Miscellaneous Taxes

ORS 320.183
Long-term facilities plan for capital improvements


After deducting the costs of administering a construction tax and payment of refunds of such taxes, a school district shall use net revenues only for capital improvements.


A construction tax may not be imposed under ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues) unless the school district imposing the tax develops a long-term facilities plan for making capital improvements. The plan shall be adopted by resolution of the district board of the school district.


As used in this section, “capital improvements”:




The acquisition of land;


The construction, reconstruction or improvement of school facilities;


The acquisition or installation of equipment, furnishings or other tangible property;


The expenditure of funds for architectural, engineering, legal or similar costs related to capital improvements and any other expenditures for assets that have a useful life of more than one year; or


The payment of obligations and related costs of issuance that are issued to finance or refinance capital improvements.


Does not include operating costs or costs of routine maintenance. [2007 c.829 §6]


Last accessed
May 30, 2023