Miscellaneous Taxes

ORS 320.170
Restriction on construction tax imposed by school district


A school district, as defined in ORS 330.005 (Division of state into school districts), may impose a construction tax only in accordance with ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues).


Construction taxes imposed by a school district must be collected, subject to ORS 320.179 (School district resolutions), by a local government, local service district, special government body, state agency or state official that issues a permit for structural improvements regulated by the state building code. [2007 c.829 §2; 2009 c.534 §1; 2016 c.59 §2]


Last accessed
May 30, 2023