10 chapters · 493 sections in this title.
ORS 280.064 Period for use of revenues raised by local option tax
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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 i…
ORS 280.070 Manner of holding elections for local option tax or permanent rate limit; additional statement in ballot title
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(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. (2) An election within a city for the purpose of approv…
ORS 280.075 Ballot statements for local option tax measures
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(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…
ORS 280.080 Contents of order, resolution or ordinance calling election
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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: (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 pur…