2017 ORS 261.385¹
Levy and collection of taxes for certain purposes

(1) Subject to the limitations of section 11, Article XI, Oregon Constitution, the board may levy and collect, or cause to be levied and collected, taxes for a period of 10 years for the purpose of paying the obligations of the district prior to acquisition or construction of its system and the receipt of the first revenues therefrom. In any one year, the tax shall not exceed one-twentieth of one percent (0.0005) of the real market value of all taxable property within the district, computed in accordance with ORS 308.207 (Computation of real market value for taxing or bonding limitations). The accumulated percentages for the 10-year period shall not exceed one-fourth of one percent (0.0025).

(2) No part of such taxes shall be levied and collected for the purpose of paying either principal or interest, or both, on any revenue bonds issued by the district.

(3) In the event of inadequacy of the revenues of the district to pay the costs of operation and maintenance thereof and the principal of and interest on the bonds of the district promptly as the bond principal and interest obligations respectively become due and payable, neither this limitation nor any other limitation in this chapter restricts or impairs the right of the district to levy ad valorem taxes against all property within the district taxable for its purposes in order to provide funds with which to pay the general obligation bond principal and interest when due.

(4) Any utility district created prior to June 14, 1941, may levy taxes as in this section provided for the same term and under the same conditions as would be applicable to districts organized after that date. [Amended by 1963 c.9 §5; 1991 c.459 §357]

Chapter 261

Notes of Decisions

People’s utility district does not possess exclusive right to provide service within boundaries of district. Douglas Electric Cooperative v. Central Lincoln People’s Utility District, 164 Or App 251, 991 P2d 1060 (1999), Sup Ct review denied

Atty. Gen. Opinions

County clerk’s and county governing body’s duty to determine validity of voters’ peti­tion to form people’s utility district, (1980) Vol 40, p 367

Law Review Cita­tions

7 EL 315 (1977); 16 WLR 549 (1979)

1 Legislative Counsel Committee, CHAPTER 261—People’s Utility Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors261.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 261, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano261.­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.