2017 ORS 203.055¹
Referral of taxation related ordinance

(1) Except as provided in subsection (2) of this section, any ordinance, adopted by a county governing body under ORS 203.035 (Power of county governing body or electors over matters of county concern) and imposing, or providing an exemption from, taxation shall receive the approval of the electors of the county before taking effect.

(2) A tax or assessment may be imposed under section 7, 8 or 8b, chapter 753, Oregon Laws 2013, upon the taking effect of an ordinance adopted by the governing body of the county that so provides. An emergency may not be declared in an ordinance described in this subsection. [1973 c.282 §6; 1975 c.736 §3; 2013 c.753 §11]

Note: The amendments to 203.055 (Referral of taxation related ordinance) by section 12, chapter 753, Oregon Laws 2013, become operative January 2, 2024. See section 13, chapter 753, Oregon Laws 2013, as amended by section 2, chapter 681, Oregon Laws 2017. The text that is operative on and after January 2, 2024, is set forth for the user’s convenience.

203.055 (Referral of taxation related ordinance). Any ordinance, adopted by a county governing body under ORS 203.035 (Power of county governing body or electors over matters of county concern) and imposing, or providing an exemption from, taxation shall receive the approval of the electors of the county before taking effect.

Notes of Decisions

Assess­ment is not tax if per­sons assessed have statuses or engage in activities giving rise to regulatory need, whether or not those per­sons receive direct benefit from regula­tion. Scappoose Sand and Gravel, Inc. v. Columbia County, 161 Or App 325, 984 P2d 876 (1999), Sup Ct review denied

Atty. Gen. Opinions

Applicability of state referral require­ment on home rule county ordinance, (1974) Vol 37, p 319

Atty. Gen. Opinions

General law counties’ statutory authority on public transporta­tion, (1973) Vol 36, p 672; ap­pli­ca­bil­i­ty of state referral require­ment on home rule county ordinance, (1974) Vol 37, p 319

Chapter 203

Atty. Gen. Opinions

Standards county may impose for approval of private roads created in parti­tioning land, (1972) Vol 35, p 1230

1 Legislative Counsel Committee, CHAPTER 203—County Governing Bodies; County Home Rule, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors203.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 203, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano203.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.