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268.010Short title 268.015[1977 c.665 §1; repealed by 1997 c.833 §27] 268.020Definitions 268.030Purpose of chapter; limitation on number of districts; purpose of districts 268.040Exemption from public utility regulation 268.050[1969 c.700 §28; 1981 c.173 §40; 1983 c.350 §129; 1989 c.328 §2; repealed by 1997 c.833 §27] 268.060Costs of elections 268.070[1989 c.321 §7; repealed by 1997 c.833 §27] 268.100[1969 c.700 §4; 1971 c.727 §97; repealed by 1997 c.833 §27] 268.110[1969 c.700 §5(1),(2); repealed by 1971 c.727 §203] 268.115[1969 c.700 §5(3),(4); repealed by 1971 c.727 §191] 268.120[1969 c.700 §6; 1971 c.727 §99; repealed by 1997 c.833 §27] 268.125[1977 c.665 §14; repealed by 1991 c.15 §8] 268.130[1969 c.700 §7; repealed by 1971 c.727 §191] 268.150[1977 c.665 §5 (enacted in lieu of 268.200); 1979 c.804 §7; 1981 c.353 §3a; 1981 c.375 §3; 1983 c.350 §130; 1985 c.808 §78; 1989 c.10 §1; 1989 c.321 §1; 1995 c.712 §101; repealed by 1997 c.833 §27] 268.160[1977 c.665 §6 (enacted in lieu of 268.200); 1979 c.804 §8; repealed by 1997 c.833 §27] 268.170[1977 c.665 §20; repealed by 1997 c.833 §27] 268.180[1977 c.665 §7 (enacted in lieu of 268.200); 1979 c.804 §9; 1981 c.375 §4; 1983 c.350 §131; 1987 c.349 §2; 1995 c.658 §100; repealed by 1997 c.833 §27] 268.190[1977 c.665 §8 (enacted in lieu of 268.200); 1987 c.349 §5; repealed by 1997 c.833 §27] 268.200[1969 c.700 §9; repealed by 1977 c.665 §4 (268.060, 268.150, 268.160, 268.180, 268.190 and 268.312 enacted in lieu of 268.200)] 268.210[1969 c.700 §27; 1987 c.349 §6; repealed by 1997 c.833 §27] 268.215[1987 c.349 §4; repealed by 1997 c.833 §27] 268.220Employees’ rights when district assumes a function of another public corporation, city or county 268.225[1979 c.804 §2; repealed by 1997 c.833 §27] 268.230District to protect employees’ rights when an operating public transportation system is acquired 268.240PERS membership for specified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district 268.310Powers of district 268.312[1977 c.665 §10a (enacted in lieu of 268.200); 1977 c.782 §6; 1985 c.204 §1; repealed by 1997 c.833 §27] 268.313Acquisition or construction of major facility; conditions 268.315Authority of district to levy ad valorem tax 268.317Solid and liquid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 268.507 Excise taxes

Subject to the provisions of a district charter, a district may by ordinance impose excise taxes on any person using the facilities, equipment, systems, functions, services or improvements owned, operated, franchised or provided by the district.

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2026-01-01

2025 Oregon Revised Statutes — official online source