Oregon § 320.179 School district resolutions; collections; requirements

Oregon Statutes

§ 320.179 — School district resolutions; collections; requirements

Oregon § 320.179

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

This text of Oregon § 320.179 (School district resolutions; collections; requirements) 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. § 320.179 (2026).

Text

(1)A school district imposing a construction tax shall impose the tax by a resolution adopted by the district board of the school district. The resolution shall state the rates of tax, subject to ORS 320.176.

(2)Prior to collecting a construction tax, a school district shall enter into an intergovernmental agreement with each local government, local service district, special government body, state agency or state official collecting the tax that includes:

(a)Collection duties and responsibilities;

(b)The specific school district accounts into which construction tax revenues are to be deposited and the frequency of such deposits; and

(c)The amount of the administrative fee that the entity or official collecting the tax may use to recoup expenses incurred in collecting the construction

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(1) A school district imposing a construction tax shall impose the tax by a resolution adopted by the district board of the school district. The resolution shall state the rates of tax, subject to ORS 320.176.
(2) Prior to collecting a construction tax, a school district shall enter into an intergovernmental agreement with each local government, local service district, special government body, state agency or state official collecting the tax that includes:
(a) Collection duties and responsibilities;
(b) The specific school district accounts into which construction tax revenues are to be deposited and the frequency of such deposits; and
(c) The amount of the administrative fee that the entity or official collecting the tax may use to recoup expenses incurred in collecting the construction tax, either through retention or reimbursement. An administrative fee under this paragraph may not exceed four percent of tax revenues.