Oregon Revised Statutes

Or. Rev. Stat. § 310.020 (2026)

Levy of tax to defray county expenses

✓ current as of May 2026

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310.020 Levy of tax to defray county expenses. The county court or board of county commissioners for each county in the state shall, in July of each year, levy a tax upon all taxable property in the county sufficient in amount to defray the expenses of the county for the current fiscal year.

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1977–2024 · leading case: City of Banks v. Washington Cnty., 564 P.2d 720 (Or. Ct. App. 1977).

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City of Banks v. Washington Cnty., 564 P.2d 720 (Or. Ct. App. 1977). “” *501 Finally, the statutes provide a means by which the county may raise money to perform its duties, that is by the levy of property taxes pursuant to ORS 310.020 which provides: "The county court or board of county commissioners for each county in the state shall, in July of…”

Shevtsov v. Dept. of Rev. (Or. T.C. 2024). “See ORS 310.020 (“The county court or board of county commissioners for each county in the state shall, in July of each year, levy a tax upon all taxable property in the county sufficient in amount to defray the expenses of the county for the current fiscal year.”

Tsai v. Marion Cnty. Assessor (Or. T.C. 2013). “Multnomah County Assessor (Unck), TC-MD No 070110B, 2007 Or Tax LEXIS 123 at *3 (Jul 30, 2007) (citing ORS 310.020).1 “Each ad valorem property tax of a taxing district shall apply to all the taxable property of the district * * * as shown by the assessment roll last compiled by…”

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