<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:x="urn:schemas-microsoft-com:office:excel" xmlns:p="urn:schemas-microsoft-com:office:powerpoint" xmlns:a="urn:schemas-microsoft-com:office:access" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:s="uuid:BDC6E3F0-6DA3-11d1-A2A3-00AA00C14882" xmlns:rs="urn:schemas-microsoft-com:rowset" xmlns:z="#RowsetSchema" xmlns:b="urn:schemas-microsoft-com:office:publisher" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet" xmlns:c="urn:schemas-microsoft-com:office:component:spreadsheet" xmlns:odc="urn:schemas-microsoft-com:office:odc" xmlns:oa="urn:schemas-microsoft-com:office:activation" xmlns:html="http://www.w3.org/TR/REC-html40" xmlns:q="http://schemas.xmlsoap.org/soap/envelope/" xmlns:rtc="http://microsoft.com/officenet/conferencing" xmlns:D="DAV:" xmlns:Repl="http://schemas.microsoft.com/repl/" xmlns:mt="http://schemas.microsoft.com/sharepoint/soap/meetings/" xmlns:x2="http://schemas.microsoft.com/office/excel/2003/xml" xmlns:ppda="http://www.passport.com/NameSpace.xsd" xmlns:ois="http://schemas.microsoft.com/sharepoint/soap/ois/" xmlns:dir="http://schemas.microsoft.com/sharepoint/soap/directory/" xmlns:ds="http://www.w3.org/2000/09/xmldsig#" xmlns:dsp="http://schemas.microsoft.com/sharepoint/dsp" xmlns:udc="http://schemas.microsoft.com/data/udc" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:sub="http://schemas.microsoft.com/sharepoint/soap/2002/1/alerts/" xmlns:ec="http://www.w3.org/2001/04/xmlenc#" xmlns:sp="http://schemas.microsoft.com/sharepoint/" xmlns:sps="http://schemas.microsoft.com/sharepoint/soap/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:udcs="http://schemas.microsoft.com/data/udc/soap" xmlns:udcxf="http://schemas.microsoft.com/data/udc/xmlfile" xmlns:udcp2p="http://schemas.microsoft.com/data/udc/parttopart" xmlns:wf="http://schemas.microsoft.com/sharepoint/soap/workflow/" xmlns:dsss="http://schemas.microsoft.com/office/2006/digsig-setup" xmlns:dssi="http://schemas.microsoft.com/office/2006/digsig" xmlns:mdssi="http://schemas.openxmlformats.org/package/2006/digital-signature" xmlns:mver="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns:mrels="http://schemas.openxmlformats.org/package/2006/relationships" xmlns:spwp="http://microsoft.com/sharepoint/webpartpages" xmlns:ex12t="http://schemas.microsoft.com/exchange/services/2006/types" xmlns:ex12m="http://schemas.microsoft.com/exchange/services/2006/messages" xmlns:pptsl="http://schemas.microsoft.com/sharepoint/soap/SlideLibrary/" xmlns:spsl="http://microsoft.com/webservices/SharePointPortalServer/PublishedLinksService" xmlns:Z="urn:schemas-microsoft-com:" xmlns:st="" xmlns="http://www.w3.org/TR/REC-html40">

<head>
<meta http-equiv=Content-Type content="text/html; charset=us-ascii">
<meta name=Generator content="Microsoft Word 12 (filtered medium)">
<style>
<!--
 /* Font Definitions */
 @font-face
        {font-family:Calibri;
        panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
        {font-family:Tahoma;
        panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
        {font-family:"Lucida Calligraphy";
        panose-1:3 1 1 1 1 1 1 1 1 1;}
 /* Style Definitions */
 p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        margin-bottom:.0001pt;
        font-size:12.0pt;
        font-family:"Times New Roman","serif";}
a:link, span.MsoHyperlink
        {mso-style-priority:99;
        color:blue;
        text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
        {mso-style-priority:99;
        color:purple;
        text-decoration:underline;}
p
        {mso-style-priority:99;
        mso-margin-top-alt:auto;
        margin-right:0in;
        mso-margin-bottom-alt:auto;
        margin-left:0in;
        font-size:12.0pt;
        font-family:"Times New Roman","serif";}
p.emailquote, li.emailquote, div.emailquote
        {mso-style-name:emailquote;
        mso-style-priority:99;
        mso-margin-top-alt:auto;
        margin-right:0in;
        mso-margin-bottom-alt:auto;
        margin-left:1.0pt;
        font-size:12.0pt;
        font-family:"Times New Roman","serif";}
span.EmailStyle19
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle20
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle21
        {mso-style-type:personal-reply;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
.MsoChpDefault
        {mso-style-type:export-only;
        font-size:10.0pt;}
@page Section1
        {size:8.5in 11.0in;
        margin:1.0in 1.0in 1.0in 1.0in;}
div.Section1
        {page:Section1;}
 /* List Definitions */
 @list l0
        {mso-list-id:890725386;
        mso-list-template-ids:1153048092;}
@list l0:level1
        {mso-level-tab-stop:.5in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level2
        {mso-level-tab-stop:1.0in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level3
        {mso-level-tab-stop:1.5in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level4
        {mso-level-tab-stop:2.0in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level5
        {mso-level-tab-stop:2.5in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level6
        {mso-level-tab-stop:3.0in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level7
        {mso-level-tab-stop:3.5in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level8
        {mso-level-tab-stop:4.0in;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l0:level9
        {mso-level-tab-stop:4.5in;
        mso-level-number-position:left;
        text-indent:-.25in;}
ol
        {margin-bottom:0in;}
ul
        {margin-bottom:0in;}
-->
</style>
<!--[if gte mso 9]><xml>
 <o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
 <o:shapelayout v:ext="edit">
  <o:idmap v:ext="edit" data="1" />
 </o:shapelayout></xml><![endif]-->
</head>

