ORS 294.316
Exclusions from scope
(1)
Drainage districts organized under ORS chapter 547;(2)
District improvement companies organized under ORS chapter 554;(3)
Highway lighting districts organized under ORS chapter 372;(4)
Irrigation districts organized under ORS chapter 545;(5)
Road districts organized under ORS chapter 371;(6)
Soil and water conservation districts organized under ORS chapter 568 that will not levy an ad valorem tax during the ensuing year or ensuing budget period;(7)
Municipal public utilities operating under separate boards or commissions, authorized under ORS chapter 225 and city charters, and people’s utility districts organized under ORS chapter 261, both operating without ad valorem tax support during the ensuing year or ensuing budget period;(8)
Housing authorities created under ORS 456.055 (Definitions for ORS 456.055 to 456.235) to 456.235 (Dissolution of housing authorities) that are not carrying out urban renewal activities using a division of ad valorem taxes under ORS 457.440 (Computation of amounts to be raised from property taxes) during the ensuing year or ensuing budget period;(9)
Water control districts organized under ORS chapter 553 that will not levy an ad valorem tax during the ensuing year or ensuing budget period;(10)
Hospital financing authorities organized under ORS 441.525 (Definitions for ORS 441.525 to 441.595) to 441.595 (Construction of ORS 441.525 to 441.595);(11)
Export trading corporations organized under ORS 777.755 (Legislative findings and policy) to 777.800 (Annual report);(12)
Diking districts organized under ORS chapter 551;(13)
Health districts organized under ORS 440.315 (Definitions for ORS 440.315 to 440.410) to 440.410 (Annual audit);(14)
Intergovernmental entities created under ORS 190.010 (Authority of local governments to make intergovernmental agreement), including councils of governments described in ORS 294.900 (“Council of governments” defined) to 294.930 (Authority of Department of Revenue), except that an intergovernmental entity or a council of governments that proposes to impose ad valorem property taxes for the ensuing year or budget period is subject to ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) for the budget prepared for that year or period; and(15)
Historic ghost towns as defined in ORS 221.862 (“Historic ghost town” defined). [1963 c.576 §35; 1965 c.451 §1; 1979 c.621 §8a; 1979 c.686 §9; 1981 c.918 §5; 1983 c.200 §18; 1985 c.361 §1; 1999 c.632 §2; 2001 c.135 §4; 2001 c.251 §3; 2003 c.235 §2; 2017 c.26 §4]
Source:
Section 294.316 — Exclusions from scope, https://www.oregonlegislature.gov/bills_laws/ors/ors294.html.
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