# ORS § 280.064: 280.064 Period for use of revenues raised by local option tax

> Oregon · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.064

## Section

- **Citation:** ORS § 280.064
- **Heading:** 280.064 Period for use of revenues raised by local option tax
- **Jurisdiction:** Oregon
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** OR Code / Title 26 / Chapter 280 / Section 280.064

## Text

Subject to ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) and the applicable provisions of a charter, ordinance or resolution of a subdivision, a subdivision may use revenues raised by a local option tax beyond the period of years during which the subdivision is authorized to levy the local option tax if the revenue is used for the purpose authorized by the electors. [2003 c.195 §6]

Note: 280.064 (Period for use of revenues raised by local option tax) was added to and made a part of 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 280.064 — Period for use of revenues raised by local option tax , 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_S280.064. Check the current official text before relying on it. Not legal advice.