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Oregon Revised Statutes

Or. Rev. Stat. § 273.105 (2026)

Distributable Income Account

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      273.105 Distributable Income Account. (1) The Distributable Income Account is established within the Common School Fund. The Department of State Lands shall administer this account in accordance with Article VIII, section 4, Oregon Constitution, and applicable laws.

      (2) The following moneys in the Common School Fund shall be credited to the Distributable Income Account:

      (a) Moneys determined by the State Land Board to be available for apportionment according to ORS 327.410, after payment of the expenses of the State Land Board authorized to be paid under Article VIII, section 2 (2), of the Oregon Constitution.

      (b) Other moneys received by the Department of State Lands that are required by law to be credited to the Distributable Income Account.

      (3) All other moneys received by the Department of State Lands shall be credited to the Common School Fund.

      (4) The moneys in the Distributable Income Account are appropriated continuously for apportionment according to ORS 327.410. [1967 c.421 §21; 1969 c.338 §1; 1969 c.601 §29; 1977 c.344 §1; 1987 c.760 §2; 1991 c.348 §1; 1995 c.205 §1; 2003 c.253 §16; 2005 c.296 §1; 2013 c.358 §1]

Notes of Decisions
Cited in 2 cases, 1981–1982 · leading case: Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982).
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Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982). · cites it 4× “Submerged and submersible lands are not within any of the listed categories in that section, since they were not "granted" to this state, but rather vested in the state of Oregon on her admission to the Union as a result of the equal footing doctrine and are statutorily…”
Johnson v. Dep't of Revenue Foster, 9 Or. Tax 11 (Or. T.C. 1981). · cites it 2× “” ORS 273.105(2)(c) (enacted in 1967). The state, when setting classes of state lands, has always separately classified submerged and submersible lands and school lands.”
Or. Rev. Stat. § 273.105(2)(c): 1 case
Johnson v. Dep't of Revenue Foster, 9 Or. Tax 11 (Or. T.C. 1981). “” ORS 273.105(2)(c) (enacted in 1967). The state, when setting classes of state lands, has always separately classified submerged and submersible lands and school lands.”
Or. Rev. Stat. § 273.105(3): 2 cases
Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982). “Submerged and submersible lands are not within any of the listed categories in that section, since they were not "granted" to this state, but rather vested in the state of Oregon on her admission to the Union as a result of the equal footing doctrine and are statutorily…”
Johnson v. Dep't of Revenue Foster, 9 Or. Tax 11 (Or. T.C. 1981). “” ORS 273.105(2)(c) (enacted in 1967). The state, when setting classes of state lands, has always separately classified submerged and submersible lands and school lands.”
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