Section 478.480 - Formation of tax zones; basis for zones; public hearing(1) A district board may divide its district into zones for the purpose of imposing and levying ad valorem taxes at different rates on the assessed value of all taxable property in each zone. The establishment of zones within a district under this section shall be based upon differences in the services provided by the district to the residents and their property in each zone.(2) When a district board decides to divide the district into zones under subsection (1) of this section, it shall conduct a public hearing on the formation of the proposed zones. The hearing shall be held after notice to the public is published as provided in ORS 478.485. The notice shall set forth the date, hour and place of the hearing and the information required under ORS 478.485. The notice shall state that all interested persons may attend and shall be given a reasonable opportunity to be heard.