ORS 203.055
Referral of taxation related ordinance

(1)

Except as provided in subsection (2) of this section, any ordinance, adopted by a county governing body under ORS 203.035 (Power of county governing body or electors over matters of county concern) and imposing, or providing an exemption from, taxation shall receive the approval of the electors of the county before taking effect.

(2)

A tax or assessment may be imposed under section 7, 8 or 8b, chapter 753, Oregon Laws 2013, upon the taking effect of an ordinance adopted by the governing body of the county that so provides. An emergency may not be declared in an ordinance described in this subsection. [1973 c.282 §6; 1975 c.736 §3; 2013 c.753 §11]
Note: The amendments to 203.055 (Referral of taxation related ordinance) by section 12, chapter 753, Oregon Laws 2013, become operative January 2, 2024. See section 13, chapter 753, Oregon Laws 2013, as amended by section 2, chapter 681, Oregon Laws 2017. The text that is operative on and after January 2, 2024, is set forth for the user’s convenience.
203.055 (Referral of taxation related ordinance). Any ordinance, adopted by a county governing body under ORS 203.035 (Power of county governing body or electors over matters of county concern) and imposing, or providing an exemption from, taxation shall receive the approval of the electors of the county before taking effect.

Source: Section 203.055 — Referral of taxation related ordinance, https://www.­oregonlegislature.­gov/bills_laws/ors/ors203.­html.

Notes of Decisions

Assessment is not tax if persons assessed have statuses or engage in activities giving rise to regulatory need, whether or not those persons receive direct benefit from regulation. Scappoose Sand and Gravel, Inc. v. Columbia County, 161 Or App 325, 984 P2d 876 (1999), Sup Ct review denied

Attorney General Opinions

Applicability of state referral requirement on home rule county ordinance, (1974) Vol 37, p 319

203.010
General powers of county as body politic and corporate 203.015
Power of county to contract for purchase or lease of real or personal property 203.030
Definition for ORS 203.030 to 203.075 203.035
Power of county governing body or electors over matters of county concern 203.040
Inapplicability of ordinances inside incorporated city 203.045
Procedure for adopting ordinance 203.055
Referral of taxation related ordinance 203.060
Judicial review and invalidation of ordinances 203.065
Violation of county ordinances 203.075
Applicable law for local improvement assessments 203.085
County election dates 203.105
Program in Governor’s office to assist counties in fiscal distress 203.111
County governing body 203.115
County power to change fees 203.132
Inclusion of property outside county or in city in county assessment for local improvement 203.135
Eminent domain power of county 203.145
Appointment of legal counsel for county governing body 203.148
Public Land Corner Preservation Fund 203.230
Abolishing office of county judge and establishing board of county commissioners in noncharter county 203.240
Organization, powers and duties of board 203.710
Performance of functions by officers designated by county law 203.720
Electors of county may adopt, amend, revise or repeal county charter 203.725
County charter amendment 203.730
Charter committee appointed after filing of resolution or petition 203.740
Charter committee and members 203.750
County funds for charter committee 203.760
Submission of proposed charter to electors after public hearing 203.770
Copies of charters and amendments, revisions and repeals 203.810
Offenses under county law
Green check means up to date. Up to date

Current through early 2024

§ 203.055’s source at oregon​.gov