON CITY 16 ROAD CLACKAMAS 0 0 0 0 0 0 0 NA LAKE OSWEGO 3J ROAD CLACKAMAS 0 0 0 0 0 0 0 NA MILWAUKIE 4J ROAD CLACKAMAS 0 0 0 0 0 0 0 NA MOLALLA 10 ROAD CLACKAMAS 0 0 0 0 0 0 0 NA OREGON CITY 1 ROAD CLACKAMAS 0 0 0 0 0 0 0 NA PORTLAND 12J ROAD CLACKAMAS 0 0 0 0 0 0 0 NA RIVERGROVE ROAD CLACKAMAS 0 0 0 0 0 0 0 NA ROAD DIST 11 HV CLACKAMAS 0 0 0 0 0 0 0 NA ROAD DISTRICT 18 CLACKAMAS 0 0 0 0 0 0 0 NA SANDY ROAD CLACKAMAS 0 0 0 0 0 0 0 NA TUALATIN ROAD CLACKAMAS 0 0 0 0 0 0 0 NA WEST LINN 2 ROAD CLACKAMAS 0 0 0 0 0 0 0 NA WILSONVILLE ROAD CLACKAMAS 0 0 0 0 0 0 0 NA ASTORIA ROAD CLATSOP 299,976 0 299,976 255,199 0 255,199 44,777 14.9 CANNON BEACH ROAD CLATSOP 152,997 0 152,997 152,997 0 152,997 0 0.0 GEARHART ROAD CLATSOP 17,357 0 17,357 17,357 0 17,357 0 0.0 ROAD DISTRICT #1 CLATSOP 1,471,291 0 1,471,291 1,471,197 0 1,471,197 95 0.0 SEASIDE ROAD CLATSOP 229,775 0 229,775 229,709 0 229,709 66 0.0 WARRENTON ROAD CLATSOP 0 0 0 0 0 0 0 NA BAKER RIVERTON SPECIAL ROAD COOS 5,415 0 5,415 5,408 0 5,408 7 0.1 CARLSON HEIGHTS ROAD COOS 1,354 0 1,354 1,354 0 1,354 0 0.0 COOS RANCHETTES ROAD COOS 3,774 0 3,774 3,774 0 3,774 0 0.0 GARDEN DRIVE ROAD COOS 3,932 0 3,932 3,932 0 3,932 0 0.0 GLADEWOOD HEIGHTS ROAD COOS 0 0 0 0 0 0 0 NA PACIFIC RIVIERA ROAD COOS 3,209 0 3,209 3,209 0 3,209 0 0.0 SHOREWOOD ROAD COOS 0 0 0 0 0 0 0 NA STEWART'S ROAD COOS 2,433 0 2,433 2,433 0 2,433 0 0.0 WOODS ROAD DISTRICT COOS 4,661 0 4,661 4,661 0 4,661 0 0.0 HAHLEN ROAD CROOK 9,141 0 9,141 9,141 0 9,141 0 0.0 PRINEVILLE LAKE ROAD CROOK 15,445 0 15,445 15,443 0 15,443 1 0.0 ROAD-MOUNTAIN DRIVE CURRY 20,742 0 20,742 20,742 0 20,742 0 0.0 BEAVER SPECIAL ROAD DESCHUTES 7,019 0 7,019 7,019 0 7,019 0 0.0 BEND CASCADE V EST TR 2 ROAD DESCHUTES 48,327 0 48,327 48,326 0 48,326 1 0.0

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TABLE 2.11.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND ROAD DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * CROOKED RIVER RANCH J ROAD DESCHUTES 14,677 0 14,677 14,677 0 14,677 0 0.0 D.R.R.H UNIT8 PT3 ROAD DESCHUTES 0 0 0 0 0 0 0 NA FALL RIVER EST SPECIAL ROAD DESCHUTES 12,063 0 12,063 12,063 0 12,063 0 0.0 FOREST VIEW SUB SPECIAL ROAD DESCHUTES 18,884 0 18,884 18,884 0 18,884 0 0.0 HOWELL HILLTOP ACRES SPEC ROAD DESCHUTES 7,673 0 7,673 7,673 0 7,673 0 0.0 LAZY RIVER SPECIAL ROAD DESCHUTES 10,977 0 10,977 10,977 0 10,977 0 0.0 MCARDLE SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 NA NEWBERRY ESTATE SPECIAL ROAD DESCHUTES 14,165 0 14,165 14,165 0 14,165 0 0.0 OR WINTER WONDERLAND 1 ROAD DESCHUTES 0 0 0 0 0 0 0 NA PANORAMIC ACCESS SPECIAL ROAD DESCHUTES 19,964 0 19,964 19,964 0 19,964 0 0.0 PONDEROSA PINE EAST ROAD DESCHUTES 6,645 0 6,645 6,645 0 6,645 0 0.0 RIVER BEND ESTATES SPECIAL ROAD DESCHUTES 9,999 0 9,999 9,999 0 9,999 0 0.0 RIVER FOREST ACRES SPECIAL ROAD DESCHUTES 21,288 0 21,288 21,288 0 21,288 0 0.0 SPECIAL ROAD DISTRICT 1 DESCHUTES 160,117 0 160,117 160,117 0 160,117 0 0.0 SPECIAL ROAD DISTRICT 4 DESCHUTES 0 0 0 0 0 0 0 NA SPECIAL ROAD DISTRICT 6 DESCHUTES 16,465 0 16,465 16,465 0 16,465 0 0.0 SPECIAL ROAD DISTRICT 8 DESCHUTES 45,839 0 45,839 45,839 0 45,839 0 0.0 SPRING RIVER SPECIAL ROAD DESCHUTES 15,226 0 15,226 15,226 0 15,226 0 0.0 SQUAWK CREEK SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 NA SUN MOUNTAIN RANCHES ROAD DESCHUTES 28,402 0 28,402 28,402 0 28,402 0 0.0 VANDEVERT ACRES SPECIAL ROAD DESCHUTES 13,177 0 13,177 13,177 0 13,177 0 0.0 BAR L RANCH ROAD DOUGLAS 15,000 0 15,000 15,000 0 15,000 0 0.0 HUMPHREY ADD ROAD DOUGLAS 220 0 220 220 0 220 0 0.0 JOELSON ROAD DOUGLAS 2,946 0 2,946 2,946 0 2,946 0 0.0 MOOREA DRIVE ROAD DOUGLAS 0 0 0 0 0 0 0 NA OAKWOOD ROAD DOUGLAS 0 0 0 0 0 0 0 NA OVERLOOK-SCOTVIEW ROAD DOUGLAS 7,172 0 7,172 7,172 0 7,172 0 0.0 RACCOON ROAD DOUGLAS 1,742 0 1,742 1,742 0 1,742 0 0.0 ROARING CAMP ROAD DOUGLAS 0 0 0 0 0 0 0 NA SABLE DRIVE ROAD DOUGLAS 2,999 0 2,999 2,999 0 2,999 0 0.0 SE BOOTH AVE RD DOUGLAS 4,757 0 4,757 4,757 0 4,757 0 0.0 SPRING BROOK ROAD DOUGLAS 11,235 0 11,235 11,235 0 11,235 0 0.0 STANDLEY ROAD DOUGLAS 14,793 0 14,793 14,793 0 14,793 0 0.0 SUNSHINE ACRES ROAD DOUGLAS 5,161 0 5,161 5,161 0 5,161 0 0.0 TERRACE DRIVE ROAD DOUGLAS 6,850 0 6,850 6,850 0 6,850 0 0.0 UPPER CLEVELAND RAPID ROAD DOUGLAS 5,610 0 5,610 5,610 0 5,610 0 0.0 CAMP SHERMAN 18 ROAD JEFFERSON 20,632 0 20,632 20,632 0 20,632 0 0.0 * CROOKED RIVER RANCH J ROAD JEFFERSON 152,861 0 152,861 152,861 0 152,861 0 0.0 ANTELOPE MEADOWS ROAD KLAMATH 12,960 0 12,960 12,960 0 12,960 0 0.0 CEDAR TRAILS ROAD KLAMATH 9,967 0 9,967 9,967 0 9,967 0 0.0 GOLDFINCH ROAD KLAMATH 6,281 0 6,281 6,281 0 6,281 0 0.0 GREEN KNOLL ESTATE ROAD KLAMATH 17,222 0 17,222 17,222 0 17,222 0 0.0 JACK PINE VILLAGE ROAD KLAMATH 8,040 0 8,040 8,040 0 8,040 0 0.0 KENO PINES ROAD KLAMATH 17,688 0 17,688 17,688 0 17,688 0 0.0 KFFE SPECIAL RD DIST UNIT 1 KLAMATH 15,824 0 15,824 15,824 0 15,824 0 0.0 KLAMATH FOREST ESTATES ROAD KLAMATH 19,058 0 19,058 19,058 0 19,058 0 0.0 KLAMATH RIVER ACRES ROAD KLAMATH 37,270 0 37,270 37,270 0 37,270 0 0.0 NIMROD RIVER PARK ROAD KLAMATH 0 0 0 0 0 0 0 NA

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TABLE 2.11.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND ROAD DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ PINE GROVE HIGHLAND ROAD KLAMATH 16,049 0 16,049 16,049 0 16,049 0 0.0 RAINBOW PARK ROAD KLAMATH 9,854 0 9,854 9,854 0 9,854 0 0.0 RIVER PINES ESTATE ROAD KLAMATH 15,442 0 15,442 15,442 0 15,442 0 0.0 SPRAGUE RIVER PINES ROAD KLAMATH 0 0 0 0 0 0 0 NA SUN FOREST ESTATES ROAD KLAMATH 10,293 0 10,293 10,293 0 10,293 0 0.0 TWO RIVERS NORTH ROAD KLAMATH 26,867 0 26,867 26,867 0 26,867 0 0.0 VALLEY ACRES ROAD KLAMATH 5,433 0 5,433 5,433 0 5,433 0 0.0 WOODLAND PARK ROAD KLAMATH 8,648 0 8,648 8,648 0 8,648 0 0.0 YONNA WOODS ROAD KLAMATH 0 0 0 0 0 0 0 NA BAYSHORE ROAD LINCOLN 52,596 0 52,596 52,596 0 52,596 0 0.0 BEAR VALLEY SPEC RD DIST LINCOLN 7,085 0 7,085 7,085 0 7,085 0 0.0 BELLE MER SIGL TRACT ROAD LINCOLN 0 0 0 0 0 0 0 NA BOULDER CREEK RETREAT ROAD LINCOLN 11,294 0 11,294 11,294 0 11,294 0 0.0 CALIFORNIA ST. RD DIST LINCOLN 3,672 0 3,672 3,672 0 3,672 0 0.0 CORONADO SHORES ROAD LINCOLN 0 0 0 0 0 0 0 NA ECHO MTN PARK ROAD LINCOLN 0 0 0 0 0 0 0 NA FOR FAR ROAD LINCOLN 8,785 0 8,785 8,766 0 8,766 18 0.2 GLENEDEN BEACH ROAD LINCOLN 18,537 0 18,537 18,536 0 18,536 0 0.0 IDAHO POINT SPECIAL ROAD LINCOLN 5,490 0 5,490 5,490 0 5,490 0 0.0 LAKE POINT ROAD LINCOLN 13,822 0 13,822 13,822 0 13,822 1 0.0 LITTLE SWITZERLAND ROAD LINCOLN 12,653 0 12,653 12,653 0 12,653 0 0.0 LOST CREEK PARK ROAD LINCOLN 19,948 0 19,948 19,899 0 19,899 48 0.2 MAKAI SPECIAL ROAD LINCOLN 25,968 0 25,968 25,968 0 25,968 0 0.0 MIROCO ROAD LINCOLN 6,212 0 6,212 6,212 0 6,212 0 0.0 PACIFIC SHORES ROAD LINCOLN 14,210 0 14,210 14,210 0 14,210 0 0.0 PANTHER CREEK ROAD LINCOLN 16,713 0 16,713 16,713 0 16,713 0 0.0 PETERSON PARK ROAD LINCOLN 0 0 0 0 0 0 0 NA SALMON RIVER PARK SPEC ROAD LINCOLN 3,876 0 3,876 3,876 0 3,876 0 0.0 SANDPIPER VILLAGE ROAD LINCOLN 19,475 0 19,475 19,475 0 19,475 0 0.0 STARR CREEK ROAD LINCOLN 10,847 0 10,847 10,847 0 10,847 0 0.0 SURFLAND 1 ROAD LINCOLN 5,617 0 5,617 5,617 0 5,617 0 0.0 WALDPORT 3 ROAD LINCOLN 98,564 0 98,564 98,564 0 98,564 0 0.0 WESTWOOD ROAD LINCOLN 4,267 0 4,267 4,267 0 4,267 0 0.0 WINDY BEND SPECIAL ROAD LINCOLN 0 0 0 0 0 0 0 NA IRNSIDE 5 ROAD MALHEUR NA NA NA NA NA NA NA NA JUNTURA 4 ROAD MALHEUR 0 0 0 0 0 0 0 NA NYSSA 2 ROAD MALHEUR NA NA NA NA NA NA NA NA ONTARIO 3 ROAD MALHEUR NA NA NA NA NA NA NA NA RAMSEY-WALMER ROAD MULTNOMAH 0 0 0 0 0 0 0 NA SKYLINE CREST ROAD MULTNOMAH 3,672 0 3,672 3,672 0 3,672 0 0.0 THREE-RIVERS 7 ROAD TILLAMOOK 11,497 0 11,497 11,497 0 11,497 0 0.0 RAINBOW LANES SPECIAL ROAD WASHINGTON 4,411 0 4,411 4,411 0 4,411 0 0.0 URBAN ROAD MAINTENANCE WASHINGTON 3,060,279 0 3,060,279 3,060,278 0 3,060,278 2 0.0 OTTER CREEK HYLANDS ROAD YAMHILL 1,330 0 1,330 1,330 0 1,330 0 0.0 STATEWIDE 6,842,786 0 6,842,786 6,797,621 0 6,797,621 45,164 0.7 NUMBER OF ROAD TAX DISTRICTS: 140 * Indicates a joint district.

180

TABLE 2.11.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY ROAD DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- BROWNLEY MARSHAL ROAD BENTON 5,035 0 5,035 0 5,035 0 0 0 5,035 CHINOOK DRIVE ROAD BENTON 14,779 7,752 14,779 0 14,779 7,752 0 0 22,531 COUNTRY ESTATES ROAD BENTON 10,848 0 10,848 0 10,848 0 0 0 10,848 MARY'S RIVER ROAD BENTON 66,924 0 66,924 0 66,924 0 0 0 66,924 MCDONALD FOREST ROAD BENTON 5,676 4,416 5,676 0 5,676 4,416 0 0 10,092 NORTH F ST ROAD BENTON 9,817 0 9,817 0 9,817 0 0 0 9,817 OAKWOOD HEIGHTS ROAD BENTON 4,427 0 4,427 0 4,427 0 0 0 4,427 RIDGEWOOD ROAD BENTON 8,905 0 8,905 0 8,905 0 0 0 8,905 ROSEWOOD ROAD BENTON 12,692 0 12,692 0 12,692 0 0 0 12,692 VINEYARD MOUNTAIN ROAD BENTON 43,413 0 43,413 0 43,413 0 0 0 43,413 WESTWOOD HILLS ROAD BENTON 21,417 0 5,999 0 5,999 0 0 0 5,999 BARLOW 9 ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 CANBY 8 ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 ESTACADA 7 ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 GLADSTONE 5 ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 JOHNSON CITY 16 ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 LAKE OSWEGO 3J ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 MILWAUKIE 4J ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 MOLALLA 10 ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 OREGON CITY 1 ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 PORTLAND 12J ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 RIVERGROVE ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 ROAD DIST 11 HV CLACKAMAS NA 0 0 0 0 0 0 0 0 ROAD DISTRICT 18 CLACKAMAS NA 0 0 0 0 0 0 0 0 SANDY ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 TUALATIN ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 WEST LINN 2 ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 WILSONVILLE ROAD CLACKAMAS NA 0 0 0 0 0 0 0 0 ASTORIA ROAD CLATSOP 0 300,000 0 0 0 299,975 0 0 299,975 CANNON BEACH ROAD CLATSOP 152,997 0 152,997 0 152,997 0 0 0 152,997 GEARHART ROAD CLATSOP 17,357 0 17,357 0 17,357 0 0 0 17,357 ROAD DISTRICT #1 CLATSOP 1,471,291 0 1,471,291 0 1,471,291 0 0 0 1,471,291 SEASIDE ROAD CLATSOP 229,775 0 229,775 0 229,775 0 0 0 229,775 WARRENTON ROAD CLATSOP 62,238 0 0 0 0 0 0 0 0 BAKER RIVERTON SPECIAL ROAD COOS 5,415 0 5,415 0 5,415 0 0 0 5,415 CARLSON HEIGHTS ROAD COOS 1,354 0 1,354 0 1,354 0 0 0 1,354 COOS RANCHETTES ROAD COOS 3,774 0 3,774 0 3,774 0 0 0 3,774 GARDEN DRIVE ROAD COOS 3,932 0 3,932 0 3,932 0 0 0 3,932 GLADEWOOD HEIGHTS ROAD COOS 0 0 0 0 0 0 0 0 0 PACIFIC RIVIERA ROAD COOS 3,209 0 3,209 0 3,209 0 0 0 3,209 SHOREWOOD ROAD COOS 6,367 0 0 0 0 0 0 0 0 STEWART'S ROAD COOS 2,433 0 2,433 0 2,433 0 0 0 2,433 WOODS ROAD DISTRICT COOS 4,661 0 4,661 0 4,661 0 0 0 4,661 HAHLEN ROAD CROOK 9,141 0 9,141 0 9,141 0 0 0 9,141 PRINEVILLE LAKE ROAD CROOK 15,445 0 15,445 0 15,445 0 0 0 15,445 ROAD-MOUNTAIN DRIVE CURRY 20,742 0 20,742 0 20,742 0 0 0 20,742 BEAVER SPECIAL ROAD DESCHUTES 7,019 0 7,019 0 7,019 0 0 0 7,019 BEND CASCADE V EST TR 2 ROAD DESCHUTES 22,953 25,373 22,953 0 22,953 25,373 0 0 48,326

181

TABLE 2.11.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY ROAD DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * CROOKED RIVER RANCH J ROAD DESCHUTES 14,677 0 14,677 0 14,677 0 0 0 14,677 D.R.R.H UNIT8 PT3 ROAD DESCHUTES NA 0 0 0 0 0 0 0 0 FALL RIVER EST SPECIAL ROAD DESCHUTES 12,063 0 12,063 0 12,063 0 0 0 12,063 FOREST VIEW SUB SPECIAL ROAD DESCHUTES 18,884 0 18,884 0 18,884 0 0 0 18,884 HOWELL HILLTOP ACRES SPEC ROAD DESCHUTES 18,584 0 7,673 0 7,673 0 0 0 7,673 LAZY RIVER SPECIAL ROAD DESCHUTES 46,265 0 10,977 0 10,977 0 0 0 10,977 MCARDLE SPECIAL ROAD DESCHUTES NA 0 0 0 0 0 0 0 0 NEWBERRY ESTATE SPECIAL ROAD DESCHUTES 14,165 0 14,165 0 14,165 0 0 0 14,165 OR WINTER WONDERLAND 1 ROAD DESCHUTES NA 0 0 0 0 0 0 0 0 PANORAMIC ACCESS SPECIAL ROAD DESCHUTES 19,964 0 19,964 0 19,964 0 0 0 19,964 PONDEROSA PINE EAST ROAD DESCHUTES 5,145 1,500 5,145 0 5,145 1,500 0 0 6,645 RIVER BEND ESTATES SPECIAL ROAD DESCHUTES 40,160 0 9,999 0 9,999 0 0 0 9,999 RIVER FOREST ACRES SPECIAL ROAD DESCHUTES 21,288 0 21,288 0 21,288 0 0 0 21,288 SPECIAL ROAD DISTRICT 1 DESCHUTES 160,116 0 160,116 0 160,116 0 0 0 160,116 SPECIAL ROAD DISTRICT 4 DESCHUTES NA 0 0 0 0 0 0 0 0 SPECIAL ROAD DISTRICT 6 DESCHUTES 16,465 0 16,465 0 16,465 0 0 0 16,465 SPECIAL ROAD DISTRICT 8 DESCHUTES 45,840 0 45,840 0 45,840 0 0 0 45,840 SPRING RIVER SPECIAL ROAD DESCHUTES 15,903 0 15,226 0 15,226 0 0 0 15,226 SQUAWK CREEK SPECIAL ROAD DESCHUTES NA 0 0 0 0 0 0 0 0 SUN MOUNTAIN RANCHES ROAD DESCHUTES 28,401 0 28,401 0 28,401 0 0 0 28,401 VANDEVERT ACRES SPECIAL ROAD DESCHUTES 13,177 0 13,177 0 13,177 0 0 0 13,177 BAR L RANCH ROAD DOUGLAS 33,702 0 15,000 0 15,000 0 0 0 15,000 HUMPHREY ADD ROAD DOUGLAS 5,465 0 220 0 220 0 0 0 220 JOELSON ROAD DOUGLAS 2,946 0 2,946 0 2,946 0 0 0 2,946 MOOREA DRIVE ROAD DOUGLAS NA 0 0 0 0 0 0 0 0 OAKWOOD ROAD DOUGLAS NA 0 0 0 0 0 0 0 0 OVERLOOK-SCOTVIEW ROAD DOUGLAS 7,172 0 7,172 0 7,172 0 0 0 7,172 RACCOON ROAD DOUGLAS 4,355 0 1,742 0 1,742 0 0 0 1,742 ROARING CAMP ROAD DOUGLAS NA 0 0 0 0 0 0 0 0 SABLE DRIVE ROAD DOUGLAS 7,151 0 2,999 0 2,999 0 0 0 2,999 SE BOOTH AVE RD DOUGLAS 4,757 0 4,757 0 4,757 0 0 0 4,757 SPRING BROOK ROAD DOUGLAS 11,235 0 11,235 0 11,235 0 0 0 11,235 STANDLEY ROAD DOUGLAS 14,794 0 14,794 0 14,794 0 0 0 14,794 SUNSHINE ACRES ROAD DOUGLAS 5,161 0 5,161 0 5,161 0 0 0 5,161 TERRACE DRIVE ROAD DOUGLAS 6,850 0 6,850 0 6,850 0 0 0 6,850 UPPER CLEVELAND RAPID ROAD DOUGLAS 11,029 0 5,610 0 5,610 0 0 0 5,610 CAMP SHERMAN 18 ROAD JEFFERSON 8,456 12,176 8,456 0 8,456 12,176 0 0 20,632 * CROOKED RIVER RANCH J ROAD JEFFERSON 152,862 0 152,862 0 152,862 0 0 0 152,862 ANTELOPE MEADOWS ROAD KLAMATH 12,960 0 12,960 0 12,960 0 0 0 12,960 CEDAR TRAILS ROAD KLAMATH 9,967 0 9,967 0 9,967 0 0 0 9,967 GOLDFINCH ROAD KLAMATH 6,281 0 6,281 0 6,281 0 0 0 6,281 GREEN KNOLL ESTATE ROAD KLAMATH 17,222 0 17,222 0 17,222 0 0 0 17,222 JACK PINE VILLAGE ROAD KLAMATH 0 8,040 0 0 0 8,040 0 0 8,040 KENO PINES ROAD KLAMATH 17,688 0 17,688 0 17,688 0 0 0 17,688 KFFE SPECIAL RD DIST UNIT 1 KLAMATH 15,825 0 15,825 0 15,825 0 0 0 15,825 KLAMATH FOREST ESTATES ROAD KLAMATH 19,059 0 19,059 0 19,059 0 0 0 19,059 KLAMATH RIVER ACRES ROAD KLAMATH 37,270 0 37,270 0 37,270 0 0 0 37,270 NIMROD RIVER PARK ROAD KLAMATH 0 0 0 0 0 0 0 0 0

182

TABLE 2.11.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY ROAD DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- PINE GROVE HIGHLAND ROAD KLAMATH 16,049 0 16,049 0 16,049 0 0 0 16,049 RAINBOW PARK ROAD KLAMATH 9,854 0 9,854 0 9,854 0 0 0 9,854 RIVER PINES ESTATE ROAD KLAMATH 15,442 0 15,442 0 15,442 0 0 0 15,442 SPRAGUE RIVER PINES ROAD KLAMATH 0 0 0 0 0 0 0 0 0 SUN FOREST ESTATES ROAD KLAMATH 10,294 0 10,294 0 10,294 0 0 0 10,294 TWO RIVERS NORTH ROAD KLAMATH 11,051 15,817 11,051 0 11,051 15,817 0 0 26,867 VALLEY ACRES ROAD KLAMATH 5,432 0 5,432 0 5,432 0 0 0 5,432 WOODLAND PARK ROAD KLAMATH 8,648 0 8,648 0 8,648 0 0 0 8,648 YONNA WOODS ROAD KLAMATH 0 0 0 0 0 0 0 0 0 BAYSHORE ROAD LINCOLN 52,596 0 52,596 0 52,596 0 0 0 52,596 BEAR VALLEY SPEC RD DIST LINCOLN 7,085 0 7,085 0 7,085 0 0 0 7,085 BELLE MER SIGL TRACT ROAD LINCOLN 0 0 0 0 0 0 0 0 0 BOULDER CREEK RETREAT ROAD LINCOLN 11,294 0 11,294 0 11,294 0 0 0 11,294 CALIFORNIA ST. RD DIST LINCOLN 3,672 0 3,672 0 3,672 0 0 0 3,672 CORONADO SHORES ROAD LINCOLN 0 0 0 0 0 0 0 0 0 ECHO MTN PARK ROAD LINCOLN 0 0 0 0 0 0 0 0 0 FOR FAR ROAD LINCOLN 8,785 0 8,785 0 8,785 0 0 0 8,785 GLENEDEN BEACH ROAD LINCOLN 18,537 0 18,537 0 18,537 0 0 0 18,537 IDAHO POINT SPECIAL ROAD LINCOLN 5,490 0 5,490 0 5,490 0 0 0 5,490 LAKE POINT ROAD LINCOLN 13,822 0 13,822 0 13,822 0 0 0 13,822 LITTLE SWITZERLAND ROAD LINCOLN 12,653 0 12,653 0 12,653 0 0 0 12,653 LOST CREEK PARK ROAD LINCOLN 19,948 0 19,948 0 19,948 0 0 0 19,948 MAKAI SPECIAL ROAD LINCOLN 25,968 0 25,968 0 25,968 0 0 0 25,968 MIROCO ROAD LINCOLN 6,212 0 6,212 0 6,212 0 0 0 6,212 PACIFIC SHORES ROAD LINCOLN 14,210 0 14,210 0 14,210 0 0 0 14,210 PANTHER CREEK ROAD LINCOLN 16,713 0 16,713 0 16,713 0 0 0 16,713 PETERSON PARK ROAD LINCOLN 0 0 0 0 0 0 0 0 0 SALMON RIVER PARK SPEC ROAD LINCOLN 3,876 0 3,876 0 3,876 0 0 0 3,876 SANDPIPER VILLAGE ROAD LINCOLN 19,475 0 19,475 0 19,475 0 0 0 19,475 STARR CREEK ROAD LINCOLN 10,847 0 10,847 0 10,847 0 0 0 10,847 SURFLAND 1 ROAD LINCOLN 5,617 0 5,617 0 5,617 0 0 0 5,617 WALDPORT 3 ROAD LINCOLN 98,564 0 98,564 0 98,564 0 0 0 98,564 WESTWOOD ROAD LINCOLN 8,534 0 4,267 0 4,267 0 0 0 4,267 WINDY BEND SPECIAL ROAD LINCOLN 1,068 0 0 0 0 0 0 0 0 IRNSIDE 5 ROAD MALHEUR NA NA NA NA NA NA NA NA NA JUNTURA 4 ROAD MALHEUR 0 0 0 0 0 0 0 0 0 NYSSA 2 ROAD MALHEUR NA NA NA NA NA NA NA NA NA ONTARIO 3 ROAD MALHEUR NA NA NA NA NA NA NA NA NA RAMSEY-WALMER ROAD MULTNOMAH 7,884 0 0 0 0 0 0 0 0 SKYLINE CREST ROAD MULTNOMAH 3,672 0 3,672 0 3,672 0 0 0 3,672 THREE-RIVERS 7 ROAD TILLAMOOK 11,505 0 11,497 0 11,497 0 0 0 11,497 RAINBOW LANES SPECIAL ROAD WASHINGTON 4,411 0 4,411 0 4,411 0 0 0 4,411 URBAN ROAD MAINTENANCE WASHINGTON 3,060,277 0 3,060,277 0 3,060,277 0 0 0 3,060,277 OTTER CREEK HYLANDS ROAD YAMHILL 1,330 0 1,330 0 1,330 0 0 0 1,330 STATEWIDE 6,678,150 375,074 6,467,734 0 6,467,734 375,048 0 0 6,842,782 NUMBER OF ROAD TAX DISTRICTS: 140 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

