Oregon Revised Statutes
Or. Rev. Stat. § 203.055 (2026)
Elector approval of taxation related ordinance
✓ current as of May 2026
Find cases:
SyfertCases citing this section
ORSoregonlegislature.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
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). “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). “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.”
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.