2019 Oregon Revised Statutes
Volume : 06 - Local Government, Public Employees, Elections
Chapter 203 - County Governing Bodies; County Home Rule
Section 203.055 - Referral of taxation related ordinance.
(1) Except as provided in subsection (2) of this section, any ordinance, adopted by a county governing body under ORS 203.035 and imposing, or providing an exemption from, taxation shall receive the approval of the electors of the county before taking effect.
(2) A tax or assessment may be imposed under section 7, 8 or 8b, chapter 753, Oregon Laws 2013, upon the taking effect of an ordinance adopted by the governing body of the county that so provides. An emergency may not be declared in an ordinance described in this subsection. [1973 c.282 §6; 1975 c.736 §3; 2013 c.753 §11]
Note: The amendments to 203.055 by section 12, chapter 753, Oregon Laws 2013, become operative January 2, 2024. See section 13, chapter 753, Oregon Laws 2013, as amended by section 2, chapter 681, Oregon Laws 2017. The text that is operative on and after January 2, 2024, is set forth for the user’s convenience.
Any ordinance, adopted by a county governing body under ORS 203.035 and imposing, or providing an exemption from, taxation shall receive the approval of the electors of the county before taking effect.
