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Oregon Revised Statutes

Or. Rev. Stat. § 778.065 (2026)

Port taxing power; annual limitation

✓ current as of May 2026
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      778.065 Port taxing power; annual limitation. The Port of Portland may each year assess, levy and collect taxes upon all taxable real and personal property situated within its boundaries as required:

      (1) To pay principal and interest on bonds issued under ORS 778.030;

      (2) To pay bonds, debentures and other obligations of the City of Portland assumed under ORS 778.020; and

      (3) To pay all other expenses that may be incurred in the exercise of the powers granted to the port. [Amended by 1963 c.9 §40; 1971 c.701 §1; 1971 c.728 §143]

Notes of Decisions
Cited in 1 case, 2008–2008 · leading case: Norgaard v. Port of Portland, 196 P.3d 67 (Or. Ct. App. 2008).
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Norgaard v. Port of Portland, 196 P.3d 67 (Or. Ct. App. 2008). “145; it can assess, levy, and collect taxes, ORS 778.065; the Port “has full control of the rivers, harbors and waterways within its boundaries and between its boundaries and the sea” to the same extent that the state does, ORS 778.”
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