71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 3254
Senate Bill 866
Sponsored by Senator GEORGE
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
Removes prohibition against county using certain ad valorem tax
proceeds for road and bridge projects.
A BILL FOR AN ACT
Relating to county ad valorem taxes; amending ORS 368.705.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 368.705 is amended to read:
368.705. (1) In addition to a tax authorized by the electors of
a county as provided by ORS 280.040 to 280.145 and by subsection
(3) of this section, the county governing body of each county may
levy an ad valorem tax on all taxable property within the county,
which shall be set apart in the county treasury as a general road
fund. The tax shall be paid in money. The tax shall be levied and
collected in the same manner as other county taxes and subject to
the limits set forth in ORS 310.150.
(2) The general road fund mentioned in subsection (1) of this
section shall be used:
(a) In establishing, laying out, opening, surveying, altering,
improving, constructing, maintaining and repairing county roads
and bridges on county roads; or
(b) In like manner alone or in cooperation with the state on
roads within the county known as state roads, or such roads or
any portion thereof built in cooperation with the United States
in accordance with the Act of July 11, 1916, entitled 'An act to
provide that the United States shall aid the states in the
construction of rural post roads and for other purposes,' or any
other Act of Congress, rule or regulation of any department of
the United States.
(3) Taxes levied pursuant to ORS 369.020 may be levied under
the authority of this section if the county governing body
transmits to the county assessor and county clerk with its notice
of levy a certificate of the levy made pursuant to ORS 369.020
for the previous tax year together with its request to continue
the former levy for market road purposes as a levy for county
road purposes.
{ - (4) No county funds derived from any ad valorem tax levy
other than those mentioned in subsections (1) and (3) of this
section shall be used or expended by the county governing body
upon any roads or bridges except local option taxes levied under
ORS 280.040 to 280.145. - }
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