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Oregon Revised Statutes

Or. Rev. Stat. § 199.457 (2026)

Finances; tax levy by county; donations; service charges; assessments

✓ current as of May 2026
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      199.457 Finances; tax levy by county; donations; service charges; assessments. (1) Any county located within the jurisdiction of a boundary commission may levy taxes and expend funds for the purposes of ORS 199.410 to 199.534.

      (2) A boundary commission may accept any funds, property or services, or the use of any property donated by any person, district, city or county in carrying out the purposes of ORS 199.410 to 199.534.

      (3) A boundary commission, with the approval of the advisory committee appointed under ORS 199.450, may establish and collect reasonable service charges from persons, cities, the county or counties and special districts within its jurisdiction to defray the costs of operating the commission and carrying out the purposes of ORS 199.410 to 199.534. Such charges shall include, but not be limited to, fees for filing a petition or resolution for a boundary change with the commission.

      (4) In addition to any service charges established under subsection (3) of this section, a boundary commission may determine it is necessary to charge cities and counties within its jurisdiction for services and activities carried out under ORS 199.410 to 199.534. If the commission determines that it is necessary to charge cities and counties within its jurisdiction for any fiscal year, the commission shall determine, with the approval of the advisory committee appointed under ORS 199.450, the total amount to be charged and shall assess each city and county with the portion of the total amount as the population of the portion of the city or county within the jurisdiction of the commission bears to the total population of the area within the jurisdiction of the commission. For the purposes of this subsection, the population of a county does not include the population of any city situated within the boundaries of that county.

      (5) In addition to any service charges, established under subsection (3) of this section, a boundary commission may determine it is necessary to charge districts within its jurisdiction for services and activities carried out under ORS 199.410 to 199.534. If the commission determines that it is necessary to charge districts within its jurisdiction for any fiscal year, the commission shall determine, with the approval of the advisory committee appointed under ORS 199.450, the total amount to be charged and shall assess each district with the portion of the total amount as the assessed valuation of the district within the jurisdiction of the commission bears to the total assessed valuation of all districts within the jurisdiction of the commission. However, assessments shall not be made by a boundary commission under this subsection against a highway lighting district organized under ORS chapter 372, a vector control district organized under ORS chapter 452 or a county service district organized under ORS chapter 451 for the purpose of providing street lighting works or vector control.

      (6) For each fiscal year beginning on or after July 1, 1982, the commission shall notify each city, county or district governing body of its intent to levy an assessment under this section and the amount of the assessment for each city, county and district at least 120 days before the beginning of the fiscal year for which the assessment will be made.

      (7) The decision of the commission to assess the cities, counties and districts within its jurisdiction, and the amount of the assessment upon each, shall be binding upon those governmental bodies. Cities, counties and districts shall pay their assessment in equal quarterly payments as the commission may require except that any city or district with a total annual assessment of less than $100 shall pay the total assessment in one installment at the time specified for the second quarterly payment.

      (8) When a city or district located in a county outside the jurisdiction of a boundary commission annexes or otherwise incorporates territory located within the jurisdiction of a boundary commission, the boundary commission shall assess the city or district with the portion of the total amount determined under subsection (4) or (5) of this section as the assessed valuation of the territory of the city or district within the jurisdiction of the boundary commission bears to the total assessed valuation of the entire city or district. [Formerly 199.535; 1981 c.265 §8; 1983 c.336 §5; 1989 c.92 §14; 1997 c.516 §3; 2007 c.239 §12]

 

      199.458 [1987 c.882 §6; 1997 c.516 §4; repealed by 2007 c.239 §15]

 

      199.459 [1981 c.793 §1; 1997 c.516 §5; repealed by 2007 c.239 §15]

 

(Jurisdiction; General Procedure)

Notes of Decisions
Cited in 2 cases, 1982–1985 · leading case: Tualatin Rural Fire Prot. Dist. v. State, 9 Or. Tax 281 (Or. T.C. 1982).
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Tualatin Rural Fire Prot. Dist. v. State, 9 Or. Tax 281 (Or. T.C. 1982). · cites it 9× “The defendants contend that ORS 199.457 does not violate the Oregon Constitution and that the plaintiffs lack standing to bring this action because “no legally recognized interests” of the plaintiffs have been violated.”
Aloha Incorporation Advisory Comm. v. Portland Metro. Area Local Gov't Boundary Comm'n, 695 P.2d 941 (Or. Ct. App. 1985). · cites it 2× “The commission argues that, under ORS 199.457(3) and OAR 193-10-000(1), 2 “it had clear authority to require the filing fee before processing the petition.”
— Or. Rev. Stat. § 199.457(3) — 1 case
Aloha Incorporation Advisory Comm. v. Portland Metro. Area Local Gov't Boundary Comm'n, 695 P.2d 941 (Or. Ct. App. 1985). “The commission argues that, under ORS 199.457(3) and OAR 193-10-000(1), 2 “it had clear authority to require the filing fee before processing the petition.”
— Or. Rev. Stat. § 199.457(4) — 1 case
Tualatin Rural Fire Prot. Dist. v. State, 9 Or. Tax 281 (Or. T.C. 1982). “The defendants contend that ORS 199.457 does not violate the Oregon Constitution and that the plaintiffs lack standing to bring this action because “no legally recognized interests” of the plaintiffs have been violated.”
— Or. Rev. Stat. § 199.457(5) — 1 case
Tualatin Rural Fire Prot. Dist. v. State, 9 Or. Tax 281 (Or. T.C. 1982). “The defendants contend that ORS 199.457 does not violate the Oregon Constitution and that the plaintiffs lack standing to bring this action because “no legally recognized interests” of the plaintiffs have been violated.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.