Oregon Statutes 320.171 – Restriction on construction tax imposed by local government, local service district or special government body
(1) A local government or local service district, as defined in ORS § 174.116, or a special government body, as defined in ORS § 174.117, may not impose a tax on the privilege of constructing improvements to real property except as provided in ORS § 320.170 to 320.195.
Terms Used In Oregon Statutes 320.171
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- 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
(2) Subsection (1) of this section does not apply to:
(a) A tax that is in effect as of May 1, 2007, or to the extension or continuation of such a tax, provided that the rate of tax does not increase from the rate in effect as of May 1, 2007;
(b) A tax on which a public hearing was held before May 1, 2007; or
(c) The amendment or increase of a tax adopted by a county for transportation purposes prior to May 1, 2007, provided that the proceeds of such a tax continue to be used for those purposes.
(3) For purposes of ORS § 320.170 to 320.195, construction taxes are limited to privilege taxes imposed under ORS § 320.170 to 320.195 and do not include any other financial obligations such as building permit fees, financial obligations that qualify as system development charges under ORS § 223.297 to 223.316 or financial obligations imposed on the basis of factors such as income. [2007 c.829 § 1; 2016 c.59 § 4]