Oregon Revised Statutes

Or. Rev. Stat. § 310.145 (2026)

Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits

✓ current as of May 2026

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310.145 Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits. (1) Each unit of local government that imposes a tax, fee, charge or assessment may adopt an ordinance or resolution classifying all or any of the taxes, fees, charges and assessments it imposes as being in one or more of the following categories:

(a) Taxes on property subject to the limits of section 11b, Article XI of the Oregon Constitution, and within this category, those taxes that are dedicated to funding the public school system, and those that are imposed to support other government operations.

(b) Incurred charges.

(d) Taxes to pay principal and interest on exempt bonded indebtedness.

(e) All other taxes, fees, charges and assessments that are not subject to the limits of section 11b, Article XI of the Oregon Constitution.

(2) An ordinance or resolution adopted under this section shall serve as notice of the classification of taxes, fees, charges and assessments for purposes of ORS 305.580 to 305.591. [1991 c.459 §212; 1993 c.270 §49]

Notes of Decisions

Cited in 3 cases, 1995–2005 · leading case: Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001).

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Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001). “13 ORS 310.145 authorizes units of local government to adopt such ordinances and resolutions.”

Multnomah Cnty. v. Dep't of Revenue, 13 Or. Tax 281 (Or. T.C. 1995). “ORS 310.145. Taxes, fees, charges and assessments which are classified as a tax on property within the meaning of section *286 11b must be certified to the assessor for collection.”

Zrz Props., LLC v. City of Portland, 18 Or. Tax 284 (Or. T.C. 2005). · cites it 3× ““(b) If the local government emit adopts an ordinance or resolution classifying all or any of the taxes, fees, charges or assessments it imposes as subject to or not subject to section 11 or lib, Article XI or the Oregon Constitution, as described in ORS 310.145, the petition…”

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