Chapter 280 — Chapter 280
134 sections in this chapter.
ORS 280.010 [Repealed by 1983 c.260 §13]
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[Repealed or reserved.]
ORS 280.020 [Repealed by 1983 c.260 §13]
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[Repealed or reserved.]
ORS 280.030 [Repealed by 1983 c.260 §13]
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LOCAL OPTION TAXES FOR PUBLIC IMPROVEMENTS
ORS 280.040 Definitions for ORS 280.040 to 280.145; use of certain tax revenues. (1) As used in ORS 280.040 to 280.145
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(a) “Local option tax” means a tax described under section 11 (4) or (7)(c), Article XI of the Oregon Constitution. (b) “Subdivision” includes only such counties, municipal corporations, quasi-municipal corporations and civil or political corporations or subdivisions as are empow…
ORS 280.050 Providing funds for financing cost of services, projects, property and equipment. Funds may be obtained as prescribed in ORS 280.040 to 280.145 for the purpose of financing the cost of any service, project, property or equipment which a subdivision has lawful power to perform, construct or acquire, and of repairs and improvements thereto and of maintenance and replacement thereof. [Amended by 1967 c.203 §4]
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[Repealed or reserved.]
ORS 280.055 Obtaining and advancing of funds to county service districts. Funds may be obtained by a county as prescribed by ORS 280.040 to 280.145 for the purpose of advancing funds to a district established under ORS 451.410 to 451.610 to finance the cost of any service facility which the district is authorized to construct, maintain and operate. [1969 c.646 §17]
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[Repealed or reserved.]
ORS 280.057 Local option taxes for community colleges; maximum amount. A local option tax levied by a community college district or community college service district may not exceed the amount of reduction in ad valorem property taxes caused under ORS 310.200 to 310.242. [1997 c.541 §308b]
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Note: 280.057 was added to and made a part of 280.040 to 280.145 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
ORS 280.060 Levy of local option taxes outside constitutional limitation; duration of levy; approval of levy as approval of bonds. (1) Upon approval of a majority of the electors of a subdivision in a manner that qualifies under section 11 (8), Article XI of the Oregon Constitution, a subdivision may levy local option taxes outside the limitation imposed by section 11 (3), Article XI, Oregon Constitution, over the period of time that is authorized by the electors. The amount levied each year shall be
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(a) Uniform, or substantially so, throughout the period during which the taxes are levied; or (b) Computed annually at the same dollar rate per thousand dollars assessed value in the subdivision, such rate to be declared in and made a part of the ballot measure to be submitted to…
ORS 280.064 Period for use of revenues raised by local option tax. Subject to ORS 294.305 to 294.565 and the applicable provisions of a charter, ordinance or resolution of a subdivision, a subdivision may use revenues raised by a local option tax beyond the period of years during which the subdivision is authorized to levy the local option tax if the revenue is used for the purpose authorized by the electors. [2003 c.195 §6]
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Note: 280.064 was added to and made a part of 280.040 to 280.145 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
ORS 280.070 Manner of holding elections for local option tax or permanent rate limit; additional statement in ballot title. (1) An election within a county for the purpose of approving a tax levy or tax rate under ORS 280.060 shall be called by the county court or board of county commissioners and shall be held on a date specified in ORS 203.085
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(2) An election within a city for the purpose of approving a tax levy or tax rate under ORS 280.060 or under section 11 (3)(c), Article XI of the Oregon Constitution, shall be called by the governing body of the city and held on a date specified in ORS 221.230. (3) An election wi…
ORS 280.075 Ballot statements for local option tax measures. (1) Notwithstanding any other law and when not inconsistent with or otherwise provided for in the Oregon Constitution, whenever a proposed local option tax is submitted to a vote of the people by any subdivision, the statement in the ballot title for the measure that explains the chief purpose of the measure and gives reasons for the measure shall state the total amount of money to be raised by the proposed local option tax, in dollars and cents. If the statement in the ballot title for the measure submitted includes an estimated tax impact, it shall be based on the most current estimate of assessed value from the county assessor. The measure shall bear the statement: “The estimated tax cost for this measure is an ESTIMATE ONLY based on the best information available from the county assessor at the time of estimate and may reflect the impact of early payment discounts, compression and the collection rate.”