183

TABLE 2.11.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY ROAD DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- BROWNLEY MARSHAL ROAD BENTON 0 0 0 0 0 0 0 0 0 CHINOOK DRIVE ROAD BENTON 113 0 113 0 0 0 0 0 0 COUNTRY ESTATES ROAD BENTON 0 0 0 0 0 0 0 0 0 MARY'S RIVER ROAD BENTON 1,319 0 0 0 0 0 0 0 1,319 MCDONALD FOREST ROAD BENTON 0 0 0 0 0 0 0 0 0 NORTH F ST ROAD BENTON 0 0 0 0 0 0 0 0 0 OAKWOOD HEIGHTS ROAD BENTON 0 0 0 0 0 0 0 0 0 RIDGEWOOD ROAD BENTON 213 0 0 0 0 0 0 0 213 ROSEWOOD ROAD BENTON 555 0 555 0 0 0 0 0 0 VINEYARD MOUNTAIN ROAD BENTON 0 0 0 0 0 0 0 0 0 WESTWOOD HILLS ROAD BENTON 26 0 0 0 0 0 0 0 26 BARLOW 9 ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 CANBY 8 ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 ESTACADA 7 ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 GLADSTONE 5 ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 JOHNSON CITY 16 ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 LAKE OSWEGO 3J ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 MILWAUKIE 4J ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 MOLALLA 10 ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 OREGON CITY 1 ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 PORTLAND 12J ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 RIVERGROVE ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 ROAD DIST 11 HV CLACKAMAS 0 0 0 0 0 0 0 0 0 ROAD DISTRICT 18 CLACKAMAS 0 0 0 0 0 0 0 0 0 SANDY ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 TUALATIN ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 WEST LINN 2 ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 WILSONVILLE ROAD CLACKAMAS 0 0 0 0 0 0 0 0 0 ASTORIA ROAD CLATSOP 0 0 0 0 0 0 0 0 0 CANNON BEACH ROAD CLATSOP 0 0 0 0 0 0 0 0 0 GEARHART ROAD CLATSOP 0 0 0 0 0 0 0 0 0 ROAD DISTRICT #1 CLATSOP 3,351 302 3,036 14 0 0 0 0 0 SEASIDE ROAD CLATSOP 0 0 0 0 0 0 0 0 0 WARRENTON ROAD CLATSOP 0 0 0 0 0 0 0 0 0 BAKER RIVERTON SPECIAL ROAD COOS 2 0 2 0 0 0 0 0 0 CARLSON HEIGHTS ROAD COOS 0 0 0 0 0 0 0 0 0 COOS RANCHETTES ROAD COOS 0 0 0 0 0 0 0 0 0 GARDEN DRIVE ROAD COOS 0 0 0 0 0 0 0 0 0 GLADEWOOD HEIGHTS ROAD COOS 0 0 0 0 0 0 0 0 0 PACIFIC RIVIERA ROAD COOS 0 0 0 0 0 0 0 0 0 SHOREWOOD ROAD COOS 0 0 0 0 0 0 0 0 0 STEWART'S ROAD COOS 0 0 0 0 0 0 0 0 0 WOODS ROAD DISTRICT COOS 0 0 0 0 0 0 0 0 0 HAHLEN ROAD CROOK 0 0 0 0 0 0 0 0 0 PRINEVILLE LAKE ROAD CROOK 49 0 0 0 0 0 0 0 49 ROAD-MOUNTAIN DRIVE CURRY 0 0 0 0 0 0 0 0 0 BEAVER SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 BEND CASCADE V EST TR 2 ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 * CROOKED RIVER RANCH J ROAD DESCHUTES 0 0 0 0 0 0 0 0 0

184

TABLE 2.11.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY ROAD DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- D.R.R.H UNIT8 PT3 ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 FALL RIVER EST SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 FOREST VIEW SUB SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 HOWELL HILLTOP ACRES SPEC ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 LAZY RIVER SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 MCARDLE SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 NEWBERRY ESTATE SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 OR WINTER WONDERLAND 1 ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 PANORAMIC ACCESS SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 PONDEROSA PINE EAST ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 RIVER BEND ESTATES SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 RIVER FOREST ACRES SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 SPECIAL ROAD DISTRICT 1 DESCHUTES 16 0 0 0 0 0 0 0 16 SPECIAL ROAD DISTRICT 4 DESCHUTES 0 0 0 0 0 0 0 0 0 SPECIAL ROAD DISTRICT 6 DESCHUTES 0 0 0 0 0 0 0 0 0 SPECIAL ROAD DISTRICT 8 DESCHUTES 90 0 0 0 0 0 0 0 90 SPRING RIVER SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 SQUAWK CREEK SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 SUN MOUNTAIN RANCHES ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 VANDEVERT ACRES SPECIAL ROAD DESCHUTES 0 0 0 0 0 0 0 0 0 BAR L RANCH ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 HUMPHREY ADD ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 JOELSON ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 MOOREA DRIVE ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 OAKWOOD ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 OVERLOOK-SCOTVIEW ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 RACCOON ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 ROARING CAMP ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 SABLE DRIVE ROAD DOUGLAS 8 0 0 0 0 0 0 0 8 SE BOOTH AVE RD DOUGLAS 0 0 0 0 0 0 0 0 0 SPRING BROOK ROAD DOUGLAS 784 525 259 0 0 0 0 0 0 STANDLEY ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 SUNSHINE ACRES ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 TERRACE DRIVE ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 UPPER CLEVELAND RAPID ROAD DOUGLAS 0 0 0 0 0 0 0 0 0 CAMP SHERMAN 18 ROAD JEFFERSON 0 0 0 0 0 0 0 0 0 * CROOKED RIVER RANCH J ROAD JEFFERSON 0 0 0 0 0 0 0 0 0 ANTELOPE MEADOWS ROAD KLAMATH 0 0 0 0 0 0 0 0 0 CEDAR TRAILS ROAD KLAMATH 0 0 0 0 0 0 0 0 0 GOLDFINCH ROAD KLAMATH 0 0 0 0 0 0 0 0 0 GREEN KNOLL ESTATE ROAD KLAMATH 0 0 0 0 0 0 0 0 0 JACK PINE VILLAGE ROAD KLAMATH 0 0 0 0 0 0 0 0 0 KENO PINES ROAD KLAMATH 0 0 0 0 0 0 0 0 0 KFFE SPECIAL RD DIST UNIT 1 KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH FOREST ESTATES ROAD KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH RIVER ACRES ROAD KLAMATH 0 0 0 0 0 0 0 0 0 NIMROD RIVER PARK ROAD KLAMATH 0 0 0 0 0 0 0 0 0 PINE GROVE HIGHLAND ROAD KLAMATH 0 0 0 0 0 0 0 0 0 RAINBOW PARK ROAD KLAMATH 0 0 0 0 0 0 0 0 0

185

TABLE 2.11.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY ROAD DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- RIVER PINES ESTATE ROAD KLAMATH 0 0 0 0 0 0 0 0 0 SPRAGUE RIVER PINES ROAD KLAMATH 0 0 0 0 0 0 0 0 0 SUN FOREST ESTATES ROAD KLAMATH 0 0 0 0 0 0 0 0 0 TWO RIVERS NORTH ROAD KLAMATH 0 0 0 0 0 0 0 0 0 VALLEY ACRES ROAD KLAMATH 0 0 0 0 0 0 0 0 0 WOODLAND PARK ROAD KLAMATH 0 0 0 0 0 0 0 0 0 YONNA WOODS ROAD KLAMATH 0 0 0 0 0 0 0 0 0 BAYSHORE ROAD LINCOLN 0 0 0 0 0 0 0 0 0 BEAR VALLEY SPEC RD DIST LINCOLN 0 0 0 0 0 0 0 0 0 BELLE MER SIGL TRACT ROAD LINCOLN 0 0 0 0 0 0 0 0 0 BOULDER CREEK RETREAT ROAD LINCOLN 0 0 0 0 0 0 0 0 0 CALIFORNIA ST. RD DIST LINCOLN 0 0 0 0 0 0 0 0 0 CORONADO SHORES ROAD LINCOLN 0 0 0 0 0 0 0 0 0 ECHO MTN PARK ROAD LINCOLN 0 0 0 0 0 0 0 0 0 FOR FAR ROAD LINCOLN 0 0 0 0 0 0 0 0 0 GLENEDEN BEACH ROAD LINCOLN 0 0 0 0 0 0 0 0 0 IDAHO POINT SPECIAL ROAD LINCOLN 0 0 0 0 0 0 0 0 0 LAKE POINT ROAD LINCOLN 0 0 0 0 0 0 0 0 0 LITTLE SWITZERLAND ROAD LINCOLN 0 0 0 0 0 0 0 0 0 LOST CREEK PARK ROAD LINCOLN 0 0 0 0 0 0 0 0 0 MAKAI SPECIAL ROAD LINCOLN 0 0 0 0 0 0 0 0 0 MIROCO ROAD LINCOLN 0 0 0 0 0 0 0 0 0 PACIFIC SHORES ROAD LINCOLN 0 0 0 0 0 0 0 0 0 PANTHER CREEK ROAD LINCOLN 0 0 0 0 0 0 0 0 0 PETERSON PARK ROAD LINCOLN 0 0 0 0 0 0 0 0 0 SALMON RIVER PARK SPEC ROAD LINCOLN 0 0 0 0 0 0 0 0 0 SANDPIPER VILLAGE ROAD LINCOLN 0 0 0 0 0 0 0 0 0 STARR CREEK ROAD LINCOLN 0 0 0 0 0 0 0 0 0 SURFLAND 1 ROAD LINCOLN 0 0 0 0 0 0 0 0 0 WALDPORT 3 ROAD LINCOLN 0 0 0 0 0 0 0 0 0 WESTWOOD ROAD LINCOLN 0 0 0 0 0 0 0 0 0 WINDY BEND SPECIAL ROAD LINCOLN 0 0 0 0 0 0 0 0 0 IRNSIDE 5 ROAD MALHEUR NA NA NA NA NA NA NA NA NA JUNTURA 4 ROAD MALHEUR 0 0 0 0 0 0 0 0 0 NYSSA 2 ROAD MALHEUR NA NA NA NA NA NA NA NA NA ONTARIO 3 ROAD MALHEUR NA NA NA NA NA NA NA NA NA RAMSEY-WALMER ROAD MULTNOMAH 0 0 0 0 0 0 0 0 0 SKYLINE CREST ROAD MULTNOMAH 0 0 0 0 0 0 0 0 0 THREE-RIVERS 7 ROAD TILLAMOOK 0 0 0 0 0 0 0 0 0 RAINBOW LANES SPECIAL ROAD WASHINGTON 0 0 0 0 0 0 0 0 0 URBAN ROAD MAINTENANCE WASHINGTON 11,950 8,659 669 0 0 0 192 0 2,430 OTTER CREEK HYLANDS ROAD YAMHILL 0 0 0 0 0 0 0 0 0 STATEWIDE 18,477 9,486 4,634 14 0 0 192 0 4,152 NUMBER OF ROAD TAX DISTRICTS: 140 * Indicates a joint district.

186

TABLE 2.11.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY ROAD DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BROWNLEY MARSHAL ROAD BENTON 5,413 0 0 0 5,413 CHINOOK DRIVE ROAD BENTON 15,503 0 0 0 15,503 COUNTRY ESTATES ROAD BENTON 19,350 0 0 0 19,350 MARY'S RIVER ROAD BENTON 22,753 0 0 0 22,753 MCDONALD FOREST ROAD BENTON 9,012 0 0 0 9,012 NORTH F ST ROAD BENTON 8,123 0 0 0 8,123 OAKWOOD HEIGHTS ROAD BENTON 7,534 0 0 0 7,534 RIDGEWOOD ROAD BENTON 13,838 0 0 0 13,838 ROSEWOOD ROAD BENTON 8,509 0 0 0 8,509 VINEYARD MOUNTAIN ROAD BENTON 28,479 0 0 0 28,479 WESTWOOD HILLS ROAD BENTON 15,742 0 0 0 15,742 BARLOW 9 ROAD CLACKAMAS 6,287 0 0 0 6,287 CANBY 8 ROAD CLACKAMAS 870,279 5,441 0 36,780 838,940 ESTACADA 7 ROAD CLACKAMAS 129,652 2,975 0 0 132,627 GLADSTONE 5 ROAD CLACKAMAS 615,368 0 0 41,620 573,748 JOHNSON CITY 16 ROAD CLACKAMAS 9,895 0 0 0 9,895 LAKE OSWEGO 3J ROAD CLACKAMAS 4,230,298 0 0 139,260 4,091,039 MILWAUKIE 4J ROAD CLACKAMAS 1,307,098 0 0 0 1,307,098 MOLALLA 10 ROAD CLACKAMAS 324,719 0 0 0 324,719 OREGON CITY 1 ROAD CLACKAMAS 1,729,208 0 0 76,560 1,652,648 PORTLAND 12J ROAD CLACKAMAS 78,276 0 0 0 78,276 RIVERGROVE ROAD CLACKAMAS 30,603 0 0 0 30,603 ROAD DIST 11 HV CLACKAMAS 848,370 0 0 0 848,370 ROAD DISTRICT 18 CLACKAMAS 742,886 0 0 15 742,871 SANDY ROAD CLACKAMAS 466,621 0 0 37,778 428,843 TUALATIN ROAD CLACKAMAS 308,482 0 0 0 308,482 WEST LINN 2 ROAD CLACKAMAS 2,266,912 0 0 0 2,266,912 WILSONVILLE ROAD CLACKAMAS 1,752,456 0 0 266,579 1,485,876 ASTORIA ROAD CLATSOP 517,733 0 0 17,882 499,851 CANNON BEACH ROAD CLATSOP 590,721 0 0 0 590,721 GEARHART ROAD CLATSOP 288,318 0 0 0 288,318 ROAD DISTRICT #1 CLATSOP 1,445,587 0 399 0 1,445,986 SEASIDE ROAD CLATSOP 795,068 0 0 38,270 756,798 WARRENTON ROAD CLATSOP 295,529 0 0 0 295,529 BAKER RIVERTON SPECIAL ROAD COOS 3,829 0 0 0 3,829 CARLSON HEIGHTS ROAD COOS 6,744 0 0 0 6,744 COOS RANCHETTES ROAD COOS 1,844 0 0 0 1,844 GARDEN DRIVE ROAD COOS 3,671 0 0 0 3,671 GLADEWOOD HEIGHTS ROAD COOS 4,661 0 0 0 4,661 PACIFIC RIVIERA ROAD COOS 5,557 0 0 0 5,557 SHOREWOOD ROAD COOS 10,699 0 0 0 10,699 STEWART'S ROAD COOS 2,239 0 0 0 2,239 WOODS ROAD DISTRICT COOS 4,661 0 0 0 4,661 HAHLEN ROAD CROOK 10,754 0 0 0 10,754 PRINEVILLE LAKE ROAD CROOK 8,166 0 0 0 8,166 ROAD-MOUNTAIN DRIVE CURRY 14,110 0 0 0 14,110 BEAVER SPECIAL ROAD DESCHUTES 5,843 0 0 0 5,843 BEND CASCADE V EST TR 2 ROAD DESCHUTES 16,916 0 0 0 16,916 * CROOKED RIVER RANCH J ROAD DESCHUTES 18,030 0 0 0 18,030 D.R.R.H UNIT8 PT3 ROAD DESCHUTES 6,679 0 0 0 6,679

187

TABLE 2.11.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY ROAD DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- FALL RIVER EST SPECIAL ROAD DESCHUTES 12,326 0 0 0 12,326 FOREST VIEW SUB SPECIAL ROAD DESCHUTES 14,793 0 0 0 14,793 HOWELL HILLTOP ACRES SPEC ROAD DESCHUTES 8,250 0 0 0 8,250 LAZY RIVER SPECIAL ROAD DESCHUTES 10,977 0 0 0 10,977 MCARDLE SPECIAL ROAD DESCHUTES 3,560 0 0 0 3,560 NEWBERRY ESTATE SPECIAL ROAD DESCHUTES 18,088 0 0 0 18,088 OR WINTER WONDERLAND 1 ROAD DESCHUTES 21,425 0 0 0 21,425 PANORAMIC ACCESS SPECIAL ROAD DESCHUTES 16,833 0 0 0 16,833 PONDEROSA PINE EAST ROAD DESCHUTES 4,914 0 0 0 4,914 RIVER BEND ESTATES SPECIAL ROAD DESCHUTES 12,570 0 0 0 12,570 RIVER FOREST ACRES SPECIAL ROAD DESCHUTES 13,638 0 0 0 13,638 SPECIAL ROAD DISTRICT 1 DESCHUTES 80,785 0 0 0 80,785 SPECIAL ROAD DISTRICT 4 DESCHUTES 27,150 0 0 0 27,150 SPECIAL ROAD DISTRICT 6 DESCHUTES 12,194 0 0 0 12,194 SPECIAL ROAD DISTRICT 8 DESCHUTES 28,228 0 0 0 28,228 SPRING RIVER SPECIAL ROAD DESCHUTES 16,918 0 0 0 16,918 SQUAWK CREEK SPECIAL ROAD DESCHUTES 28,635 0 0 0 28,635 SUN MOUNTAIN RANCHES ROAD DESCHUTES 7,781 0 0 0 7,781 VANDEVERT ACRES SPECIAL ROAD DESCHUTES 8,173 0 0 0 8,173 BAR L RANCH ROAD DOUGLAS 6,432 0 0 0 6,432 HUMPHREY ADD ROAD DOUGLAS 766 0 0 0 766 JOELSON ROAD DOUGLAS 1,178 0 0 0 1,178 MOOREA DRIVE ROAD DOUGLAS 22,804 0 0 0 22,804 OAKWOOD ROAD DOUGLAS 3,651 0 0 0 3,651 OVERLOOK-SCOTVIEW ROAD DOUGLAS 2,869 0 0 0 2,869 RACCOON ROAD DOUGLAS 1,742 0 0 0 1,742 ROARING CAMP ROAD DOUGLAS 616 0 0 0 616 SABLE DRIVE ROAD DOUGLAS 10,314 0 0 0 10,314 SE BOOTH AVE RD DOUGLAS 4,757 0 0 0 4,757 SPRING BROOK ROAD DOUGLAS 4,515 0 0 0 4,515 STANDLEY ROAD DOUGLAS 8,569 0 0 0 8,569 SUNSHINE ACRES ROAD DOUGLAS 3,441 0 0 0 3,441 TERRACE DRIVE ROAD DOUGLAS 4,901 0 0 0 4,901 UPPER CLEVELAND RAPID ROAD DOUGLAS 4,100 0 0 0 4,100 CAMP SHERMAN 18 ROAD JEFFERSON 60,879 0 0 0 60,879 * CROOKED RIVER RANCH J ROAD JEFFERSON 187,791 0 0 0 187,791 ANTELOPE MEADOWS ROAD KLAMATH 8,323 0 0 0 8,323 CEDAR TRAILS ROAD KLAMATH 8,894 0 0 0 8,894 GOLDFINCH ROAD KLAMATH 2,247 0 0 0 2,247 GREEN KNOLL ESTATE ROAD KLAMATH 4,306 0 0 0 4,306 JACK PINE VILLAGE ROAD KLAMATH 6,137 0 0 0 6,137 KENO PINES ROAD KLAMATH 8,794 0 0 0 8,794 KFFE SPECIAL RD DIST UNIT 1 KLAMATH 5,652 0 0 0 5,652 KLAMATH FOREST ESTATES ROAD KLAMATH 6,851 0 0 0 6,851 KLAMATH RIVER ACRES ROAD KLAMATH 23,859 0 0 0 23,859 NIMROD RIVER PARK ROAD KLAMATH 9,710 0 0 0 9,710 PINE GROVE HIGHLAND ROAD KLAMATH 9,737 0 0 0 9,737 RAINBOW PARK ROAD KLAMATH 5,916 0 0 0 5,916 RIVER PINES ESTATE ROAD KLAMATH 10,817 0 0 0 10,817 SPRAGUE RIVER PINES ROAD KLAMATH 2,216 0 0 0 2,216

188

TABLE 2.11.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY ROAD DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- SUN FOREST ESTATES ROAD KLAMATH 9,126 0 0 0 9,126 TWO RIVERS NORTH ROAD KLAMATH 11,138 0 0 0 11,138 VALLEY ACRES ROAD KLAMATH 3,166 0 0 0 3,166 WOODLAND PARK ROAD KLAMATH 8,117 0 0 0 8,117 YONNA WOODS ROAD KLAMATH 1,696 0 0 0 1,696 BAYSHORE ROAD LINCOLN 103,862 0 0 0 103,862 BEAR VALLEY SPEC RD DIST LINCOLN 4,723 0 0 0 4,723 BELLE MER SIGL TRACT ROAD LINCOLN 26,828 0 0 0 26,828 BOULDER CREEK RETREAT ROAD LINCOLN 7,744 0 0 0 7,744 CALIFORNIA ST. RD DIST LINCOLN 4,320 0 0 0 4,320 CORONADO SHORES ROAD LINCOLN 65,841 0 0 0 65,841 ECHO MTN PARK ROAD LINCOLN 9,246 0 0 0 9,246 FOR FAR ROAD LINCOLN 9,798 0 0 0 9,798 GLENEDEN BEACH ROAD LINCOLN 82,093 0 0 0 82,093 IDAHO POINT SPECIAL ROAD LINCOLN 5,490 0 0 0 5,490 LAKE POINT ROAD LINCOLN 29,604 0 0 0 29,604 LITTLE SWITZERLAND ROAD LINCOLN 5,878 0 0 0 5,878 LOST CREEK PARK ROAD LINCOLN 12,456 0 0 0 12,456 MAKAI SPECIAL ROAD LINCOLN 24,651 0 0 0 24,651 MIROCO ROAD LINCOLN 15,161 0 0 0 15,161 PACIFIC SHORES ROAD LINCOLN 17,490 0 0 0 17,490 PANTHER CREEK ROAD LINCOLN 19,416 0 0 0 19,416 PETERSON PARK ROAD LINCOLN 7,968 0 0 0 7,968 SALMON RIVER PARK SPEC ROAD LINCOLN 3,230 0 0 0 3,230 SANDPIPER VILLAGE ROAD LINCOLN 34,310 0 0 0 34,310 STARR CREEK ROAD LINCOLN 10,871 0 0 0 10,871 SURFLAND 1 ROAD LINCOLN 16,244 0 0 0 16,244 WALDPORT 3 ROAD LINCOLN 158,617 0 0 17,003 141,614 WESTWOOD ROAD LINCOLN 11,771 0 0 0 11,771 WINDY BEND SPECIAL ROAD LINCOLN 5,099 0 0 0 5,099 IRNSIDE 5 ROAD MALHEUR NA NA NA NA NA JUNTURA 4 ROAD MALHEUR 9,363 0 10 0 9,373 NYSSA 2 ROAD MALHEUR NA NA NA NA NA ONTARIO 3 ROAD MALHEUR NA NA NA NA NA RAMSEY-WALMER ROAD MULTNOMAH 10,849 0 0 0 10,849 SKYLINE CREST ROAD MULTNOMAH 7,690 0 0 0 7,690 THREE-RIVERS 7 ROAD TILLAMOOK 4,006 0 0 0 4,006 RAINBOW LANES SPECIAL ROAD WASHINGTON 9,024 0 0 0 9,024 URBAN ROAD MAINTENANCE WASHINGTON 12,460,412 0 0 0 12,460,412 OTTER CREEK HYLANDS ROAD YAMHILL 3,171 0 0 0 3,171 STATEWIDE 18,198,187 0 479 73,155 18,125,511 NUMBER OF ROAD DISTRICTS: 140 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

189

TABLE 2.11.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY ROAD DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BROWNLEY MARSHAL ROAD BENTON 5,413 5,413 0 0 0 CHINOOK DRIVE ROAD BENTON 15,503 15,497 0 0 6 COUNTRY ESTATES ROAD BENTON 19,350 19,114 22 0 214 MARY'S RIVER ROAD BENTON 22,753 22,601 66 1 85 MCDONALD FOREST ROAD BENTON 9,012 9,009 0 0 3 NORTH F ST ROAD BENTON 8,123 7,856 23 147 96 OAKWOOD HEIGHTS ROAD BENTON 7,534 7,532 0 0 2 RIDGEWOOD ROAD BENTON 13,838 13,694 18 0 126 ROSEWOOD ROAD BENTON 8,509 8,353 0 0 156 VINEYARD MOUNTAIN ROAD BENTON 28,479 27,730 174 0 575 WESTWOOD HILLS ROAD BENTON 15,742 15,517 0 0 226 ROAD DIST 11 HV CLACKAMAS 42 42 0 0 0 ASTORIA ROAD CLATSOP 517,733 475,364 20,622 218 21,529 CANNON BEACH ROAD CLATSOP 590,721 579,076 6,607 278 4,760 GEARHART ROAD CLATSOP 288,318 282,922 2,594 184 2,618 ROAD DISTRICT #1 CLATSOP 1,445,587 1,311,194 45,518 14,539 74,337 SEASIDE ROAD CLATSOP 795,068 763,611 17,803 4,125 9,530 BAKER RIVERTON SPECIAL ROAD COOS 3,829 3,650 3 166 9 CARLSON HEIGHTS ROAD COOS 6,744 6,314 0 0 430 COOS RANCHETTES ROAD COOS 1,844 1,734 1 103 5 GARDEN DRIVE ROAD COOS 3,671 3,486 2 166 18 GLADEWOOD HEIGHTS ROAD COOS 4,661 4,489 0 55 116 PACIFIC RIVIERA ROAD COOS 5,557 4,980 0 566 10 STEWART'S ROAD COOS 2,239 1,929 0 309 2 WOODS ROAD DISTRICT COOS 4,661 4,489 0 55 116 HAHLEN ROAD CROOK 10,754 10,699 0 55 0 PRINEVILLE LAKE ROAD CROOK 8,166 8,041 0 125 0 ROAD-MOUNTAIN DRIVE CURRY 14,110 13,846 0 192 72 BEAVER SPECIAL ROAD DESCHUTES 5,843 5,843 0 0 0 BEND CASCADE V EST TR 2 ROAD DESCHUTES 16,916 16,654 78 154 30 * CROOKED RIVER RANCH J ROAD DESCHUTES 18,030 17,615 0 31 384 FALL RIVER EST SPECIAL ROAD DESCHUTES 12,326 12,326 0 0 0 FOREST VIEW SUB SPECIAL ROAD DESCHUTES 14,793 14,776 0 17 0 HOWELL HILLTOP ACRES SPEC ROAD DESCHUTES 8,250 8,208 23 0 20 LAZY RIVER SPECIAL ROAD DESCHUTES 10,977 10,931 0 9 37 NEWBERRY ESTATE SPECIAL ROAD DESCHUTES 18,088 17,886 120 0 83 PANORAMIC ACCESS SPECIAL ROAD DESCHUTES 16,833 16,765 0 41 26 PONDEROSA PINE EAST ROAD DESCHUTES 4,914 4,908 6 0 0 RIVER BEND ESTATES SPECIAL ROAD DESCHUTES 12,570 11,647 22 128 773 RIVER FOREST ACRES SPECIAL ROAD DESCHUTES 13,638 13,323 0 0 314 SPECIAL ROAD DISTRICT 1 DESCHUTES 80,785 79,843 448 106 388 SPECIAL ROAD DISTRICT 6 DESCHUTES 12,194 12,136 0 45 14 SPECIAL ROAD DISTRICT 8 DESCHUTES 28,228 27,972 13 177 65 SPRING RIVER SPECIAL ROAD DESCHUTES 16,918 16,917 0 0 1 SUN MOUNTAIN RANCHES ROAD DESCHUTES 7,781 7,749 0 32 0 VANDEVERT ACRES SPECIAL ROAD DESCHUTES 8,173 7,819 0 54 300 BAR L RANCH ROAD DOUGLAS 6,432 5,949 148 222 114 HUMPHREY ADD ROAD DOUGLAS 766 730 0 27 9 JOELSON ROAD DOUGLAS 1,178 1,155 0 23 0

