What is an "And/Or" tax code?
An "And/Or" tax code relates to properties that are in rural fire protection districts. All rural properties with structures, and properties up to 5 acres in size, pay taxes to the Rural Fire Protection District that it is located within. Rural properties without any structures, or with land greater than 5 acres, typically with timber, will be protected by the State of Oregon Forestry - Fire Patrol. Basically, the land use and size of the area determines how the tax rate is applied. So a tax lot could be in Rural Fire AND Fire Patrol. Or, the tax lot could be all in Rural Fire OR all in Fire Patrol.