# ORS § 280.040: 280.040 Definitions for ORS 280.040 to 280.145

> Oregon · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.040

## Section

- **Citation:** ORS § 280.040
- **Heading:** 280.040 Definitions for ORS 280.040 to 280.145
- **Jurisdiction:** Oregon
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** OR Code / Title 26 / Chapter 280 / Section 280.040

## Text

(1) As used in ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) :

(a) “Local option tax” means a tax described under section 11 (4) or (7)(c), Article XI of the Oregon Constitution.

(b) “Subdivision” includes only such counties, municipal corporations, quasi-municipal corporations and civil or political corporations or subdivisions as are empowered by law to levy ad valorem property taxes, except that “subdivision” does not include an education service district.

(2) All ad valorem tax revenues that are received by any subdivision as a result of a levy under ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.090 (Submission of several proposals to impose local option taxes) and that are derived from an ad valorem tax levied for purposes other than general operations shall be:

(a) Kept by the treasurer or other financial officer in a fund that is separate and distinct from other funds of the subdivision.

(b) Expended only for the purpose for which the taxes were imposed. [Amended by 1997 c.541 §302; 1999 c.632 §21; 1999 c.1094 §1]

Source: Section 280.040 — Definitions for ORS 280.040 to 280.145; use of certain tax revenues , https://www.­oregonlegislature.­gov/bills_laws/ors/ors280.­html (accessed May 26, 2025).

## Nearby sections

- [ORS § 280.040 280.040 Definitions for ORS 280.040 to 280.145](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.040.md)
- [ORS § 280.050 280.050 Providing funds for financing cost of services, projects, property and equipment](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.050.md)
- [ORS § 280.055 280.055 Obtaining and advancing of funds to county service districts](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.055.md)
- [ORS § 280.057 280.057 Local option taxes for community colleges](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.057.md)
- [ORS § 280.060 280.060 Levy of local option taxes outside constitutional limitation](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.060.md)
- [ORS § 280.064 280.064 Period for use of revenues raised by local option tax](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.064.md)
- [ORS § 280.070 280.070 Manner of holding elections for local option tax or permanent rate limit](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.070.md)
- [ORS § 280.075 280.075 Ballot statements for local option tax measures](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.075.md)
- [ORS § 280.080 280.080 Contents of order, resolution or ordinance calling election](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.080.md)
- [ORS § 280.090 280.090 Submission of several proposals to impose local option taxes](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.090.md)
- [ORS § 280.145 280.145 Serial levy under former law](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.145.md)
- [ORS § 280.150 280.150 Appropriating money and issuing bonds to construct, operate and maintain joint facilities](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.150.md)
- [ORS § 280.410 280.410 Definitions for ORS 280.410 to 280.485](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.410.md)
- [ORS § 280.415 280.415 Legislative findings](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.415.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.040. Check the current official text before relying on it. Not legal advice.