190

TABLE 2.11.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY ROAD DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- MOOREA DRIVE ROAD DOUGLAS 22,804 22,578 141 85 0 OVERLOOK-SCOTVIEW ROAD DOUGLAS 2,869 2,803 0 57 8 RACCOON ROAD DOUGLAS 1,742 1,533 36 75 99 SABLE DRIVE ROAD DOUGLAS 10,314 10,074 167 0 73 SE BOOTH AVE RD DOUGLAS 4,757 4,410 92 147 109 SPRING BROOK ROAD DOUGLAS 4,515 4,109 95 206 105 STANDLEY ROAD DOUGLAS 8,569 8,115 23 250 180 SUNSHINE ACRES ROAD DOUGLAS 3,441 3,287 0 93 60 TERRACE DRIVE ROAD DOUGLAS 4,901 4,736 0 124 40 UPPER CLEVELAND RAPID ROAD DOUGLAS 4,100 3,688 202 98 113 CAMP SHERMAN 18 ROAD JEFFERSON 60,879 60,096 191 466 127 * CROOKED RIVER RANCH J ROAD JEFFERSON 187,791 180,848 956 1,794 4,193 ANTELOPE MEADOWS ROAD KLAMATH 8,323 7,142 0 466 715 CEDAR TRAILS ROAD KLAMATH 8,894 8,777 2 22 93 GOLDFINCH ROAD KLAMATH 2,247 2,078 0 99 70 GREEN KNOLL ESTATE ROAD KLAMATH 4,306 4,306 0 0 0 JACK PINE VILLAGE ROAD KLAMATH 6,137 4,721 1,004 369 44 KENO PINES ROAD KLAMATH 8,794 7,881 147 612 155 KFFE SPECIAL RD DIST UNIT 1 KLAMATH 5,652 5,366 0 8 277 KLAMATH FOREST ESTATES ROAD KLAMATH 6,851 6,262 23 375 191 KLAMATH RIVER ACRES ROAD KLAMATH 23,859 21,623 4 1,750 483 NIMROD RIVER PARK ROAD KLAMATH 9,710 8,844 20 431 414 PINE GROVE HIGHLAND ROAD KLAMATH 9,737 8,975 69 437 257 RAINBOW PARK ROAD KLAMATH 5,916 5,625 1 193 96 RIVER PINES ESTATE ROAD KLAMATH 10,817 10,065 1 695 56 SPRAGUE RIVER PINES ROAD KLAMATH 2,216 2,115 0 0 101 SUN FOREST ESTATES ROAD KLAMATH 9,126 7,857 60 1,208 0 TWO RIVERS NORTH ROAD KLAMATH 11,138 10,099 35 1,005 0 VALLEY ACRES ROAD KLAMATH 3,166 2,864 1 177 124 WOODLAND PARK ROAD KLAMATH 8,117 7,655 2 251 209 YONNA WOODS ROAD KLAMATH 1,696 1,547 0 100 49 BAYSHORE ROAD LINCOLN 103,862 102,234 121 538 969 BEAR VALLEY SPEC RD DIST LINCOLN 4,723 4,171 209 260 84 BELLE MER SIGL TRACT ROAD LINCOLN 26,828 26,586 9 134 99 BOULDER CREEK RETREAT ROAD LINCOLN 7,744 6,729 0 922 93 CALIFORNIA ST. RD DIST LINCOLN 4,320 4,103 0 193 25 CORONADO SHORES ROAD LINCOLN 65,841 65,511 1 0 330 ECHO MTN PARK ROAD LINCOLN 9,246 7,542 1 1,531 173 FOR FAR ROAD LINCOLN 9,798 9,018 0 630 149 GLENEDEN BEACH ROAD LINCOLN 82,093 76,832 1,458 2,306 1,497 IDAHO POINT SPECIAL ROAD LINCOLN 5,490 5,383 0 106 0 LAKE POINT ROAD LINCOLN 29,604 29,221 29 61 294 LITTLE SWITZERLAND ROAD LINCOLN 5,878 5,721 0 97 61 LOST CREEK PARK ROAD LINCOLN 12,456 11,242 0 936 278 MAKAI SPECIAL ROAD LINCOLN 24,651 23,849 0 546 256 MIROCO ROAD LINCOLN 15,161 15,140 0 0 22 PACIFIC SHORES ROAD LINCOLN 17,490 17,085 14 299 92 PANTHER CREEK ROAD LINCOLN 19,416 15,578 0 3,135 702 PETERSON PARK ROAD LINCOLN 7,968 6,885 0 1,008 75

191

TABLE 2.11.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY ROAD DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- SALMON RIVER PARK SPEC ROAD LINCOLN 3,230 2,838 0 392 0 SANDPIPER VILLAGE ROAD LINCOLN 34,310 34,074 1 0 236 STARR CREEK ROAD LINCOLN 10,871 9,915 0 838 117 SURFLAND 1 ROAD LINCOLN 16,244 16,148 20 0 77 WALDPORT 3 ROAD LINCOLN 158,617 144,111 3,109 3,797 7,599 WESTWOOD ROAD LINCOLN 11,771 11,490 0 151 130 WINDY BEND SPECIAL ROAD LINCOLN 5,099 4,652 0 276 171 IRNSIDE 5 ROAD MALHEUR 11,302 7,713 25 479 3,084 JUNTURA 4 ROAD MALHEUR 9,363 4,515 545 378 3,925 NYSSA 2 ROAD MALHEUR 137,816 112,986 5,919 5,838 13,073 ONTARIO 3 ROAD MALHEUR 226,481 178,783 2,241 10,549 34,908 RAMSEY-WALMER ROAD MULTNOMAH 10,849 10,802 0 0 47 SKYLINE CREST ROAD MULTNOMAH 7,690 7,669 0 0 21 THREE-RIVERS 7 ROAD TILLAMOOK 4,006 3,361 10 557 79 RAINBOW LANES SPECIAL ROAD WASHINGTON 9,024 8,044 15 63 902 URBAN ROAD MAINTENANCE WASHINGTON 12,460,412 11,850,745 267,702 44,326 297,637 OTTER CREEK HYLANDS ROAD YAMHILL 3,171 3,118 0 0 53 STATEWIDE 18,198,187 17,212,809 379,013 113,258 493,108 NUMBER OF ROAD TAX DISTRICTS: 140 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

192

SANITARY DISTRICTS

193

TABLE 2.12.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SANITARY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * CLEAN WATER SERVICES J CLACKAMAS 0 0 0 0 0 0 0 NA OAK LODGE 2 SANITARY CLACKAMAS 0 0 0 0 0 0 0 NA SAN 2 GOVERNMENT CAMP CLACKAMAS 6,030 0 6,030 6,030 0 6,030 0 0.0 SHORELINE SANITARY CLATSOP 0 0 0 0 0 0 0 NA WESTPORT SEWER CLATSOP 0 0 0 0 0 0 0 NA BUNKER HILL SANITARY COOS 113,900 0 113,900 113,894 0 113,894 6 0.0 CHARLESTON SANITARY COOS 43,328 0 43,328 43,327 0 43,327 0 0.0 OCHOCO WEST SANITARY CROOK 13,136 0 13,136 13,136 0 13,136 0 0.0 CAMELLIA PARK SANITARY CURRY 0 0 0 0 0 0 0 NA HARBOR SANITARY CURRY 0 0 0 0 0 0 0 NA KNOXTOWN SANITARY CURRY NA NA NA NA NA NA NA NA WEDDERBURN SANITARY CURRY 32,820 0 32,820 32,820 0 32,820 0 0.0 STARWOOD SANITARY DESCHUTES 0 0 0 0 0 0 0 NA SUNRISE VILLAGE SANITARY DESCHUTES 0 0 0 0 0 0 0 NA CANYONVILLE SANITARY DOUGLAS 0 0 0 0 0 0 0 NA GARDINER SANITARY DOUGLAS 49,859 0 49,859 49,778 0 49,778 81 0.2 GREEN SANITARY DOUGLAS 0 0 0 0 0 0 0 NA OAK HILL SANITARY DOUGLAS 0 0 0 0 0 0 0 NA RICE HILL SANITARY DOUGLAS 0 0 0 0 0 0 0 NA ROSEBURG URB SANITARY DOUGLAS 0 0 0 0 0 0 0 NA TRI CITY SANITARY DOUGLAS NA NA NA NA NA NA NA NA UNION GAP SANITARY DOUGLAS 0 0 0 0 0 0 0 NA WINCHESTER BAY SANITARY DOUGLAS 0 0 0 0 0 0 0 NA ODELL SANITARY HOOD RIVER 0 189,767 189,767 0 189,767 189,767 0 NA PARKDALE SANITARY HOOD RIVER 0 0 0 0 0 0 0 NA BLY SANITARY KLAMATH 9,439 0 9,439 9,439 0 9,439 0 0.0 CRESCENT SANITARY KLAMATH 13,712 0 13,712 13,712 0 13,712 0 0.0 MODOC POINT SANITARY KLAMATH 0 0 0 0 0 0 0 NA NIMROD PARK SANITARY KLAMATH 0 0 0 0 0 0 0 NA SOUTH SUBURBAN SANITARY KLAMATH 0 0 0 0 0 0 0 NA CARMEL-FOUL SANITARY LINCOLN 0 0 0 0 0 0 0 NA GLENEDEN BEACH SANITARY LINCOLN 0 0 0 0 0 0 0 NA OLALLA ACRES SANITARY LINCOLN 0 0 0 0 0 0 0 NA ROADS END SANITARY LINCOLN 0 3,405 3,405 0 3,405 3,405 0 NA SAL-LA-SEA SANITARY LINCOLN 0 0 0 0 0 0 0 NA SALISHAN SANITARY LINCOLN 0 0 0 0 0 0 0 NA SILETZ KEYS SANITARY LINCOLN 2,235 8,181 10,415 2,235 8,181 10,415 0 0.0 BROOKS SEWER MARION 0 163,146 163,146 0 163,146 163,146 0 NA

194

TABLE 2.12.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SANITARY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ LABISH VILLAGE SEWER & DRAINAGE MARION NA NA NA NA NA NA NA NA * CLEAN WATER SERVICES J MULTNOMAH 0 0 0 0 0 0 0 NA GRAND RONDE SEWER POLK 0 0 0 0 0 0 0 NA CLOVERDALE SANITARY TILLAMOOK 1,712 0 1,712 1,712 0 1,712 0 0.0 NEHALEM BAY SANITARY TILLAMOOK 240,333 0 240,333 240,333 0 240,333 0 0.0 NESKOWIN REGIONAL SANITARY DIST TILLAMOOK 95,201 0 95,201 95,201 0 95,201 0 0.0 NETARTS-OCEANSIDE SANITARY TILLAMOOK 8,944 0 8,944 8,944 0 8,944 0 0.0 TWIN ROCKS SANITARY TILLAMOOK 0 18,575 18,575 0 18,575 18,575 0 NA ISLAND CITY AREA SANITARY UNION 56,790 22,779 79,569 56,790 22,779 79,569 0 0.0 * CLEAN WATER SERVICES J WASHINGTON 0 0 0 0 0 0 0 NA STATEWIDE 687,438 405,853 1,093,291 687,350 405,853 1,093,203 88 0.0 NUMBER OF SANITARY TAX DISTRICTS: 48 * Indicates a joint district.

195

TABLE 2.12.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SANITARY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * CLEAN WATER SERVICES J CLACKAMAS NA 0 0 0 0 0 0 0 0 OAK LODGE 2 SANITARY CLACKAMAS NA 0 0 0 0 0 0 0 0 SAN 2 GOVERNMENT CAMP CLACKAMAS 6,030 0 6,030 0 6,030 0 0 0 6,030 SHORELINE SANITARY CLATSOP NA 0 0 0 0 0 0 0 0 WESTPORT SEWER CLATSOP NA 0 0 0 0 0 0 0 0 BUNKER HILL SANITARY COOS 113,901 0 113,901 0 113,901 0 0 0 113,901 CHARLESTON SANITARY COOS 43,327 0 43,327 0 43,327 0 0 0 43,327 OCHOCO WEST SANITARY CROOK 13,136 0 13,136 0 13,136 0 0 0 13,136 CAMELLIA PARK SANITARY CURRY NA 0 0 0 0 0 0 0 0 HARBOR SANITARY CURRY NA 0 0 0 0 0 0 0 0 KNOXTOWN SANITARY CURRY NA NA NA NA NA NA NA NA NA WEDDERBURN SANITARY CURRY 37,595 0 32,820 0 32,820 0 0 0 32,820 STARWOOD SANITARY DESCHUTES NA 0 0 0 0 0 0 0 0 SUNRISE VILLAGE SANITARY DESCHUTES NA 0 0 0 0 0 0 0 0 CANYONVILLE SANITARY DOUGLAS NA 0 0 0 0 0 0 0 0 GARDINER SANITARY DOUGLAS 29,248 20,611 29,249 0 29,249 20,611 0 0 49,859 GREEN SANITARY DOUGLAS NA 0 0 0 0 0 0 0 0 OAK HILL SANITARY DOUGLAS 0 0 0 0 0 0 0 0 0 RICE HILL SANITARY DOUGLAS 0 0 0 0 0 0 0 0 0 ROSEBURG URB SANITARY DOUGLAS NA 0 0 0 0 0 0 0 0 TRI CITY SANITARY DOUGLAS NA NA NA NA NA NA NA NA NA UNION GAP SANITARY DOUGLAS NA 0 0 0 0 0 0 0 0 WINCHESTER BAY SANITARY DOUGLAS NA 0 0 0 0 0 0 0 0 ODELL SANITARY HOOD RIVER 0 0 0 0 0 0 0 189,767 189,767 PARKDALE SANITARY HOOD RIVER 0 0 0 0 0 0 0 0 0 BLY SANITARY KLAMATH 9,439 0 9,439 0 9,439 0 0 0 9,439 CRESCENT SANITARY KLAMATH 13,712 0 13,712 0 13,712 0 0 0 13,712 MODOC POINT SANITARY KLAMATH 0 0 0 0 0 0 0 0 0 NIMROD PARK SANITARY KLAMATH 0 0 0 0 0 0 0 0 0 SOUTH SUBURBAN SANITARY KLAMATH 0 0 0 0 0 0 0 0 0 CARMEL-FOUL SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 GLENEDEN BEACH SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 OLALLA ACRES SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 ROADS END SANITARY LINCOLN 0 0 0 0 0 0 0 3,405 3,405 SAL-LA-SEA SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 SALISHAN SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 SILETZ KEYS SANITARY LINCOLN 10,987 0 2,235 0 2,235 0 0 8,181 10,415 BROOKS SEWER MARION 0 0 0 0 0 0 0 163,146 163,146

196

TABLE 2.12.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SANITARY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- LABISH VILLAGE SEWER & DRAINAGE MARION NA NA NA NA NA NA NA NA NA * CLEAN WATER SERVICES J MULTNOMAH 0 0 0 0 0 0 0 0 0 GRAND RONDE SEWER POLK NA 0 0 0 0 0 0 0 0 CLOVERDALE SANITARY TILLAMOOK 1,712 0 1,712 0 1,712 0 0 0 1,712 NEHALEM BAY SANITARY TILLAMOOK 240,333 0 240,333 0 240,333 0 0 0 240,333 NESKOWIN REGIONAL SANITARY DIST TILLAMOOK 95,201 0 95,201 0 95,201 0 0 0 95,201 NETARTS-OCEANSIDE SANITARY TILLAMOOK 8,945 0 8,945 0 8,945 0 0 0 8,945 TWIN ROCKS SANITARY TILLAMOOK 0 0 0 0 0 0 0 18,576 18,576 ISLAND CITY AREA SANITARY UNION 56,790 0 56,790 0 56,790 0 0 22,779 79,569 * CLEAN WATER SERVICES J WASHINGTON 0 0 0 0 0 0 0 0 0 STATEWIDE 680,355 20,611 666,828 0 666,828 20,611 0 405,853 1,093,291 NUMBER OF SANITARY TAX DISTRICTS: 48 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

197

TABLE 2.12.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SANITARY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * CLEAN WATER SERVICES J CLACKAMAS 0 0 0 0 0 0 0 0 0 OAK LODGE 2 SANITARY CLACKAMAS 0 0 0 0 0 0 0 0 0 SAN 2 GOVERNMENT CAMP CLACKAMAS 0 0 0 0 0 0 0 0 0 SHORELINE SANITARY CLATSOP 0 0 0 0 0 0 0 0 0 WESTPORT SEWER CLATSOP 0 0 0 0 0 0 0 0 0 BUNKER HILL SANITARY COOS 0 0 0 0 0 0 0 0 0 CHARLESTON SANITARY COOS 58 0 0 0 0 0 0 0 58 OCHOCO WEST SANITARY CROOK 3 0 0 0 0 0 0 0 3 CAMELLIA PARK SANITARY CURRY 0 0 0 0 0 0 0 0 0 HARBOR SANITARY CURRY 0 0 0 0 0 0 0 0 0 KNOXTOWN SANITARY CURRY NA NA NA NA NA NA NA NA NA WEDDERBURN SANITARY CURRY 0 0 0 0 0 0 0 0 0 STARWOOD SANITARY DESCHUTES 0 0 0 0 0 0 0 0 0 SUNRISE VILLAGE SANITARY DESCHUTES 0 0 0 0 0 0 0 0 0 CANYONVILLE SANITARY DOUGLAS 0 0 0 0 0 0 0 0 0 GARDINER SANITARY DOUGLAS 14 0 0 0 0 0 0 0 14 GREEN SANITARY DOUGLAS 0 0 0 0 0 0 0 0 0 OAK HILL SANITARY DOUGLAS 0 0 0 0 0 0 0 0 0 RICE HILL SANITARY DOUGLAS 0 0 0 0 0 0 0 0 0 ROSEBURG URB SANITARY DOUGLAS 0 0 0 0 0 0 0 0 0 TRI CITY SANITARY DOUGLAS NA NA NA NA NA NA NA NA NA UNION GAP SANITARY DOUGLAS 0 0 0 0 0 0 0 0 0 WINCHESTER BAY SANITARY DOUGLAS 0 0 0 0 0 0 0 0 0 ODELL SANITARY HOOD RIVER 0 0 0 0 0 0 0 0 0 PARKDALE SANITARY HOOD RIVER 0 0 0 0 0 0 0 0 0 BLY SANITARY KLAMATH 0 0 0 0 0 0 0 0 0 CRESCENT SANITARY KLAMATH 0 0 0 0 0 0 0 0 0 MODOC POINT SANITARY KLAMATH 0 0 0 0 0 0 0 0 0 NIMROD PARK SANITARY KLAMATH 0 0 0 0 0 0 0 0 0 SOUTH SUBURBAN SANITARY KLAMATH 0 0 0 0 0 0 0 0 0 CARMEL-FOUL SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 GLENEDEN BEACH SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 OLALLA ACRES SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 ROADS END SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 SAL-LA-SEA SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 SALISHAN SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 SILETZ KEYS SANITARY LINCOLN 0 0 0 0 0 0 0 0 0 BROOKS SEWER MARION 12 0 0 0 0 0 0 0 12 LABISH VILLAGE SEWER & DRAINAGE MARION NA NA NA NA NA NA NA NA NA

198

TABLE 2.12.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SANITARY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * CLEAN WATER SERVICES J MULTNOMAH 0 0 0 0 0 0 0 0 0 GRAND RONDE SEWER POLK 0 0 0 0 0 0 0 0 0 CLOVERDALE SANITARY TILLAMOOK 0 0 0 0 0 0 0 0 0 NEHALEM BAY SANITARY TILLAMOOK 71 0 5 0 0 0 0 0 66 NESKOWIN REGIONAL SANITARY DIST TILLAMOOK 0 0 0 0 0 0 0 0 0 NETARTS-OCEANSIDE SANITARY TILLAMOOK 12 0 12 0 0 0 0 0 0 TWIN ROCKS SANITARY TILLAMOOK 0 0 0 0 0 0 0 0 0 ISLAND CITY AREA SANITARY UNION 49 49 0 0 0 0 0 0 0 * CLEAN WATER SERVICES J WASHINGTON 0 0 0 0 0 0 0 0 0 STATEWIDE 218 49 17 0 0 0 0 0 152 NUMBER OF SANITARY TAX DISTRICTS: 48 * Indicates a joint district.

199

TABLE 2.12.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SANITARY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * CLEAN WATER SERVICES J CLACKAMAS 408,956 0 0 0 408,956 OAK LODGE 2 SANITARY CLACKAMAS 1,379,534 1,230 0 0 1,380,765 SAN 2 GOVERNMENT CAMP CLACKAMAS 82,146 0 0 61,413 20,733 SHORELINE SANITARY CLATSOP 20,533 0 0 0 20,533 WESTPORT SEWER CLATSOP 7,140 0 0 0 7,140 BUNKER HILL SANITARY COOS 57,087 0 0 0 57,087 CHARLESTON SANITARY COOS 139,047 0 0 1 139,047 OCHOCO WEST SANITARY CROOK 12,384 0 0 0 12,384 CAMELLIA PARK SANITARY CURRY 6,442 0 0 0 6,442 HARBOR SANITARY CURRY 198,630 0 0 0 198,630 KNOXTOWN SANITARY CURRY NA NA NA NA NA WEDDERBURN SANITARY CURRY 48,977 0 0 0 48,977 STARWOOD SANITARY DESCHUTES 27,249 0 0 0 27,249 SUNRISE VILLAGE SANITARY DESCHUTES 97,940 0 0 0 97,940 CANYONVILLE SANITARY DOUGLAS 6,377 0 0 0 6,377 GARDINER SANITARY DOUGLAS 20,611 0 0 0 20,611 GREEN SANITARY DOUGLAS 299,210 0 0 0 299,210 OAK HILL SANITARY DOUGLAS 5,577 0 0 0 5,577 RICE HILL SANITARY DOUGLAS 9,430 0 0 0 9,430 ROSEBURG URB SANITARY DOUGLAS 1,623,941 0 0 173,044 1,450,897 TRI CITY SANITARY DOUGLAS NA NA NA NA NA UNION GAP SANITARY DOUGLAS 4,018 0 0 0 4,018 WINCHESTER BAY SANITARY DOUGLAS 26,913 0 0 0 26,913 ODELL SANITARY HOOD RIVER 105,596 0 0 0 105,596 PARKDALE SANITARY HOOD RIVER 16,875 0 0 0 16,875 BLY SANITARY KLAMATH 5,894 0 0 0 5,894 CRESCENT SANITARY KLAMATH 13,286 0 0 0 13,286 MODOC POINT SANITARY KLAMATH 364 0 0 0 364 NIMROD PARK SANITARY KLAMATH 9,710 0 0 0 9,710 SOUTH SUBURBAN SANITARY KLAMATH 745,808 0 0 0 745,808 CARMEL-FOUL SANITARY LINCOLN 67,752 0 0 0 67,752 GLENEDEN BEACH SANITARY LINCOLN 336,199 0 0 0 336,199 OLALLA ACRES SANITARY LINCOLN 2,656 0 0 0 2,656 ROADS END SANITARY LINCOLN 179,189 0 0 0 179,189 SAL-LA-SEA SANITARY LINCOLN 170 0 0 0 170 SALISHAN SANITARY LINCOLN 109,120 0 0 0 109,120 SILETZ KEYS SANITARY LINCOLN 6,334 0 0 0 6,334 BROOKS SEWER MARION 59,083 0 0 0 59,083

200

TABLE 2.12.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SANITARY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- LABISH VILLAGE SEWER & DRAINAGE MARION NA NA NA NA NA * CLEAN WATER SERVICES J MULTNOMAH 250,572 0 0 0 250,572 GRAND RONDE SEWER POLK 0 0 0 0 0 CLOVERDALE SANITARY TILLAMOOK 9,917 0 0 0 9,917 NEHALEM BAY SANITARY TILLAMOOK 587,899 0 0 0 587,899 NESKOWIN REGIONAL SANITARY DIST TILLAMOOK 161,358 0 0 0 161,358 NETARTS-OCEANSIDE SANITARY TILLAMOOK 248,459 0 0 0 248,459 TWIN ROCKS SANITARY TILLAMOOK 68,515 0 0 0 68,515 ISLAND CITY AREA SANITARY UNION 97,679 0 0 0 97,679 * CLEAN WATER SERVICES J WASHINGTON 34,549,444 0 0 475,992 34,073,453 STATEWIDE 38,012,101 0 0 537,469 37,474,631 NUMBER OF SANITARY DISTRICTS: 48 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

