Oregon Revised Statutes

Or. Rev. Stat. § 203.055 (2026)

Elector approval of taxation related ordinance

✓ current as of May 2026
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      203.055 Elector approval of taxation related ordinance. Any ordinance, adopted by a county governing body under ORS 203.035 and imposing, or providing an exemption from, taxation shall receive the approval of the electors of the county before taking effect. [1973 c.282 §6; 1975 c.736 §3; 2013 c.753 §§11,12]

Notes of Decisions
Cited in 3 cases, 1979–2015 · leading case: Budget Rent-A-Car of Washington-Oregon, Inc. v. Multnomah Cnty., 597 P.2d 1232 (Or. 1979).
Budget Rent-A-Car of Washington-Oregon, Inc. v. Multnomah Cnty., 597 P.2d 1232 (Or. 1979). · cites it 2× “122 had to be submitted to the county’s voters for approval under ORS 203.055, which provides: "Any ordinance, adopted by a county governing body under ORS 203.”
Scappoose Sand & Gravel, Inc. v. Columbia Cnty., 984 P.2d 876 (Or. Ct. App. 1999). · cites it 5× “Plaintiff contends that the two-cent per ton “regulatory fee” that the 1992 ordinance imposes on plaintiff and others engaged in surface mining is a “tax” and that, therefore, the county was required to, but did not, submit it to the voters pursuant to ORS 203.055. 1 Plaintiff…”
Rossolo v. Multnomah Cnty. Elections Div., 357 P.3d 505 (Or. Ct. App. 2015). “ORS 203.055(1) (“[A]ny ordinance, adopted by a county governing body under ORS 203.”
— Or. Rev. Stat. § 203.055(1) — 1 case
Rossolo v. Multnomah Cnty. Elections Div., 357 P.3d 505 (Or. Ct. App. 2015). “ORS 203.055(1) (“[A]ny ordinance, adopted by a county governing body under ORS 203.”
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