Local Improvements and Works Generally

ORS 223.311
Deposit of system development charge revenues

  • annual accounting


System development charge revenues must be deposited in accounts designated for such moneys. The local government shall provide an annual accounting, to be completed by January 1 of each year, for system development charges showing the total amount of system development charge revenues collected for each system and the projects that were funded in the previous fiscal year.


The local government shall include in the annual accounting:


A list of the amount spent on each project funded, in whole or in part, with system development charge revenues; and


The amount of revenue collected by the local government from system development charges and attributed to the costs of complying with the provisions of ORS 223.297 (Policy) to 223.314 (Establishment or modification of system development charge not a land use decision), as described in ORS 223.307 (Authorized expenditure of system development charges). [1989 c.449 §7; 1991 c.902 §31; 2001 c.662 §5; 2003 c.765 §8a; 2003 c.802 §24]
Note: See note under 223.297 (Policy).
§§ 223.297 to 223.314

Notes of Decisions

System development charge levied upon broad class of property on uniform assessment basis is not "taking" subject to rough proportionality analysis. Rogers Machinery, Inc. v. Washington County, 181 Or App 369, 45 P3d 966 (2002), Sup Ct review denied, cert. denied, 538 US 906 (2003)

System development charges do not effect taking in violation of section 18, Article I of Oregon Constitution. Homebuilders Assn. v. Tualatin Hills Park and Recreation District, 185 Or App 729, 62 P3d 404 (2003)

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


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Jun. 26, 2021