201

TABLE 2.12.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY SANITARY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- SAN 2 GOVERNMENT CAMP CLACKAMAS 82,146 79,556 1,551 9 1,030 BUNKER HILL SANITARY COOS 57,087 50,676 3,524 1,588 1,299 CHARLESTON SANITARY COOS 139,047 124,902 2,053 8,262 3,830 OCHOCO WEST SANITARY CROOK 12,384 12,196 11 50 127 KNOXTOWN SANITARY CURRY NA NA NA NA NA WEDDERBURN SANITARY CURRY 48,977 46,693 1,617 240 427 GARDINER SANITARY DOUGLAS 20,611 19,193 397 172 848 OAK HILL SANITARY DOUGLAS 16 16 0 0 0 RICE HILL SANITARY DOUGLAS 9,430 8,444 970 16 0 ODELL SANITARY HOOD RIVER 105,596 93,940 3,707 4,034 3,915 PARKDALE SANITARY HOOD RIVER 16,875 15,262 164 124 1,325 BLY SANITARY KLAMATH 5,894 4,627 28 438 801 CRESCENT SANITARY KLAMATH 13,286 11,610 349 962 364 MODOC POINT SANITARY KLAMATH 364 347 0 0 17 NIMROD PARK SANITARY KLAMATH 9,710 8,844 20 431 414 SOUTH SUBURBAN SANITARY KLAMATH 745,808 675,721 22,962 26,632 20,493 CARMEL-FOUL SANITARY LINCOLN 67,752 65,614 499 416 1,224 GLENEDEN BEACH SANITARY LINCOLN 336,199 321,136 2,428 8,895 3,740 OLALLA ACRES SANITARY LINCOLN 2,656 2,498 71 17 70 ROADS END SANITARY LINCOLN 179,189 178,181 171 1 836 SAL-LA-SEA SANITARY LINCOLN 170 170 0 0 0 SALISHAN SANITARY LINCOLN 109,120 105,033 3,082 0 1,005 SILETZ KEYS SANITARY LINCOLN 6,334 6,212 49 0 72 BROOKS SEWER MARION 59,083 51,805 3,927 2,066 1,285 LABISH VILLAGE SEWER & DRAINAGE MARION 9,497 9,344 0 14 139 * CLEAN WATER SERVICES J MULTNOMAH 250,572 246,357 2,089 0 2,126 CLOVERDALE SANITARY TILLAMOOK 9,917 9,136 192 136 453 NEHALEM BAY SANITARY TILLAMOOK 587,899 567,248 2,075 5,094 13,483 NESKOWIN REGIONAL SANITARY DIST TILLAMOOK 161,358 160,193 201 51 913 NETARTS-OCEANSIDE SANITARY TILLAMOOK 248,459 244,959 482 1,801 1,218 TWIN ROCKS SANITARY TILLAMOOK 68,515 67,585 28 492 410 ISLAND CITY AREA SANITARY UNION 97,679 83,183 6,892 168 7,436 * CLEAN WATER SERVICES J WASHINGTON 34,550,470 31,955,292 1,530,432 86,788 977,957 STATEWIDE 38,012,101 35,225,974 1,589,972 148,898 1,047,256 NUMBER OF SANITARY TAX DISTRICTS: 48 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

202

WATER SUPPLY DISTRICTS

203

TABLE 2.13.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND WATER SUPPLY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ ALDER CREEK 29 WATER CLACKAMAS 0 0 0 0 0 0 0 NA BORING 24 WATER CLACKAMAS 0 0 0 0 0 0 0 NA * CLACKAMAS RIVER 2 WATER CLACKAMAS 0 0 0 0 0 0 0 NA COLTON 11 WATER CLACKAMAS 0 0 0 0 0 0 0 NA COUNTRY CLUB WATER CLACKAMAS 0 0 0 0 0 0 0 NA LAKE GROVE 15 WATER CLACKAMAS 0 0 0 0 0 0 0 NA MOSSY BRAE 12 WATER CLACKAMAS 0 0 0 0 0 0 0 NA * MT. SCOTT 3 J WATER CLACKAMAS 0 169,240 169,240 0 169,240 169,240 0 NA MULINO 23 WATER CLACKAMAS 59,336 0 59,336 59,336 0 59,336 0 0.0 * OAK LODGE 4 WATER CLACKAMAS 0 284,932 284,932 0 284,932 284,932 0 NA * PALATINE HILL J WATER CLACKAMAS 0 0 0 0 0 0 0 NA * PLEASANT HOME J WATER CLACKAMAS 0 0 0 0 0 0 0 NA RIVERSIDE WATER CLACKAMAS 0 0 0 0 0 0 0 NA SLEEPY HOLLOW WATER CLACKAMAS 0 0 0 0 0 0 0 NA SOUTHWOOD PARK 21 WATER CLACKAMAS 0 0 0 0 0 0 0 NA * SUNRISE WATER CLACKAMAS 0 0 0 0 0 0 0 NA WILDWOOD ANNEX WATER CLACKAMAS 0 0 0 0 0 0 0 NA * WTR14 RIVERGROVE CLACKAMAS 0 0 0 0 0 0 0 NA ARCH CAPE WATER CLATSOP 0 0 0 0 0 0 0 NA BURNSIDE WATER CLATSOP 0 0 0 0 0 0 0 NA * FALCON COVE J WATER CLATSOP 11,336 3,772 15,108 11,336 3,772 15,108 0 0.0 SUNSET LAKE WATER CLATSOP 0 0 0 0 0 0 0 NA WAUNA WATER CLATSOP 0 0 0 0 0 0 0 NA WICKIUP WATER CLATSOP 0 62,335 62,335 0 62,335 62,335 0 NA MCNULTY WATER PUD COLUMBIA 0 0 0 0 0 0 0 NA LAKESIDE WATER COOS 55,659 16,654 72,313 55,659 16,654 72,313 0 0.0 SRCA WATER COOS 32,155 0 32,155 32,093 0 32,093 62 0.2 JUNIPER CANYON WATER CROOK 0 33,015 33,015 0 33,015 33,015 0 NA OCHOCO WEST WATER CROOK 21,721 0 21,721 21,721 0 21,721 0 0.0 HARBOR WATER CURRY 0 86,973 86,973 0 86,973 86,973 0 NA LANGLOIS WATER CURRY 14,616 0 14,616 14,616 0 14,616 0 0.0 NESIKA BEACH-OPHIR WATER CURRY 0 0 0 0 0 0 0 NA LAIDLAW WATER DESCHUTES 0 0 0 0 0 0 0 NA LAPINE WATER DESCHUTES 0 0 0 0 0 0 0 NA PONDEROSA WATER DESCHUTES 0 0 0 0 0 0 0 NA TERREBONE WATER DESCHUTES 0 0 0 0 0 0 0 NA CANYONVILLE WATER DOUGLAS 0 0 0 0 0 0 0 NA INDIAN SPRING WATER DOUGLAS 0 0 0 0 0 0 0 NA LAWSON ACRES WATER DOUGLAS 0 0 0 0 0 0 0 NA RIDGEWOOD WATER DOUGLAS 0 0 0 0 0 0 0 NA ROBERTS CREEK WATER DOUGLAS 0 0 0 0 0 0 0 NA TRI CITY WATER DOUGLAS NA NA NA NA NA NA NA NA TRI CITY WATER AND SANITATION DOUGLAS 93,375 95,033 188,409 93,375 95,033 188,409 0 0.0 UNION CAP WATER DOUGLAS 0 0 0 0 0 0 0 NA WINSCHESTER WATER DOUGLAS 0 0 0 0 0 0 0 NA WINSTON-DILLARD WATER DOUGLAS 0 0 0 0 0 0 0 NA DESCHUTES VALLEY WD JEFFERSON 0 0 0 0 0 0 0 NA BLY WATER KLAMATH 8,620 0 8,620 8,620 0 8,620 0 0.0

204

TABLE 2.13.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND WATER SUPPLY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ MOYINA WATER KLAMATH 0 0 0 0 0 0 0 NA PINE GROVE WATER KLAMATH 12,523 0 12,523 12,523 0 12,523 0 0.0 CHRISTMAS VALLEY WATER LAKE 22,229 0 22,229 22,070 0 22,070 158 0.7 LAKEVIEW SUB DOM WATER LAKE 0 0 0 0 0 0 0 NA BLUE RIVER WATER LANE 13,471 0 13,471 13,471 0 13,471 0 0.0 GLENWOOD WATER LANE 196,371 0 196,371 196,357 0 196,357 14 0.0 HECETA WATER LANE 0 84,787 84,787 0 84,787 84,787 0 NA MARCOLA WATER LANE 7,218 0 7,218 7,218 0 7,218 0 0.0 MCKENZIE PALISADES WATER LANE 4,362 0 4,362 4,362 0 4,362 0 0.0 RAINBOW WATER AND FIRE LANE 881,735 0 881,735 881,726 0 881,726 9 0.0 RIVER ROAD WATER LANE 714,829 0 714,829 714,829 0 714,829 0 0.0 BEVERLY BEACH WATER LINCOLN 13,513 0 13,513 13,513 0 13,513 0 0.0 CAR-MEL BEACH WATER LINCOLN 0 0 0 0 0 0 0 NA KERNVL-GNDL BCH-LNCLN WATER LINCOLN 0 89,536 89,536 0 89,536 89,536 0 NA LOWER SILETZ WATER LINCOLN 0 9,488 9,488 0 9,488 9,488 0 NA OTTER ROCK WATER LINCOLN 0 0 0 0 0 0 0 NA PANTHER CREEK WATER LINCOLN 21,455 0 21,455 21,455 0 21,455 0 0.0 ROADS END WATER LINCOLN 0 0 0 0 0 0 0 NA SEAL ROCK WATER LINCOLN 53,952 41,054 95,006 53,919 41,054 94,973 33 0.1 SW LINCOLN WATER LINCOLN 0 0 0 0 0 0 0 NA * LYONS-MEHAMA J WATER LINN 0 67,511 67,511 0 67,511 67,511 0 NA SANTIAM WATER LINN 0 0 0 0 0 0 0 NA * LYONS-MEHAMA J WATER MARION 0 22,922 22,922 0 22,922 22,922 0 NA SUBURBAN EAST SALEM WATER MARION 0 242,280 242,280 0 242,280 242,280 0 NA ALTO PARK WATER MULTNOMAH 32,243 0 32,243 32,243 0 32,243 0 0.0 BURLINGTON WATER MULTNOMAH 88,553 0 88,553 88,553 0 88,553 0 0.0 CORBETT WATER MULTNOMAH 116,271 0 116,271 116,271 0 116,271 0 0.0 INTERLACHEN WATER MULTNOMAH 0 0 0 0 0 0 0 NA LUSTED WATER MULTNOMAH 20,954 0 20,954 20,954 0 20,954 0 0.0 * MT. SCOTT J WATER MULTNOMAH 0 932 932 0 932 932 0 NA * PALATINE HILL J WATER MULTNOMAH 0 0 0 0 0 0 0 NA * PLEASANT HOME J WATER MULTNOMAH 0 0 0 0 0 0 0 NA POWELL VALLEY WATER MULTNOMAH 0 0 0 0 0 0 0 NA ROCKWOOD PUD MULTNOMAH 0 0 0 0 0 0 0 NA * SUNRISE J WATER MULTNOMAH 0 0 0 0 0 0 0 NA VALLEY VIEW WATER MULTNOMAH 65,805 0 65,805 65,805 0 65,805 0 0.0 * WEST SLOPE J WATER MULTNOMAH 0 0 0 0 0 0 0 NA BEAVER WATER TILLAMOOK 0 13,499 13,499 0 13,499 13,499 0 NA CLOVERDALE WATER TILLAMOOK 13,945 0 13,945 13,945 0 13,945 0 0.0 FAIRVIEW WATER TILLAMOOK 10,965 0 10,965 10,965 0 10,965 0 0.0 * FALCON COVE J WATER TILLAMOOK 6,123 2,038 8,160 6,123 2,038 8,160 0 0.0 HUNT WD TILLAMOOK 0 0 0 0 0 0 0 NA * KILCHIS WD TILLAMOOK 0 0 0 0 0 0 0 NA LONG PRAIRIE WD TILLAMOOK 0 0 0 0 0 0 0 NA NEAH-KAH-NIE WATER TILLAMOOK 99,560 0 99,560 99,560 0 99,560 0 0.0 NESKOWIN WATER TILLAMOOK 76,374 122,287 198,661 76,374 122,287 198,661 0 0.0 NETARTS BAY WATER TILLAMOOK 0 23,325 23,325 0 23,325 23,325 0 NA * NORTHWOOD WD TILLAMOOK 0 0 0 0 0 0 0 NA

205

TABLE 2.13.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND WATER SUPPLY DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ OCEANSIDE WATER (BOND) TILLAMOOK 0 22,680 22,680 0 22,680 22,680 0 NA PACIFIC CITY WATER TILLAMOOK 0 64,164 64,164 0 64,164 64,164 0 NA * TONE WD TILLAMOOK 0 0 0 0 0 0 0 NA TWIN ROCKS WATER TILLAMOOK 8,185 0 8,185 8,185 0 8,185 0 0.0 WATSECO BARVIEW WATER TILLAMOOK 0 15,983 15,983 0 15,983 15,983 0 NA WILSON RIVER WATER TILLAMOOK 5,164 0 5,164 5,164 0 5,164 0 0.0 RIETH WATER SUPPLY UMATILLA 11,370 0 11,370 11,370 0 11,370 0 0.0 RALEIGH WATER WASHINGTON 0 0 0 0 0 0 0 NA * RIVERGROVE 14 J WATER WASHINGTON 0 0 0 0 0 0 0 NA TUALATIN VALLEY WATER WASHINGTON 0 0 0 0 0 0 0 NA TUALATIN WATER (METZGER BOND) WASHINGTON 0 0 0 0 0 0 0 NA TUALATIN WATER (WOLF CREEK BOND) WASHINGTON 0 0 0 0 0 0 0 NA * WEST SLOPE J WATER WASHINGTON 0 0 0 0 0 0 0 NA WOLSBORN FARM WATER WASHINGTON 0 0 0 0 0 0 0 NA STATEWIDE 2,793,989 1,574,440 4,368,430 2,793,711 1,574,440 4,368,152 278 0.0 NUMBER OF WATER SUPPLY TAX DISTRICTS: 110 * Indicates a joint district.

206

TABLE 2.13.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY WATER SUPPLY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- ALDER CREEK 29 WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 BORING 24 WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 * CLACKAMAS RIVER 2 WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 COLTON 11 WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 COUNTRY CLUB WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 LAKE GROVE 15 WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 MOSSY BRAE 12 WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 * MT. SCOTT 3 J WATER CLACKAMAS 0 0 0 0 0 0 0 169,240 169,240 MULINO 23 WATER CLACKAMAS 59,336 0 59,336 0 59,336 0 0 0 59,336 * OAK LODGE 4 WATER CLACKAMAS 0 0 0 0 0 0 0 284,932 284,932 * PALATINE HILL J WATER CLACKAMAS 181 0 0 0 0 0 0 0 0 * PLEASANT HOME J WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 RIVERSIDE WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 SLEEPY HOLLOW WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 SOUTHWOOD PARK 21 WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 * SUNRISE WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 WILDWOOD ANNEX WATER CLACKAMAS NA 0 0 0 0 0 0 0 0 * WTR14 RIVERGROVE CLACKAMAS NA 0 0 0 0 0 0 0 0 ARCH CAPE WATER CLATSOP NA 0 0 0 0 0 0 0 0 BURNSIDE WATER CLATSOP NA 0 0 0 0 0 0 0 0 * FALCON COVE J WATER CLATSOP 11,336 0 11,336 0 11,336 0 0 3,772 15,108 SUNSET LAKE WATER CLATSOP NA 0 0 0 0 0 0 0 0 WAUNA WATER CLATSOP NA 0 0 0 0 0 0 0 0 WICKIUP WATER CLATSOP 0 0 0 0 0 0 0 62,335 62,335 MCNULTY WATER PUD COLUMBIA NA 0 0 0 0 0 0 0 0 LAKESIDE WATER COOS 55,659 0 55,659 0 55,659 0 0 16,654 72,313 SRCA WATER COOS 32,155 0 32,155 0 32,155 0 0 0 32,155 JUNIPER CANYON WATER CROOK 0 0 0 0 0 0 0 33,015 33,015 OCHOCO WEST WATER CROOK 21,721 0 21,721 0 21,721 0 0 0 21,721 HARBOR WATER CURRY 0 0 0 0 0 0 0 86,973 86,973 LANGLOIS WATER CURRY 14,616 0 14,616 0 14,616 0 0 0 14,616 NESIKA BEACH-OPHIR WATER CURRY NA 0 0 0 0 0 0 0 0 LAIDLAW WATER DESCHUTES NA 0 0 0 0 0 0 0 0 LAPINE WATER DESCHUTES NA 0 0 0 0 0 0 0 0 PONDEROSA WATER DESCHUTES NA 0 0 0 0 0 0 0 0 TERREBONE WATER DESCHUTES NA 0 0 0 0 0 0 0 0 CANYONVILLE WATER DOUGLAS 0 0 0 0 0 0 0 0 0 INDIAN SPRING WATER DOUGLAS NA 0 0 0 0 0 0 0 0 LAWSON ACRES WATER DOUGLAS NA 0 0 0 0 0 0 0 0 RIDGEWOOD WATER DOUGLAS NA 0 0 0 0 0 0 0 0 ROBERTS CREEK WATER DOUGLAS 0 0 0 0 0 0 0 0 0 TRI CITY WATER DOUGLAS NA NA NA NA NA NA NA NA NA TRI CITY WATER AND SANITATION DOUGLAS 93,375 0 93,375 0 93,375 0 0 95,033 188,409 UNION CAP WATER DOUGLAS NA 0 0 0 0 0 0 0 0 WINSCHESTER WATER DOUGLAS NA 0 0 0 0 0 0 0 0 WINSTON-DILLARD WATER DOUGLAS 0 0 0 0 0 0 0 0 0 DESCHUTES VALLEY WD JEFFERSON NA 0 0 0 0 0 0 0 0 BLY WATER KLAMATH 8,620 0 8,620 0 8,620 0 0 0 8,620

207

TABLE 2.13.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY WATER SUPPLY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- MOYINA WATER KLAMATH 0 0 0 0 0 0 0 0 0 PINE GROVE WATER KLAMATH 13,914 0 12,523 0 12,523 0 0 0 12,523 CHRISTMAS VALLEY WATER LAKE 22,228 0 22,228 0 22,228 0 0 0 22,228 LAKEVIEW SUB DOM WATER LAKE 13,434 0 0 0 0 0 0 0 0 BLUE RIVER WATER LANE 13,471 0 13,471 0 13,471 0 0 0 13,471 GLENWOOD WATER LANE 196,371 0 196,371 0 196,371 0 0 0 196,371 HECETA WATER LANE 0 0 0 0 0 0 0 84,787 84,787 MARCOLA WATER LANE 7,218 0 7,218 0 7,218 0 0 0 7,218 MCKENZIE PALISADES WATER LANE 2,380 0 2,380 0 2,380 0 1,982 0 4,362 RAINBOW WATER AND FIRE LANE 571,758 309,989 571,758 0 571,758 309,976 0 0 881,735 RIVER ROAD WATER LANE 714,829 0 714,829 0 714,829 0 0 0 714,829 BEVERLY BEACH WATER LINCOLN 13,513 0 13,513 0 13,513 0 0 0 13,513 CAR-MEL BEACH WATER LINCOLN 0 0 0 0 0 0 0 0 0 KERNVL-GNDL BCH-LNCLN WATER LINCOLN 0 0 0 0 0 0 0 89,535 89,535 LOWER SILETZ WATER LINCOLN 0 0 0 0 0 0 0 9,488 9,488 OTTER ROCK WATER LINCOLN 0 0 0 0 0 0 0 0 0 PANTHER CREEK WATER LINCOLN 21,456 0 21,456 0 21,456 0 0 0 21,456 ROADS END WATER LINCOLN 0 0 0 0 0 0 0 0 0 SEAL ROCK WATER LINCOLN 53,952 0 53,952 0 53,952 0 0 41,054 95,006 SW LINCOLN WATER LINCOLN 0 0 0 0 0 0 0 0 0 * LYONS-MEHAMA J WATER LINN 0 0 0 0 0 0 0 67,511 67,511 SANTIAM WATER LINN 0 0 0 0 0 0 0 0 0 * LYONS-MEHAMA J WATER MARION 0 0 0 0 0 0 0 22,922 22,922 SUBURBAN EAST SALEM WATER MARION 0 0 0 0 0 0 0 242,280 242,280 ALTO PARK WATER MULTNOMAH 27,882 4,361 27,882 0 27,882 4,361 0 0 32,243 BURLINGTON WATER MULTNOMAH 88,553 0 88,553 0 88,553 0 0 0 88,553 CORBETT WATER MULTNOMAH 116,271 0 116,271 0 116,271 0 0 0 116,271 INTERLACHEN WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 LUSTED WATER MULTNOMAH 20,954 0 20,954 0 20,954 0 0 0 20,954 * MT. SCOTT J WATER MULTNOMAH 0 0 0 0 0 0 0 932 932 * PALATINE HILL J WATER MULTNOMAH 1,311 0 0 0 0 0 0 0 0 * PLEASANT HOME J WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 POWELL VALLEY WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 ROCKWOOD PUD MULTNOMAH 0 0 0 0 0 0 0 0 0 * SUNRISE J WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 VALLEY VIEW WATER MULTNOMAH 239,489 0 65,805 0 65,805 0 0 0 65,805 * WEST SLOPE J WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 BEAVER WATER TILLAMOOK 0 0 0 0 0 0 0 13,499 13,499 CLOVERDALE WATER TILLAMOOK 13,945 0 13,945 0 13,945 0 0 0 13,945 FAIRVIEW WATER TILLAMOOK 10,965 0 10,965 0 10,965 0 0 0 10,965 * FALCON COVE J WATER TILLAMOOK 6,123 0 6,123 0 6,123 0 0 2,038 8,160 HUNT WD TILLAMOOK NA 0 0 0 0 0 0 0 0 * KILCHIS WD TILLAMOOK NA 0 0 0 0 0 0 0 0 LONG PRAIRIE WD TILLAMOOK NA 0 0 0 0 0 0 0 0 NEAH-KAH-NIE WATER TILLAMOOK 76,415 23,145 76,415 0 76,415 23,145 0 0 99,560 NESKOWIN WATER TILLAMOOK 76,374 0 76,374 0 76,374 0 0 122,287 198,661 NETARTS BAY WATER TILLAMOOK 0 0 0 0 0 0 0 23,325 23,325 * NORTHWOOD WD TILLAMOOK NA 0 0 0 0 0 0 0 0

208

TABLE 2.13.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY WATER SUPPLY DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- OCEANSIDE WATER (BOND) TILLAMOOK 0 0 0 0 0 0 0 22,680 22,680 PACIFIC CITY WATER TILLAMOOK 8,573 0 0 0 0 0 0 64,164 64,164 * TONE WD TILLAMOOK NA 0 0 0 0 0 0 0 0 TWIN ROCKS WATER TILLAMOOK 86,568 0 8,185 0 8,185 0 0 0 8,185 WATSECO BARVIEW WATER TILLAMOOK 0 0 0 0 0 0 0 15,983 15,983 WILSON RIVER WATER TILLAMOOK 18,540 0 5,164 0 5,164 0 0 0 5,164 RIETH WATER SUPPLY UMATILLA 11,663 0 11,370 0 11,370 0 0 0 11,370 RALEIGH WATER WASHINGTON 0 0 0 0 0 0 0 0 0 * RIVERGROVE 14 J WATER WASHINGTON 0 0 0 0 0 0 0 0 0 TUALATIN VALLEY WATER WASHINGTON 0 0 0 0 0 0 0 0 0 TUALATIN WATER (METZGER BOND) WASHINGTON 0 0 0 0 0 0 0 0 0 TUALATIN WATER (WOLF CREEK BOND) WASHINGTON 0 0 0 0 0 0 0 0 0 * WEST SLOPE J WATER WASHINGTON 0 0 0 0 0 0 0 0 0 WOLSBORN FARM WATER WASHINGTON 0 0 0 0 0 0 0 0 0 STATEWIDE 2,745,151 337,495 2,454,525 0 2,454,525 337,482 1,982 1,574,438 4,368,427 NUMBER OF WATER SUPPLY TAX DISTRICTS: 110 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

209

TABLE 2.13.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY WATER SUPPLY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- ALDER CREEK 29 WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 BORING 24 WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 * CLACKAMAS RIVER 2 WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 COLTON 11 WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 COUNTRY CLUB WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 LAKE GROVE 15 WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 MOSSY BRAE 12 WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 * MT. SCOTT 3 J WATER CLACKAMAS 1,475 848 376 0 0 0 83 0 168 MULINO 23 WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 * OAK LODGE 4 WATER CLACKAMAS 343 0 0 0 0 0 0 0 343 * PALATINE HILL J WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 * PLEASANT HOME J WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 RIVERSIDE WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 SLEEPY HOLLOW WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 SOUTHWOOD PARK 21 WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 * SUNRISE WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 WILDWOOD ANNEX WATER CLACKAMAS 0 0 0 0 0 0 0 0 0 * WTR14 RIVERGROVE CLACKAMAS 0 0 0 0 0 0 0 0 0 ARCH CAPE WATER CLATSOP 0 0 0 0 0 0 0 0 0 BURNSIDE WATER CLATSOP 0 0 0 0 0 0 0 0 0 * FALCON COVE J WATER CLATSOP 0 0 0 0 0 0 0 0 0 SUNSET LAKE WATER CLATSOP 0 0 0 0 0 0 0 0 0 WAUNA WATER CLATSOP 0 0 0 0 0 0 0 0 0 WICKIUP WATER CLATSOP 132 0 121 10 0 0 0 0 0 MCNULTY WATER PUD COLUMBIA 0 0 0 0 0 0 0 0 0 LAKESIDE WATER COOS 646 0 626 0 0 0 0 0 20 SRCA WATER COOS 133 0 133 0 0 0 0 0 0 JUNIPER CANYON WATER CROOK 179 179 0 0 0 0 0 0 0 OCHOCO WEST WATER CROOK 4 0 0 0 0 0 0 0 4 HARBOR WATER CURRY 223 99 124 0 0 0 0 0 0 LANGLOIS WATER CURRY 0 0 0 0 0 0 0 0 0 NESIKA BEACH-OPHIR WATER CURRY 0 0 0 0 0 0 0 0 0 LAIDLAW WATER DESCHUTES 0 0 0 0 0 0 0 0 0 LAPINE WATER DESCHUTES 0 0 0 0 0 0 0 0 0 PONDEROSA WATER DESCHUTES 0 0 0 0 0 0 0 0 0 TERREBONE WATER DESCHUTES 0 0 0 0 0 0 0 0 0 CANYONVILLE WATER DOUGLAS 0 0 0 0 0 0 0 0 0 INDIAN SPRING WATER DOUGLAS 0 0 0 0 0 0 0 0 0 LAWSON ACRES WATER DOUGLAS 0 0 0 0 0 0 0 0 0 RIDGEWOOD WATER DOUGLAS 0 0 0 0 0 0 0 0 0 ROBERTS CREEK WATER DOUGLAS 0 0 0 0 0 0 0 0 0 TRI CITY WATER DOUGLAS NA NA NA NA NA NA NA NA NA TRI CITY WATER AND SANITATION DOUGLAS 3 0 0 0 0 0 0 0 3 UNION CAP WATER DOUGLAS 0 0 0 0 0 0 0 0 0 WINSCHESTER WATER DOUGLAS 0 0 0 0 0 0 0 0 0 WINSTON-DILLARD WATER DOUGLAS 0 0 0 0 0 0 0 0 0 DESCHUTES VALLEY WD JEFFERSON 0 0 0 0 0 0 0 0 0 BLY WATER KLAMATH 0 0 0 0 0 0 0 0 0 MOYINA WATER KLAMATH 0 0 0 0 0 0 0 0 0

