Oregon Statutes 320.170 – Restriction on construction tax imposed by school district
Current as of: 2023 | Check for updates
|
Other versions
(1) A school district, as defined in ORS § 330.005, may impose a construction tax only in accordance with ORS § 320.170 to 320.195.
Terms Used In Oregon Statutes 320.170
- 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
- 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
(2) Construction taxes imposed by a school district must be collected, subject to ORS § 320.179, by a local government, local service district, special government body, state agency or state official that issues a permit for structural improvements regulated by the state building code. [2007 c.829 § 2; 2009 c.534 § 1; 2016 c.59 § 2]