74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
Enrolled
House Bill 3047
Sponsored by COMMITTEE ON REVENUE
CHAPTER ................
AN ACT
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 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. - } { + 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
Enrolled House Bill 3047 (HB 3047-A) Page 1
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. + }
Enrolled House Bill 3047 (HB 3047-A) Page 2
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Passed by House May 24, 2007
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate June 11, 2007
...........................................................
President of Senate
Enrolled House Bill 3047 (HB 3047-A) Page 3
Received by Governor:
......M.,............., 2007
Approved:
......M.,............., 2007
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2007
...........................................................
Secretary of State
Enrolled House Bill 3047 (HB 3047-A) Page 4