2011 ORS § 320.170¹
Construction taxes imposed by school district

(1) Construction taxes may be imposed by a school district, as defined in ORS 330.005 (Division of state into school districts), in accordance with ORS 320.170 (Construction taxes imposed by school district) to 320.189 (Payment of taxes).

(2) Construction taxes imposed by a school district must be collected, subject to ORS 320.179 (School district resolutions), by a local government, local service district, special government body, state agency or state official that issues a permit for structural improvements regulated by the state building code. [2007 c.829 §2; 2009 c.534 §1]

Note: Sections 1 and 9, chapter 829, Oregon Laws 2007, provide:

Sec. 1. (1) A local government or local service district, as defined in ORS 174.116 (Local government and local service district defined), or a special government body, as defined in ORS 174.117 (Special government body defined), may not impose a tax on the privilege of constructing improvements to real property except as provided in sections 2 to 8 of this 2007 Act [320.170 (Construction taxes imposed by school district) to 320.189 (Payment of taxes)].

(2) Subsection (1) of this section does not apply to:

(a) A tax that is in effect as of May 1, 2007, or to the extension or continuation of such a tax, provided that the rate of tax does not increase from the rate in effect as of May 1, 2007;

(b) A tax on which a public hearing was held before May 1, 2007; or

(c) The amendment or increase of a tax adopted by a county for transportation purposes prior to May 1, 2007, provided that the proceeds of such a tax continue to be used for those purposes.

(3) For purposes of this section and sections 2 to 8 of this 2007 Act, construction taxes are limited to privilege taxes imposed under sections 2 to 8 of this 2007 Act and do not include any other financial obligations such as building permit fees, financial obligations that qualify as system development charges under ORS 223.297 (Policy) to 223.314 (Establishment or modification of system development charge not a land use decision) or financial obligations imposed on the basis of factors such as income. [2007 c.829 §1]

Sec. 9. Section 1 of this 2007 Act is repealed on January 2, 2018. [2007 c.829 §9]