(2) A construction tax may not be imposed under ORS 320.170 to 320.195 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.
(3) As used in this section, "capital improvements":
(a) Means:
(A) The acquisition of land;
(B) The construction, reconstruction or improvement of school facilities;
(C) The acquisition or installation of equipment, furnishings or other tangible property;
(D) 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
(E) The payment of obligations and related costs of issuance that are issued to finance or refinance capital improvements.
(b) Does not include operating costs or costs of routine maintenance. [2007 c.829 ยง6]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
Section 320.005 - Definitions for ORS 320.005 to 320.150.
Section 320.011 - Amusement device excise tax; amount.
Section 320.012 - Increase in tax when net receipts exceed specified amounts; rules.
Section 320.013 - Additional tax for Oregon Youth Corps.
Section 320.016 - When tax is due; replacing amusement devices.
Section 320.075 - Joint and several liability for tax; late payment penalty.
Section 320.080 - Procedure on failure to pay tax or penalty.
Section 320.100 - Distribution of tax receipts.
Section 320.120 - Employment of agents.
Section 320.170 - Restriction on construction tax imposed by school district.
Section 320.176 - Limitations; rates; adjustment by Department of Revenue.
Section 320.179 - School district resolutions; collections; requirements.
Section 320.183 - Long-term facilities plan for capital improvements.
Section 320.195 - Deposit of revenues; required uses.
Section 320.300 - Definitions for ORS 320.300 to 320.365.
Section 320.303 - Invoice to be provided upon payment of tax.
Section 320.308 - Exemptions; exception.
Section 320.315 - Due date and form of returns; payment of tax.
Section 320.325 - Amounts held in trust; enforcement; joint and several liability.
Section 320.330 - Applicability of other provisions of tax law.
Section 320.335 - Distribution of moneys received.
Section 320.340 - Exemption from public records law.
Section 320.345 - Collector reimbursement charges.
Section 320.350 - Tax moratorium; exceptions; uses of revenues.
Section 320.355 - Computation of tax; total retail price; when tax due.
Section 320.357 - Exemption of military facilities used for temporary occupancy.
Section 320.360 - Due date of returns; payment of tax; preemption.
Section 320.400 - Definitions for ORS 320.400 to 320.490 and 803.203.
Section 320.401 - Transportation project tax expenditures in continuous effect.
Section 320.420 - Collection of use tax; time of collection; presumptions of use in this state.
Section 320.425 - Exempt sales; nonresident purchasers; certain auction sales; resale certificates.
Section 320.435 - Deposit of revenue from motor vehicle privilege and use taxes.
Section 320.440 - Deposit of revenue from excise tax on bicycles.
Section 320.460 - Sellers required to keep records; examination of records by Department of Revenue.
Section 320.465 - Subpoena authority of Department of Revenue; enforcement; contempt of court.
Section 320.470 - Disclosure of information; appeal.
Section 320.485 - Agreement with Department of Transportation for collection of use tax.
Section 320.490 - Local government motor vehicle tax moratorium.