210

TABLE 2.13.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY WATER SUPPLY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- PINE GROVE WATER KLAMATH 0 0 0 0 0 0 0 0 0 CHRISTMAS VALLEY WATER LAKE 0 0 0 0 0 0 0 0 0 LAKEVIEW SUB DOM WATER LAKE 0 0 0 0 0 0 0 0 0 BLUE RIVER WATER LANE 0 0 0 0 0 0 0 0 0 GLENWOOD WATER LANE 365 0 0 0 0 0 0 0 365 HECETA WATER LANE 64 0 3 0 0 0 0 0 61 MARCOLA WATER LANE 49 49 0 0 0 0 0 0 0 MCKENZIE PALISADES WATER LANE 0 0 0 0 0 0 0 0 0 RAINBOW WATER AND FIRE LANE 355 0 0 0 0 0 0 0 355 RIVER ROAD WATER LANE 0 0 0 0 0 0 0 0 0 BEVERLY BEACH WATER LINCOLN 0 0 0 0 0 0 0 0 0 CAR-MEL BEACH WATER LINCOLN 0 0 0 0 0 0 0 0 0 KERNVL-GNDL BCH-LNCLN WATER LINCOLN 0 0 0 0 0 0 0 0 0 LOWER SILETZ WATER LINCOLN 0 0 0 0 0 0 0 0 0 OTTER ROCK WATER LINCOLN 0 0 0 0 0 0 0 0 0 PANTHER CREEK WATER LINCOLN 0 0 0 0 0 0 0 0 0 ROADS END WATER LINCOLN 0 0 0 0 0 0 0 0 0 SEAL ROCK WATER LINCOLN 173 0 169 0 0 0 0 0 5 SW LINCOLN WATER LINCOLN 0 0 0 0 0 0 0 0 0 * LYONS-MEHAMA J WATER LINN 12 0 0 0 0 0 0 0 12 SANTIAM WATER LINN 0 0 0 0 0 0 0 0 0 * LYONS-MEHAMA J WATER MARION 88 0 88 0 0 0 0 0 0 SUBURBAN EAST SALEM WATER MARION 35 0 0 0 0 0 0 0 35 ALTO PARK WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 BURLINGTON WATER MULTNOMAH 1,331 0 0 0 0 0 0 0 1,331 CORBETT WATER MULTNOMAH 131 0 76 0 55 0 0 0 0 INTERLACHEN WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 LUSTED WATER MULTNOMAH 208 0 0 0 208 0 0 0 0 * MT. SCOTT J WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 * PALATINE HILL J WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 * PLEASANT HOME J WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 POWELL VALLEY WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 ROCKWOOD PUD MULTNOMAH 0 0 0 0 0 0 0 0 0 * SUNRISE J WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 VALLEY VIEW WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 * WEST SLOPE J WATER MULTNOMAH 0 0 0 0 0 0 0 0 0 BEAVER WATER TILLAMOOK 8 0 0 0 0 0 0 0 8 CLOVERDALE WATER TILLAMOOK 0 0 0 0 0 0 0 0 0 FAIRVIEW WATER TILLAMOOK 109 21 88 0 0 0 0 0 0 * FALCON COVE J WATER TILLAMOOK 0 0 0 0 0 0 0 0 0 HUNT WD TILLAMOOK 0 0 0 0 0 0 0 0 0 * KILCHIS WD TILLAMOOK 0 0 0 0 0 0 0 0 0 LONG PRAIRIE WD TILLAMOOK 0 0 0 0 0 0 0 0 0 NEAH-KAH-NIE WATER TILLAMOOK 0 0 0 0 0 0 0 0 0 NESKOWIN WATER TILLAMOOK 0 0 0 0 0 0 0 0 0 NETARTS BAY WATER TILLAMOOK 425 425 0 0 0 0 0 0 0 * NORTHWOOD WD TILLAMOOK 0 0 0 0 0 0 0 0 0 OCEANSIDE WATER (BOND) TILLAMOOK 55 0 55 0 0 0 0 0 0 PACIFIC CITY WATER TILLAMOOK 2 0 0 0 0 0 0 0 2

211

TABLE 2.13.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY WATER SUPPLY DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * TONE WD TILLAMOOK 0 0 0 0 0 0 0 0 0 TWIN ROCKS WATER TILLAMOOK 0 0 0 0 0 0 0 0 0 WATSECO BARVIEW WATER TILLAMOOK 0 0 0 0 0 0 0 0 0 WILSON RIVER WATER TILLAMOOK 0 0 0 0 0 0 0 0 0 RIETH WATER SUPPLY UMATILLA 0 0 0 0 0 0 0 0 0 RALEIGH WATER WASHINGTON 0 0 0 0 0 0 0 0 0 * RIVERGROVE 14 J WATER WASHINGTON 0 0 0 0 0 0 0 0 0 TUALATIN VALLEY WATER WASHINGTON 0 0 0 0 0 0 0 0 0 TUALATIN WATER (METZGER BOND) WASHINGTON 0 0 0 0 0 0 0 0 0 TUALATIN WATER (WOLF CREEK BOND) WASHINGTON 0 0 0 0 0 0 0 0 0 * WEST SLOPE J WATER WASHINGTON 0 0 0 0 0 0 0 0 0 WOLSBORN FARM WATER WASHINGTON 0 0 0 0 0 0 0 0 0 STATEWIDE 6,549 1,622 1,858 10 263 0 83 0 2,712 NUMBER OF WATER SUPPLY TAX DISTRICTS: 110 * Indicates a joint district.

212

TABLE 2.13.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY WATER SUPPLY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- ALDER CREEK 29 WATER CLACKAMAS 17,098 0 0 0 17,098 BORING 24 WATER CLACKAMAS 158,604 0 0 0 158,604 * CLACKAMAS RIVER 2 WATER CLACKAMAS 4,410,712 0 0 636,268 3,774,444 COLTON 11 WATER CLACKAMAS 73,214 0 0 0 73,214 COUNTRY CLUB WATER CLACKAMAS 11,394 0 0 0 11,394 LAKE GROVE 15 WATER CLACKAMAS 483,401 0 0 0 483,401 MOSSY BRAE 12 WATER CLACKAMAS 10,337 0 0 0 10,337 * MT. SCOTT 3 J WATER CLACKAMAS 2,178,119 0 0 19,418 2,158,701 MULINO 23 WATER CLACKAMAS 40,163 0 0 0 40,163 * OAK LODGE 4 WATER CLACKAMAS 1,611,290 1,230 0 0 1,612,521 * PALATINE HILL J WATER CLACKAMAS 47,607 0 0 0 47,607 * PLEASANT HOME J WATER CLACKAMAS 6,469 0 0 0 6,469 RIVERSIDE WATER CLACKAMAS 6,358 0 0 0 6,358 SLEEPY HOLLOW WATER CLACKAMAS 9,209 0 0 0 9,209 SOUTHWOOD PARK 21 WATER CLACKAMAS 44,792 0 0 0 44,792 * SUNRISE WATER CLACKAMAS 2,804,744 0 0 19,478 2,785,266 WILDWOOD ANNEX WATER CLACKAMAS 5,795 0 0 0 5,795 * WTR14 RIVERGROVE CLACKAMAS 260,911 0 0 0 260,911 ARCH CAPE WATER CLATSOP 83,236 0 0 0 83,236 BURNSIDE WATER CLATSOP 11,668 0 0 0 11,668 * FALCON COVE J WATER CLATSOP 15,436 0 0 0 15,436 SUNSET LAKE WATER CLATSOP 26,640 0 0 0 26,640 WAUNA WATER CLATSOP 7,145 0 0 0 7,145 WICKIUP WATER CLATSOP 72,906 0 0 0 72,906 MCNULTY WATER PUD COLUMBIA 170,371 0 0 0 170,371 LAKESIDE WATER COOS 78,781 0 0 0 78,781 SRCA WATER COOS 20,922 0 0 0 20,922 JUNIPER CANYON WATER CROOK 78,310 0 0 0 78,310 OCHOCO WEST WATER CROOK 12,384 0 0 0 12,384 HARBOR WATER CURRY 356,154 0 0 0 356,154 LANGLOIS WATER CURRY 10,140 0 0 0 10,140 NESIKA BEACH-OPHIR WATER CURRY 56,758 0 0 0 56,758 LAIDLAW WATER DESCHUTES 22,179 0 0 0 22,179 LAPINE WATER DESCHUTES 69,351 0 0 0 69,351 PONDEROSA WATER DESCHUTES 38,566 0 0 0 38,566 TERREBONE WATER DESCHUTES 36,568 0 0 0 36,568 CANYONVILLE WATER DOUGLAS 5,754 0 0 0 5,754 INDIAN SPRING WATER DOUGLAS 624 0 0 0 624 LAWSON ACRES WATER DOUGLAS 988 0 0 0 988 RIDGEWOOD WATER DOUGLAS 8,954 0 0 0 8,954 ROBERTS CREEK WATER DOUGLAS 358,680 0 0 0 358,680 TRI CITY WATER DOUGLAS NA NA NA NA NA TRI CITY WATER AND SANITATION DOUGLAS 126,559 0 0 0 126,559 UNION CAP WATER DOUGLAS 4,011 0 0 0 4,011 WINSCHESTER WATER DOUGLAS 28,982 0 0 0 28,982 WINSTON-DILLARD WATER DOUGLAS 212,018 0 0 0 212,018 DESCHUTES VALLEY WD JEFFERSON 456,508 0 0 3,123 453,386 BLY WATER KLAMATH 5,894 0 0 0 5,894

213

TABLE 2.13.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY WATER SUPPLY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- MOYINA WATER KLAMATH 40,890 0 0 0 40,890 PINE GROVE WATER KLAMATH 5,566 0 0 0 5,566 CHRISTMAS VALLEY WATER LAKE 16,598 0 0 0 16,598 LAKEVIEW SUB DOM WATER LAKE 6,346 0 0 0 6,346 BLUE RIVER WATER LANE 14,198 0 0 0 14,198 GLENWOOD WATER LANE 47,404 0 0 0 47,404 HECETA WATER LANE 292,771 0 0 0 292,771 MARCOLA WATER LANE 17,879 0 0 0 17,879 MCKENZIE PALISADES WATER LANE 6,574 0 0 0 6,574 RAINBOW WATER AND FIRE LANE 277,136 0 0 0 277,136 RIVER ROAD WATER LANE 362,968 0 0 0 362,968 BEVERLY BEACH WATER LINCOLN 15,666 0 0 0 15,666 CAR-MEL BEACH WATER LINCOLN 3,019 0 0 0 3,019 KERNVL-GNDL BCH-LNCLN WATER LINCOLN 536,140 0 0 0 536,140 LOWER SILETZ WATER LINCOLN 17,028 0 0 0 17,028 OTTER ROCK WATER LINCOLN 26,756 0 0 0 26,756 PANTHER CREEK WATER LINCOLN 18,826 0 0 0 18,826 ROADS END WATER LINCOLN 184,153 0 0 0 184,153 SEAL ROCK WATER LINCOLN 441,778 0 0 13,262 428,515 SW LINCOLN WATER LINCOLN 187,632 0 0 0 187,632 * LYONS-MEHAMA J WATER LINN 72,088 0 0 0 72,088 SANTIAM WATER LINN 30,519 0 0 0 30,519 * LYONS-MEHAMA J WATER MARION 24,476 0 0 0 24,476 SUBURBAN EAST SALEM WATER MARION 497,392 0 0 0 497,392 ALTO PARK WATER MULTNOMAH 17,443 0 0 0 17,443 BURLINGTON WATER MULTNOMAH 25,841 0 0 0 25,841 CORBETT WATER MULTNOMAH 201,127 0 0 0 201,127 INTERLACHEN WATER MULTNOMAH 45,166 0 0 0 45,166 LUSTED WATER MULTNOMAH 86,481 0 0 0 86,481 * MT. SCOTT J WATER MULTNOMAH 11,906 0 0 0 11,906 * PALATINE HILL J WATER MULTNOMAH 345,107 0 0 0 345,107 * PLEASANT HOME J WATER MULTNOMAH 89,849 0 0 0 89,849 POWELL VALLEY WATER MULTNOMAH 1,169,193 4,712 0 62,567 1,111,337 ROCKWOOD PUD MULTNOMAH 2,716,762 2,564 0 41,702 2,677,624 * SUNRISE J WATER MULTNOMAH 11,906 0 0 0 11,906 VALLEY VIEW WATER MULTNOMAH 137,724 0 0 0 137,724 * WEST SLOPE J WATER MULTNOMAH 20,158 0 0 0 20,158 BEAVER WATER TILLAMOOK 16,400 0 0 0 16,400 CLOVERDALE WATER TILLAMOOK 10,045 0 0 0 10,045 FAIRVIEW WATER TILLAMOOK 73,195 0 0 0 73,195 * FALCON COVE J WATER TILLAMOOK 8,337 0 0 0 8,337 HUNT WD TILLAMOOK 0 0 0 0 0 * KILCHIS WD TILLAMOOK 0 0 0 0 0 LONG PRAIRIE WD TILLAMOOK 0 0 0 0 0 NEAH-KAH-NIE WATER TILLAMOOK 118,694 0 0 0 118,694 NESKOWIN WATER TILLAMOOK 199,359 0 0 0 199,359 NETARTS BAY WATER TILLAMOOK 146,237 0 0 0 146,237 * NORTHWOOD WD TILLAMOOK 0 0 0 0 0

214

TABLE 2.13.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY WATER SUPPLY DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- OCEANSIDE WATER (BOND) TILLAMOOK 136,052 0 0 0 136,052 PACIFIC CITY WATER TILLAMOOK 229,238 0 0 0 229,238 * TONE WD TILLAMOOK 0 0 0 0 0 TWIN ROCKS WATER TILLAMOOK 20,096 0 0 0 20,096 WATSECO BARVIEW WATER TILLAMOOK 48,419 0 0 0 48,419 WILSON RIVER WATER TILLAMOOK 12,311 0 0 0 12,311 RIETH WATER SUPPLY UMATILLA 2,718 0 0 0 2,718 RALEIGH WATER WASHINGTON 3,083 0 0 0 3,083 * RIVERGROVE 14 J WATER WASHINGTON 2,894 0 0 0 2,894 TUALATIN VALLEY WATER WASHINGTON 15,197,073 0 0 0 15,197,073 TUALATIN WATER (METZGER BOND) WASHINGTON 0 0 0 0 0 TUALATIN WATER (WOLF CREEK BOND) WASHINGTON 0 0 0 0 0 * WEST SLOPE J WATER WASHINGTON 1,094,953 0 0 0 1,094,953 WOLSBORN FARM WATER WASHINGTON 0 0 0 0 0 STATEWIDE 30,682,119 7,276 0 136,950 30,552,445 NUMBER OF WATER SUPPLY DISTRICTS: 110 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

215

TABLE 2.13.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY WATER SUPPLY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- ALDER CREEK 29 WATER CLACKAMAS 17,098 16,157 18 258 666 * MT. SCOTT 3 J WATER CLACKAMAS 2,178,015 2,120,148 17,556 3,392 36,919 MULINO 23 WATER CLACKAMAS 40,163 36,742 1,171 240 2,010 * OAK LODGE 4 WATER CLACKAMAS 1,612,521 1,543,101 21,433 7,709 40,278 * WTR14 RIVERGROVE CLACKAMAS 3,123 3,123 0 0 0 * FALCON COVE J WATER CLATSOP 15,436 15,373 0 0 63 WICKIUP WATER CLATSOP 72,906 67,743 247 1,995 2,921 MCNULTY WATER PUD COLUMBIA 170,371 163,379 479 6,511 2 LAKESIDE WATER COOS 78,781 69,851 402 5,683 2,845 SRCA WATER COOS 20,922 19,904 92 612 314 JUNIPER CANYON WATER CROOK 78,310 76,286 151 769 1,104 OCHOCO WEST WATER CROOK 12,384 12,196 11 50 127 HARBOR WATER CURRY 356,154 312,732 7,092 31,204 5,125 LANGLOIS WATER CURRY 10,140 9,022 280 289 549 CANYONVILLE WATER DOUGLAS 5,754 4,778 770 93 112 ROBERTS CREEK WATER DOUGLAS 358,680 320,544 13,972 19,186 4,978 TRI CITY WATER AND SANITATION DOUGLAS 126,559 116,134 2,859 6,579 987 WINSTON-DILLARD WATER DOUGLAS 212,018 192,708 4,196 9,082 6,032 BLY WATER KLAMATH 5,894 4,627 28 438 801 MOYINA WATER KLAMATH 40,890 40,606 281 0 2 PINE GROVE WATER KLAMATH 5,566 5,075 0 455 36 CHRISTMAS VALLEY WATER LAKE 16,598 15,737 196 389 277 LAKEVIEW SUB DOM WATER LAKE 6,346 6,257 20 30 39 BLUE RIVER WATER LANE 14,198 12,655 154 544 845 GLENWOOD WATER LANE 47,404 39,248 4,954 1,601 1,602 HECETA WATER LANE 292,771 279,191 968 9,595 3,018 MARCOLA WATER LANE 17,879 15,139 98 1,245 1,397 MCKENZIE PALISADES WATER LANE 6,574 6,126 0 0 448 RAINBOW WATER AND FIRE LANE 277,136 273,968 137 519 2,512 RIVER ROAD WATER LANE 362,968 347,182 722 553 14,511 BEVERLY BEACH WATER LINCOLN 15,666 15,339 26 191 110 CAR-MEL BEACH WATER LINCOLN 3,019 2,974 0 17 28 KERNVL-GNDL BCH-LNCLN WATER LINCOLN 536,140 515,949 5,711 9,021 5,459 LOWER SILETZ WATER LINCOLN 17,028 16,132 0 672 223 OTTER ROCK WATER LINCOLN 26,756 26,324 62 224 146 PANTHER CREEK WATER LINCOLN 18,826 15,018 0 3,109 698 ROADS END WATER LINCOLN 184,153 183,115 171 1 866 SEAL ROCK WATER LINCOLN 441,778 420,773 1,865 8,646 10,494 SW LINCOLN WATER LINCOLN 187,632 178,828 980 4,074 3,750 * LYONS-MEHAMA J WATER LINN 72,088 63,542 2,424 1,113 5,009 SANTIAM WATER LINN 30,519 26,859 786 1,281 1,593 * LYONS-MEHAMA J WATER MARION 24,476 22,706 267 610 894 SUBURBAN EAST SALEM WATER MARION 497,392 476,277 10,223 2,976 7,918 ALTO PARK WATER MULTNOMAH 17,443 17,395 0 0 47 BURLINGTON WATER MULTNOMAH 25,841 12,039 10,746 37 3,019 CORBETT WATER MULTNOMAH 201,127 191,982 916 1,371 6,857 INTERLACHEN WATER MULTNOMAH 45,166 45,084 31 0 51 LUSTED WATER MULTNOMAH 86,481 83,209 1,018 280 1,974 * MT. SCOTT J WATER MULTNOMAH 11,906 11,749 43 0 115

216

TABLE 2.13.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY WATER SUPPLY DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * PALATINE HILL J WATER MULTNOMAH 345,107 343,944 123 0 1,041 * PLEASANT HOME J WATER MULTNOMAH 89,849 84,711 1,364 273 3,502 POWELL VALLEY WATER MULTNOMAH 1,169,193 1,110,607 16,254 12,799 29,533 ROCKWOOD PUD MULTNOMAH 2,716,762 2,545,901 113,263 7,463 50,135 * SUNRISE J WATER MULTNOMAH 11,906 11,749 43 0 115 VALLEY VIEW WATER MULTNOMAH 137,724 136,687 14 0 1,023 * WEST SLOPE J WATER MULTNOMAH 20,158 20,123 0 0 35 BEAVER WATER TILLAMOOK 16,400 14,606 162 804 827 CLOVERDALE WATER TILLAMOOK 10,045 9,274 185 143 443 FAIRVIEW WATER TILLAMOOK 73,195 66,705 745 1,449 4,296 * FALCON COVE J WATER TILLAMOOK 8,337 8,303 0 34 0 NEAH-KAH-NIE WATER TILLAMOOK 118,694 117,575 65 5 1,049 NESKOWIN WATER TILLAMOOK 199,359 198,034 204 105 1,015 NETARTS BAY WATER TILLAMOOK 146,237 142,943 419 1,812 1,064 OCEANSIDE WATER (BOND) TILLAMOOK 136,052 135,518 109 64 362 PACIFIC CITY WATER TILLAMOOK 229,238 223,137 2,619 1,216 2,266 TWIN ROCKS WATER TILLAMOOK 20,096 19,737 16 304 39 WATSECO BARVIEW WATER TILLAMOOK 48,419 47,848 12 188 371 WILSON RIVER WATER TILLAMOOK 12,311 11,365 218 345 383 RIETH WATER SUPPLY UMATILLA 2,718 2,431 14 110 163 RALEIGH WATER WASHINGTON 3,083 2,135 29 0 920 * RIVERGROVE 14 J WATER WASHINGTON 2,894 2,828 0 0 66 TUALATIN VALLEY WATER WASHINGTON 15,174,303 14,108,329 619,417 37,736 408,821 TUALATIN WATER (METZGER BOND) WASHINGTON 1,437,366 1,244,259 126,751 239 66,117 TUALATIN WATER (WOLF CREEK BOND) WASHINGTON 13,068,024 12,310,287 424,479 35,716 297,542 * WEST SLOPE J WATER WASHINGTON 1,094,953 1,061,780 18,497 63 14,614 WOLSBORN FARM WATER WASHINGTON NA NA NA NA NA STATEWIDE 30,682,119 28,885,546 887,283 207,558 701,732 NUMBER OF WATER SUPPLY TAX DISTRICTS: 110 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

WATER CONTROL DISTRICTS

217

TABLE 2.14.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND WATER CONTROL DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ BENTON SWCD BENTON 275,018 0 275,018 275,008 0 275,008 39 0.0 * JUNCTION CITY J WATER CONTROL BENTON 3,344 490 3,834 3,344 490 3,834 0 0.0 CLACKAMAS BEND 3 WATER CONTROL CLACKAMAS 0 0 0 0 0 0 0 NA CLACKAMAS RIVER 4 WATER CONTROL CLACKAMAS 0 0 0 0 0 0 0 NA L CLACK RIVER 6 WATER CTRL CLACKAMAS 0 0 0 0 0 0 0 NA SHADY DELL 2 WATER CONTROL CLACKAMAS 0 0 0 0 0 0 0 NA CURRY SWCD CURRY 0 0 0 0 0 0 0 NA * CHAPPARAL WATER CONTROL DESCHUTES 0 0 0 0 0 0 0 NA LOOKINGLASS-OLALLA WATER CTRL DOUGLAS 0 0 0 0 0 0 0 NA SUTHERLIN WATER CONTROL DOUGLAS 165,354 16,669 182,024 165,354 16,669 182,024 0 0.0 BASIN VIEW DRAINAGE KLAMATH 0 0 0 0 0 0 0 NA KLAMATH COUNTY DRAINAGE KLAMATH 0 0 0 0 0 0 0 NA * JUNCTION CITY J WATER CONTROL LANE 145,346 21,315 166,661 145,346 21,315 166,661 0 0.0 RIVER ROAD SUB 1 WATER CONTROL LANE 8,627 0 8,627 8,627 0 8,627 0 0.0 DEVILS LAKE WID (IN) LINCOLN 79,118 0 79,118 79,117 0 79,117 1 0.0 DEVILS LAKE WID (OUT) LINCOLN 71,088 0 71,088 71,087 0 71,087 1 0.0 DEVER-CONNOR WATER CONTROL LINN 28,728 0 28,728 28,727 0 28,727 1 0.0 GRAND PRAIRIE WATER CONTROL LINN 0 0 0 0 0 0 0 NA GRAND PRAIRIE WATER CONTROL II LINN 0 0 0 0 0 0 0 NA LINN SWCD LINN 0 0 0 0 0 0 0 NA LITTLE MUDDY CREEK LINN 0 0 0 0 0 0 0 NA NORTH LEBANON WATER CONTROL LINN 9,028 0 9,028 9,024 0 9,024 4 0.0 * SOUTH SANTIAM J WATER CONTROL LINN 9,395 0 9,395 9,395 0 9,395 0 0.0 AURORA AIRPORT WATER CONTROL MARION NA NA NA NA NA NA NA NA BEAVER CREEK WATER CONTROL MARION NA NA NA NA NA NA NA NA MARION SOIL & WTR MARION 727,911 0 727,911 725,694 0 725,694 2,217 0.3 SANTIAM WATER MARION NA NA NA NA NA NA NA NA * SOUTH SANTIAM J WATER CONTROL MARION 289 0 289 289 0 289 0 0.0 HEPPNER WATER CONTROL MORROW 0 0 0 0 0 0 0 NA EAST MULTNOMAH SWCD MULTNOMAH 1,363,717 0 1,363,717 1,332,416 0 1,332,416 31,301 2.3 AMERICAN BOTTOM WCD POLK 0 0 0 0 0 0 0 NA ASH CREEK WATER CONTROL POLK 33,308 0 33,308 33,307 0 33,307 0 0.0 POLK SOIL/WATER CD POLK 175,498 0 175,498 175,498 0 175,498 1 0.0 BIRCH CREEK WATER CONTROL UMATILLA 8,416 0 8,416 8,416 0 8,416 0 0.0 LOWER MCKAY CREEK WATER CONTROL UMATILLA 11,179 0 11,179 11,177 0 11,177 3 0.0 MILTON FREEWATER WATER CONTROL UMATILLA 20,276 0 20,276 20,275 0 20,275 0 0.0 RIVERSIDE-MISSION WATER CONTROL UMATILLA 25,217 0 25,217 25,132 0 25,132 84 0.3 UMATILLA RVR NO 1 WATER CONTROL UMATILLA 7,125 0 7,125 6,802 0 6,802 324 4.5 UMATILLA RVR NO 2 WATER CONTROL UMATILLA NA NA NA NA NA NA NA NA WASCO CO SOIL CONSERVATION DIST WASCO 183,605 0 183,605 182,351 0 182,351 1,255 0.7 YAMHILL CO SOIL AND WATER YAMHILL 183,921 0 183,921 183,920 0 183,920 1 0.0 STATEWIDE 3,535,508 38,475 3,573,983 3,500,305 38,475 3,538,779 35,232 1.0 NUMBER OF WATER CONTROL TAX DISTRICTS: 41 * Indicates a joint district.

