Oregon Law
Law as of Jan 1, 2026
Chapter contents
268.010Short title 268.015[1977 c.665 §1; repealed by 1997 c.833 §27] 268.020Definitions 268.030Purpose of chapter; limitation on number of districts; purpose of districts 268.040Exemption from public utility regulation 268.050[1969 c.700 §28; 1981 c.173 §40; 1983 c.350 §129; 1989 c.328 §2; repealed by 1997 c.833 §27] 268.060Costs of elections 268.070[1989 c.321 §7; repealed by 1997 c.833 §27] 268.100[1969 c.700 §4; 1971 c.727 §97; repealed by 1997 c.833 §27] 268.110[1969 c.700 §5(1),(2); repealed by 1971 c.727 §203] 268.115[1969 c.700 §5(3),(4); repealed by 1971 c.727 §191] 268.120[1969 c.700 §6; 1971 c.727 §99; repealed by 1997 c.833 §27] 268.125[1977 c.665 §14; repealed by 1991 c.15 §8] 268.130[1969 c.700 §7; repealed by 1971 c.727 §191] 268.150[1977 c.665 §5 (enacted in lieu of 268.200); 1979 c.804 §7; 1981 c.353 §3a; 1981 c.375 §3; 1983 c.350 §130; 1985 c.808 §78; 1989 c.10 §1; 1989 c.321 §1; 1995 c.712 §101; repealed by 1997 c.833 §27] 268.160[1977 c.665 §6 (enacted in lieu of 268.200); 1979 c.804 §8; repealed by 1997 c.833 §27] 268.170[1977 c.665 §20; repealed by 1997 c.833 §27] 268.180[1977 c.665 §7 (enacted in lieu of 268.200); 1979 c.804 §9; 1981 c.375 §4; 1983 c.350 §131; 1987 c.349 §2; 1995 c.658 §100; repealed by 1997 c.833 §27] 268.190[1977 c.665 §8 (enacted in lieu of 268.200); 1987 c.349 §5; repealed by 1997 c.833 §27] 268.200[1969 c.700 §9; repealed by 1977 c.665 §4 (268.060, 268.150, 268.160, 268.180, 268.190 and 268.312 enacted in lieu of 268.200)] 268.210[1969 c.700 §27; 1987 c.349 §6; repealed by 1997 c.833 §27] 268.215[1987 c.349 §4; repealed by 1997 c.833 §27] 268.220Employees’ rights when district assumes a function of another public corporation, city or county 268.225[1979 c.804 §2; repealed by 1997 c.833 §27] 268.230District to protect employees’ rights when an operating public transportation system is acquired 268.240PERS membership for specified classes of district employees; conditions 268.300Existence, status and general powers of district 268.310Powers of district 268.312[1977 c.665 §10a (enacted in lieu of 268.200); 1977 c.782 §6; 1985 c.204 §1; repealed by 1997 c.833 §27] 268.313Acquisition or construction of major facility; conditions 268.315Authority of district to levy ad valorem tax 268.317Solid and liquid waste disposal powers 268.318District approval required for disposal, transfer or resource recovery site or facility; criteria 268.319Reuse and recycling of electronic products 268.320Elector approval of district actions 268.330Powers when providing local aspects of service; powers for public transportation; tax refunds 268.335[1977 c.665 §21; repealed by 1997 c.833 §27] 268.340Acquisition of property; condemnation procedure; authority to lease and dispose of property; right of entry to survey lands 268.342[1977 c.665 §23; repealed by 1997 c.833 §27] 268.343Validation of certain easements acquired by district 268.345Limitation on condemnation power for certain facilities 268.347Boundary change within district and urban reserves; filing boundary change with county assessor and Department of Revenue 268.350[1969 c.700 §23; repealed by 1997 c.833 §27] 268.351Definitions for ORS 268.347 and 268.354 268.354Boundary change procedures; standards 268.355[1979 c.804 §3; repealed by 1997 c.833 §27] 268.356Automatic annexation of land annexed by city within urban growth boundary 268.357Authority to sell certain information; marketing agreements; confidentiality 268.360Authority to exercise police power; ordinances; effective dates; enforcement 268.370Authority to take over transit system of mass transit