Local Improvements and Works Generally

ORS 223.157
Expenditure of business license fees

  • liability for unauthorized expenditures


(1)

A city council shall not expend any moneys derived from business license fees levied under ORS 223.141 (Definitions for ORS 223.141 to 223.161) to 223.161 (Effect of local improvement districts or urban renewal districts) for any purpose different from the purpose described in the ordinance adopted under ORS 223.144 (Economic improvement district).

(2)

Any public official who expends any moneys derived from business license fees levied under ORS 223.141 (Definitions for ORS 223.141 to 223.161) to 223.161 (Effect of local improvement districts or urban renewal districts) for any purpose different from the purpose described in an ordinance adopted under ORS 223.144 (Economic improvement district) shall be civilly liable for the return of the moneys by suit of the district attorney of the county in which the city is located or by suit of any taxpayer of the city. [1991 c.698 §6]
Chapter 223

Notes of Decisions

Fact that ordinance, which charged fee to property owners taking advantage of privilege of making connection to city water system, specified that payment would be secured by liens which would be "enforced" in matter provided by this chapter did not, of itself, show that such charges were "assessments." Montgomery Brothers v. City of Corvallis, 34 Or App 785, 580 P2d 190 (1978)

Circuit court has jurisdiction to determine merits of assessment, but cannot address whether assessment is subject to constitutional limits on property taxes. Martin v. City of Tigard, 14 OTR 517 (1999), aff'd 335 Or 444, 72 P3d 619 (2003)

State statutory procedures for financing local improvements are not exclusive and do not displace consistent local procedures. Baker v. City of Woodburn, 190 Or App 445, 79 P3d 901 (2003), Sup Ct review denied


Source

Last accessed
Jun. 26, 2021