<body lang=EN-US link=blue vlink=purple>

<div class=Section1>

<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Please note:<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>

<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>I must have been in a big hurry cutting and pasting on the
Sample Resolution Imposing The Tax.  Please be advised that the “and
that these taxes are hereby imposed and categorized for tax year 2010-2011 upon
the assessed value of all taxable property within the district” statement
only needs to appear once at the end of the resolution.  See below.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>

<p class=MsoNormal style='text-indent:.5in'><b><span style='font-size:10.0pt;
font-family:"Tahoma","sans-serif"'>c.  </span></b><span style='font-size:
10.0pt;font-family:"Tahoma","sans-serif"'>This action will require a change in
wording in the Resolutions Imposing and Categorizing Taxes.  See the
updated resolutions below.</span><span style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Tahoma","sans-serif"'> </span><span style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>SAMPLE
RESOLUTION IMPOSING THE TAX:</span></b><span style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>BE
IT RESOLVED, that the Board of Directors of ___________ School District hereby
imposes the taxes provided for in the adopted budget:</span><span
style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:1.0in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span
style='font-size:10.0pt;font-family:"Calibri","sans-serif"'><span
style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'>      
</span></span></span><![endif]><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>In
the amount <b><u>or</u></b> at the rate of $x.xxxx per $1,000 of assessed value
for operations; <o:p></o:p></span></p>

<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:1.0in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span
style='font-size:10.0pt;font-family:"Calibri","sans-serif"'><span
style='mso-list:Ignore'>2.<span style='font:7.0pt "Times New Roman"'>      
</span></span></span><![endif]><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>In
the amount <b><u>or</u></b> at the rate of $x.xxxx per $1,000 of assessed value
for local option tax; <o:p></o:p></span></p>

<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:1.0in;text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span
style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><span
style='mso-list:Ignore'>3.<span style='font:7.0pt "Times New Roman"'>      
</span></span></span><![endif]><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>In
the amount of $1,000,000 for bonds;<span style='color:#1F497D'><o:p></o:p></span></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>and
that these taxes are hereby imposed and categorized for tax year 2010-2011 upon
the assessed value of all taxable property within the district as follows:</span><span
style='font-size:10.0pt'> </span><span style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt'> </span><span
style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>SAMPLE
RESOLUTION CATEGORIZING THE TAX:  </span></b><span style='font-family:
"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>                    <span
style='color:#1F497D'>                                           
</span>    <b>Education
Limitation                   
Excluded from Limitation</b></span><span style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>Permanent
Rate Tax..……………<span style='color:#1F497D'>….</span>………..$x.xxxx/$1,000</span><span
style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>Local
Option Tax………………………<span
style='color:#1F497D'>…</span>……..$x.xxxx/$1,000</span><span
style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'>Debt
Service
Levy…………………………………………………………………………………….$X,XXX,XXX<o:p></o:p></span></p>

<p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p>

<p class=MsoNormal><span style='color:#1F497D'>I also had an error in the
Function 1111 and 1112 statement.  On July 1, 2011, Function 1111 –
Elementary Programs’ description will change to K-5 or 6; Function 1112
will be deleted and Function 1121 – Middle/Junior High Programs will
remain unchanged. <o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>

<p class=MsoNormal><span style='color:#1F497D'>I hope this clears some things
up.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Lucida Calligraphy";
color:blue'>Barb Cruickshank</span><span style='font-size:10.0pt;color:#1F497D'>
<br>
</span><span style='font-size:10.0pt;font-family:"Lucida Calligraphy";
color:blue'>Oregon Dept of Education</span><span style='font-size:10.0pt;
color:#1F497D'> <br>
</span><span style='font-size:10.0pt;font-family:"Lucida Calligraphy";
color:blue'>(503) 947-5916</span><span style='font-size:10.0pt;color:#1F497D'> <br>
</span><span style='font-size:10.0pt;font-family:"Lucida Calligraphy";
color:blue'>(503) 378-5156 Fax</span><span style='font-size:10.0pt;color:#1F497D'>
<br>
</span><span style='font-size:10.0pt;font-family:"Lucida Calligraphy";
color:blue'>barbara.cruickshank@state.or.us</span><span style='font-size:10.0pt;
color:#1F497D'> </span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p></o:p></span></p>

</div>

<p>**********************************************************************<br />This email and any files transmitted with it are confidential and<br />intended solely for the use of the individual or entity to whom they<br />are addressed. If you have received this email in error please notify<br />the sender immediately and delete the communication and any attachments.</p><p>This footnote also confirms that this email message has been swept by<br />MIMEsweeper for the presence of computer viruses.<br />**********************************************************************</p>
</body>

</html>