218

TABLE 2.14.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY WATER CONTROL DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- BENTON SWCD BENTON 275,033 0 275,033 0 275,033 0 0 0 275,033 * JUNCTION CITY J WATER CONTROL BENTON 3,344 0 3,344 0 3,344 0 0 490 3,834 CLACKAMAS BEND 3 WATER CONTROL CLACKAMAS NA 0 0 0 0 0 0 0 0 CLACKAMAS RIVER 4 WATER CONTROL CLACKAMAS NA 0 0 0 0 0 0 0 0 L CLACK RIVER 6 WATER CTRL CLACKAMAS NA 0 0 0 0 0 0 0 0 SHADY DELL 2 WATER CONTROL CLACKAMAS 2,286 0 0 0 0 0 0 0 0 CURRY SWCD CURRY NA 0 0 0 0 0 0 0 0 * CHAPPARAL WATER CONTROL DESCHUTES NA 0 0 0 0 0 0 0 0 LOOKINGLASS-OLALLA WATER CTRL DOUGLAS NA 0 0 0 0 0 0 0 0 SUTHERLIN WATER CONTROL DOUGLAS 165,354 0 165,354 0 165,354 0 0 16,669 182,023 BASIN VIEW DRAINAGE KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH COUNTY DRAINAGE KLAMATH 0 0 0 0 0 0 0 0 0 * JUNCTION CITY J WATER CONTROL LANE 145,346 0 145,346 0 145,346 0 0 21,315 166,661 RIVER ROAD SUB 1 WATER CONTROL LANE 8,627 0 8,627 0 8,627 0 0 0 8,627 DEVILS LAKE WID (IN) LINCOLN 79,118 0 79,118 0 79,118 0 0 0 79,118 DEVILS LAKE WID (OUT) LINCOLN 71,088 0 71,088 0 71,088 0 0 0 71,088 DEVER-CONNOR WATER CONTROL LINN 2,368 26,361 2,368 0 2,368 26,361 0 0 28,728 GRAND PRAIRIE WATER CONTROL LINN 0 0 0 0 0 0 0 0 0 GRAND PRAIRIE WATER CONTROL II LINN 0 0 0 0 0 0 0 0 0 LINN SWCD LINN 0 0 0 0 0 0 0 0 0 LITTLE MUDDY CREEK LINN 0 0 0 0 0 0 0 0 0 NORTH LEBANON WATER CONTROL LINN 9,028 0 9,028 0 9,028 0 0 0 9,028 * SOUTH SANTIAM J WATER CONTROL LINN 9,395 0 9,395 0 9,395 0 0 0 9,395 AURORA AIRPORT WATER CONTROL MARION NA NA NA NA NA NA NA NA NA BEAVER CREEK WATER CONTROL MARION NA NA NA NA NA NA NA NA NA MARION SOIL & WTR MARION 727,891 0 727,891 0 727,891 0 0 0 727,891 SANTIAM WATER MARION NA NA NA NA NA NA NA NA NA * SOUTH SANTIAM J WATER CONTROL MARION 289 0 289 0 289 0 0 0 289 HEPPNER WATER CONTROL MORROW 8,471 0 0 0 0 0 0 0 0 EAST MULTNOMAH SWCD MULTNOMAH 3,293,341 0 1,363,707 0 1,363,707 0 0 0 1,363,707 AMERICAN BOTTOM WCD POLK NA 0 0 0 0 0 0 0 0 ASH CREEK WATER CONTROL POLK 33,308 0 33,308 0 33,308 0 0 0 33,308 POLK SOIL/WATER CD POLK 175,495 0 175,495 0 175,495 0 0 0 175,495 BIRCH CREEK WATER CONTROL UMATILLA 8,416 0 8,416 0 8,416 0 0 0 8,416 LOWER MCKAY CREEK WATER CONTROL UMATILLA 11,179 0 11,179 0 11,179 0 0 0 11,179 MILTON FREEWATER WATER CONTROL UMATILLA 20,275 0 20,275 0 20,275 0 0 0 20,275 RIVERSIDE-MISSION WATER CONTROL UMATILLA 25,217 0 25,217 0 25,217 0 0 0 25,217 UMATILLA RVR NO 1 WATER CONTROL UMATILLA 7,125 0 7,125 0 7,125 0 0 0 7,125 UMATILLA RVR NO 2 WATER CONTROL UMATILLA NA NA NA NA NA NA NA NA NA WASCO CO SOIL CONSERVATION DIST WASCO 345,635 0 183,606 0 183,606 0 0 0 183,606 YAMHILL CO SOIL AND WATER YAMHILL 183,923 0 183,923 0 183,923 0 0 0 183,923 STATEWIDE 5,611,550 26,361 3,509,130 0 3,509,130 26,361 0 38,474 3,573,965 NUMBER OF WATER CONTROL TAX DISTRICTS: 41 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

219

TABLE 2.14.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY WATER CONTROL DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- BENTON SWCD BENTON 1,425 298 128 0 0 0 0 0 999 * JUNCTION CITY J WATER CONTROL BENTON 1 0 0 0 0 0 0 0 1 CLACKAMAS BEND 3 WATER CONTROL CLACKAMAS 0 0 0 0 0 0 0 0 0 CLACKAMAS RIVER 4 WATER CONTROL CLACKAMAS 0 0 0 0 0 0 0 0 0 L CLACK RIVER 6 WATER CTRL CLACKAMAS 0 0 0 0 0 0 0 0 0 SHADY DELL 2 WATER CONTROL CLACKAMAS 0 0 0 0 0 0 0 0 0 CURRY SWCD CURRY 0 0 0 0 0 0 0 0 0 * CHAPPARAL WATER CONTROL DESCHUTES 0 0 0 0 0 0 0 0 0 LOOKINGLASS-OLALLA WATER CTRL DOUGLAS 0 0 0 0 0 0 0 0 0 SUTHERLIN WATER CONTROL DOUGLAS 17 10 0 0 0 0 0 0 7 BASIN VIEW DRAINAGE KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH COUNTY DRAINAGE KLAMATH 0 0 0 0 0 0 0 0 0 * JUNCTION CITY J WATER CONTROL LANE 873 755 0 0 0 0 0 0 119 RIVER ROAD SUB 1 WATER CONTROL LANE 2 0 0 0 0 0 0 0 2 DEVILS LAKE WID (IN) LINCOLN 62 0 62 0 0 0 0 0 0 DEVILS LAKE WID (OUT) LINCOLN 0 0 0 0 0 0 0 0 0 DEVER-CONNOR WATER CONTROL LINN 0 0 0 0 0 0 0 0 0 GRAND PRAIRIE WATER CONTROL LINN 0 0 0 0 0 0 0 0 0 GRAND PRAIRIE WATER CONTROL II LINN 0 0 0 0 0 0 0 0 0 LINN SWCD LINN 0 0 0 0 0 0 0 0 0 LITTLE MUDDY CREEK LINN 0 0 0 0 0 0 0 0 0 NORTH LEBANON WATER CONTROL LINN 0 0 0 0 0 0 0 0 0 * SOUTH SANTIAM J WATER CONTROL LINN 0 0 0 0 0 0 0 0 0 AURORA AIRPORT WATER CONTROL MARION NA NA NA NA NA NA NA NA NA BEAVER CREEK WATER CONTROL MARION NA NA NA NA NA NA NA NA NA MARION SOIL & WTR MARION 1,274 587 137 0 0 0 0 0 550 SANTIAM WATER MARION NA NA NA NA NA NA NA NA NA * SOUTH SANTIAM J WATER CONTROL MARION 0 0 0 0 0 0 0 0 0 HEPPNER WATER CONTROL MORROW 0 0 0 0 0 0 0 0 0 EAST MULTNOMAH SWCD MULTNOMAH 4,016 0 5 0 1,220 0 0 0 2,790 AMERICAN BOTTOM WCD POLK 0 0 0 0 0 0 0 0 0 ASH CREEK WATER CONTROL POLK 0 0 0 0 0 0 0 0 0 POLK SOIL/WATER CD POLK 397 283 87 0 0 0 0 0 27 BIRCH CREEK WATER CONTROL UMATILLA 2 0 0 0 0 0 0 0 2 LOWER MCKAY CREEK WATER CONTROL UMATILLA 0 0 0 0 0 0 0 0 0 MILTON FREEWATER WATER CONTROL UMATILLA 89 84 0 0 0 0 0 0 6 RIVERSIDE-MISSION WATER CONTROL UMATILLA 114 0 0 0 0 0 0 0 114 UMATILLA RVR NO 1 WATER CONTROL UMATILLA 0 0 0 0 0 0 0 0 0 UMATILLA RVR NO 2 WATER CONTROL UMATILLA NA NA NA NA NA NA NA NA NA WASCO CO SOIL CONSERVATION DIST WASCO 217 133 0 0 0 0 0 0 85 YAMHILL CO SOIL AND WATER YAMHILL 824 639 184 0 0 0 0 0 0 STATEWIDE 9,314 2,789 604 0 1,220 0 0 0 4,701 NUMBER OF WATER CONTROL TAX DISTRICTS: 41 * Indicates a joint district.

220

TABLE 2.14.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY WATER CONTROL DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BENTON SWCD BENTON 5,520,308 0 0 19,656 5,500,652 * JUNCTION CITY J WATER CONTROL BENTON 13,253 0 0 0 13,253 CLACKAMAS BEND 3 WATER CONTROL CLACKAMAS 22,406 0 0 0 22,406 CLACKAMAS RIVER 4 WATER CONTROL CLACKAMAS 65,394 0 0 3,359 62,035 L CLACK RIVER 6 WATER CTRL CLACKAMAS 5,361 0 0 0 5,361 SHADY DELL 2 WATER CONTROL CLACKAMAS 7,036 0 0 0 7,036 CURRY SWCD CURRY 2,064,531 1,270 2 22,794 2,043,009 * CHAPPARAL WATER CONTROL DESCHUTES 12,814 0 0 0 12,814 LOOKINGLASS-OLALLA WATER CTRL DOUGLAS 166,365 0 0 0 166,365 SUTHERLIN WATER CONTROL DOUGLAS 325,564 0 0 0 325,564 BASIN VIEW DRAINAGE KLAMATH 16,923 0 0 0 16,923 KLAMATH COUNTY DRAINAGE KLAMATH 848,315 0 0 0 848,315 * JUNCTION CITY J WATER CONTROL LANE 576,083 0 0 0 576,083 RIVER ROAD SUB 1 WATER CONTROL LANE 30,855 0 0 0 30,855 DEVILS LAKE WID (IN) LINCOLN 318,945 0 0 2,408 316,537 DEVILS LAKE WID (OUT) LINCOLN 705,237 0 0 150,130 555,107 DEVER-CONNOR WATER CONTROL LINN 14,670 0 0 0 14,670 GRAND PRAIRIE WATER CONTROL LINN 201,958 0 0 0 201,958 GRAND PRAIRIE WATER CONTROL II LINN 187,423 0 0 2,425 184,998 LINN SWCD LINN 6,142,311 0 0 121,781 6,020,530 LITTLE MUDDY CREEK LINN 38,600 0 0 0 38,600 NORTH LEBANON WATER CONTROL LINN 63,578 0 0 0 63,578 * SOUTH SANTIAM J WATER CONTROL LINN 9,354 0 0 0 9,354 AURORA AIRPORT WATER CONTROL MARION NA NA NA NA NA BEAVER CREEK WATER CONTROL MARION NA NA NA NA NA MARION SOIL & WTR MARION 15,106,093 1,671 0 567,296 14,540,467 SANTIAM WATER MARION NA NA NA NA NA * SOUTH SANTIAM J WATER CONTROL MARION 287 0 0 0 287 HEPPNER WATER CONTROL MORROW 50,034 0 4 0 50,038 EAST MULTNOMAH SWCD MULTNOMAH 34,154,135 26,050 0 1,325,707 32,854,478 AMERICAN BOTTOM WCD POLK 0 0 0 0 0 ASH CREEK WATER CONTROL POLK 316,785 0 0 5,399 311,386 POLK SOIL/WATER CD POLK 3,516,908 0 0 7,389 3,509,519 BIRCH CREEK WATER CONTROL UMATILLA 58,201 0 0 0 58,201 LOWER MCKAY CREEK WATER CONTROL UMATILLA 53,387 0 0 0 53,387 MILTON FREEWATER WATER CONTROL UMATILLA 296,634 0 0 21,786 274,848 RIVERSIDE-MISSION WATER CONTROL UMATILLA 30,063 0 0 0 30,063 UMATILLA RVR NO 1 WATER CONTROL UMATILLA 12,448 0 0 0 12,448 UMATILLA RVR NO 2 WATER CONTROL UMATILLA NA NA NA NA NA WASCO CO SOIL CONSERVATION DIST WASCO 1,429,923 0 0 47,426 1,382,497 YAMHILL CO SOIL AND WATER YAMHILL 5,195,570 0 0 0 5,195,570 STATEWIDE 74,369,779 27,721 4 2,263,643 72,133,860 NUMBER OF WATER CONTROL DISTRICTS: 41 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. * Indicates a joint district.

221

TABLE 2.14.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY WATER CONTROL DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BENTON SWCD BENTON 5,520,308 5,178,620 180,479 38,491 122,719 * JUNCTION CITY J WATER CONTROL BENTON 13,253 12,352 83 360 457 SUTHERLIN WATER CONTROL DOUGLAS 325,564 291,173 10,434 16,791 7,166 BASIN VIEW DRAINAGE KLAMATH 16,923 16,872 49 0 2 KLAMATH COUNTY DRAINAGE KLAMATH 844,010 769,532 23,027 27,930 23,521 * JUNCTION CITY J WATER CONTROL LANE 576,083 481,155 33,300 10,381 51,246 RIVER ROAD SUB 1 WATER CONTROL LANE 30,855 26,221 623 1,141 2,870 DEVILS LAKE WID (IN) LINCOLN 318,945 303,136 5,228 3,525 7,055 DEVILS LAKE WID (OUT) LINCOLN 705,237 669,092 20,984 3,386 11,775 DEVER-CONNOR WATER CONTROL LINN 14,670 12,171 181 374 1,944 GRAND PRAIRIE WATER CONTROL LINN 201,958 191,178 4,141 3,120 3,519 GRAND PRAIRIE WATER CONTROL II LINN 187,423 171,403 4,854 3,325 7,841 LINN SWCD LINN 6,142,311 5,605,687 205,324 105,128 226,173 LITTLE MUDDY CREEK LINN 38,600 33,511 1,035 689 3,365 NORTH LEBANON WATER CONTROL LINN 63,578 59,771 857 1,638 1,312 * SOUTH SANTIAM J WATER CONTROL LINN 9,354 8,211 17 269 857 AURORA AIRPORT WATER CONTROL MARION 26,035 24,861 875 0 299 BEAVER CREEK WATER CONTROL MARION 173,853 159,150 1,638 8,218 4,847 MARION SOIL & WTR MARION 15,106,093 13,950,014 436,481 180,245 539,353 SANTIAM WATER MARION 162,572 138,314 6,085 3,289 14,883 * SOUTH SANTIAM J WATER CONTROL MARION 287 284 0 0 3 HEPPNER WATER CONTROL MORROW 50,034 45,017 1,623 1,056 2,339 EAST MULTNOMAH SWCD MULTNOMAH 34,154,135 30,671,991 1,545,138 86,673 1,850,333 ASH CREEK WATER CONTROL POLK 316,785 292,717 9,728 5,305 9,036 POLK SOIL/WATER CD POLK 3,516,908 3,316,179 54,068 46,586 100,074 BIRCH CREEK WATER CONTROL UMATILLA 58,201 52,535 1,991 685 2,990 LOWER MCKAY CREEK WATER CONTROL UMATILLA 53,387 52,679 270 38 400 MILTON FREEWATER WATER CONTROL UMATILLA 296,634 271,911 10,045 8,994 5,684 RIVERSIDE-MISSION WATER CONTROL UMATILLA 30,063 26,684 579 1,578 1,222 UMATILLA RVR NO 1 WATER CONTROL UMATILLA 12,448 11,468 825 16 139 WASCO CO SOIL CONSERVATION DIST WASCO 1,429,923 1,229,321 32,060 15,762 152,781 YAMHILL CO SOIL AND WATER YAMHILL 5,195,570 4,782,456 158,088 82,355 172,672 STATEWIDE 74,369,779 67,737,767 2,720,597 630,869 3,280,546 NUMBER OF WATER CONTROL TAX DISTRICTS: 41 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

222

VECTOR CONTROL DISTRICTS

223

TABLE 2.15.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND VECTOR CONTROL DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ BAKER VECTOR CONTROL BAKER 328,488 0 328,488 280,382 0 280,382 48,106 14.6 CLACKAMAS VECTOR CONTROL CLACKAMAS 906,493 0 906,493 902,464 0 902,464 4,029 0.4 COLUMBIA VECTOR COLUMBIA 346,453 0 346,453 345,772 0 345,772 681 0.2 CROOK VECTOR CONTROL CROOK 130,816 0 130,816 130,796 0 130,796 21 0.0 FOUR RIVER VECTOR CONTROL DESCHUTES 129,521 0 129,521 129,521 0 129,521 0 0.0 JACKSON VECTOR JACKSON 534,679 0 534,679 534,451 0 534,451 229 0.0 BLY VECTOR CONTROL KLAMATH 33,204 0 33,204 33,204 0 33,204 0 0.0 BONANZA VECTOR KLAMATH 64,401 0 64,401 64,401 0 64,401 0 0.0 CHILOQUIN VECTOR KLAMATH 33,160 0 33,160 33,160 0 33,160 0 0.0 KLAMATH VECTOR KLAMATH 463,014 0 463,014 456,943 0 456,943 6,071 1.3 POE VALLEY VECTOR KLAMATH 40,281 0 40,281 40,281 0 40,281 0 0.0 MORROW VECTOR CONTROL MORROW 234,498 0 233,498 208,929 0 208,929 25,569 10.9 WEST UMATILLA VECTOR CONTROL UMATILLA 442,299 0 442,299 441,952 0 441,952 347 0.1 UNION CO VECTOR CONTROL UNION 166,001 0 166,001 153,074 0 153,074 12,927 7.8 STATEWIDE 3,853,308 0 3,852,308 3,755,330 0 3,755,330 97,978 2.5 NUMBER OF VECTOR CONTROL TAX DISTRICTS: 14 * Indicates a joint district.

224

TABLE 2.15.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY VECTOR CONTROL DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- BAKER VECTOR CONTROL BAKER 188,533 140,000 188,533 0 188,533 139,954 0 0 328,488 CLACKAMAS VECTOR CONTROL CLACKAMAS 185,427 721,188 185,427 0 185,427 721,066 0 0 906,493 COLUMBIA VECTOR COLUMBIA 346,453 0 346,453 0 346,453 0 0 0 346,453 CROOK VECTOR CONTROL CROOK 130,816 0 130,816 0 130,816 0 0 0 130,816 FOUR RIVER VECTOR CONTROL DESCHUTES 129,520 0 129,520 0 129,520 0 0 0 129,520 JACKSON VECTOR JACKSON 534,678 0 534,678 0 534,678 0 0 0 534,678 BLY VECTOR CONTROL KLAMATH 33,204 0 33,204 0 33,204 0 0 0 33,204 BONANZA VECTOR KLAMATH 64,401 0 64,401 0 64,401 0 0 0 64,401 CHILOQUIN VECTOR KLAMATH 33,157 0 33,157 0 33,157 0 0 0 33,157 KLAMATH VECTOR KLAMATH 463,012 0 463,012 0 463,012 0 0 0 463,012 POE VALLEY VECTOR KLAMATH 40,281 0 40,281 0 40,281 0 0 0 40,281 MORROW VECTOR CONTROL MORROW 153,607 80,888 153,608 0 153,608 80,888 0 0 233,495 WEST UMATILLA VECTOR CONTROL UMATILLA 354,572 87,722 354,572 0 354,572 87,722 0 0 442,293 UNION CO VECTOR CONTROL UNION 27,569 138,433 27,569 0 27,569 138,433 0 0 166,002 STATEWIDE 2,685,231 1,168,231 2,685,232 0 2,685,232 1,168,063 0 0 3,852,295 NUMBER OF VECTOR CONTROL TAX DISTRICTS: 14 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

225

TABLE 2.15.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY VECTOR CONTROL DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- BAKER VECTOR CONTROL BAKER 28 28 0 0 0 0 0 0 0 CLACKAMAS VECTOR CONTROL CLACKAMAS 2,499 1,057 358 68 29 0 33 0 954 COLUMBIA VECTOR COLUMBIA 2,655 1,802 573 0 0 0 0 0 280 CROOK VECTOR CONTROL CROOK 1,319 1,293 0 0 0 0 0 0 26 FOUR RIVER VECTOR CONTROL DESCHUTES 20 0 0 0 0 0 0 0 20 JACKSON VECTOR JACKSON 1,685 519 19 0 0 0 0 0 1,146 BLY VECTOR CONTROL KLAMATH 0 0 0 0 0 0 0 0 0 BONANZA VECTOR KLAMATH 0 0 0 0 0 0 0 0 0 CHILOQUIN VECTOR KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH VECTOR KLAMATH 0 0 0 0 0 0 0 0 0 POE VALLEY VECTOR KLAMATH 0 0 0 0 0 0 0 0 0 MORROW VECTOR CONTROL MORROW 749 19 0 0 0 0 0 0 730 WEST UMATILLA VECTOR CONTROL UMATILLA 1,168 978 0 0 0 0 0 0 190 UNION CO VECTOR CONTROL UNION 218 174 25 0 0 0 0 0 20 STATEWIDE 10,342 5,870 975 68 29 0 33 0 3,366 NUMBER OF VECTOR CONTROL TAX DISTRICTS: 14 * Indicates a joint district.

226

TABLE 2.15.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY VECTOR CONTROL DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER VECTOR CONTROL BAKER 550,729 0 55 0 550,784 CLACKAMAS VECTOR CONTROL CLACKAMAS 29,044,559 9,647 0 1,340,342 27,713,864 COLUMBIA VECTOR COLUMBIA 2,749,048 736 1,847 43,703 2,707,928 CROOK VECTOR CONTROL CROOK 618,810 0 0 0 618,810 FOUR RIVER VECTOR CONTROL DESCHUTES 447,393 0 0 0 447,393 JACKSON VECTOR JACKSON 13,015,925 10,602 19 583,952 12,442,594 BLY VECTOR CONTROL KLAMATH 19,496 0 0 0 19,496 BONANZA VECTOR KLAMATH 73,217 0 0 0 73,217 CHILOQUIN VECTOR KLAMATH 183,493 0 0 0 183,493 KLAMATH VECTOR KLAMATH 2,586,571 2,093 631 24,482 2,564,814 POE VALLEY VECTOR KLAMATH 21,511 0 0 0 21,511 MORROW VECTOR CONTROL MORROW 808,884 0 0 0 808,884 WEST UMATILLA VECTOR CONTROL UMATILLA 1,754,436 0 0 0 1,754,436 UNION CO VECTOR CONTROL UNION 1,180,485 0 844 27,901 1,153,428 STATEWIDE 53,054,557 23,078 3,396 2,020,379 51,060,652 NUMBER OF VECTOR CONTROL DISTRICTS: 14 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

227

TABLE 2.15.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY VECTOR CONTROL DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER VECTOR CONTROL BAKER 550,729 485,011 14,659 3,899 47,160 CLACKAMAS VECTOR CONTROL CLACKAMAS 29,044,559 27,234,510 729,075 203,591 877,384 COLUMBIA VECTOR COLUMBIA 2,749,048 2,336,554 67,997 109,842 234,656 CROOK VECTOR CONTROL CROOK 618,810 570,747 26,198 7,529 14,336 FOUR RIVER VECTOR CONTROL DESCHUTES 447,393 442,594 1,700 677 2,422 JACKSON VECTOR JACKSON 13,015,925 11,920,685 429,785 225,477 439,977 BLY VECTOR CONTROL KLAMATH 19,496 15,381 174 1,464 2,477 BONANZA VECTOR KLAMATH 73,217 41,887 361 2,118 28,851 CHILOQUIN VECTOR KLAMATH 183,493 164,155 2,261 4,686 12,392 KLAMATH VECTOR KLAMATH 2,586,571 2,160,740 82,989 46,543 296,298 POE VALLEY VECTOR KLAMATH 21,511 18,421 72 836 2,182 MORROW VECTOR CONTROL MORROW 808,884 399,516 10,409 13,629 385,330 WEST UMATILLA VECTOR CONTROL UMATILLA 1,754,436 1,260,112 49,885 21,210 423,230 UNION CO VECTOR CONTROL UNION 1,180,485 1,038,776 36,447 9,099 96,162 STATEWIDE 53,054,557 48,089,089 1,452,012 650,601 2,862,855 NUMBER OF VECTOR CONTROL TAX DISTRICTS: 14 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

228

SERVICE DISTRICTS

229

TABLE 2.16.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND SERVICE DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ NORTH ALBANY COUNTY SERVICE BENTON 0 132,979 132,979 0 132,979 132,979 0 NA CLACKAMAS COUNTY SERVICE 1A CLACKAMAS 0 0 0 0 0 0 0 NA CLACKAMAS COUNTY SERVICE 1B CLACKAMAS 0 0 0 0 0 0 0 NA COUNTY SOIL CONS CLACKAMAS 0 0 0 0 0 0 0 NA DUNTHORPE-RIVERDALE 5 SERVICE CLACKAMAS 0 0 0 0 0 0 0 NA * METRO J SERVICE CLACKAMAS 1,959,731 3,801,787 5,761,519 1,957,627 3,799,026 5,756,653 724 0.0 SERVICE DISTRICT 1 CLACKAMAS 0 0 0 0 0 0 0 NA TRI-CITY SERVICE CLACKAMAS 0 0 0 0 0 0 0 NA ARCH CAPE SANITARY CLATSOP 0 0 0 0 0 0 0 NA CLATSOP 4H AND EXTENSION CLATSOP 175,578 0 175,578 175,300 0 175,300 278 0.2 COLUMBIA 4H $ EXTENSION COLUMBIA 183,726 0 183,726 183,421 0 183,421 305 0.2 AGRICULTURAL EXTENSION SERVICE CROOK 144,710 0 144,710 144,698 0 144,698 12 0.0 CURRY CO 4H SERVICE CURRY 208,606 0 208,606 208,606 0 208,606 0 0.0 BLACK BUTTE SERVICE DESCHUTES 476,377 0 476,377 476,377 0 476,377 0 0.0 DESCHUTES CO EXTENSION SERVICE DESCHUTES 295,145 0 295,145 295,144 0 295,144 1 0.0 SUNRIVER SERVICE DESCHUTES 2,961,462 0 2,961,462 2,961,462 0 2,961,462 0 0.0 GRANT CO EXTENSION SERVICE GRANT 96,389 0 96,389 96,321 0 96,321 68 0.1 JOSEPHINE CO EXTENSION JOSEPHINE 212,562 0 212,562 212,562 0 212,562 0 0.0 LAKE COUNTY EXTENSION LAKE 100,735 0 100,735 99,878 0 99,878 857 0.9 METRO WW SERVICE LANE NA NA NA NA NA NA NA NA LINCOLN CO EXTENSION LINCOLN 214,689 0 214,689 214,183 0 214,183 506 0.2 LINCOLN CO WASTE DISPOSAL LINCOLN 0 0 0 0 0 0 0 NA OAKVILLE COMMUNITY CENTER LINN 0 0 0 0 0 0 0 NA EAST SALEM SEWER & DRAINAGE MARION NA NA NA NA NA NA NA NA FARGO INTERCHANGE SERVICE MARION NA NA NA NA NA NA NA NA KEIZER SERVICE MARION NA NA NA NA NA NA NA NA DUNTHORPE-RIVERDALE 1 SERVICE MULTNOMAH 0 0 0 0 0 0 0 NA * METRO J SERVICE MULTNOMAH 4,440,428 8,607,928 13,048,356 4,329,793 8,607,928 12,937,721 110,635 2.5 BIGGS SERVICE SHERMAN 60,494 0 60,494 46,882 0 46,882 13,613 22.5 HEBO JT SANITARY AND WATER TILLAMOOK 0 0 0 0 0 0 0 NA TILLAMOOK CO 4H & EXTENSION TILLAMOOK 207,622 0 207,622 207,593 0 207,593 29 0.0 UNION CO 4H EXTENSION UNION 186,743 0 186,743 185,502 0 185,502 1,241 0.7 WALLOWA COUNTY 4-H & EXTENSION WALLOWA 83,289 0 83,289 83,287 0 83,287 2 0.0 WALLOWA COUNTY ANIMAL CONTROL WALLOWA 29,062 0 29,062 29,061 0 29,061 1 0.0 WALLOWA LAKE SERVICE WALLOWA 0 50,549 50,549 0 50,549 50,549 0 NA * METRO J SERVICE WASHINGTON 3,343,707 6,489,423 9,833,130 3,343,691 6,489,423 9,833,115 16 0.0 WHEELER CO 4-H EXTENSION WHEELER 47,041 0 47,041 46,067 0 46,067 974 2.1 YAMHILL CO EXTENSION YAMHILL 233,281 0 233,281 233,279 0 233,279 2 0.0 STATEWIDE 15,661,375 19,082,667 34,744,042 15,530,733 19,079,905 34,610,638 129,263 0.8 NUMBER OF SERVICE TAX DISTRICTS: 38 * Indicates a joint district.

