Oregon § 310.190 Effect of election challenge on tax; resolution of challenge

Oregon Statutes

§ 310.190 — Effect of election challenge on tax; resolution of challenge

Oregon § 310.190

Vol.8

Title 29Revenue and Taxation

Ch.310

This text of Oregon § 310.190 (Effect of election challenge on tax; resolution of challenge) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 310.190 (2026).

Text

(1)If a challenge has been filed under ORS 258.016 (7), any tax that was authorized by the election shall not be extended on the assessment and tax roll until the challenge has been resolved.

(2)If a challenge is resolved so that the contested election is determined to be valid and all appeals of the resolution also resolved, or rights to appeal expired, the tax that was authorized by the election shall be extended on the roll for the first tax year following the date of resolution.

(3)The tax shall be extended for the same number of years as the tax would have been imposed had the challenge not occurred.

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(1) If a challenge has been filed under ORS 258.016 (7), any tax that was authorized by the election shall not be extended on the assessment and tax roll until the challenge has been resolved.
(2) If a challenge is resolved so that the contested election is determined to be valid and all appeals of the resolution also resolved, or rights to appeal expired, the tax that was authorized by the election shall be extended on the roll for the first tax year following the date of resolution.
(3) The tax shall be extended for the same number of years as the tax would have been imposed had the challenge not occurred.