§ 280.040 Definitions for ORS 280.040 to 280.145; use of certain tax revenues
§ 280.050 Providing funds for financing cost of services, projects, property and equipment
§ 280.055 Obtaining and advancing of funds to county service districts
§ 280.057 Local option taxes for community colleges; maximum amount
§ 280.060 Levy of local option taxes outside constitutional limitation; duration of levy; approval of levy as approval of bonds
§ 280.064 Period for use of revenues raised by local option tax
§ 280.070 Manner of holding elections for local option tax or permanent rate limit; additional statement in ballot title
§ 280.075 Ballot statements for local option tax measures
§ 280.080 Contents of order, resolution or ordinance calling election
§ 280.090 Submission of several proposals to impose local option taxes
§ 280.145 Serial levy under former law

Terms Used In Oregon Statutes > Chapter 280 > Local Option Taxes for Public Improvements

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • County court: includes board of county commissioners. See Oregon Statutes 174.100
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100