2015 ORS 223.157¹
Expenditure of business license revenues
  • liability for unauthorized expenditures

(1) A city council shall not expend any moneys derived from business license fees levied under ORS 223.141 (Definitions for ORS 223.141 to 223.161) to 223.161 (Effect of local improvement districts or urban renewal districts) for any purpose different from the purpose described in the ordinance adopted under ORS 223.144 (Economic improvement district).

(2) Any public official who expends any moneys derived from business license fees levied under ORS 223.141 (Definitions for ORS 223.141 to 223.161) to 223.161 (Effect of local improvement districts or urban renewal districts) for any purpose different from the purpose described in an ordinance adopted under ORS 223.144 (Economic improvement district) shall be civilly liable for the return of the moneys by suit of the district attorney of the county in which the city is located or by suit of any taxpayer of the city. [1991 c.698 §6]

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), affd 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 (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 223, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano223.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.