Oregon Revised Statutes

Or. Rev. Stat. § 280.040 (2026)

Definitions for ORS 280.040 to 280.145; use of certain tax revenues

✓ current as of May 2026

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280.040 Definitions for ORS 280.040 to 280.145; use of certain tax revenues. (1) As used in ORS 280.040 to 280.145:

(a) “Local option tax” means a tax described under section 11 (4) or (7)(c), Article XI of the Oregon Constitution.

(b) “Subdivision” includes only such counties, municipal corporations, quasi-municipal corporations and civil or political corporations or subdivisions as are empowered by law to levy ad valorem property taxes, except that “subdivision” does not include an education service district.

(2) All ad valorem tax revenues that are received by any subdivision as a result of a levy under ORS 280.040 to 280.090 and that are derived from an ad valorem tax levied for purposes other than general operations shall be:

(a) Kept by the treasurer or other financial officer in a fund that is separate and distinct from other funds of the subdivision.

(b) Expended only for the purpose for which the taxes were imposed. [Amended by 1997 c.541 §302; 1999 c.632 §21; 1999 c.1094 §1]

Notes of Decisions

Cited in 3 cases, 1970–1979 · leading case: Napier v. Lincoln Cnty. Sch. Dist., 4 Or. Tax 221 (Or. T.C. 1970).

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Napier v. Lincoln Cnty. Sch. Dist., 4 Or. Tax 221 (Or. T.C. 1970). · cites it 3× “The defendant in the present suit sought to set up its special levy within the provisions of ORS 280.040 to 280.140. These sections are based on Or L 1945, ch 453.”

Bashaw v. Bear Creek Valley Sanitary Auth., 597 P.2d 822 (Or. 1979). “” ORS 280.040 defines "subdivision” to include "municipal corporations, quasi-municipal corporations and civil or political corporations .”

Dep't of Revenue v. Bear Creek Valley Sanitary Auth., 7 Or. Tax 520 (Or. T.C. 1978). · cites it 3× “050, cited in the above quotation, provides that: "Funds may be obtained as prescribed in ORS 280.040 to 280.140 for the purpose of financing the cost of any service, project, property or equipment which a subdivision has lawful power to perform, construct or acquire, and of…”

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