Oregon Statutes 731.841 – Conditions under which local authority to tax insurer is preempted
If, on account of the provisions of section 2, chapter 786, Oregon Laws 1995, and the amendments to ORS § 731.840 by section 6, chapter 786, Oregon Laws 1995, the amendments to ORS § 750.329 by section 11, chapter 786, Oregon Laws 1995, the amendments to ORS § 317.010 by section 12, chapter 786, Oregon Laws 1995, and the amendments to ORS § 317.080 by section 13, chapter 786, Oregon Laws 1995, any insurer authorized to transact business in Oregon on January 1, 1997, is subject to the local taxes, licenses and fees described in ORS § 731.840 (4)(a) as of January 1, 1997, and was not so subject before January 1, 1997, the authority of the local government to impose those taxes is preempted by the State of Oregon and no county, city, district or other political subdivision or agency in this state shall levy or impose upon such insurer, or upon its insurance producers or representatives, any excise, privilege, franchise, income, license, permit, registration or similar tax, license or fee. [1995 c.786 § 20; 2003 c.364 § 79]
Terms Used In Oregon Statutes 731.841
- 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