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(2) Subsection (1) of this section does not apply to a local option tax described in ORS 280.060 (1)(b). For a levy described in ORS 280.060 (1)(b), an estimate of the total amount of money to be raised for each year of the proposed local option tax shall be stated in dollars and…
ORS 280.080 Contents of order, resolution or ordinance calling election. The order, resolution or ordinance, as the case may be, pursuant to which the election required by ORS 280.060 is called and held, shall set forth
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(1) The purpose for which the funds to be provided by the tax levies are to be expended. (2) The estimated total outlay for such purpose. (3) The period of time authorized by the electors pursuant to ORS 280.060 (3). [Amended by 1977 c.730 §2; 1997 c.541 §305; 1999 c.1094 §3]
ORS 280.090 Submission of several proposals to impose local option taxes. If more than one proposal to impose local option taxes is submitted to the electors at the same election, the several ballot measures shall be voted upon separately. However, not more than four separate ballot measures proposing local option taxes may be submitted to the electors under the provisions of ORS 280.040 to 280.145 within a single calendar year. [Amended by 1979 c.241 §25; 1981 c.804 §80; 1999 c.21 §7]
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[Repealed or reserved.]
ORS 280.100 [Repealed by 1997 c.308 §38]
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[Repealed or reserved.]
ORS 280.110 [Repealed by 1997 c.308 §38 and 1997 c.541 §308c]
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[Repealed or reserved.]
ORS 280.120 [Repealed by 1997 c.308 §38 and 1997 c.541 §308c]
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[Repealed or reserved.]
ORS 280.130 [Repealed by 1997 c.308 §38 and 1997 c.541 §308c]
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[Repealed or reserved.]
ORS 280.140 [Repealed by 1997 c.308 §38]
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[Repealed or reserved.]
ORS 280.145 Serial levy under former law. Notwithstanding the amendments to ORS 280.040, 280.060, 280.070 and 280.080 by sections 302 to 305, chapter 541, Oregon Laws 1997, a serial levy described in section 11 (7)(b), Article XI of the Oregon Constitution, may be levied by the subdivision, including a school district, as provided in ORS 280.040 to 280.140 (1995 Edition). [1997 c.541 §308; 1999 c.21 §8]
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FINANCING OF JOINT FACILITIES
ORS 280.150 Appropriating money and issuing bonds to construct, operate and maintain joint facilities. Incorporated cities, school districts and counties of this state may jointly, in such manner as they shall agree upon, construct, acquire, own, equip, operate and maintain facilities which will directly aid each participating governmental unit in performing a duty or duties imposed upon it or aid in exercising a power or powers conferred upon it, and may appropriate money and may issue bonds therefor
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[Repealed or reserved.]
ORS 280.160 [Formerly 280.990; repealed by 1997 c.308 §38]
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[Repealed or reserved.]
ORS 280.250 [1985 c.806 §1; 1987 c.769 §14; renumbered 285.067 in 1991]
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[Repealed or reserved.]
ORS 280.255 [1985 c.806 §3; 1989 c.908 §28; renumbered 285.070 in 1991]
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[Repealed or reserved.]
ORS 280.260 [1985 c.806 §§2,4; 1989 c.908 §29; renumbered 285.075 in 1991]
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[Repealed or reserved.]
ORS 280.265 [1985 c.806 §5; 1989 c.908 §30; renumbered 285.080 in 1991]
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[Repealed or reserved.]
ORS 280.270 [1985 c.806 §13; 1989 c.908 §31; renumbered 285.065 in 1991]
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[Repealed or reserved.]
ORS 280.310 [1975 c.316 §1; 1983 c.459 §1; renumbered 285.310 in 1991]
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[Repealed or reserved.]
ORS 280.315 [1975 c.316 §2; 1983 c.459 §2; 1989 c.908 §32; renumbered 285.315 in 1991]
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[Repealed or reserved.]