230

TABLE 2.16.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY SERVICE DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- NORTH ALBANY COUNTY SERVICE BENTON 0 0 0 0 0 0 0 132,979 132,979 CLACKAMAS COUNTY SERVICE 1A CLACKAMAS NA 0 0 0 0 0 0 0 0 CLACKAMAS COUNTY SERVICE 1B CLACKAMAS NA 0 0 0 0 0 0 0 0 COUNTY SOIL CONS CLACKAMAS NA 0 0 0 0 0 0 0 0 DUNTHORPE-RIVERDALE 5 SERVICE CLACKAMAS NA 0 0 0 0 0 0 0 0 * METRO J SERVICE CLACKAMAS 1,959,731 0 1,959,731 0 1,959,731 0 0 3,801,787 5,761,519 SERVICE DISTRICT 1 CLACKAMAS NA 0 0 0 0 0 0 0 0 TRI-CITY SERVICE CLACKAMAS NA 0 0 0 0 0 0 0 0 ARCH CAPE SANITARY CLATSOP NA 0 0 0 0 0 0 0 0 CLATSOP 4H AND EXTENSION CLATSOP 175,577 0 175,577 0 175,577 0 0 0 175,577 COLUMBIA 4H $ EXTENSION COLUMBIA 183,724 0 183,724 0 183,724 0 0 0 183,724 AGRICULTURAL EXTENSION SERVICE CROOK 144,710 0 144,710 0 144,710 0 0 0 144,710 CURRY CO 4H SERVICE CURRY 208,605 0 208,605 0 208,605 0 0 0 208,605 BLACK BUTTE SERVICE DESCHUTES 476,377 0 476,377 0 476,377 0 0 0 476,377 DESCHUTES CO EXTENSION SERVICE DESCHUTES 295,147 0 295,147 0 295,147 0 0 0 295,147 SUNRIVER SERVICE DESCHUTES 3,451,703 0 2,961,461 0 2,961,461 0 0 0 2,961,461 GRANT CO EXTENSION SERVICE GRANT 96,389 0 96,389 0 96,389 0 0 0 96,389 JOSEPHINE CO EXTENSION JOSEPHINE 212,560 0 212,560 0 212,560 0 0 0 212,560 LAKE COUNTY EXTENSION LAKE 100,735 0 100,735 0 100,735 0 0 0 100,735 METRO WW SERVICE LANE NA NA NA NA NA NA NA NA NA LINCOLN CO EXTENSION LINCOLN 214,684 0 214,684 0 214,684 0 0 0 214,684 LINCOLN CO WASTE DISPOSAL LINCOLN 0 0 0 0 0 0 0 0 0 OAKVILLE COMMUNITY CENTER LINN 0 0 0 0 0 0 0 0 0 EAST SALEM SEWER & DRAINAGE MARION NA NA NA NA NA NA NA NA NA FARGO INTERCHANGE SERVICE MARION NA NA NA NA NA NA NA NA NA KEIZER SERVICE MARION NA NA NA NA NA NA NA NA NA DUNTHORPE-RIVERDALE 1 SERVICE MULTNOMAH 0 0 0 0 0 0 0 0 0 * METRO J SERVICE MULTNOMAH 4,442,922 0 4,440,405 0 4,440,405 0 0 8,607,935 13,048,340 BIGGS SERVICE SHERMAN 65,391 0 60,494 0 60,494 0 0 0 60,494 HEBO JT SANITARY AND WATER TILLAMOOK 0 0 0 0 0 0 0 0 0 TILLAMOOK CO 4H & EXTENSION TILLAMOOK 207,622 0 207,622 0 207,622 0 0 0 207,622 UNION CO 4H EXTENSION UNION 186,743 0 186,743 0 186,743 0 0 0 186,743 WALLOWA COUNTY 4-H & EXTENSION WALLOWA 83,288 0 83,288 0 83,288 0 0 0 83,288 WALLOWA COUNTY ANIMAL CONTROL WALLOWA 29,061 0 29,061 0 29,061 0 0 0 29,061 WALLOWA LAKE SERVICE WALLOWA 0 0 0 0 0 0 0 50,549 50,549 * METRO J SERVICE WASHINGTON 3,343,702 0 3,343,702 0 3,343,702 0 0 6,489,380 9,833,082 WHEELER CO 4-H EXTENSION WHEELER 47,041 0 47,041 0 47,041 0 0 0 47,041 YAMHILL CO EXTENSION YAMHILL 233,281 0 233,281 0 233,281 0 0 0 233,281 STATEWIDE 16,158,993 0 15,661,338 0 15,661,338 0 0 19,082,631 34,743,968 NUMBER OF SERVICE TAX DISTRICTS: 38 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

231

TABLE 2.16.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY SERVICE DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- NORTH ALBANY COUNTY SERVICE BENTON 340 40 299 0 0 0 0 0 2 CLACKAMAS COUNTY SERVICE 1A CLACKAMAS 0 0 0 0 0 0 0 0 0 CLACKAMAS COUNTY SERVICE 1B CLACKAMAS 0 0 0 0 0 0 0 0 0 COUNTY SOIL CONS CLACKAMAS 0 0 0 0 0 0 0 0 0 DUNTHORPE-RIVERDALE 5 SERVICE CLACKAMAS 0 0 0 0 0 0 0 0 0 * METRO J SERVICE CLACKAMAS 14,711 5,677 2,077 0 0 0 301 0 6,656 SERVICE DISTRICT 1 CLACKAMAS 0 0 0 0 0 0 0 0 0 TRI-CITY SERVICE CLACKAMAS 0 0 0 0 0 0 0 0 0 ARCH CAPE SANITARY CLATSOP 0 0 0 0 0 0 0 0 0 CLATSOP 4H AND EXTENSION CLATSOP 181 16 159 1 0 0 0 0 5 COLUMBIA 4H $ EXTENSION COLUMBIA 1,328 812 278 0 0 0 0 0 239 AGRICULTURAL EXTENSION SERVICE CROOK 2,289 1,877 0 0 0 0 0 0 412 CURRY CO 4H SERVICE CURRY 186 56 128 0 0 0 0 0 3 BLACK BUTTE SERVICE DESCHUTES 0 0 0 0 0 0 0 0 0 DESCHUTES CO EXTENSION SERVICE DESCHUTES 670 319 14 0 193 0 0 0 144 SUNRIVER SERVICE DESCHUTES 0 0 0 0 0 0 0 0 0 GRANT CO EXTENSION SERVICE GRANT 135 76 0 0 0 0 59 0 0 JOSEPHINE CO EXTENSION JOSEPHINE 433 60 149 7 0 0 4 0 215 LAKE COUNTY EXTENSION LAKE 557 281 0 0 0 0 0 0 276 METRO WW SERVICE LANE NA NA NA NA NA NA NA NA NA LINCOLN CO EXTENSION LINCOLN 147 77 63 0 0 0 0 0 8 LINCOLN CO WASTE DISPOSAL LINCOLN 0 0 0 0 0 0 0 0 0 OAKVILLE COMMUNITY CENTER LINN 0 0 0 0 0 0 0 0 0 EAST SALEM SEWER & DRAINAGE MARION NA NA NA NA NA NA NA NA NA FARGO INTERCHANGE SERVICE MARION NA NA NA NA NA NA NA NA NA KEIZER SERVICE MARION NA NA NA NA NA NA NA NA NA DUNTHORPE-RIVERDALE 1 SERVICE MULTNOMAH 0 0 0 0 0 0 0 0 0 * METRO J SERVICE MULTNOMAH 37,226 0 0 0 8,256 0 0 0 28,970 BIGGS SERVICE SHERMAN 0 0 0 0 0 0 0 0 0 HEBO JT SANITARY AND WATER TILLAMOOK 0 0 0 0 0 0 0 0 0 TILLAMOOK CO 4H & EXTENSION TILLAMOOK 397 225 117 0 0 0 0 0 55 UNION CO 4H EXTENSION UNION 245 195 28 0 0 0 0 0 22 WALLOWA COUNTY 4-H & EXTENSION WALLOWA 171 171 0 0 0 0 0 0 0 WALLOWA COUNTY ANIMAL CONTROL WALLOWA 60 60 0 0 0 0 0 0 0 WALLOWA LAKE SERVICE WALLOWA 0 0 0 0 0 0 0 0 0 * METRO J SERVICE WASHINGTON 38,719 17,828 3,233 0 0 0 222 0 17,437 WHEELER CO 4-H EXTENSION WHEELER 0 0 0 0 0 0 0 0 0 YAMHILL CO EXTENSION YAMHILL 1,045 811 234 0 0 0 0 0 0 STATEWIDE 98,842 28,579 6,779 8 8,449 0 585 0 54,443 NUMBER OF SERVICE TAX DISTRICTS: 38 * Indicates a joint district.

232

TABLE 2.16.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY SERVICE DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- NORTH ALBANY COUNTY SERVICE BENTON 409,041 0 0 0 409,041 CLACKAMAS COUNTY SERVICE 1A CLACKAMAS 3,131 0 0 0 3,131 CLACKAMAS COUNTY SERVICE 1B CLACKAMAS 195,615 0 0 0 195,615 COUNTY SOIL CONS CLACKAMAS 29,044,559 9,647 0 1,340,342 27,713,864 DUNTHORPE-RIVERDALE 5 SERVICE CLACKAMAS 15,884 0 0 0 15,884 * METRO J SERVICE CLACKAMAS 21,447,739 1,230 0 1,186,225 20,262,744 SERVICE DISTRICT 1 CLACKAMAS 5,266,183 0 0 661,164 4,605,019 TRI-CITY SERVICE CLACKAMAS 4,320,021 0 0 118,126 4,201,895 ARCH CAPE SANITARY CLATSOP 103,074 0 0 0 103,074 CLATSOP 4H AND EXTENSION CLATSOP 3,342,236 0 399 56,152 3,286,483 COLUMBIA 4H $ EXTENSION COLUMBIA 3,256,887 736 1,847 43,703 3,215,768 AGRICULTURAL EXTENSION SERVICE CROOK 1,198,920 0 0 0 1,198,920 CURRY CO 4H SERVICE CURRY 2,064,531 1,270 2 22,794 2,043,009 BLACK BUTTE SERVICE DESCHUTES 453,735 0 0 0 453,735 DESCHUTES CO EXTENSION SERVICE DESCHUTES 13,349,476 0 0 185,628 13,163,848 SUNRIVER SERVICE DESCHUTES 1,000,494 0 0 0 1,000,494 GRANT CO EXTENSION SERVICE GRANT 370,618 0 393 0 371,011 JOSEPHINE CO EXTENSION JOSEPHINE 4,761,213 1,561 0 134,125 4,628,650 LAKE COUNTY EXTENSION LAKE 420,170 367 594 0 421,132 METRO WW SERVICE LANE NA NA NA NA NA LINCOLN CO EXTENSION LINCOLN 5,142,282 0 36 385,751 4,756,567 LINCOLN CO WASTE DISPOSAL LINCOLN 5,142,282 0 36 385,751 4,756,567 OAKVILLE COMMUNITY CENTER LINN 32,595 0 0 0 32,595 EAST SALEM SEWER & DRAINAGE MARION NA NA NA NA NA FARGO INTERCHANGE SERVICE MARION NA NA NA NA NA KEIZER SERVICE MARION NA NA NA NA NA DUNTHORPE-RIVERDALE 1 SERVICE MULTNOMAH 385,140 0 0 0 385,140 * METRO J SERVICE MULTNOMAH 48,580,220 26,050 0 2,836,380 45,769,889 BIGGS SERVICE SHERMAN 16,323 0 0 0 16,323 HEBO JT SANITARY AND WATER TILLAMOOK 0 0 0 0 0 TILLAMOOK CO 4H & EXTENSION TILLAMOOK 3,009,015 0 0 0 3,009,015 UNION CO 4H EXTENSION UNION 1,180,485 0 844 27,901 1,153,428 WALLOWA COUNTY 4-H & EXTENSION WALLOWA 511,965 0 579 0 512,544 WALLOWA COUNTY ANIMAL CONTROL WALLOWA 511,965 0 579 0 512,544 WALLOWA LAKE SERVICE WALLOWA 60,984 0 0 0 60,984 * METRO J SERVICE WASHINGTON 35,072,979 0 0 475,992 34,596,987 WHEELER CO 4-H EXTENSION WHEELER 83,549 694 0 0 84,242 YAMHILL CO EXTENSION YAMHILL 5,195,570 0 0 0 5,195,570 STATEWIDE 152,328,228 31,907 4,695 5,555,394 146,809,437 NUMBER OF SERVICE DISTRICTS: 38 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

233

TABLE 2.16.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY SERVICE DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- NORTH ALBANY COUNTY SERVICE BENTON 409,041 400,554 137 831 7,519 COUNTY SOIL CONS CLACKAMAS 3,165 3,165 0 0 0 * METRO J SERVICE CLACKAMAS 21,447,739 20,307,667 612,443 86,449 441,180 CLATSOP 4H AND EXTENSION CLATSOP 3,342,236 3,094,133 101,511 24,424 122,168 COLUMBIA 4H $ EXTENSION COLUMBIA 3,256,887 2,691,729 72,223 142,827 350,108 AGRICULTURAL EXTENSION SERVICE CROOK 1,198,920 1,103,687 36,670 13,793 44,770 CURRY CO 4H SERVICE CURRY 2,064,531 1,917,632 37,586 79,736 29,577 BLACK BUTTE SERVICE DESCHUTES 453,735 449,929 2,273 0 1,533 DESCHUTES CO EXTENSION SERVICE DESCHUTES 13,349,476 12,625,305 339,456 61,386 323,329 SUNRIVER SERVICE DESCHUTES 1,000,494 984,375 9,904 0 6,215 GRANT CO EXTENSION SERVICE GRANT 370,618 344,260 10,972 4,871 10,515 JOSEPHINE CO EXTENSION JOSEPHINE 4,761,213 4,413,769 94,689 133,238 119,516 LAKE COUNTY EXTENSION LAKE 420,170 366,189 9,697 6,088 38,196 METRO WW SERVICE LANE NA NA NA NA NA LINCOLN CO EXTENSION LINCOLN 5,142,282 4,792,342 105,371 89,568 155,000 LINCOLN CO WASTE DISPOSAL LINCOLN 5,142,282 4,792,342 105,371 89,568 155,000 OAKVILLE COMMUNITY CENTER LINN 32,595 25,564 21 1,322 5,688 EAST SALEM SEWER & DRAINAGE MARION 1,702,350 1,610,003 44,415 19,594 28,338 FARGO INTERCHANGE SERVICE MARION 14,201 12,587 1,097 17 499 KEIZER SERVICE MARION 1,165,866 1,115,898 19,154 6,614 24,199 DUNTHORPE-RIVERDALE 1 SERVICE MULTNOMAH 385,140 384,176 184 0 780 * METRO J SERVICE MULTNOMAH 48,580,220 43,762,442 2,376,474 86,440 2,354,865 BIGGS SERVICE SHERMAN 16,323 12,141 1,020 48 3,114 HEBO JT SANITARY AND WATER TILLAMOOK 95,923 89,670 431 2,902 2,920 TILLAMOOK CO 4H & EXTENSION TILLAMOOK 3,009,015 2,837,829 33,138 39,453 98,594 UNION CO 4H EXTENSION UNION 1,180,485 1,038,776 36,447 9,099 96,162 WALLOWA COUNTY 4-H & EXTENSION WALLOWA 511,965 437,218 6,803 11,785 56,159 WALLOWA COUNTY ANIMAL CONTROL WALLOWA 511,965 437,218 6,803 11,785 56,159 WALLOWA LAKE SERVICE WALLOWA 60,984 56,998 345 650 2,990 * METRO J SERVICE WASHINGTON 35,072,979 32,413,981 1,567,796 90,431 1,000,770 WHEELER CO 4-H EXTENSION WHEELER 83,549 79,906 892 867 1,884 YAMHILL CO EXTENSION YAMHILL 5,195,570 4,782,456 158,088 82,355 172,672 STATEWIDE 152,328,228 140,186,067 5,666,101 991,236 5,484,824 NUMBER OF SERVICE TAX DISTRICTS: 38 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.

234

OTHER DISTRICTS

235

TABLE 2.18.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND OTHER DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ BAKER COUNTY LIBRARY BAKER 589,783 227,939 817,721 569,850 227,938 797,788 19,933 3.4 DURKEE COMMUNITY BUILDING BAKER 15,023 0 15,023 15,023 0 15,023 0 0.0 HEREFORD COMMUNITY HALL BAKER 6,230 0 6,230 6,230 0 6,230 0 0.0 * BENTON COUNTY LIBRARY BENTON 2,001,850 0 2,001,850 2,001,559 0 2,001,559 310 0.0 CLACKAMAS CO ENHANCED LAW ENF CLACKAMAS 4,180,611 0 4,180,611 4,180,499 0 4,180,499 112 0.0 ESTACADA LIBRARY CLACKAMAS 0 121,138 121,138 0 121,138 121,138 0 NA MOLALLA MASS TRANSIT CLACKAMAS 0 0 0 0 0 0 0 NA * TRI-MET TRANSIT CLACKAMAS 0 2,340,675 2,340,675 0 2,335,565 2,335,565 0 NA CLATSOP CO RURAL LAW ENF CLATSOP 832,310 0 832,310 832,256 0 832,256 53 0.0 SUNSET EMPIRE TRANSPORTATION CLATSOP 628,234 0 628,234 627,392 0 627,392 843 0.1 CLATSKANIE LIBRARY COLUMBIA 125,449 0 125,449 125,214 0 125,214 234 0.2 CLATSKANIE PUD COLUMBIA 0 0 0 0 0 0 0 NA COLUMBIA RIVER PUD COLUMBIA 0 0 0 0 0 0 0 NA SCAPPOOSE LIBRARY COLUMBIA 177,753 0 177,753 177,753 0 177,753 0 0.0 COOS 4H/EXTENSION COOS 308,493 0 308,493 308,256 0 308,256 236 0.1 COOS COUNTY AIRPORT COOS 832,916 0 832,916 832,278 0 832,278 638 0.1 COOS COUNTY LIBRARY COOS 2,529,434 0 2,529,434 2,527,495 0 2,527,495 1,939 0.1 CC HISTORICAL FUND CROOK 71,935 0 71,935 71,812 0 71,812 123 0.2 AGNESS LIBRARY CURRY 14,250 0 14,250 14,250 0 14,250 0 0.0 CHETCO COMMUNITY LIBRARY CURRY 534,653 0 534,653 534,653 0 534,653 0 0.0 CURRY PUBLIC LIBRARY CURRY 301,554 0 301,554 301,554 0 301,554 0 0.0 LANGLOIS LIBRARY CURRY 53,505 0 53,505 53,505 0 53,505 0 0.0 PORT ORFORD LIBRARY CURRY 90,962 0 90,962 90,962 0 90,962 0 0.0 BEND LIBRARY DESCHUTES 0 727,120 727,120 0 727,120 727,120 0 NA DESCHUTES COUNTY LIBRARY DESCHUTES 7,240,537 0 7,240,537 7,240,525 0 7,240,525 12 0.0 LAPINE LIBRARY DESCHUTES 0 0 0 0 0 0 0 NA REDMOND LIBRARY DESCHUTES 0 187,045 187,045 0 187,045 187,045 0 NA SISTERS LIBRARY DESCHUTES 0 0 0 0 0 0 0 NA SUN RIVER LIBRARY DESCHUTES 0 93,494 93,494 0 93,494 93,494 0 NA * NORTHERN OR REGIONAL CORRECTIONS GILLIAM 0 92,958 92,958 0 92,958 92,958 0 NA HOOD RIVER CO TRANSIT HOOD RIVER 98,114 0 98,114 98,114 0 98,114 0 0.0 * NORTHERN OR REGIONAL CORRECTIONS HOOD RIVER 0 457,691 457,691 0 457,691 457,691 0 NA ROGUE VALLEY TRANSPORTATION JACKSON 1,669,892 0 1,669,892 1,668,963 0 1,668,963 929 0.1 WHITE CITY ENHANCED LAW ENF JACKSON 404,094 0 404,094 404,082 0 404,082 12 0.0 WHITE CITY LIGHTING DISTRICT JACKSON 93,971 0 93,971 93,969 0 93,969 3 0.0 * JEFFERSON COUNTY LIBRARY JEFFERSON 422,198 0 422,198 421,407 0 421,407 791 0.2 BASIN TRANSIT KLAMATH 885,994 0 885,994 870,074 0 870,074 15,919 1.8 KLAMATH COUNTY LIBRARY KLAMATH 1,882,618 0 1,882,618 1,866,131 0 1,866,131 16,486 0.9 LAKE COUNTY LIBRARY LAKE 191,449 0 191,449 189,821 0 189,821 1,628 0.9 * EMERALD PUD LANE NA NA NA NA NA NA NA NA FERN RIDGE LIBRARY LANE 360,637 0 360,637 357,022 0 357,022 3,615 1.0 LANE LIBRARY DISTRICT LANE 244,932 0 244,932 244,932 0 244,932 0 0.0 SIUSLAW PUBLIC LIBRARY LANE 638,706 110,966 749,672 638,705 110,966 749,671 0 0.0 LINCOLN COUNTY LIBRARY LINCOLN 948,009 0 948,009 947,889 0 947,889 119 0.0 LINCOLN COUNTY TRANSPORTATION LINCOLN 463,380 0 463,380 462,289 0 462,289 1,090 0.2 * BENTON COUNTY LIBRARY LINN 3,996 0 3,996 3,996 0 3,996 0 0.0 * CHEMEKETA LIBRARY LINN 19,563 0 19,563 19,563 0 19,563 0 0.0 * EMERALD PUD LINN 0 0 0 0 0 0 0 NA

236

TABLE 2.18.1 TAX EXTENDED, TAX IMPOSED, AND REDUCTION DUE TO MEASURE 5 RATE LIMITS, BY LIMIT CATEGORY AND OTHER DISTRICT: FY 2005-06 -----------------TAX EXTENDED----------------- -----------------TAX IMPOSED------------------ ---------REDUCTION--------- $ REDUCTION PERCENT OF TAXING DISTRICT COUNTY INSIDE LIMIT OUTSIDE LIMIT TOTAL INSIDE LIMIT OUTSIDE LIMIT TOTAL DUE TO LIMIT TAX EXTENDED -------------------------------- ------------ --------------- -------------- --------------- --------------- -------------- --------------- -------------- ------------ * CHEMEKETA LIBRARY MARION 1,238,859 0 1,238,859 1,234,516 0 1,234,516 4,344 0.4 * SALEM AREA J TRANSIT MARION 7,003,358 0 7,003,358 6,980,150 0 6,980,150 23,208 0.3 SILVER FALLS LIBRARY MARION 487,581 0 487,581 487,581 0 487,581 0 0.0 OREGON TRAIL LIBRARY MORROW 225,595 0 225,595 219,125 0 219,125 6,470 2.9 * TRI-MET TRANSIT MULTNOMAH 0 5,468,891 5,468,891 0 5,468,891 5,468,891 0 NA BUELL RED PRAIRE POLK 0 0 0 0 0 0 0 NA * CHEMEKETA LIBRARY POLK 283,776 0 283,776 283,775 0 283,775 1 0.0 POLK SENIOR TRANSIT DISTRICT POLK 0 0 0 0 0 0 0 NA * SALEM AREA J TRANSIT POLK 981,584 0 981,584 981,581 0 981,581 3 0.0 * NORTHERN OR REGIONAL CORRECTIONS SHERMAN 0 71,248 71,248 0 71,248 71,248 0 NA TILLAMOOK COUNTY TRANSPORTATION TILLAMOOK 601,803 0 601,803 601,720 0 601,720 83 0.0 EAST UMATILLA CHEMICAL CONTROL UMATILLA 6,977 0 6,977 6,977 0 6,977 0 0.0 UMATILLA CO SPECIAL LIBRARY UMATILLA 1,105,681 0 1,105,681 1,103,856 0 1,103,856 1,825 0.2 * JEFFERSON COUNTY LIBRARY WASCO 7,077 0 7,077 7,077 0 7,077 0 0.0 * NORTHERN OR REGIONAL CORRECTIONS WASCO 0 466,473 466,473 0 466,473 466,473 0 NA ENHANCED SHERIF PATROL WASHINGTON 14,080,272 0 14,080,272 14,080,225 0 14,080,225 47 0.0 * TRI-MET TRANSIT WASHINGTON 0 4,146,711 4,146,711 0 4,146,711 4,146,711 0 NA * CHEMEKETA LIBRARY YAMHILL 257,059 0 257,059 257,056 0 257,056 3 0.0 STATEWIDE 55,142,656 14,512,350 69,655,006 55,041,661 14,507,240 69,548,901 101,013 0.2 NUMBER OF OTHER TAX DISTRICTS: 66 * Indicates a joint district.

