ORS 280.040 Definitions for ORS 280.040 to 280.145; use of certain tax revenues
“Local option tax” means a tax described under section 11 (4) or (7)(c), Article XI of the Oregon Constitution.
“Subdivision” includes only such counties, municipal corporations, quasimunicipal corporations and civil or political corporations or subdivisions as are empowered by law to levy ad valorem property taxes, except that “subdivision” does not include an education service district.
Kept by the treasurer or other financial officer in a fund that is separate and distinct from other funds of the subdivision.
Expended only for the purpose for which the taxes were imposed.
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Provenance
2023 Oregon Revised Statutes
Official online edition
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- oregonlegislature.gov
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Version history
Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.
2025 Oregon Revised Statutes — official online source · active · operative text
Official source2023 Oregon Revised Statutes · active · operative text
Official source