ORS 280.320 [1975 c.316 §3; 1977 c.147 §1; 1979 c.182 §8; 1981 c.282 §1; 1983 c.459 §9; 1985 c.806 §6; 1987 c.158 §38; 1989 c.908 §33; 1991 c.878 §1; renumbered 285.320 in 1991]
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[Repealed or reserved.]
ORS 280.325 [1975 c.316 §4; 1989 c.908 §34; renumbered 285.325 in 1991]
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[Repealed or reserved.]
ORS 280.330 [1975 c.316 §10; 1989 c.547 §1; 1989 c.908 §35; renumbered 285.330 in 1991]
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[Repealed or reserved.]
ORS 280.335 [1975 c.316 §7; 1983 c.459 §10; renumbered 285.335 in 1991]
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[Repealed or reserved.]
ORS 280.340 [1975 c.316 §8; 1989 c.908 §36; renumbered 285.340 in 1991]
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[Repealed or reserved.]
ORS 280.345 [1975 c.316 §9; 1983 c.459 §11; renumbered 285.345 in 1991]
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[Repealed or reserved.]
ORS 280.350 [1975 c.316 §6; 1983 c.459 §3; renumbered 285.350 in 1991]
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[Repealed or reserved.]
ORS 280.355 [1975 c.316 §5; 1977 c.147 §2; renumbered 285.355 in 1991]
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[Repealed or reserved.]
ORS 280.360 [1975 c.316 §11; 1983 c.459 §4; renumbered 285.360 in 1991]
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[Repealed or reserved.]
ORS 280.365 [1975 c.316 §12; renumbered 285.365 in 1991]
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[Repealed or reserved.]
ORS 280.370 [1975 c.316 §13; renumbered 285.370 in 1991]
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[Repealed or reserved.]
ORS 280.375 [1975 c.316 §14; renumbered 285.375 in 1991]
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[Repealed or reserved.]
ORS 280.380 [1975 c.316 §15; renumbered 285.380 in 1991]
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[Repealed or reserved.]
ORS 280.385 [1975 c.316 §16; 1983 c.459 §12; renumbered 285.385 in 1991]
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[Repealed or reserved.]
ORS 280.390 [1975 c.316 §17; 1979 c.284 §130; renumbered 285.390 in 1991]
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[Repealed or reserved.]
ORS 280.393 [1983 c.459 §6; 1989 c.908 §37; renumbered 285.393 in 1991]
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[Repealed or reserved.]
ORS 280.395 [1983 c.459 §7; 1989 c.966 §14; renumbered 285.395 in 1991]
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[Repealed or reserved.]
ORS 280.397 [1983 c.459 §8; 1985 c.806 §7; 1987 c.840 §5; 1989 c.908 §38; renumbered 285.397 in 1991]
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CITY AND COUNTY ECONOMIC DEVELOPMENT PROJECTS (Cities)
ORS 280.410 Definitions for ORS 280.410 to 280.485. As used in ORS 280.410 to 280.485 unless the context requires otherwise
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(1)(a) “Economic development project” includes any properties, real or personal, used or useful in connection with a revenue producing enterprise. (b) “Economic development project” also includes multiple unit residential housing development, including low income single room occu…
ORS 280.415 Legislative findings. The Legislative Assembly finds that
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(1) Cities with a population of 70,000 or more should be granted the powers granted to the state by ORS 285B.320 to 285B.371 in order to reduce substantially within their boundaries the occurrence of economic conditions requiring more expensive remedial action. There exist in Ore…
ORS 280.417 [1979 c.865 §2b; repealed by 2003 c.286 §10]
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[Repealed or reserved.]
ORS 280.420 Eligibility of projects for financing; standards; ordinance for applications. Prior to exercising any power granted by ORS 280.410 to 280.485 the governing body of a city shall
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(1) Adopt by ordinance standards to determine the eligibility of economic development projects. In determining such standards, the governing body shall consider all relevant data without giving priority to one factor over others. The governing body may consider but is not limited…