237

TABLE 2.18.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY OTHER DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- BAKER COUNTY LIBRARY BAKER 518,697 71,085 518,697 0 518,697 71,085 0 227,939 817,721 DURKEE COMMUNITY BUILDING BAKER 15,023 0 15,023 0 15,023 0 0 0 15,023 HEREFORD COMMUNITY HALL BAKER 6,230 0 6,230 0 6,230 0 0 0 6,230 * BENTON COUNTY LIBRARY BENTON 2,001,859 0 2,001,859 0 2,001,859 0 0 0 2,001,859 CLACKAMAS CO ENHANCED LAW ENF CLACKAMAS 4,180,611 0 4,180,611 0 4,180,611 0 0 0 4,180,611 ESTACADA LIBRARY CLACKAMAS NA 0 0 0 0 0 0 121,138 121,138 MOLALLA MASS TRANSIT CLACKAMAS NA 0 0 0 0 0 0 0 0 * TRI-MET TRANSIT CLACKAMAS 0 0 0 0 0 0 0 2,340,675 2,340,675 CLATSOP CO RURAL LAW ENF CLATSOP 1,040,387 0 832,310 0 832,310 0 0 0 832,310 SUNSET EMPIRE TRANSPORTATION CLATSOP 628,234 0 628,234 0 628,234 0 0 0 628,234 CLATSKANIE LIBRARY COLUMBIA 125,448 0 125,448 0 125,448 0 0 0 125,448 CLATSKANIE PUD COLUMBIA 0 0 0 0 0 0 0 0 0 COLUMBIA RIVER PUD COLUMBIA 0 0 0 0 0 0 0 0 0 SCAPPOOSE LIBRARY COLUMBIA 177,754 0 177,754 0 177,754 0 0 0 177,754 COOS 4H/EXTENSION COOS 308,495 0 308,495 0 308,495 0 0 0 308,495 COOS COUNTY AIRPORT COOS 832,916 0 832,916 0 832,916 0 0 0 832,916 COOS COUNTY LIBRARY COOS 2,529,432 0 2,529,432 0 2,529,432 0 0 0 2,529,432 CC HISTORICAL FUND CROOK 0 71,935 0 0 0 71,935 0 0 71,935 AGNESS LIBRARY CURRY 14,250 0 14,250 0 14,250 0 0 0 14,250 CHETCO COMMUNITY LIBRARY CURRY 534,652 0 534,652 0 534,652 0 0 0 534,652 CURRY PUBLIC LIBRARY CURRY 301,554 0 301,554 0 301,554 0 0 0 301,554 LANGLOIS LIBRARY CURRY 53,505 0 53,505 0 53,505 0 0 0 53,505 PORT ORFORD LIBRARY CURRY 90,962 0 90,962 0 90,962 0 0 0 90,962 BEND LIBRARY DESCHUTES 0 0 0 0 0 0 0 727,120 727,120 DESCHUTES COUNTY LIBRARY DESCHUTES 7,240,526 0 7,240,526 0 7,240,526 0 0 0 7,240,526 LAPINE LIBRARY DESCHUTES NA 0 0 0 0 0 0 0 0 REDMOND LIBRARY DESCHUTES 0 0 0 0 0 0 0 187,044 187,044 SISTERS LIBRARY DESCHUTES 0 0 0 0 0 0 0 0 0 SUN RIVER LIBRARY DESCHUTES 0 0 0 0 0 0 0 93,494 93,494 * NORTHERN OR REGIONAL CORRECTIONS GILLIAM 0 0 0 0 0 0 0 92,958 92,958 HOOD RIVER CO TRANSIT HOOD RIVER 98,113 0 98,113 0 98,113 0 0 0 98,113 * NORTHERN OR REGIONAL CORRECTIONS HOOD RIVER 0 0 0 0 0 0 0 457,691 457,691 ROGUE VALLEY TRANSPORTATION JACKSON 1,669,891 0 1,669,891 0 1,669,891 0 0 0 1,669,891 WHITE CITY ENHANCED LAW ENF JACKSON 404,094 0 404,094 0 404,094 0 0 0 404,094 WHITE CITY LIGHTING DISTRICT JACKSON 93,971 0 93,971 0 93,971 0 0 0 93,971 * JEFFERSON COUNTY LIBRARY JEFFERSON 422,197 0 422,197 0 422,197 0 0 0 422,197 BASIN TRANSIT KLAMATH 885,992 0 885,992 0 885,992 0 0 0 885,992 KLAMATH COUNTY LIBRARY KLAMATH 1,882,627 0 1,882,627 0 1,882,627 0 0 0 1,882,627 LAKE COUNTY LIBRARY LAKE 191,446 0 191,446 0 191,446 0 0 0 191,446 * EMERALD PUD LANE NA NA NA NA NA NA NA NA NA FERN RIDGE LIBRARY LANE 213,872 146,766 213,872 0 213,872 146,766 0 0 360,637 LANE LIBRARY DISTRICT LANE 244,932 0 244,932 0 244,932 0 0 0 244,932 SIUSLAW PUBLIC LIBRARY LANE 638,706 0 638,706 0 638,706 0 0 110,966 749,672 LINCOLN COUNTY LIBRARY LINCOLN 692,667 255,337 692,667 0 692,667 255,337 0 0 948,004 LINCOLN COUNTY TRANSPORTATION LINCOLN 463,377 0 463,377 0 463,377 0 0 0 463,377 * BENTON COUNTY LIBRARY LINN 3,996 0 3,996 0 3,996 0 0 0 3,996 * CHEMEKETA LIBRARY LINN 19,563 0 19,563 0 19,563 0 0 0 19,563 * EMERALD PUD LINN 0 0 0 0 0 0 0 0 0

238

TABLE 2.18.2 FULL PERMANENT RATE AND LOCAL OPTION TAXING AUTHORITY, TIMBER OFFSETS, AND PROPERTY TAX TO EXTEND BY OTHER DISTRICT: FY 2005-06 FULL LOCAL PERMANENT FULL PERMANENT OPTION PERMANENT TIMBER AUTHORITY USED LOCAL OPTION BONDS & TOTAL TAX TAXING DISTRICT COUNTY AUTHORITY AUTHORITY AUTHORITY USED OFFSETS LESS OFFSETS AUTHORITY USED GAP BONDS INTEREST TO EXTEND -------------------------------- ----------- --------------- -------------- --------------- ---------- --------------- --------------- -------------- --------------- --------------- * CHEMEKETA LIBRARY MARION 1,238,853 0 1,238,853 0 1,238,853 0 0 0 1,238,853 * SALEM AREA J TRANSIT MARION 7,003,352 0 7,003,352 0 7,003,352 0 0 0 7,003,352 SILVER FALLS LIBRARY MARION 487,580 0 487,580 0 487,580 0 0 0 487,580 OREGON TRAIL LIBRARY MORROW 225,595 0 225,595 0 225,595 0 0 0 225,595 * TRI-MET TRANSIT MULTNOMAH 0 0 0 0 0 0 0 5,468,962 5,468,962 BUELL RED PRAIRE POLK NA 0 0 0 0 0 0 0 0 * CHEMEKETA LIBRARY POLK 283,775 0 283,775 0 283,775 0 0 0 283,775 POLK SENIOR TRANSIT DISTRICT POLK NA 0 0 0 0 0 0 0 0 * SALEM AREA J TRANSIT POLK 981,578 0 981,578 0 981,578 0 0 0 981,578 * NORTHERN OR REGIONAL CORRECTIONS SHERMAN 0 0 0 0 0 0 0 71,249 71,249 TILLAMOOK COUNTY TRANSPORTATION TILLAMOOK 601,803 0 601,803 0 601,803 0 0 0 601,803 EAST UMATILLA CHEMICAL CONTROL UMATILLA 13,470 0 6,978 0 6,978 0 0 0 6,978 UMATILLA CO SPECIAL LIBRARY UMATILLA 1,105,681 0 1,105,681 0 1,105,681 0 0 0 1,105,681 * JEFFERSON COUNTY LIBRARY WASCO 7,076 0 7,076 0 7,076 0 0 0 7,076 * NORTHERN OR REGIONAL CORRECTIONS WASCO 0 0 0 0 0 0 0 466,474 466,474 ENHANCED SHERIF PATROL WASHINGTON 7,931,052 6,150,000 7,931,052 0 7,931,052 6,149,213 0 0 14,080,265 * TRI-MET TRANSIT WASHINGTON 0 0 0 0 0 0 0 4,146,705 4,146,705 * CHEMEKETA LIBRARY YAMHILL 257,059 0 257,059 0 257,059 0 0 0 257,059 STATEWIDE 48,662,853 6,695,123 48,448,283 0 48,448,283 6,694,336 0 14,512,414 69,655,033 NUMBER OF OTHER TAX DISTRICTS: 66 NOTES: Total Tax Extended may not equal the sum of its components due to rounding at the individual account level. Gap Bonds include the city of Portland pension levy. * Indicates a joint district.

239

TABLE 2.18.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY OTHER DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- BAKER COUNTY LIBRARY BAKER 39 39 0 0 0 0 0 0 0 DURKEE COMMUNITY BUILDING BAKER 0 0 0 0 0 0 0 0 0 HEREFORD COMMUNITY HALL BAKER 0 0 0 0 0 0 0 0 0 * BENTON COUNTY LIBRARY BENTON 10,796 2,307 650 0 0 0 0 0 7,839 CLACKAMAS CO ENHANCED LAW ENF CLACKAMAS 6,372 0 1,046 0 0 0 0 0 5,326 ESTACADA LIBRARY CLACKAMAS 339 240 99 0 0 0 0 0 0 MOLALLA MASS TRANSIT CLACKAMAS 0 0 0 0 0 0 0 0 0 * TRI-MET TRANSIT CLACKAMAS 3,643 554 797 0 22 0 126 0 2,145 CLATSOP CO RURAL LAW ENF CLATSOP 1,896 171 1,717 8 0 0 0 0 0 SUNSET EMPIRE TRANSPORTATION CLATSOP 549 48 483 2 0 0 0 0 16 CLATSKANIE LIBRARY COLUMBIA 2,772 2,744 28 0 0 0 0 0 0 CLATSKANIE PUD COLUMBIA 0 0 0 0 0 0 0 0 0 COLUMBIA RIVER PUD COLUMBIA 0 0 0 0 0 0 0 0 0 SCAPPOOSE LIBRARY COLUMBIA 814 339 345 0 0 0 0 0 130 COOS 4H/EXTENSION COOS 992 11 659 0 0 0 0 0 321 COOS COUNTY AIRPORT COOS 2,680 30 1,782 0 0 0 0 0 869 COOS COUNTY LIBRARY COOS 8,140 90 5,411 0 0 0 0 0 2,638 CC HISTORICAL FUND CROOK 1,138 933 0 0 0 0 0 0 205 AGNESS LIBRARY CURRY 0 0 0 0 0 0 0 0 0 CHETCO COMMUNITY LIBRARY CURRY 588 173 415 0 0 0 0 0 0 CURRY PUBLIC LIBRARY CURRY 256 94 145 0 0 0 0 0 16 LANGLOIS LIBRARY CURRY 0 0 0 0 0 0 0 0 0 PORT ORFORD LIBRARY CURRY 28 0 28 0 0 0 0 0 0 BEND LIBRARY DESCHUTES 1,325 140 64 0 852 0 0 0 269 DESCHUTES COUNTY LIBRARY DESCHUTES 16,458 7,840 354 0 4,730 0 0 0 3,534 LAPINE LIBRARY DESCHUTES 0 0 0 0 0 0 0 0 0 REDMOND LIBRARY DESCHUTES 747 640 0 0 0 0 0 0 107 SISTERS LIBRARY DESCHUTES 0 0 0 0 0 0 0 0 0 SUN RIVER LIBRARY DESCHUTES 4 0 0 0 0 0 0 0 4 * NORTHERN OR REGIONAL CORRECTIONS GILLIAM 9 9 0 0 0 0 0 0 0 HOOD RIVER CO TRANSIT HOOD RIVER 743 225 17 0 0 0 0 0 501 * NORTHERN OR REGIONAL CORRECTIONS HOOD RIVER 3,467 1,050 78 0 0 0 0 0 2,339 ROGUE VALLEY TRANSPORTATION JACKSON 5,309 1,356 4 0 0 0 0 0 3,950 WHITE CITY ENHANCED LAW ENF JACKSON 310 0 0 0 0 0 0 0 310 WHITE CITY LIGHTING DISTRICT JACKSON 72 0 0 0 0 0 0 0 72 * JEFFERSON COUNTY LIBRARY JEFFERSON 214 139 0 0 0 0 0 0 75 BASIN TRANSIT KLAMATH 0 0 0 0 0 0 0 0 0 KLAMATH COUNTY LIBRARY KLAMATH 0 0 0 0 0 0 0 0 0 LAKE COUNTY LIBRARY LAKE 1,059 534 0 0 0 0 0 0 525 * EMERALD PUD LANE NA NA NA NA NA NA NA NA NA FERN RIDGE LIBRARY LANE 986 468 258 0 0 0 0 0 260 LANE LIBRARY DISTRICT LANE 389 49 5 0 0 0 0 0 335 SIUSLAW PUBLIC LIBRARY LANE 1,050 39 308 0 0 0 0 0 704 LINCOLN COUNTY LIBRARY LINCOLN 1,051 574 421 0 0 0 0 0 56 LINCOLN COUNTY TRANSPORTATION LINCOLN 318 166 136 0 0 0 0 0 16 * BENTON COUNTY LIBRARY LINN 0 0 0 0 0 0 0 0 0 * CHEMEKETA LIBRARY LINN 32 0 31 0 0 0 0 0 1 * EMERALD PUD LINN 0 0 0 0 0 0 0 0 0 * CHEMEKETA LIBRARY MARION 2,202 1,039 223 0 0 0 0 0 939

240

TABLE 2.18.3 PENALTIES FOR DISQUALIFICATION FROM SPECIAL ASSESSMENT, FEES, AND OTHER TAXES BY OTHER DISTRICT: FY 2005-06 FARM- FOREST- SMALL OPEN HISTORIC LATE CLERICAL TAXING DISTRICT COUNTY TOTAL LAND LAND TRACT SPACE PROPERTY OTHER FILING FEE ERROR -------------------------------- ------------ ------------- ------------- ----------- ---------- ---------- ---------- ---------- ----------- ----------- * SALEM AREA J TRANSIT MARION 5,675 2,004 515 4 0 0 0 0 3,153 SILVER FALLS LIBRARY MARION 4,031 1,271 322 0 0 0 0 0 2,438 OREGON TRAIL LIBRARY MORROW 655 17 0 0 0 0 0 0 638 * TRI-MET TRANSIT MULTNOMAH 15,554 0 0 0 3,460 0 0 0 12,094 BUELL RED PRAIRE POLK 0 0 0 0 0 0 0 0 0 * CHEMEKETA LIBRARY POLK 650 464 142 0 0 0 0 0 44 POLK SENIOR TRANSIT DISTRICT POLK 0 0 0 0 0 0 0 0 0 * SALEM AREA J TRANSIT POLK 2,040 2,020 20 0 0 0 0 0 0 * NORTHERN OR REGIONAL CORRECTIONS SHERMAN 0 0 0 0 0 0 0 0 0 TILLAMOOK COUNTY TRANSPORTATION TILLAMOOK 1,150 651 340 0 0 0 0 0 159 EAST UMATILLA CHEMICAL CONTROL UMATILLA 31 29 0 0 0 0 0 0 3 UMATILLA CO SPECIAL LIBRARY UMATILLA 2,912 2,397 0 0 0 0 0 0 515 * JEFFERSON COUNTY LIBRARY WASCO 0 0 0 0 0 0 0 0 0 * NORTHERN OR REGIONAL CORRECTIONS WASCO 553 337 0 0 0 0 0 0 216 ENHANCED SHERIF PATROL WASHINGTON 54,981 39,838 3,079 0 0 0 883 0 11,181 * TRI-MET TRANSIT WASHINGTON 16,443 7,499 1,556 0 0 0 93 0 7,295 * CHEMEKETA LIBRARY YAMHILL 1,165 991 175 0 0 0 0 0 0 STATEWIDE 182,628 79,558 21,654 14 9,064 0 1,102 0 71,236 NUMBER OF OTHER TAX DISTRICTS: 66 * Indicates a joint district.

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TABLE 2.18.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY OTHER DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER COUNTY LIBRARY BAKER 972,252 0 183 0 972,435 DURKEE COMMUNITY BUILDING BAKER 113,296 0 0 0 113,296 HEREFORD COMMUNITY HALL BAKER 13,722 0 0 0 13,722 * BENTON COUNTY LIBRARY BENTON 5,091,506 0 0 19,656 5,071,850 CLACKAMAS CO ENHANCED LAW ENF CLACKAMAS 6,468,301 1,230 0 662,097 5,807,435 ESTACADA LIBRARY CLACKAMAS 853,727 2,975 0 0 856,702 MOLALLA MASS TRANSIT CLACKAMAS 975,052 0 0 0 975,052 * TRI-MET TRANSIT CLACKAMAS 20,540,327 4,206 0 919,611 19,624,921 CLATSOP CO RURAL LAW ENF CLATSOP 1,445,587 0 399 0 1,445,986 SUNSET EMPIRE TRANSPORTATION CLATSOP 3,932,957 0 399 56,152 3,877,204 CLATSKANIE LIBRARY COLUMBIA 461,886 0 0 24,511 437,376 CLATSKANIE PUD COLUMBIA 533,494 0 0 31,200 502,294 COLUMBIA RIVER PUD COLUMBIA 2,286,337 736 0 12,503 2,274,570 SCAPPOOSE LIBRARY COLUMBIA 700,923 0 0 0 700,923 COOS 4H/EXTENSION COOS 3,589,590 0 0 119,836 3,469,754 COOS COUNTY AIRPORT COOS 3,589,590 0 0 119,836 3,469,754 COOS COUNTY LIBRARY COOS 3,589,590 0 0 119,836 3,469,754 CC HISTORICAL FUND CROOK 1,198,920 0 0 0 1,198,920 AGNESS LIBRARY CURRY 21,481 0 0 0 21,481 CHETCO COMMUNITY LIBRARY CURRY 1,277,716 1,270 0 22,794 1,256,193 CURRY PUBLIC LIBRARY CURRY 456,278 0 0 0 456,278 LANGLOIS LIBRARY CURRY 69,424 0 0 0 69,424 PORT ORFORD LIBRARY CURRY 182,835 0 2 0 182,837 BEND LIBRARY DESCHUTES 7,391,864 0 0 60,675 7,331,189 DESCHUTES COUNTY LIBRARY DESCHUTES 13,349,476 0 0 185,628 13,163,848 LAPINE LIBRARY DESCHUTES 577,384 0 0 0 577,384 REDMOND LIBRARY DESCHUTES 2,705,665 0 0 119,367 2,586,298 SISTERS LIBRARY DESCHUTES 1,274,958 0 0 5,586 1,269,372 SUN RIVER LIBRARY DESCHUTES 1,399,605 0 0 0 1,399,605 * NORTHERN OR REGIONAL CORRECTIONS GILLIAM 273,876 1,637 0 0 275,513 HOOD RIVER CO TRANSIT HOOD RIVER 1,389,092 0 0 32,585 1,356,507 * NORTHERN OR REGIONAL CORRECTIONS HOOD RIVER 1,389,092 0 0 32,585 1,356,507 ROGUE VALLEY TRANSPORTATION JACKSON 9,955,959 10,086 19 549,739 9,416,325 WHITE CITY ENHANCED LAW ENF JACKSON 576,865 0 0 376,929 199,936 WHITE CITY LIGHTING DISTRICT JACKSON 576,865 0 0 376,929 199,936 * JEFFERSON COUNTY LIBRARY JEFFERSON 981,275 0 0 10,490 970,785 BASIN TRANSIT KLAMATH 1,859,475 2,093 0 24,482 1,837,087 KLAMATH COUNTY LIBRARY KLAMATH 3,863,549 2,093 631 24,482 3,841,791 LAKE COUNTY LIBRARY LAKE 420,170 367 594 0 421,132 * EMERALD PUD LANE NA NA NA NA NA FERN RIDGE LIBRARY LANE 587,062 0 0 27,804 559,258 LANE LIBRARY DISTRICT LANE 415,139 0 0 0 415,139 SIUSLAW PUBLIC LIBRARY LANE 1,237,082 0 0 0 1,237,082 LINCOLN COUNTY LIBRARY LINCOLN 2,837,043 0 36 27,089 2,809,989 LINCOLN COUNTY TRANSPORTATION LINCOLN 5,142,282 0 36 385,751 4,756,567 * BENTON COUNTY LIBRARY LINN 10,125 0 0 0 10,125 * CHEMEKETA LIBRARY LINN 239,150 0 0 0 239,150 * EMERALD PUD LINN 190,604 0 0 0 190,604

242

TABLE 2.18.4 TOTAL AND NET ASSESSED VALUE OF PROPERTY (THOUSANDS OF DOLLARS) BY OTHER DISTRICT: FY 2005-06 TOTAL NET ASSESSED NONPROFIT FISH & URBAN RENEWAL ASSESSED TAXING DISTRICT COUNTY VALUE HOUSING WILDLIFE EXCESS VALUE VALUE -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- * CHEMEKETA LIBRARY MARION 15,664,133 1,671 0 576,753 15,089,051 * SALEM AREA J TRANSIT MARION 9,708,842 1,671 0 549,385 9,161,128 SILVER FALLS LIBRARY MARION 852,621 0 0 4,368 848,254 OREGON TRAIL LIBRARY MORROW 889,566 0 4 0 889,570 * TRI-MET TRANSIT MULTNOMAH 48,588,099 26,050 0 2,836,380 45,777,769 BUELL RED PRAIRE POLK 0 0 0 0 0 * CHEMEKETA LIBRARY POLK 3,516,908 0 0 7,389 3,509,519 POLK SENIOR TRANSIT DISTRICT POLK 0 0 0 0 0 * SALEM AREA J TRANSIT POLK 1,332,621 0 0 0 1,332,621 * NORTHERN OR REGIONAL CORRECTIONS SHERMAN 211,142 0 27 0 211,169 TILLAMOOK COUNTY TRANSPORTATION TILLAMOOK 3,009,015 0 0 0 3,009,015 EAST UMATILLA CHEMICAL CONTROL UMATILLA 341,635 0 0 21,786 319,850 UMATILLA CO SPECIAL LIBRARY UMATILLA 3,026,883 0 155 24,149 3,002,889 * JEFFERSON COUNTY LIBRARY WASCO 16,271 0 0 0 16,271 * NORTHERN OR REGIONAL CORRECTIONS WASCO 1,429,923 0 0 47,426 1,382,497 ENHANCED SHERIF PATROL WASHINGTON 12,460,412 0 0 0 12,460,412 * TRI-MET TRANSIT WASHINGTON 35,251,500 0 0 475,992 34,775,508 * CHEMEKETA LIBRARY YAMHILL 3,142,528 0 0 0 3,142,528 STATEWIDE 193,360,407 48,116 2,049 6,400,531 187,010,042 NUMBER OF OTHER DISTRICTS: 66 NOTES: Statewide totals may not equal the sum of all taxing district values because some taxing districts overlap. Net assessed value is total assessed value plus nonprofit housing value plus fish and wildlife value minus urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. * Indicates a joint district.

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TABLE 2.18.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY OTHER DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- BAKER COUNTY LIBRARY BAKER 972,252 753,049 23,394 6,826 188,983 DURKEE COMMUNITY BUILDING BAKER 113,296 84,654 7,562 244 20,835 HEREFORD COMMUNITY HALL BAKER 13,722 10,453 110 200 2,960 * BENTON COUNTY LIBRARY BENTON 5,091,506 4,759,986 179,233 37,660 114,628 CLACKAMAS CO ENHANCED LAW ENF CLACKAMAS 6,469,612 6,039,984 253,878 58,356 117,393 ESTACADA LIBRARY CLACKAMAS 852,338 680,585 9,988 19,764 142,001 * TRI-MET TRANSIT CLACKAMAS 20,540,337 19,465,336 510,172 109,414 455,416 CLATSOP CO RURAL LAW ENF CLATSOP 1,445,587 1,311,194 45,518 14,539 74,337 SUNSET EMPIRE TRANSPORTATION CLATSOP 3,932,957 3,673,209 108,117 24,702 126,928 CLATSKANIE LIBRARY COLUMBIA 461,886 284,662 4,137 27,701 145,386 CLATSKANIE PUD COLUMBIA 533,494 346,445 4,951 28,356 153,741 COLUMBIA RIVER PUD COLUMBIA 2,286,337 2,054,705 53,656 92,105 85,871 SCAPPOOSE LIBRARY COLUMBIA 700,923 626,331 24,624 31,295 18,672 COOS 4H/EXTENSION COOS 3,589,590 3,286,450 92,295 83,072 127,773 COOS COUNTY AIRPORT COOS 3,589,590 3,286,450 92,295 83,072 127,773 COOS COUNTY LIBRARY COOS 3,589,590 3,286,450 92,295 83,072 127,773 CC HISTORICAL FUND CROOK 1,198,920 1,103,687 36,670 13,793 44,770 AGNESS LIBRARY CURRY 21,481 19,961 198 459 863 CHETCO COMMUNITY LIBRARY CURRY 1,277,716 1,183,779 24,753 56,050 13,135 CURRY PUBLIC LIBRARY CURRY 456,278 422,797 8,569 16,770 8,141 LANGLOIS LIBRARY CURRY 69,424 63,484 1,799 1,937 2,204 PORT ORFORD LIBRARY CURRY 182,835 172,704 2,120 3,641 4,370 BEND LIBRARY DESCHUTES 7,391,864 6,920,353 242,051 43,480 185,980 DESCHUTES COUNTY LIBRARY DESCHUTES 13,349,476 12,625,305 339,456 61,386 323,329 REDMOND LIBRARY DESCHUTES 2,705,665 2,548,476 64,071 14,478 78,640 SISTERS LIBRARY DESCHUTES 41,615 37,435 3,042 0 1,138 SUN RIVER LIBRARY DESCHUTES 1,399,605 1,359,623 13,085 331 26,566 * NORTHERN OR REGIONAL CORRECTIONS GILLIAM 273,876 162,008 16,131 5,962 89,774 HOOD RIVER CO TRANSIT HOOD RIVER 1,389,092 1,264,142 35,004 10,131 79,815 * NORTHERN OR REGIONAL CORRECTIONS HOOD RIVER 1,389,092 1,264,142 35,004 10,131 79,815 ROGUE VALLEY TRANSPORTATION JACKSON 9,955,959 9,174,249 375,547 137,196 268,967 WHITE CITY ENHANCED LAW ENF JACKSON 576,865 489,338 36,257 14,920 36,350 WHITE CITY LIGHTING DISTRICT JACKSON 576,865 489,338 36,257 14,920 36,350 * JEFFERSON COUNTY LIBRARY JEFFERSON 981,275 663,465 19,966 10,306 287,538 BASIN TRANSIT KLAMATH 1,859,475 1,667,177 74,799 35,314 82,185 KLAMATH COUNTY LIBRARY KLAMATH 3,863,549 3,041,821 100,589 78,422 642,717 LAKE COUNTY LIBRARY LAKE 420,170 366,189 9,697 6,088 38,196 * EMERALD PUD LANE NA NA NA NA NA FERN RIDGE LIBRARY LANE 587,062 546,567 8,205 22,323 9,968 LANE LIBRARY DISTRICT LANE 415,139 380,746 6,020 13,725 14,648 SIUSLAW PUBLIC LIBRARY LANE 1,237,082 1,158,894 17,772 36,072 24,344 LINCOLN COUNTY LIBRARY LINCOLN 2,837,043 2,671,779 24,502 61,083 79,678 LINCOLN COUNTY TRANSPORTATION LINCOLN 5,142,282 4,792,342 105,371 89,568 155,000 * BENTON COUNTY LIBRARY LINN 10,125 9,413 711 1 0 * CHEMEKETA LIBRARY LINN 239,150 216,441 4,294 3,894 14,522 * EMERALD PUD LINN 190,604 176,867 13,730 0 7 * CHEMEKETA LIBRARY MARION 15,664,133 14,460,136 456,277 189,784 557,936 * SALEM AREA J TRANSIT MARION 9,708,842 9,013,484 320,589 95,987 278,782 SILVER FALLS LIBRARY MARION 852,621 785,618 17,243 12,096 37,664

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TABLE 2.18.5 TOTAL ASSESSED VALUE OF PROPERTY (REAL, PERSONAL, MANUFACTURED STRUCTURE, AND PUBLIC UTILITY) (THOUSANDS OF DOLLARS) BY OTHER DISTRICT: FY 2005-06 TOTAL REAL PERSONAL MANUFACTURED PUBLIC TAXING DISTRICT COUNTY ASSESSED VALUE PROPERTY PROPERTY STRUCTURE UTILITY -------------------------------- ------------ --------------- --------------- --------------- --------------- --------------- OREGON TRAIL LIBRARY MORROW 889,566 472,770 12,423 16,016 388,358 * TRI-MET TRANSIT MULTNOMAH 48,588,099 43,763,349 2,381,541 86,580 2,356,630 * CHEMEKETA LIBRARY POLK 3,516,908 3,316,179 54,068 46,586 100,074 * SALEM AREA J TRANSIT POLK 1,332,621 1,297,678 10,742 3,673 20,527 * NORTHERN OR REGIONAL CORRECTIONS SHERMAN 211,142 114,721 1,879 8,782 85,760 TILLAMOOK COUNTY TRANSPORTATION TILLAMOOK 3,009,015 2,837,829 33,138 39,453 98,594 EAST UMATILLA CHEMICAL CONTROL UMATILLA 341,635 314,479 10,268 10,217 6,671 UMATILLA CO SPECIAL LIBRARY UMATILLA 3,026,883 2,223,027 75,581 34,426 693,849 * JEFFERSON COUNTY LIBRARY WASCO 16,271 5,832 19 31 10,389 * NORTHERN OR REGIONAL CORRECTIONS WASCO 1,429,923 1,229,321 32,060 15,762 152,781 ENHANCED SHERIF PATROL WASHINGTON 12,460,412 11,850,745 267,702 44,326 297,637 * TRI-MET TRANSIT WASHINGTON 35,251,500 32,591,975 1,548,401 92,864 1,018,259 * CHEMEKETA LIBRARY YAMHILL 3,142,528 2,875,191 97,841 61,268 108,228 STATEWIDE 193,360,407 176,066,963 6,804,578 1,551,669 8,937,197 NUMBER OF OTHER TAX DISTRICTS: 66 NOTES: Assessed values shown are not adjusted for nonprofit housing, state fish and wildlife, or urban renewal excess value. Assessed values shown do not include $23.8 million of unallocated utilities. The components may not add up to the total assessed value due to rounding or discrepancies in the data reported. * Indicates a joint district.