2017 ORS 223.001¹
Definitions

As used in ORS 223.112 (Definitions for ORS 223.112 to 223.132) to 223.132 (Formation of economic improvement districts as additional power of cities), 223.205 (Scope and application) to 223.295 (Limit on city indebtedness), 223.297 (Policy) to 223.314 (Establishment or modification of system development charge not a land use decision), 223.317 (Apportionment of special assessment among parcels in subsequent partition of tract) to 223.327 (Procedure for equitable apportionment by ordinance or regulation), 223.387 (Description of real property) to 223.399 (Powers of local government concerning assessments for local improvements), 223.405 (Definitions for ORS 223.405 to 223.485) to 223.485 (When reassessment authority inapplicable), 223.505 (Definitions for ORS 223.505 to 223.595) to 223.595 (Validation of prior foreclosure proceedings), 223.605 (Definition for ORS 223.605 to 223.650) to 223.650 (Redemption), 223.705 (Rebonding of unpaid assessments) to 223.755 (Reinstatement of delinquent bonded assessments authorized), 223.765 (Bonds accepted as payment for assessment liens), 223.770 (Assessment of public property benefited by improvements), 223.775 (Assessment of property of cemetery authority benefited by certain improvements) and 223.805 (Short title of ORS 223.805 to 223.845) to 223.845 (Limitation on operation of parking facilities), unless the context requires otherwise:

(1) “Actual cost” has the meaning given the term under ORS 310.140 (Legislative findings).

(2) “Capital construction project” means a project for “capital construction,” as defined under ORS 310.140 (Legislative findings).

(3)(a) “Estimated assessment” means, with respect to each property to be assessed in connection with a local improvement, the total assessment that, at the time of giving notice of the assessment and the right to object or remonstrate, the local government estimates will be levied against the property following completion of the local improvement. The estimate shall be based on the local government’s estimate at that time of the actual costs of the local improvement and the proposed formula for apportioning the actual costs to the property.

(b) “Estimated assessment” shall be determined by:

(A) Excluding from estimated actual costs the estimated financing costs associated with any bonds issued to accommodate the payment of the assessment in installments; and

(B) Including in estimated actual costs the estimated financing costs associated with interim financing of the local improvement.

(4) “Final assessment” means, with respect to each property to be assessed in connection with a local improvement, the total assessment levied against the property following completion of the local improvement. The total assessment shall be based on the actual costs of the local improvement and the formula for apportioning the actual costs to the property.

(5)(a) “Financing” means all costs necessary or attributable to acquiring and preserving interim or permanent financing of a local improvement.

(b) The costs of financing may include the salaries, wages and benefits payable to employees of the local government to the extent the same are reasonably allocable to the work or services performed by the employees in connection with the financing of a local improvement or any part thereof. However, as a condition to inclusion of any salaries, wages or benefits payable to employees of a local government as financing costs of a local improvement or any part thereof, the local government shall establish a record keeping system to track the actual work done or services performed by each employee on or in connection with such local improvement.

(c) Financing costs that are to be incurred after the levy of a final assessment may be included in the final assessment based on the local government’s reasonable estimate of the financing costs if the local government first documents the basis for the estimate and makes the documentation available to interested persons on request.

(6) “Governing body” means the council, commission, board or other controlling body, however designated, in which the legislative powers of a local government are vested.

(7) “Installment application” means an application filed by a property owner to have a final assessment paid in installments over a period of years.

(8) “Local government” means a local government as defined in ORS 174.116 (“Local government” and “local service district” defined) that has authority to undertake the acquisition, construction, reconstruction, repair, betterment or extension of a local improvement.

(9) “Local improvement” has the meaning given the term under ORS 310.140 (Legislative findings).

(10) “Lot” means a lot, block or parcel of land.

(11) “Owner” means the owner of the title to real property or the contract purchaser of real property of record as shown on the last available complete assessment roll in the office of the county assessor.

(12) “Recorder” means the auditor, recorder, clerk or other person or officer of a local government serving as clerk of the local government or performing the clerical work of the local government, or other official or employee as the governing body of a local government shall designate to act as recorder.

(13) “Structure” has the meaning given the term under ORS 310.140 (Legislative findings).

(14) “Treasurer” means the elected or appointed official of a local government, however designated, charged by law with the responsibility for acting as custodian of and investment officer for the public moneys of the local government. [1991 c.902 §3; 2003 c.802 §2; 2017 c.283 §3]

APPROPRIATION AND CONDEMNATION OF PROPERTY FOR CITY PURPOSES; SPECIAL PROCEDURE

Chapter 223

Notes of Decisions

Fact that ordinance, which charged fee to prop­erty owners taking advantage of privilege of making connec­tion to city wa­ter system, specified that pay­ment would be secured by liens which would be “enforced” in matter provided by this chapter did not, of itself, show that such charges were “assess­ments.” Montgomery Brothers v. City of Corvallis, 34 Or App 785, 580 P2d 190 (1978)

Circuit court has jurisdic­tion to determine merits of assess­ment, but cannot address whether assess­ment is subject to constitu­tional limits on prop­erty taxes. Martin v. City of Tigard, 14 OTR 517 (1999), aff’d 335 Or 444, 72 P3d 619 (2003)

State statutory pro­ce­dures for financing local improve­ments are not exclusive and do not displace consistent local pro­ce­dures. Baker v. City of Woodburn, 190 Or App 445, 79 P3d 901 (2003), Sup Ct review denied

1 Legislative Counsel Committee, CHAPTER 223—Local Improvements and Works Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors223.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 223, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano223.­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.