Section 320.186 – Payment of obligations.
A school district may pledge construction taxes imposed pursuant to ORS 320.170 to the payment of obligations issued to finance or refinance capital improvements as defined in ORS 320.183. [2007 c.829 §7; 2016 c.59 §6]
Section 320.189 – Payment of taxes.
Construction taxes must be paid by the person undertaking the construction at the time that a permit authorizing the construction or the expansion of square footage of a facility or building is issued. [2007 c.829 §8; 2009 c.534 §5]
Section 320.192 – City or county ordinance or resolution to impose tax; requirements; payment of taxes.
(1) The governing body of a city or county may impose a construction tax by adoption of an ordinance or resolution that conforms to the requirements of this section and ORS 320.195. (2)(a) A tax may be imposed on improvements to residential real property that result in a new residential structure or additional square footage […]
Section 320.195 – Deposit of revenues; required uses.
(1) As soon as practicable after the end of each fiscal quarter, a city or county that imposes a construction tax pursuant to ORS 320.192 shall deposit the construction tax revenues collected in the fiscal quarter just ended in the general fund of the city or county. (2) Of the revenues deposited pursuant to subsection […]
Section 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. (2) Subsection (1) of this section does not apply to: […]
Section 320.173 – Exemptions.
Construction taxes may not be imposed on the following: (1) Private school improvements. (2) Public improvements as defined in ORS 279A.010. (3) Residential housing that is guaranteed to be affordable, under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median […]
Section 320.176 – Limitations; rates; adjustment by Department of Revenue.
(1) Construction taxes imposed by a school district pursuant to ORS 320.170 may be imposed only on improvements to real property that result in a new structure or additional square footage in an existing structure and may not exceed: (a) $1 per square foot on structures or portions of structures intended for residential use, including […]
Section 320.179 – School district resolutions; collections; requirements.
(1) A school district imposing a construction tax shall impose the tax by a resolution adopted by the district board of the school district. The resolution shall state the rates of tax, subject to ORS 320.176. (2) Prior to collecting a construction tax, a school district shall enter into an intergovernmental agreement with each local […]
Section 320.183 – Long-term facilities plan for capital improvements.
(1) After deducting the costs of administering a construction tax and payment of refunds of such taxes, a school district shall use net revenues only for capital improvements. (2) A construction tax may not be imposed under ORS 320.170 to 320.195 unless the school district imposing the tax develops a long-term facilities plan for making […]
Section 320.170 – Restriction on construction tax imposed by school district.
(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. (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 […]