ORS 280.040¹
Definitions for ORS 280.040 to 280.145
  • use of certain tax revenues

(1) As used in ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law):

(a) “Local option tax” means a tax described under section 11 (4) or (7)(c), Article XI of the Oregon Constitution.

(b) “Subdivision” includes only such counties, municipal corporations, quasi-municipal corporations and civil or political corporations or subdivisions as are empowered by law to levy ad valorem property taxes, except that “subdivision” does not include an education service district.

(2) All ad valorem tax revenues that are received by any subdivision as a result of a levy under ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.090 (Submission of several proposals to impose local option taxes) and that are derived from an ad valorem tax levied for purposes other than general operations shall be:

(a) Kept by the treasurer or other financial officer in a fund that is separate and distinct from other funds of the subdivision.

(b) Expended only for the purpose for which the taxes were imposed. [Amended by 1997 c.541 §302; 1999 c.632 §21; 1999 c.1094 §1]

Chapter 280

Atty. Gen. Opinions

Use of county road funds for snow removal except on county roads, (1971) Vol 35, p 1015

1 Legislative Counsel Committee, CHAPTER 280—Financing of Local Public Projects and Improvements; City and County Economic Development, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors280.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 280, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano280.­html (2019) (last ac­cessed May 16, 2020).
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. Currency Information