County Roads

ORS 368.705
County road fund

  • use of fund


(1)

As used in this section and ORS 368.710 (Apportionment of certain local option taxes), “county road fund” means a separate fund in the county treasury designated to receive deposit of revenues that are dedicated to roads or road improvements.

(2)

The county road fund must be used in establishing, laying out, opening, surveying, altering, improving, constructing, maintaining and repairing county roads and bridges on county roads.

(3)

County funds derived from any ad valorem tax levy may not be used or expended by the county governing body upon any roads or bridges except:

(a)

Funds derived from a levy within the permanent rate limit of section 11 (3), Article XI of the Oregon Constitution, or the statutory rate as provided in ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) (4) or 310.237 (Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years), if a voter-approved county serial levy dedicated to road improvements was used in determining the rate limit; or

(b)

Local option taxes levied under ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law). [Amended by 1963 c.9 §18; 1967 c.203 §1; 1973 c.240 §3; 1983 c.582 §1; 1987 c.667 §5; 1991 c.459 §388; 1999 c.21 §73; 2007 c.679 §1]

Atty. Gen. Opinions

Use of county road funds for snow removal except on county roads, (1971) Vol 35, p 1015


Source

Last accessed
Jun. 26, 2021