district; effect of transfer order 268.380Land-use planning goals and activities; coordination; review of local plans 268.385District as regional planning coordinator 268.390Planning for activities and areas with metropolitan impact; review of comprehensive plans; urban growth boundary; regional framework plans 268.393Land use planning ordinance; notice to local governments and landowners 268.395[1985 c.785 §2; repealed by 1997 c.516 §15 and 1997 c.833 §27] 268.400[1985 c.785 §3; repealed by 1997 c.516 §15 and 1997 c.833 §27] 268.460[1981 c.641 §2; repealed by 1997 c.833 §27] 268.465[1981 c.641 §3; repealed by 1997 c.833 §27] 268.470[1981 c.641 §4; repealed by 1997 c.833 §27] 268.475[1981 c.641 §5; repealed by 1997 c.833 §27] 268.480[1981 c.641 §6; repealed by 1997 c.833 §27] 268.485[1981 c.641 §7; repealed by 1997 c.833 §27] 268.490[1981 c.641 §8; repealed by 1997 c.833 §27] 268.495[1981 c.353 §2; 1983 c.740 §70; repealed by 1995 c.333 §37] 268.500Levy, collection, enforcement of ad valorem taxes; limitation; classification of property 268.503Vehicle registration fees 268.505Income tax; rate limitation; elector approval required 268.507Excise taxes 268.509[1989 c.332 §2; repealed by 1997 c.833 §27] 268.510[1969 c.700 §18; repealed by 1981 c.641 §9] 268.512[1977 c.665 §23a; repealed by 1997 c.833 §27] 268.513[1977 c.665 §16; 1979 c.804 §10; 1981 c.353 §5; 1985 c.210 §1; 1989 c.327 §2; repealed by 1997 c.833 §27] 268.514[1989 c.327 §1; repealed by 1997 c.833 §27] 268.515[Formerly 268.540; repealed by 1997 c.833 §27] 268.517[1977 c.665 §15; repealed by 1997 c.833 §27] 268.520Authority to issue and sell general obligation bonds 268.525Refunding bonds 268.530Bond elections 268.540[1969 c.700 §§16,21,22; 1977 c.95 §5; renumbered 268.515] 268.590Credit enhancement of district bonds and other obligations 268.600Issuance of revenue bonds; use of proceeds; status of bonds 268.610Ordinance authorizing revenue bonds; content; special trust funds; trustees; enforcement 268.620Form and content of bonds 268.630Borrowing in anticipation of bond sale; bond anticipation notes; content; sale of notes 268.640Sale of revenue bonds 268.650Bonds as obligation of a political subdivision 268.660Effect of ORS 268.600 to 268.660 268.700[1969 c.700 §29; repealed by 1971 c.727 §203] 268.710Electors of county may adopt, amend, revise or repeal district charter; limitation on certain actions 268.715[1991 c.72 §2; repealed by 1997 c.833 §27] 268.720[1991 c.72 §3; repealed by 1997 c.833 §27] 268.725[1991 c.72 §4; repealed by 1997 c.833 §27] 268.730[1991 c.72 §5; repealed by 1997 c.833 §27] 268.735[1991 c.72 §8; repealed by 1997 c.833 §27] 268.740[1991 c.72 §7; repealed by 1997 c.833 §27] 268.990Penalties

Chapter 268 — —

ORS 268.315 Authority of district to levy ad valorem tax

For the purpose of performing the functions set forth in ORS 268.310 (3), the district, when authorized at any properly called election held for such purpose, shall have the power to levy an ad valorem tax on all taxable property within its boundaries not to exceed in any one year one-half of one percent (0.005) of the real market value of all taxable property within the boundaries of such district, computed in accordance with ORS 308.207.

Note: 268.315 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 268 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Official sources · 1Tap to view provenance details

Online copy of the published ORS edition

This independent, nongovernmental service preserves the official source behind every rendered section.

Provenance

Version history

2026-01-01

2025 Oregon Revised Statutes — official online source