Period for use of revenues raised by local option tax
Subject to ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) and the applicable provisions of a charter, ordinance or resolution of a subdivision, a subdivision may use revenues raised by a local option tax beyond the period of years during which the subdivision is authorized to levy the local option tax if the revenue is used for the purpose authorized by the electors. [2003 c.195 §6]
Note: 280.064 (Period for use of revenues raised by local option tax) was added to and made a part of 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
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