75th OREGON LEGISLATIVE ASSEMBLY--2009 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 2653
 
                         House Bill 2654
 
Sponsored by COMMITTEE ON REVENUE (at the request of Association
  of Oregon Counties)
 
 
                             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.
 
  Clarifies that apportionment provisions apply to local option
taxes imposed by county for roads.
 
                        A BILL FOR AN ACT
Relating to local option taxes; amending ORS 368.710.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 368.710 is amended to read:
  368.710. (1)   { - The local option taxes imposed - }   { + A
countywide local option tax imposed by a county + } under ORS
280.040 to 280.145  { +  for road improvement, repair or
maintenance + } must be apportioned as follows:
  (a) Not less than 50 percent of the tax collected must be
apportioned to the several road districts, including districts
composed of incorporated cities, in 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 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.
  (b) The entire remaining revenue must be applied to roads in
such locality in the county as the county governing body directs.
  (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.
                         ----------