2017 ORS 280.064¹
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.

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 (2017) (last ac­cessed Mar. 30, 2018).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.