Oregon Revised Statutes

Or. Rev. Stat. § 328.005 (2026)

County school fund; uses

✓ current as of May 2026

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328.005 County school fund; uses. (1) The governing body of each county shall create a county school fund.

(2) When a county governing body transfers federal forest reserve receipts under ORS 294.060 (4) subject to a condition that such moneys be used only for a purpose described in ORS 328.205 (1)(a) or (c), a school district receiving a share of such moneys may not use the moneys for any other purpose. [Amended by 1965 c.100 §43; 1965 c.491 §1; 1967 c.107 §1; 1971 c.294 §4; 1989 c.579 §2; 1997 c.821 §19; 2003 c.226 §6]

328.010 [Amended by 1963 c.544 §17; 1965 c.100 §44; repealed by 1975 c.64 §1]

Notes of Decisions

Cited in 4 cases, 1966–1981 · leading case: Sch. Dist. No. 24j v. McCarthy, 418 P.2d 817 (Or. 1966).

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Sch. Dist. No. 24j v. McCarthy, 418 P.2d 817 (Or. 1966). · cites it 18× “Until 1965, and for many years prior thereto, the relevant statute, now designated as ORS 328.005, provided in substance as follows: "To create a county school fund, each county court shall levy, at the same time other taxes are levied, a tax for school purposes upon all taxable…”

Olsen v. State Ex Rel. Johnson, 554 P.2d 139 (Or. 1976). “ORS 328.005(2). Another complicating factor in the Oregon school financing system is the timber severance tax.”

Valsetz Sch. Dist. No. 62 v. Polk Cnty., 630 P.2d 1318 (Or. Ct. App. 1981). “"(b) Twenty-five percent of the remainder of the money shall be credited and paid into the county school fund created under ORS 328.005. "(c) The remainder of the money shall be by the county prorated and apportioned to the various taxing districts in which the lands are…”

Davis v. Miller, 424 P.2d 250 (Or. 1967). “It is true that ORS 328.005 requires the county to levy a tax of no more than $10 per each census child within the county to create a county school fund.”

— Or. Rev. Stat. § 328.005(2) — 1 case

Olsen v. State Ex Rel. Johnson, 554 P.2d 139 (Or. 1976). “ORS 328.005(2). Another complicating factor in the Oregon school financing system is the timber severance tax.”

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