§ 320.170 Restriction on construction tax imposed by school district
§ 320.171 Restriction on construction tax imposed by local government, local service district or special government body
§ 320.173 Exemptions
§ 320.176 Limitations; rates; adjustment by Department of Revenue
§ 320.179 School district resolutions; collections; requirements
§ 320.183 Long-term facilities plan for capital improvements
§ 320.186 Payment of obligations
§ 320.189 Payment of taxes
§ 320.192 City or county ordinance or resolution to impose tax; requirements; payment of taxes
§ 320.195 Deposit of revenues; required uses
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Terms Used In Oregon Statutes > Chapter 320 > Local Construction Taxes

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • special government body: means any of the following:

    (a) A public corporation created under a statute of this state and specifically designated as a public corporation. See Oregon Statutes 174.117