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Oregon Revised Statutes

Or. Rev. Stat. § 294.316 (2026)

Exclusions from scope

✓ current as of May 2026
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      294.316 Exclusions from scope. The provisions of ORS 294.305 to 294.565 do not apply to the following municipal corporations and entities:

      (1) Drainage districts organized under ORS chapter 547;

      (2) District improvement companies organized under ORS chapter 554;

      (3) Highway lighting districts organized under ORS chapter 372;

      (4) Irrigation districts organized under ORS chapter 545;

      (5) Road districts organized under ORS chapter 371;

      (6) Soil and water conservation districts organized under ORS chapter 568 that will not levy an ad valorem tax during the ensuing year or ensuing budget period;

      (7) Municipal public utilities operating under separate boards or commissions, authorized under ORS chapter 225 and city charters, and people’s utility districts organized under ORS chapter 261, both operating without ad valorem tax support during the ensuing year or ensuing budget period;

      (8) Housing authorities created under ORS 456.055 to 456.235 that are not carrying out urban renewal activities using a division of ad valorem taxes under ORS 457.440 during the ensuing year or ensuing budget period;

      (9) Water control districts organized under ORS chapter 553 that will not levy an ad valorem tax during the ensuing year or ensuing budget period;

      (10) Hospital financing authorities organized under ORS 441.525 to 441.595;

      (11) Export trading corporations organized under ORS 777.755 to 777.800;

      (12) Diking districts organized under ORS chapter 551;

      (13) Health districts organized under ORS 440.315 to 440.410;

      (14) Intergovernmental entities created under ORS 190.010, including councils of governments described in ORS 294.900 to 294.930, except that an intergovernmental entity or a council of governments that proposes to impose ad valorem property taxes for the ensuing year or budget period is subject to ORS 294.305 to 294.565 for the budget prepared for that year or period; and

      (15) Historic ghost towns as defined in ORS 221.862. [1963 c.576 §35; 1965 c.451 §1; 1979 c.621 §8a; 1979 c.686 §9; 1981 c.918 §5; 1983 c.200 §18; 1985 c.361 §1; 1999 c.632 §2; 2001 c.135 §4; 2001 c.251 §3; 2003 c.235 §2; 2017 c.26 §4]

 

      294.320 [Repealed by 1963 c.576 §44]

Notes of Decisions
Cited in 5 cases, 1992–2004 · leading case: Comeaux v. Water Wonderland Improvement Dist., 847 P.2d 841 (Or. 1993).
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Comeaux v. Water Wonderland Improvement Dist., 847 P.2d 841 (Or. 1993). · cites it 2× “In fact, ORS 294.316(2) expressly exempts 554 corporations from the Local Budget Law.”
Miller v. Water Wonderland Improvement Dist., 918 P.2d 849 (Or. Ct. App. 1996). · cites it 2× “The purpose of ORS chapters 198 and 255 is to make certain statutes applicable to certain districts, because the legislature believed it appropriate to do so.”
City of Keizer v. Lake Labish Water Control Dist., 60 P.3d 557 (Or. Ct. App. 2002). “” Water districts also are referred to as municipal corporations for purposes of local budget laws, ORS 294.316(9), and hydroelectric project permitting, Steamboaters v.”
Springfield Util. Bd. v. Emerald People's Util. Dist., 84 P.3d 167 (Or. Ct. App. 2004). “311(19); ORS 294.316(7); and ORS 295.356(3). It is obvious that those statutes do not mean that a municipally owned system is a “public utility’ under either ORS 757.”
Comeaux v. Water Wonderland Improvement Dist., 12 Or. Tax 132 (Or. T.C. 1992). “*139 The court notes that ORS chapter 554 organizations are not subject to local budget law requirements (ORS 294.316(2)), municipal audit law (ORS 297.”
— Or. Rev. Stat. § 294.316(2) — 3 cases
Comeaux v. Water Wonderland Improvement Dist., 847 P.2d 841 (Or. 1993). “In fact, ORS 294.316(2) expressly exempts 554 corporations from the Local Budget Law.”
Miller v. Water Wonderland Improvement Dist., 918 P.2d 849 (Or. Ct. App. 1996). “The purpose of ORS chapters 198 and 255 is to make certain statutes applicable to certain districts, because the legislature believed it appropriate to do so.”
Comeaux v. Water Wonderland Improvement Dist., 12 Or. Tax 132 (Or. T.C. 1992). “*139 The court notes that ORS chapter 554 organizations are not subject to local budget law requirements (ORS 294.316(2)), municipal audit law (ORS 297.”
— Or. Rev. Stat. § 294.316(7) — 1 case
Springfield Util. Bd. v. Emerald People's Util. Dist., 84 P.3d 167 (Or. Ct. App. 2004). “311(19); ORS 294.316(7); and ORS 295.356(3). It is obvious that those statutes do not mean that a municipally owned system is a “public utility’ under either ORS 757.”
— Or. Rev. Stat. § 294.316(9) — 1 case
City of Keizer v. Lake Labish Water Control Dist., 60 P.3d 557 (Or. Ct. App. 2002). “” Water districts also are referred to as municipal corporations for purposes of local budget laws, ORS 294.316(9), and hydroelectric project permitting, Steamboaters v.”
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