2011 ORS § 310.145¹
Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits
(1) Each unit of local government that imposes a tax, fee, charge or assessment may adopt an ordinance or resolution classifying all or any of the taxes, fees, charges and assessments it imposes as being in one or more of the following categories:
(a) Taxes on property subject to the limits of section 11b, Article XI of the Oregon Constitution, and within this category, those taxes that are dedicated to funding the public school system, and those that are imposed to support other government operations.
(b) Incurred charges.
(c) Assessments for local improvements.
(d) Taxes to pay principal and interest on exempt bonded indebtedness.
(e) All other taxes, fees, charges and assessments that are not subject to the limits of section 11b, Article XI of the Oregon Constitution.
(2) An ordinance or resolution adopted under this section shall serve as notice of the classification of taxes, fees, charges and assessments for purposes of ORS 305.580 (Exclusive remedies for certain determinations) to 305.591 (Court determination that 1990 Measure 5 tax limit is inapplicable). [1991 c.459 §212; 1993 c.270 §49]