Chapter 679
AN ACT
HB 3047
Relating to taxation for local public roads; amending ORS 368.011,
368.705, 368.710 and 376.385; and repealing ORS 368.707.
Be It Enacted by the People of
the State of
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.] As used in this
section and ORS 368.710, “county road fund” means a separate fund in the county
treasury designated to receive deposit of revenues that are dedicated to roads
or road improvements.
(2) The [general] county road fund [mentioned in subsection (1) of this section
shall] must 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)] (3) [No]
County funds derived from any ad valorem tax levy [other than those mentioned in subsections (1) and (3) of this section
shall] may not be used or expended by the county governing body upon
any roads or bridges except:
(a) Funds derived from a
levy within the permanent rate limit of section 11 (3), Article XI of the
Oregon Constitution, or the statutory rate as provided in ORS 310.236 (4) or
310.237, if a voter-approved county serial levy dedicated to road improvements
was used in determining the rate limit; or
(b) Local option taxes levied under ORS 280.040
to 280.145.
SECTION 2.
ORS 368.710 is amended to read:
368.710. (1) The [tax imposed under ORS 368.705 shall] local
option taxes imposed under ORS 280.040 to 280.145 must be apportioned as
follows:
(a) Not less than 50
percent of the tax [shall] collected
must be apportioned to the several road districts, including districts
composed of incorporated cities [and
towns], in [such] the same
proportion as the amount of taxable property in each district bears to the
whole amount of taxable property in the county. The amount apportioned to any
incorporated city [or town shall] must
be transferred to it to be expended under the management of its officials for
the improvement and repair of county roads and for the improvement, repair and
maintenance of improved streets within the boundaries of the city [or town].
(b) The entire remaining
revenue [shall] must be
applied to roads in such locality in the county as the county governing body
directs.
[(2) No road tax shall be included in any general fund levy or in any
other fund in such a manner that it cannot be readily ascertained for
apportionment as provided in this section.]
(2) If a local option
tax levy is reduced due to compression under ORS 310.150, the amounts
apportioned under subsection (1) of this section must be based on the amount of
taxes actually levied under the limits of compression.
(3) A county, road
districts with territory in the county and incorporated cities with territory
in the county may modify, by agreement, the apportionment of local option taxes
provided for in this section to fund more effectively and efficiently projects
within the county to construct, maintain, improve and repair public roads.
SECTION 3.
ORS 368.011 is amended to read:
368.011. (1) Except as
otherwise provided in this section, a county may supersede any provision in
this chapter by enacting an ordinance pursuant to the charter of the county or
under powers granted the county in ORS 203.030 to 203.075.
(2) A county [shall] may not enact an ordinance
to supersede [any of the following
provisions: This section and] a provision of this section or ORS
368.001, 368.016, 368.021, 368.026, 368.031, 368.051, 368.705, [368.707,] 368.710, 368.720 [and] or 368.722.
SECTION 4.
ORS 376.385 is amended to read:
376.385. All fines and
penalties collected, or security deposits forfeited, under ORS 376.990, shall
be paid by the court or judicial officer collecting the same to the county
treasurer of the county within which the violation occurred. The county
treasurer shall credit moneys so received to the [general] county road fund of the county.
SECTION 5. ORS
368.707 is repealed.
Approved by the Governor June 27, 2007
Filed in the office of Secretary of State June 27, 2007
Effective date January 1, 2008
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