Oregon Revised Statutes

Or. Rev. Stat. § 174.117 (2026)

“Special government body” defined

✓ current as of May 2026
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      174.117 “Special government body” defined. (1) Subject to ORS 174.108, as used in the statutes of this state “special government body” means any of the following:

      (a) A public corporation created under a statute of this state and specifically designated as a public corporation.

      (b) A school district.

      (c) A public charter school established under ORS chapter 338.

      (d) An education service district.

      (e) A community college district or community college service district established under ORS chapter 341.

      (f) An intergovernmental body formed by two or more public bodies.

      (g) Any entity that is created by statute, ordinance or resolution that is not part of state government or local government.

      (h) Any entity that is not otherwise described in this section that is:

      (A) Not part of state government or local government;

      (B) Created pursuant to authority granted by a statute, ordinance or resolution, but not directly created by that statute, ordinance or resolution; and

      (C) Identified as a governmental entity by the statute, ordinance or resolution authorizing the creation of the entity, without regard to the specific terms used by the statute, ordinance or resolution.

      (i) A public university listed in ORS 352.002.

      (2) Subject to ORS 174.108, as used in the statutes of this state “special government body” includes:

      (a) An entity created by statute for the purpose of giving advice only to a special government body;

      (b) An entity created by a special government body for the purpose of giving advice to the special government body, if the document creating the entity indicates that the entity is a public body; and

      (c) Any entity created by a special government body described in subsection (1) of this section, other than an entity described in paragraph (b) of this subsection, unless the document creating the entity indicates that the entity is not a governmental entity or the entity is not subject to any substantial control by the special government body. [2001 c.74 §8; 2013 c.768 §54; 2015 c.767 §50]

Notes of Decisions
Cited in 6 cases (3 in the last 5 years), 2009–2025 · leading case: Vannatta v. Oregon Gov't Ethics Comm'n, 222 P.3d 1077 (Or. 2009).
Vannatta v. Oregon Gov't Ethics Comm'n, 222 P.3d 1077 (Or. 2009). “116 or a special government body as defined in ORS 174.117.” 6 For ease of discussion, we refer in this opinion to the person identified in ORS 244.”
Merrick v. City of Portland, 496 P.3d 1085 (Or. Ct. App. 2021). “116, or a special government body, as defined in ORS 174.117.” Plaintiff did not challenge the city’s assertion that reporters’ email addresses were exempt under ORS 192.”
Homebuilders Ass'n of Metro. Portland v. Metro, 281 P.3d 621 (Or. Ct. App. 2012). “116, or a special government body, as defined in ORS 174.117, may not impose a tax on the privilege of constructing improvements to real property except as provided in sections 2 to 8 of this 2007 Act.”
Sornson v. Oregon Comm'n on Child., 887 F. Supp. 2d 1111 (D. Or. 2012). · cites it 3× “ORS 174.117 provides that a “special government body” means “[a]n intergovernmental body formed by two or more public bodies” or “[a]ny entity that is created by statute, ordinance or resolution that is not part of state government or local government.”
Lynott v. Dept. of Rev. (Or. T.C. 2025). “ollections Unit” within the Department of Revenue and authorizes it to “render assistance in the collection of any delinquent account owing” to specified entities, which are a state agency, certain public universities, the Oregon Health and Science University, a community…”
Hefflinger v. Dept. of Rev. (Or. T.C. 2025). “116; or “(b) Any special government body, as defined in ORS 174.117. “(4)(a) The Department of Revenue may prescribe criteria for the kinds of accounts for which the department will render assistance under subsections (2) and (3) of this section, including a minimum dollar…”
— Or. Rev. Stat. § 174.117(l)(f) — 1 case
Sornson v. Oregon Comm'n on Child., 887 F. Supp. 2d 1111 (D. Or. 2012). “ORS 174.117 provides that a “special government body” means “[a]n intergovernmental body formed by two or more public bodies” or “[a]ny entity that is created by statute, ordinance or resolution that is not part of state government or local government.”
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